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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 EFFECT OF LEVERAGE, EARNINGS PER SHARE, AND DIVIDEND POLICY ON COMPANY VALUE Fais Indriani Maulidina; Ratna Wijayanti Daniar Paramita; Muchamad Taufiq
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.v5i2.693

Abstract

This study aims to determine the effect of leverage, earnings per share, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 182 companies. sampling technique using purposive sampling method, in order to obtain 38 companies that meet the criteria for 2017-2019. The results of this study conclude that: 1) Leverage has no effect on firm value because the company uses more capital to fund its assets than debt. 2) Earnings per share does not affect the value of the company because the increase and decrease in earnings per share will not affect the value of the company, but is influenced by other factors. 3) Dividend policy has a significant effect on firm value because the higher the dividend policy, the more regular dividends will be distributed by the company, this will make investors interested in investing.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND PROFITABILITY ON RETURNS IN STOCK Hikmawatul Hidayah; Deni Juliasari; Khoirul Ifa
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.v5i2.694

Abstract

Return Stockis the reciprocal result of stock investment activities that will be received by investors. Before investing in stocks, investors must analyze the company from a financial and non-financial perspective. The purpose of this study is to examine and analyze the effect of good corporate governance, leverage, and profitability on returns stockin manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The data needed in this study is secondary data in the form of annual reports of manufacturing companies. published by the Indonesia Stock Exchange in the period 2017 to 2019 through the website www.idx.co.id. The sampling technique used is purposive sampling. The technique of data analysis uses multiple linear regression analysis which is processed with the SPSS application. The results of the analysis of this study indicate that 1) good corporate governance (CGPI scoring) has no significant effect on stock returns, 2) leverage (Debt to Equity Ratio) has no significant effect on returns stock, 3) Profitability (Return on Equity) has a significant effect on return.
Sharia Financial Performance Perspective: Business or Compliance Oriented Neny Tri Indrianasari; Novi Puspitasari; Hari Sukarno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.817

Abstract

There is a lot of controversy inthe literature on how to measure the performance of an Islamic Bank (IB). In short, the business model of Islamic banks is different from that of traditional banks. Therefore, the effectiveness of Islamic banks should be measured using the Sharia approach. One of the important pillars of the development of Sharia banking is Sharia compliance. Pillar this is the main difference between Islamic banks and traditional banks. A sharia supervisory board, or sharia supervision, is necessary to ensure the implementation of sharia principles in banking institutions. In this article, we consider the zakat (Islamic tax) as an alternative indicator for measuring the effectiveness of Islamic banks. Zakat in business is very important, both from an Islamic point of view and from the point of view of poverty reduction. Zakat spending by banks can enhance the image of Islamic banks that exist as banking companies operating in accordance with Islamic law.
Market Reaction Before and After the Pandemic Deni Juliasari; Fetri Setyo Liyundira; Retno Cahayaningati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.829

Abstract

Indonesia's economic situation, such as the JCI, Rupiah exchange rate, inflation, and interest rates, will be affected by the pandemic. Therefore, this study aims to understand the impact of JCI, the Rupiah exchange rate, inflation, and interest rates before and after the pandemic. This type of research uses event studies. Analysis used analysis of variance (ANOVA) F-difference test and sampling technique used objective sampling. The company's sampling criteria are as follows: 1. JCI is closed daily for 7 days before the event and 7 days after the event. 2. Rupiah exchange rate for 7 days before the event and 7 days after the event. 3. Seven months before and after the inflation event. 4. 7-month interest rates before and after the event. JCI before and after are the same and the average difference in the JCI descriptively between the JCI is not significantly the same as the rupiah exchange rate, while inflation and average interest rates show differences before and after the announcement of the Covid 19 pandemic.
The Effect of Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth Anny Widiasmara; Agiesti Kusherawati; Retno Cahyaningati; Ratna Wijayanti Daniar Paramita
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.831

Abstract

This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. The population used is the consumer goods sector companies listed on the IDX in 2016-2020. Sample selection using purposive sampling method. The type of data used is secondary data from the 2016-2020 annual report. The hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test using SPSS 23. The results showed that Debt to Equity Ratio and Net Profit Margin had a significant effect on Profit Growth, Current Ratio and Return On Assets did not significant effect on Profit Growth.
Effect of Return On Asset, Capital Intensity Ratio and Firm Size on Tax Avoidance Oktavima Wisdaningrum
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.836

