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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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Assessing the Dynamics of Corporate Value in the Textile and Garment Industry: The Role of Company Size, Asset Growth, and Public Ownership Structure Bakti, Hudi Setyo; Lyundira, Fetri Setyo; Safari, Dedy Eko Trisyono; Dewi, Intan Tri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1492

Abstract

Assessment of a company's condition of performance, often assessed based on stock price. The better the value of a company, the more attractive the stock is by investors. In obtaining maximum profits and small risks, investors need to look at the aspects that affect the value of the Company, especially in the textile industry which is experiencing the dynamics of global economic changes. This study aims to determine the influence of company size, asset growth, and public ownership structure on company value. Sampling was conducted by purposive sampling, with a total of 20 companies in the textile and garment industry sector on the IDX. Data analysis using multiple linear regression analysis with the SPSS application tool version 26. The test results obtained a determination coefficient (R²) of 0.279 or 27.9%, while the company size coefficient was -0.309 with a significance of 0.000, asset growth of 3.555 with a significance of 0.000 and public ownership of -0.118 with a significance of 0.802. The conclusion obtained is that the size of the company has a negative effect and the growth of assets has a positive effect on the value company, while the structure of public ownership has no effect on the value of the company.
Investor Behaviour Analysis: The Impact Financial Performance, FOMO and Financial Literacy on Generation Z Investment Decisions Wilamsari, Feni; Ana, Selvia Roos; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1505

Abstract

Investing is important for long-term financial planning for Gen Z, who have quick access to investment instruments such as stocks, bonds, and cryptocurrencies, yet many do not fully understand its role in building wealth. This study aims to examine the effect of company financial performance and the FOMO (Fear of Missing Out) phenomenon on Gen Z's investment decisions, as well as the role of financial literacy in moderating these two factors. Questionnaires were sent in order to gather research data, and a purposive sampling strategy was used to choose the sample. To investigate the moderating impact inside the model, the data were subjected to Moderated Regression Analysis (MRA) using EViews 13. The results showed that the company's financial performance did not have a significant effect on Gen Z's investment decisions. In contrast, FOMO shows a significant influence on Gen-Z investment decisions. In addition, this study also tested the moderating effect of financial literacy. The results show that financial literacy does not moderate the effect of corporate financial performance or FOMO on Gen Z investment decisions.
Financial and Asset Management of Higher Education (A Comparative Study of Universities with Legal Entities-PTNBH) Wicaksono, Arif; Idris, Idris
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1506

Abstract

This research aims to analyze the financial and asset management practices of universities transitioning to PTN-BH status. Employing a qualitative descriptive approach, data collection was conducted through in-depth interviews, documentation, and field observations, complemented by secondary data from relevant sources. The data analysis followed the Miles and Huberman model. The findings reveal that PTN-BH institutions successfully manage financial resources and investments through structured planning in their Annual Work and Budget Plans, aligning financial goals with faculty targets. Additionally, these institutions optimize asset utilization by engaging in economic activities such as facility leasing and renting out buildings, which significantly contribute to institutional income. This study underscores the importance of efficient financial and asset management practices, providing a reference model for universities undergoing the transition to PTN-BH status. The results also highlight the potential for future research to refine and expand these practices, ensuring continuous improvement in the management of PTN-BH institutions.
The Influence of Financial Inclusion, Financial Literacy and Digitalization on the Financial Performance of MSMEs in Pamekasan Husnah, Fithiyatul; Susandini, Aprilina; Hadyarti, Vidi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1507

Abstract

Madura has extraordinary potential in developing a creative economy, one of which is Pamekasan Regency which has a dynamic entrepreneurial spirit. This is proven by the existence of 195,554 Micro, Small and Medium Enterprises (MSMEs). Even so, many MSMEs still experience obstacles in obtaining financial support. The complexity and perception that financial products are inaccessible often makes it difficult for them to find the services that best suit their business needs. This research aims to determine the influence of financial inclusion, financial literacy and digitalization on the financial performance of MSMEs in Pamekasan. The research focuses on MSME actors in Pamekasan Regency with a sample of 100 respondents using a quantitative approach, data collected through questionnaires and interviews, then analyzed using instrument tests, classical assumption tests, and multiple linear regression techniques. The research results show that financial inclusion, financial literacy and digitalization have a positive and significant influence on the financial performance of MSMEs in Pamekasan, both partially and simultaneously. So it is important to strengthen aspects of financial inclusion, financial literacy, and the application of digital technology in running business in Pamekasan Regency.
Digital Integration In Tax Systems: Literature Review On Enhancing Efficiency And Ensuring Compliance Kinanti, Kartika Ayu; Chandra, Yulian Ade; Suyono, Aji Prasetyo
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1508

Abstract

Through a review of the literature, this study seeks to investigate how the digital transition affects tax compliance and efficiency. The application of technology like data analytics, e-filing, and e-payment is part of the digital transformation in tax administration. Based on a thorough analysis of multiple literature sources, it was discovered that these technologies greatly expedite administrative procedures, minimise human error, and improve data management and tax procedures' transparency. Because of the enhanced transparency, taxpayers are better able to comprehend their responsibilities, which encourages improved compliance. In summary, this study emphasises how crucial it is to implement digital technology in order to build a more effective, accountable, and transparent tax system, which will eventually increase tax compliance and collection.
The Influence of Islamic Financial Literacy on Sharia Digital Finance for Consumers at Pegadaian Syariah Gorontalo Cahyati, Cici; Niswatin, Niswatin; Hiola, Yustina
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1559

