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Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

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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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Corporate Social Responsibility Dalam Value Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating Taufiq, Muuchamad
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to determine whether the Corporate Social Responsibility affect the value of the company to profitability and the size of the company as variable moderang. This study is based on the theory that the rise and fall in value is influenced by the reporting company's Corporate Social Responsibility towards the public and variable proritabilitas well as the size of company that is considered capable of affecting the value of the company as Corporate Social Responsibility reporting to company value decreases and increases. This research is a quantitative research in the form of hypothesis testing. The method used in this research is descriptive statistical methods, this study uses an external data source with secondary data obtained from the financial statements issued by companies listed on the Indonesian Stock Exchange (BEI),. The test in doing this research is the analysis of test data and test hypotheses and test the significance of studies using multiple linear regression. The results showed Corporate Social Responsibility positive effect on firm value with significance 0.012. Profitability as a moderating variable 1 does affect the Corporate Social Responsibility and the value of the company the significance value of 0.048. The size of the company as a moderating variable 2 is considered a positive influence on Corporate Social Responsibility and the value of the company with a significance value of 0.049. This research is consistent with prior research as explained in the discussion.

Pengungkapan Islamic Socal Reporting, ROA, ROE Dan BOPO : Pada Bank Syariah Di Indonesia Tahun 2015-2017 Perwitasari, Dyah Ayu
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Disclosure of CSR using the Global Initiative Reporting (GRI) index is limited to material aspects. The GRI measurement is different from measuring CSR disclosure by using the Islamic Social Reporting (ISR) indicator that uses spiritual and social aspects. The purpose of this study is to determine whether Islamic Social Responsibility disclosure has an influence on ROA (Return on Investment), ROE (Return on Equity) and BOPO in Islamic banking in Indonesia in 2015-2017. The sample in this quantitative study is 10 BUSs in Indonesia. The Independent variable in this study uses the Islamic Social Reporting disclosure (ISR) indicator, while the dependent variables are ROA, ROE, and BOPO. The results of the test in this study are Islamic Social reporting has a positive and significant effect on ROA and ROE. While ISR disclosure does not affect BOPO.

Perbandingan Harga Pokok Kopi Arabika Dan Kopi Robusta Dari Sisi Proses Pengolahan Kopi: Studi Kasus PTPN XII Kalisat Jampit Bondowoso dan Perkebunan Rakyat Andungbiru Tiris Probolinggo Ratindra, Yunda Ratih; Koeshardjono, R. Hery; Suharsono, Judi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Coffee constitute on of the commodity mainstay plantage be the that possess contribution a big enough in economy Indonesia. Coffee arabica and coffee robusta constitute coffee drink the very by the people of fond. Purpose of research this be for know result for difference process a processing coffee arabica and coffee robusta, for know and acquire result comparison price basic production in coffee arabica and coffee robusta for side process a processing coffee with method full costing and variabel costing. Population which in take of whole price basic production as long as one time harvest in a one year, whereas sample which in take of price basic production in a whole manner of population, because researcher take 100 day picking in a one year very as long as three month production. Research this use research quantitative, purpose research quantitative depict data research of numbers. Result a research that indicate, process a processing coffee arabica which in did by PT. Perkebunan Nusantara XII use manner wet and Perkebunan Rakyat use process a processing coffee robusta with manner dry. For computation price basic production follow method full costing coffee arabica as big as Rp 1.027.641.350 and coffee robusta as big as Rp 339.059.600, whereas follow method variabel costing coffee arabica as big as Rp 975.441.500 and coffee robusta as big as Rp 316.646.000.

