Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
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.
Articles
193 Documents
<![CDATA[Fraud Prevention in Village Fund Managemant ]]>
<![CDATA[Putri, Nur Alia]]>;
<![CDATA[Mudrifah, Mudrifah]]>;
<![CDATA[Irawan, Dwi]]>;
<![CDATA[Wicaksono, Agung Prasetyo Nugroho]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1246
<![CDATA[In the Village Fund Allocation (ADD), fraud can also occur because the provision of village funds every year increases so that it has the impact of fraud or fraud committed by irresponsible people who have been trusted by the community to manage village funds. The phenomenon of fraud cases or fraud in the village sector has often occurred every year. The purpose of this study is to test and analyze the relationship between Reporting Compliance, Internal Control System, Whistleblowing System, and Village Fund Management Fraud Prevention. This study uses quantitative research, Data Analysis Techniques in using SmartPLS 3.0, this technique is used to explain the relationship between exogenous variables and endogenous variables. The results of this study are financial reporting compliance has a positive effect on fraud prevention, the more compliance reporting is done effectively and well, fraud can be prevented, the internal control system and whistleblowing system negatively affect fraud prevention, this is because of the possibility of someone discomfort in reporting violations. Contribution in research to be the basis for assessment for village governments in fraud prevention.]]>
<![CDATA[Determinants of the Effectiveness of Receivables Control at CV. Lima Daun Semanggi ]]>
<![CDATA[Wijayanti, Yunisa Meiliana]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Dewi, Riana Rachmawati]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1258
<![CDATA[This research was conducted to test and analyze the influence of sales accounting information systems and internal control on the effectiveness of control of receivables at CV. Lima Daun Semanggi. This type of research is quantitative research. The population used in this research were employees from CV. Lima Daun Semanggi. The sampling technique used in this research was the purposive sampling method by distributing questionnaires to 34 respondents. The data analysis method used in this research is multiple linear regression analysis which was processed using the SPSS version 26 program. The results of the research show that the sales accounting information system partially has no effect on the effectiveness of receivables control, while internal control partially has an effect on the effectiveness of receivables control.]]>
<![CDATA[The Influence Of Gender Diversity Of The Board Of Directors On Risk Disclosure in Indonesia ]]>
<![CDATA[Chandra, Budi]]>;
<![CDATA[Theresia, Theresia]]>;
<![CDATA[Ivone, Ivone]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1267
<![CDATA[This research aims to analyze the influence of gender diversity, female directors and company age on risk disclosure in companies listed on the Indonesia Stock Exchange. Other variables used are gender diversity, female directors and company age. The population of this research is several companies registered on the IDX for the 2018-2022 period with a total of 347 data. The analytical method used in this research is panel data regression. The research results show that there is a negative correlation between GDBL, GDSH, GAGE and risk disclosure, but there is also a negative correlation between ROA and risk disclosure with GAGE moderation which is consistent with the research results of Kristina and Wiratmaja (2018) who have found evidence that shows there is a positive correlation between ROA with risk disclosure with GDFP moderation. Furthermore, there is no correlation between GDFP, ROA, LEV. with risk disclosure, but there is also no correlation between LEVE and risk disclosure with moderation of GDFP and GAGE which is inconsistent with the research results of Wulandari and Wirakusuma (2017) which state that LEVE has a positive effect on risk disclosure with moderation of GDFP and GAGE.]]>
<![CDATA[Implications of Go-Jek Driver Fictional Order Fraud in Increasing Profits From Driver Points ]]>
<![CDATA[Koeshardjono, R Hery]]>;
<![CDATA[Suharsono, Judi]]>;
<![CDATA[Ardiansyah, Edi Irgi]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1301
