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Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia
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Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 25982885     EISSN : 25986074     DOI : https://doi.org/10.30741/assets
Core Subject : Economy,
Economics, Econometrics & Finance
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak published twice a year in January and July, published by the Department of Accounting, Institut Teknologi dan Bisnis Widya Gama Lumajang since January 2017. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak intended as a forum for publishing scientific articles in the accounting field.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 193 Documents
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THE PORTION OF THE RATIO THAT AFFECTS PROFITABILITY Neny Tri Indrianasari; Khoirul Ifa; Ninik Lukiana
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.660

Abstract

IC is considered a strategic aspect that is able to lead the company to gain and maintain a sustainable competitive advantage, therefore the measurement of intellectual capital performance allows the company to monitor which parts need to be improved in the IC aspect, with the aim of the company being able to generate greater profits in the future. This study aims to determine the effect of Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio and Equitable Distribution Ratio on Profitability at BPR Syariah East Java Province. The type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period 2015-2018 with a population of 26 banks. The sample in this study was 15 banks which were selected by purposive sampling. This study concludes that the ratio of Profit Sharing Ratio and Equitable Distribution Ratio has no effect on profitability. Except Intellectual Capital and Zakat Performance Ratio have a significant effect on ROE.
ANALYSIS OF IMPLEMENTATION OF MUDHARABAH AND WADIAH CONTRACTS Yusuf Wibisono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.677

Abstract

This study aims to examine the development of the business management of KSPP Syari'ah BMT NU Randuagung, Lumajang Regency, plus an evaluation of the implementation of the Mudharabah and Wadiah contracts. This research is a qualitative descriptive study. The data was obtained from the KSPP Syari'ah BMT NU Randuagung document and the results of interviews with the Head of the Branch. KSPP Syari'ah BMT NU Randuagung implements a number of Syari'ah contracts, including Musyarakah contracts, Mudharabah contracts, Wadiah contracts, Al-Qardlul Hasan contracts, Murabahah contracts, Musyarakah contracts, Bai' Bitsamanil Ajil contracts, and Rahn contracts. In its implementation, Mudharabah contracts are applied to savings products with Mudharabah Muthlaqah contracts and financing products with all the required working capital through Mudharabah contracts. Meanwhile, Wadi'ah contracts only apply to savings products, namely time deposits with prizes with Wadi'ah Yad Al-Dhamanah contracts. The business strategy of developing cooperatives or BMT NU Randuagung combines focus and differentiation strategies. Meanwhile, the marketing strategy uses the "Marketing Mix", which is a marketing strategy that is implemented in an integrated manner. By applying a combination of 4 main variables, namely Product, Place, Price, and Promotion known as the 4Ps.
IMPACT OF CASH FLOW COMPONENTS, NET INCOME AND COMPANY SIZE ON STOCK RETURN Magda Ella Wiranti; Moh. Hudi Setyo Bakti; Sochib Sochib
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.678

Abstract

This study aims to obtain empirical evidence of the effect of: Components of Cash Flow, Net Profit, and Firm Size on the level of Stock Return. This research is a quantitative research. The type of data in this study is secondary data. The data source used is data retrieval from the annual financial statements of consumer goods industry companies on the Indonesia Stock Exchange (IDX). The population in this study is the Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) in 2016-2019. Researchers determine the number of company samples taken by purposive sampling technique. The analytical method used is multiple regression analysis. The results showed that the cash flow component had no significant effect on stock returns, net income had a significant effect on stock returns and firm size had no significant effect on stock returns.
THE EFFECT OF LEVERAGE, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE Mariyani Putri Umar; Ratna Wijayanti Daniar Paramita; Muchamad Taufiq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company.
CORPORATE SOCIAL RESPONSIBILITY, LIQUIDITY AND LEVERAGE INFLUENCE ON FINANCIAL PERFORMANCE Nurul Hidayati; Neny Tri Indrianasari; Mimin Yatminiwati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.680

Abstract

This study aims to examine the effect of Corporate Social Responsibility, Liquidity, Leverage and on Financial Performance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research uses secondary data from the financial statements Manufacturing company listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling, with a sample of 45 companies for the 2017-2019 period. Based on the results of the study indicate that thevariable Corporate Social Responsibility, Leverage (Debt to Equity Ratio) has a significant effect on Financial Performance (Return On Assets), while Liquidity (Current Ratio) does not have a significant effect on Financial Performance (Return On Assets).
FINANCIAL RATIO ANALYSIS TO ASSESS PERFORMANCE Veria Septiani; Fetri Setyo Liyundira; Yusuf Wibisono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.688