Dividend Policy : Dipengaruhi oleh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Nugroho, Tatas Ridho; Ilmiddaviq, Muhammad Bahril
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Dividend policy is a policy in dividing profit of the company that can be with name and everything, but in it practices often encountered dividing or paying it by unseen. Dividing dividend in appropriate time intervals that is every half year or in a year. This study aims to know about the influence of Leverage, Liquidity, Profitability, and Size towards Dividend Policy. This study using a quantitative approach by using a multiple linear regression analysis methods. The population in this study is registered companies in the stock exchange of Indonesia, food, and beverages year 2013-2017 is the main focus of this study. The sample of this study is collected by purposive sampling method. The result of the coefficient determination test that 34,7% is showing the ability of independent variable determine dependent variable, temporary 65,3% determine by other variables. The simultan test showed that independent variable together influence dependent variable and the partial test showed how does leverage has a negative significant impact towards dividend policy, liquidity hasnâ€™t a significant impact towards dividend policy, profitability has a positive impact towards dividend policy and size hasnâ€™t a significant impact towards dividend policy.

Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Laba/Rugi Operasi, Profitabilitas dan Solvabilitas Terhadap Audit Delay Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia setiono, hari; Rubiyanto, Rubiyanto
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Financial statements can be said to be relevant if the delivery is timely. This timeliness can be seen from audit delay, namely the length of reporting of financial statements between the closing date of the book until the date of the auditor's report. The purpose of this study was to determine the effect of company size variables, auditor opinion types, operating profit/loss, profitability, and solvency levels, on audit delay in cigarette companies listed on the Indonesia Stock Exchange in 2011-2017. This type of research is a qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method uses multiple linear regression analysis. The results obtained in this study indicate that simultaneously the five variables have a significant effect of 42% on audit delay. And partially from the 5 variables that affect audit delay is the level of profitability with a significance value of t 0.018 which is less than 0.5%, while the others have no effect.

Pengaruh Posisi Kredit dan Dana Pihak Ketiga Terhadap Laba Bank dengan Non Performing Loan Sebagai Pemediasi: (Studi Kasus Pada Bank Perkreditan Rakyat di Lumajang) BUDIWATI, HESTI
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to examine the effect of credit position and third party funds on bank profits both partially and simultaneously. The next goal is also to find out whether non-performing loans can be a mediator between the influence of credit positions and third party funds on bank profits. The research was conducted at the rural Bank in Lumajang consisting of 6 (six) banks. The analytical technique used is path analysis by testing the first substructure and the second substructure. Samples in the form of quarterly reports as many as 6 periods from 2015 to 2017, so the number of samples is 36 quarterly reports. The results of the study state that the credit position has a significant effect on non-performing loans, third party funds have no significant effect on non-performing loans, simultaneously the position of credit and third party funds have a significant effect on non-performing loans. The next result is the position of credit, third party funds, and non-performing loans does not have a significant effect on bank profits, but simultaneously all three have a significant effect on bank profits. Non-performing loans apparently also cannot be a mediator of the influence of credit positions and third party funds on bank profits. Future research is expected to examine other variables that influence bank profits

Analisis Faktor-Faktor yang Mempengaruhi Jumlah Deposito Mudharabah pada Bank Syariah Mandiri yang Terdaftar di Bank Indonesia Periode 2010-2014 Abrori, Imam; Khobsoh, Siti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to identify and explain how the effect Inflation, Interest Rate Deposit, and Finance to Deposit Ratio Total Mudharabah deposits in Islamic banks. The method used is multiple linear regression. The object of research used in this research is PT. Bank Syariah Mandiri using secondary data from the publication of monthly financial statements starting from 2010-2014. The results showed that: The rate of inflation has a negative and significant effect on the amount of deposits Mudharabah. Furthermore, other results showed that the rate of interest did not affect positively and significantly to Total Deposit Mudharabah. While the results of Finance to Deposit Ratio has a positive and significant influence on the amount of deposits Mudharabah. The test is performed with a significance level of Î± = 0.1.