<![CDATA[The purpose of this research is to determine the effect of fraud on fictitious orders from GO-JEK drivers in increasing profits from point drivers. A case study was carried out at PT GO-JEK, Probolinggo City. The type of research used is quantitative research with an associative approach. The population chosen was GO-JEK drivers from Probolinggo City which has a population of 250 people. By taking a sample of 35 people using probability sampling techniques. The research results for the first month of the Chi-square test showed a p-value of 0.251, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1050,000 > χ 2 table is 5.99146, meaning there is enough data to accept H1 and reject H0, so there is an effect of fraud on increasing profits. For the second month, the Chi-square test results obtained a p-value of 0.244, using an alpha of 0.05, the p-value or sig. > 0.05 or the calculated χ 2 value is 1120,000 > χ 2 table is 5.99146. Also with enough data to accept H1. This means that H0 is rejected, so there is an effect of fraud on increasing profits.]]>
<![CDATA[The Effect of the 2024 Presidential Election on IDX80 Index Share Price on the Indonesian Stock Exchange ]]>
<![CDATA[Dwiningsih, Sri]]>;
<![CDATA[Ananda, Anton Ferry]]>;
<![CDATA[Qawi, Fazil]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1302
<![CDATA[The aim of the author in conducting this research is to determine the Impact Analysis of the 2024 Presidential Election on Share Prices on the IDX80 Index on the Indonesian Stock Exchange. The method used by the author in conducting this research is the event study method and the Wilcoxon-paired signed rank test. Data processing was carried out using IBM SPSS STATISIC 25. The population of this study was all companies included in the IDX80 index in 2024 on the Indonesia Stock Exchange with the number of samples taken according to the researchers' criteria of 31 IDX80 index companies. Research results There is a significant average difference between stock prices pre and post voting for the 2024 Presidential Election on the IDX80 index listed on the Indonesian Stock Exchange. The Indonesian capital market is included in the semi-strong form of information efficient market, as a representation of the market response to the Presidential Election event. 2024. This event contains information and causes a market reaction. Market reactions can be seen from market returns. The discovery of returns around the 2024 presidential election means that the market is efficient because stock prices quickly and fully reflect all available information.]]>
<![CDATA[Accuracy of Bankruptcy Predictions of Real Estate Companies in Indonesia Based on the Altman, Springate, Zmijewski, and Grover Models ]]>
<![CDATA[Jariah, Ainun]]>;
<![CDATA[Irdiana, Sukma]]>;
<![CDATA[Lukiana, Ninik]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1317
<![CDATA[Covid 19 pandemic has been able to shake up the Indonesian property market, this has worried investors who intend to invest their capital in these companies. Therefore, investors or the market must have knowledge about predictions of a company's bankruptcy. There are various types of bankruptcy predictions for early detection of a company's financial condition, including Altman, Springate, Zmijewski, and Grover models. The purpose of this research is to validate the Altman, Springate, Zmijewski, and Grover bankruptcy prediction model. Is there a difference between the four prediction models and which one is the best at foretelling bankruptcy for real estate businesses in Indonesia? Based on the existing criteria, the research sample consisted of 31 companies, using Kruskal Wallis analysis techniques to prove differences and manual calculations to determine the level of accuracy and error rate. The data processing results demonstrate that there are verifiable distinctions amongst the four prediction models and the Asymp value. Sig 0.000 is less than 0.05 the Grover model is the most reliable indicator of impending bankruptcy model with a higher accuracy value than the other three predictions, namely 76% and an error rate of 24%.]]>
<![CDATA[Implications of Financial Literacy, Lifestyle, and Social Factors on Student Financial Behavior ]]>
<![CDATA[Irdiana, Sukma]]>;
<![CDATA[Lukiana, Ninik]]>;
<![CDATA[Kasim, Kasno T]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v8i2.1320
<![CDATA[Good financial literacy helps them make smart financial decisions, such as saving, investing and managing debt. This has a positive impact on long-term financial well-being, reducing the risk of getting into debt, and increasing the ability to achieve financial goals such as buying a home or starting a business. Apart from that, financial literacy also helps Generation Z understand the importance of planning for retirement early, as well as avoiding fraud and financial traps. In a broader context, a financially literate generation can also contribute to overall economic stability. This research aims to analyze the influence of financial literacy, lifestyle and social environment on students' financial behavior. The data used in this research is quantitative data collected through questionnaires distributed to students. The research method uses random sampling with a quantitative approach, and data collection techniques are carried out through questionnaires. This research involved 150 students as respondents. Data analysis was carried out using multiple linear regression. The research results showed that financial literacy, lifestyle and social environment had a positive and significant influence on students' financial behavior.]]>