Abstract

Indonesia, as a nation characterized by a Muslim-majority population, plays an important contribution to the advancement of Islamic finance, especially in line with digitalization advancements. This condition has driven the growth of various sharia-based digital businesses, including online platforms and fintech that implement sharia-compliant transaction principles. Islamic financial literacy describes a person's knowledge and comprehension of financial products and services that comply with Islamic principles, as well as their capacity to differentiate between conventional and Islamic banking systems. A prevailing issue is that sharia financial literacy remains low, despite showing annual growth. This research seeks to analyze the impact of Islamic financial literacy on digital sharia finance services at Pegadaian Syariah Gorontalo. The research applies A quantitative method utilizing purposive sampling technique method, involving 94 respondents. A simple linear regression method was employed to analyze the data through SPSS version 30. The findings show that Islamic financial literacy has a significant impact influences digital sharia finance.
Empirical Study on the Determinants of Stock Returns: Evidence from the Banking Industry in Indonesia Puspita, Aida Indah; Ratnawati, Dyah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1581

Abstract

Stock returns are a crucial element in investment, indicating the anticipated rate of return for investors. Thus, it is essential for investors to comprehend the elements that may affect stock returns. This study seeks to ascertain the impact of profitability, dividend policy, and company size on stock returns. This research is a quantitative analysis of secondary data obtained from the financial statements of banking firms listed on the IDX for the years 2019-2023. The sampling method employed was purposive sampling, which produced 12 corporate samples over a 5-year duration, resulting in a total of 60 data units. The analytical method employed was multiple linear regression analysis. The research findings indicate that profitability represented by ROE, has a significantly favorable impact on stock returns, signifying the company's capacity to make profits as an affirmative signal for investors. The dividend policy represented by the Dividend Payout Ratio (DPR), exerts a substantial negative influence, suggesting that investors choose firms that reinvest earnings for prospective growth. The company's size indicated by Ln total assets, does not influence stock returns due to a shift in investor attention from 2019 to 2023 towards smaller more adaptable banks, in contrast to larger less creative banks.
An Analysis of the Future Financial Performance of Fintech Lending in Indonesia Susanti, Alifi Tria; Kasno, Kasno; Wiyono, Muhammad Wimbo
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1599

Abstract

Peer-to-Peer Lending Fintech is a digital-based business model that facilitates lending transactions between financial intermediaries. This form of fintech is primarily targeted at small and medium-sized enterprises (SMEs) that find traditional bank loan requirements to be overly stringent. The objective of this study is to examine the financial performance of peer-to-peer (P2P) lending fintech in Indonesia. This research employs a quantitative approach, utilizing the ARIMA method to forecast the financial performance of fintech lending in the country. The ARIMA method involves model identification, parameter estimation, model selection using statistical tests, and forecasting for future data points. The analytical tool used in this study is EViews. The variable analyzed is financial performance, measured by Return on Assets (ROA). The data spans from January 2021 to February 2025, with forecasting conducted for the subsequent 10 months, extending through December 2025. The optimal ARIMA model identified for forecasting the ROA of fintech lending financial performance is ARIMA (2,1,1). The forecasting results indicate an upward trend in ROA over the next 10 months, reaching an estimated increase of up to 22% by December 2025.
Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index Koeshardjono, R Hery; Wilamsari, Feni; Maisyaroh, Maulida Putri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1552

Abstract

The study aims to examine the effect of free cash flow and leverage on earnings management, as well as to assess the influence as moderator is Good Corporate Governance Index in this relationship. The research focuses on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative method was employed, implementing regression on panel data to evaluate the direct effects, and Moderated Regression Analysis to test the moderating role of the Good Corporate Governance Index. The study involved secondary data collected from financial statements and corporate governance reports.  The findings indicate that both free cash flow and leverage have a significant negative effect on earnings management. Furthermore, the Good Corporate Governance Index significantly moderates the relationship between leverage and earnings management, indicating that stronger governance mechanisms can influence opportunistic financial behavior. However, the GCG Index does not moderate the relationship between free cash flow and earnings management. These findings highlight the importance of effective corporate governance in constraining earnings management practices within the consumer goods industry.
Profitability as a Moderator of Intellectual Capital, Social Responsibility, and Enterprise Risk Management Effects on Firm Value Suharsono, Judi; Wilamsari, Feni; Fithrianto, M Novan; Andrianata, Mufid; Nisak, Choirun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1553

Abstract

The purpose of this research is to investigate the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on firm value, with profitability as a moderating variable. This study is motivated by the inconsistent findings in previous research regarding the influence of IC, CSR, and ERM on firm value, particularly in emerging markets such as Indonesia. In recent years, the food and beverage sector in Indonesia has experienced dynamic growth, driven by changing consumer behavior, digital transformation, and increasing investor attention. Despite this, many firms in the sector still face challenges in maintaining sustainable value creation. The scope of this investigation includes food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Explanatory inquiry is employed as the research method, using a population of 72 firms and a sample of 22 firms selected through purposive sampling. The data were analyzed using moderating regression analysis with the help of EViews 13 software. The findings revealed that Intellectual Capital, Corporate Social Responsibility, and Enterprise Risk Management did not significantly influence firm value, and profitability did not moderate these relationships.

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