Risk Based Bank Rating dalam Mengukur Tingkat Kesehatan Perbankan Indrianasari, Neny Tri; Ifa, Khoirul
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The Financial Services Authority assesses the national banking industry in the better shape shown by some indicators, one of which the involvement of the Government in realizing economic growth. With the better banking conditions will marimbas Bank on growth Of Islamic Peoples. This research aims to know the level of health of bank Syariah BPR in East Java by using methods of Risk-Based Bank Rating. The assessment by the method of Risk-Based Bank Rating consists of four factors of risk profile, Good Corporate Governance, earning and capital of each bank. This research uses descriptive method quantitative approach to analyze the ratio-the ratio of the measured. The data type used is the time series data of the year 2015 â€“ 2017. Source data obtained from the Financial Services Authority website (OJK). Data analysis techniques using analysis of Risk-Based Bank Rating (RBBR) consist of four-factor risk profile, Good Corporate Governance, earning and capital. The study concluded that the overall average value of NPF Bank Of Islamic People (BPRS) of 13.37% unhealthy, with an average overall rating Of Sharia Rural Banks ROA (BPRS) of 0.11% with the predicate less healthy and that the average overall rating Of Sharia Rural Banks CAR (BPRS) amounted to 28.47% with very healthy.

Analisis Volume Modal Kerja dan Fluktuasi Laba pada Usaha Dagang Pisang Agung Lumajang Istichomah, Istichomah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This research is used, so that business owners can find out the development of the volume of working capital and fluctuations in the level of profits in the company. Case studies carried out in wood management at UD. Agung Lumajang Banana. This test is carried out on the financial situation that lasted for three years from 2015 to 2017 and this study no other wants to know the volume of working capital and fluctuations in the level of profit using existing formulas to analyze it. The results showed that in 2015 it began with a capital of IDR 525,000,000.00 which then decreased in the following year namely 2016 to IDR 482,000,000.00 and experienced a significant increase in the following year 2017 to IDR 630,000,000, 00. For the development of profit levels in 2015, gross profit of IDR 210,000,000.00 with sales of IDR 1,152,0145,000.00 with a percentage rate of 18.21% in the following year 2016 gross profit of IDR 225,000,000.00 with sales of IDR 1,254,260,000 , 00 with a percentage level of 17.93%, the results indicate a decrease in that period, in the following year 2017 gross profit of IDR 235,000,000.00 means experiencing an increase in sales of IDR 1,275,358,000.00 with a percentage of 18.42%. Based on the results of the analysis that, working capital is an element that plays a role in generating income, while profit can determine the level of achievement of the company. The increase in sales figures does not always increase the level of profits received by the company. For this reason, the management must ensure that the level of effectiveness and efficiency of the company is directly proportional to the company's sales because the sales of the company do not always increase the level of corporate profits in the same year. Researchers hope for further research to expand or describe the research by adding other factors that affect the volume of working capital and fluctuations in the level of profits.

Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi yang Terdaftar pada BEI Tahun 2013-2017 Susilowati, Diana; Saiful Bahri, H M; Vidiyastutik, Elok Dwi; Amani, Tatik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Return On Assets (ROA), Debt to Equity Ratio (DER) and Total Assets on Corporate Values in Registered Pharmaceutical Companies in the Year 2013-2017. Firm value is an assessment or view of a company that is often assumed to be the value of shares so that the company seeks to max. the value of shares to increase the firm value. This research aims to find proof of the effect of Financial Performance (ROA), Capital Structure (DER) and Company Size (Total Assets) on firm value (PBV). This study uses a sample of pharmaceutical companies listed on the Indonesian Stock Exchange in 2013-2017 with a total of 7 companies, using the purposive sampling method. The results showed with a significance level of Î± = 0.05, it was found that financial performance, capital structure, and company size simultaneously had an effect on the firm value with Fount Ëƒ Ftable, financial performance variables and capital structure partially had a sig. effect on firm value with count Ëƒ t table, firm size partially doesnâ€™t have an influence on the firm value. The capital structure variable that has the most dominant influence on firm value, is indicated by the value of Standardized Coefficients Beta 0.897 with count (4.422) greater than the other.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Deni Juliasari

Contact Email ejournal@itbwigalumajang.ac.id

Phone +62334-881924

Journal Mail Official ejournal@itbwigalumajang.ac.id

Editorial Address Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location Kab. lumajang, Jawa timur INDONESIA

Abstract

Abstract

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Contact Name
Deni Juliasari

Contact Email
ejournal@itbwigalumajang.ac.id

Phone
+62334-881924

Journal Mail Official
ejournal@itbwigalumajang.ac.id

Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia

Location
Kab. lumajang,

Jawa timur

INDONESIA