<![CDATA[Property Tax Research on Tax Rate Systems and Policies: Scopus and Sinta Indexed Journals ]]>
<![CDATA[Sifaiyya, Yustisia]]>;
<![CDATA[Andriani, Sri]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v9i1.1416
<![CDATA[This study aims to determine the development of research related to property tax on the tax rate system and policy from 2000 to 2024. The method in this study is mixed methods, where quantitative research uses VOSviewer can describe how authors, keywords, and publications relate to each other. Thus, it helps researchers understand the research landscape and determine research paths that can have a significant impact. And qualitative with systematic literature review which is approach collects data and references from previous journals or articles. The findings in this study indicate an increase in the trend and number of publications on the topic of property tax. This study identifies a high preference for certain topics related to property tax in particular (tax system, tax rates, tax revenues, and local government) which is accompanied by the problem of property tax revenues that support local government into pros and cons and has the potential for further research. However, this study has opened up opportunities for other researchers to further explore the development of research related to property tax and the government in considering the use of digitalization as a tax collection system.]]>
<![CDATA[Determinants of Sustainable Development in the Non-Cyclical Consumer Sector: Case in Indonesia ]]>
<![CDATA[Wijayanti, Rista Putri]]>;
<![CDATA[Sari, Shinta Permata]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v9i1.1472
<![CDATA[The concept of Sustainable development is interpreted as development without sacrificing environmental interests or always paying attention to environmental aspects. In this concept, every improvement must pay attention to environmental rights intended to create sustainable development without reducing and sacrificing the ability of future generations to achieve and enjoy their welfare. This study aims to examine the effect of green accounting, material flow cost accounting, environmental performance, and environmental costs on sustainable development with a case study of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach using data from annual reports and financial statements of companies in the sector for 2021 to 2023, including numerical information. The sample is selected using purposive sampling techniques to ensure adherence to established criteria. Data analysis is performed using multiple regression analysis. The study results show that green accounting, material flow cost accounting, and environmental performance have an impact on sustainable development, but environmental costs do not have a significant effect.]]>
<![CDATA[Post-Eruption Economic Recovery for Semeru Survivors: The Role of Collaborative Learning in HUNTAP SEMERU Areas ]]>
<![CDATA[Cahyaningati, Retno]]>;
<![CDATA[Setyobakti, Hudi]]>;
<![CDATA[Wiyono, M Wimbo]]>;
<![CDATA[Kasno, Kasno]]>;
<![CDATA[Heni, Heni]]>;
<![CDATA[Rouf, Abdur]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v9i1.1490
<![CDATA[This research aims to enhance the economic resilience of the Huntap Semeru community through collaborative learning initiatives focused on entrepreneurship, financial literacy, and innovation. The goal is to address financial constraints and empower residents to achieve sustainable economic recovery following the 2021 Mount Semeru eruption. The study employs a quantitative descriptive method to assess the differences in knowledge and skills before and after collaborative learning. A purposive sample of 10 active participants from the Huntap Semeru area was selected. Data collection involved structured questionnaires covering entrepreneurship knowledge, financial literacy, innovation capabilities, and financial constraints. Data were analyzed using descriptive statistics and Pearson correlation tests to evaluate the relationship between financial literacy, innovation, and financial constraint reduction. The findings reveal significant improvements in understanding entrepreneurship, financial literacy, and innovation post-learning. Pretest accuracy, averaging 30%, increased to over 80% in the posttest. Collaborative learning effectively bridges knowledge gaps and motivates the community to explore innovative solutions. Enhanced financial literacy equips residents to manage budgets and investments, reducing financial constraints and supporting economic sustainability. This research contributes to practical applications by offering a replicable model of community-based learning to empower disaster-affected populations.]]>