Abstract

Purpose of this study was to determine and analyze Financial Ratios to Assess the Performance of the Lumajang Regency Transportation Service. The method used in this research is quantitative with the technique of collecting data documentation on the financial statements of the Department of Transportation in the form of operational reports, budget realization reports and balance sheets which will later be calculated the effectiveness ratio and harmony ratio and adjusted to Government Accounting Standards (SAP). The results of this study are that the Lumajang Regency Transportation Service is still not effective in 2017 and 2019 because there is a deficit in that year. Meanwhile, 2018 has been effective because the criteria are above 100%, namely 101, 39%. So it is said to be effective because the income is greater than the PAD budget and has a surplus from non-operational activities. The compatibility ratio increases every year so that the calculation has a matching criteria every year because all spending is optimized on resources.
BUDGET REPORT ANALYSIS AND BUDGET REALIZATION REFOCUSING COVID-19 Anisa' Wildah Fajariah; Deni Juliasari; Noviansyah Rizal
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i1.689

Abstract

This study aims to analyze the Covid-19 Refocusing Budget and the Lumajang District Health Office Budget Realization Report according to the Joint Decree of the Minister of Home Affairs Number 119/2813/SJ and the Minister of Finance Number 177/KMK. 07/2020 as well as knowing the level of effectiveness and efficiency of the Covid-19 Refocusing Budget Realization. The results of the analysis are ineffective because local revenue at the Lumajang District Health Office has greatly decreased due to the Covid-19 pandemic, so the Regional Sports Health Center (BKOR) has to reduce the number of visitors and even temporarily close to suppress the spread of the corona virus in Lumajang Regency. And the expenditure realization is said to be quite effective because the realization percentage is 81.89%.
EFFECT OF LIQUIDITY, DIVIDEND POLICY, SALES GROWTH ON COMPANY VALUE Abu Amar; Noviansyah Rizal; Muhammad Rijalus Sholihin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i2.690

Abstract

This study aims to determine whether liquidity, dividend policy, sales growth have an effect on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2017-2019. The data collection technique used is porposive sampling so that a sample of 15 companies is obtained. The analytical method used is descriptive analysis, analysis linear regression, classical assumption test and model feasibility test. The results of the study using the partial test (t test) showed that liquidity had a significant positive effect on firm value, dividend policy had a significant positive effect on firm value, and sales growth had a negative effect on firm value. This research method uses quantitative research which is a research method that examines the population or sample, collects data using research instruments, analyzes quantitative data and all of that will be used to test the established hypothesis.
MANAGEMENT OF VILLAGE FUNDS IN ACCORDANCE WITH PERMENDAGRI NUMBER 20 OF 2018 Adi Saputro; Muhammad Rijalus Sholihin; Hari Purnomo
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i2.691

Abstract

The purpose of this study was to determine the suitability of the Village Fund (DD) financial management cycle in Kunir Lor Village, Kunir District, whether it was in accordance with the cycle. village financial management as regulated in the Minister of Home Affairs Regulation (Permendagri) number 20 of 2018 and to describe the Village Fund Management (DD) accountability system in Kunir Lor Village, Kunir District, Lumajang Regency. This type of research is descriptive research with a qualitative approach where the data obtained from the Office of the Village Hall of Kunir Lor, Kunir District, Lumajang Regency in the form of interviews, documentation, and questionnaires. The data used is primary data, where the data is processed from published data. The results of this study state that the management of village funds is divided into several stages including the planning stage, implementation stage, administration stage, reporting stage and accountability stage to Kunir Lor Village. process whose implementation is still considered ineffective.
EXPLANATION OF THE APPLICATION OF SAK EMKM IN MICRO, SMALL AND MEDIUM ENTERPRISES Feby Ramadhani Hariyono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i2.692

Abstract

This study aims to find out how the application of SAK EMKM in the preparation of MSME financial reports and what are the obstacles faced by MSMEs in preparing financial reports. This research uses descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. The results of the study indicate that MSME Bersama Jaya does not apply SAK EMKM in the preparation of its financial statements, because the owners of MSME Bersama Jaya do not understand SAK EMKM regarding the presentation of financial statements. The owner considers that the records made are clear and effective. The obstacles for UMKM Bersama Jaya in implementing SAK EMKM, are the lack of knowledge of the owners of UMKM Bersama Jaya about SAK EMKM, the lack of professional accounting staff at UMKM Bersama Jaya, and the owners do not understand recording and preparing financial reports.

Page 13 of 20 | Total Record : 193

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