Abstract

This research aims to analyze the effect of return on asset, capital intensity ratio, and firm size on tax avoidance. The sample of this research are 17 property and real estate companies which listed in Indonesian Stock Exchange period 2016-2019. The method which used in this research is purposive sampling and multiple linear regression analysis to analyze data and supported by SPSS version 22. The result of this research show simultaneously the return on asset, capital intensity ratio, and firm size on tax avoidance with a sig. value 0,024 < 0,005 and Fcount 3,365 > Ftable 2,76 . While partially show the return on asset has influence on tax avoidance tcount 3,100 > ttable 2,00100. Capital intesity ratio and firm size has not influence on tax avoidance tcount < ttable 2,00100. For the result of coefficient determination testing (R2) show the value 0,103, which mean that 10,3% has influence by independent variable and the rest influenced by another factors
Comparisonal Analysis of Health Level Conventional Bank in Indonesia before and during the Covid-19 Pandemic with Using the RGEC Method Suripto Suripto; Victor Prasetya; Retno Cahyaningati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.837

Abstract

The purpose of this study is to analyze whether there is a difference in the health of conventional banks before and during the COVID-19 pandemic using the RGEC approach.This research is a comparative research, to compare the similarities and differences of two or more facts and properties of the object under study based on a certain frame of mind. The data analysis technique in this study is to use the Independent T-Test test.The results showed that the NPL variable had a significant difference with sig. (2-tailed) value 0.00 <0.05, the LDR variable has a significant difference with the sig value. (2-tailed) value 0.00 < 0.05, the ROA variable has a significant difference with the sig value. (2-tailed) of 0.02 < 0.05 And the CAR also has a difference. Which is significant with sig. (2-tailed) value 0.01 <0.05, while the GCG variable does not have a significant difference with sig. (2-tailed) the value is 0.363 > 0.05, and the NIM variable does not have a significant difference with sig. (2-tailed) value 0.058 > 0.05.
The Influence of Dividend Yield on Sales Volume of Sharia Constituent Shares Jakarta Islamic Index 70 Yulian Ade Chandra; Muhammad Rijalus Sholihin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.841

Abstract

Stock trading is something that is observed and occupied by stock investors, especially retail investors. The large trading volume indicates that the stock is in great demand by investors. Information about stock trading volume is a signal that investors will consider in making decisions. Shareholders can decide to invest by looking at the dividend yield. Investors trying to invest funds with stocks that have high dividend yields. The purpose of this study is to determine whether the dividend yield variable has a significant effect on the stock trading volume of the constituents of the Jakarta Islamic Index 70. This research method uses descriptive quantitative method with secondary data collection in documentation. The results of this study indicate that the dividend yield has no significant effect on the trading volume of the constituent shares of JII 70. These results indicate that there are other variables that should be suspected to be influenced by other variables, especially the company's fundamental variables. Some improvements in data collection criteria also seem to need to be done for further research in order to obtain optimal results.
Determinant of Tax Avoidance: Empirical Study on Indonesia Stock Exchange Nik Amah; Nadila Ayu Puspitasari; Anisa Rahmadita Syaifia
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.842

Abstract

This study aims to examine the determinant of tax avoidance. The independent variables used in this study are financial distress, profitability, and audit quality. The dependent variable used in this study is tax avoidance. While the moderating variable in this study is firm size. The companies studied are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling technique is purposive sampling. The number of research samples used were 124 data. Data analysis used multiple linear regression, and Moderated Regression Analysis (MRA). The results of this study show that financial distress has no effect on tax avoidance. Profitability and audit quality affect tax avoidance. Firm size is not proven as an independent or moderating variable. The type of moderation in this study is homologizer moderator. Suggestions for companies to take every tax decision by taking into account the applicable tax laws and regulations. So that every tax planning decision made by the company does not harm the state.
Accounting Students Perceptions of Accountants Unethical Behavior Ubaidillah, Moh
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.843

Abstract

This study aims to find out and obtain empirical evidence about the influence of ethical orientation, and the level of knowledge regarding accounting scandals on students' perceptions of the accountant's unethical behavior. The sampling in this study used the Purposive Sampling method which produced a sample of 77 S1 students of the Accounting Study Program at PGRI Madiun University who had completed the Auditing and Behavioral Accounting course. The data analysis method of this study uses Structural Equiation modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that there are factors that influence students' perceptions of the accountant's unethical behavior. These results are all hypotheses accepted, namely the level of student knowledge about accounting scandals, student relativism and student idealism affecting students' perceptions of unethical behavior.

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