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All Journal UNEJ e-Proceeding IJEBD (International Journal Of Entrepreneurship And Business Development) Oeconomicus Journal of Economics Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Journal of Economics Development Issues
Khoirul Ifa
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

 1 
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Jember Khoirul Ifa
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 2 (2017): July 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i2.25

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah (PAD) Kabupaten Jember. Metode analisis data menggunakan analisis pertumbuhan, analisis kontribusi dan analisis efektifitas pajak dan retribusi daerah. Hasil penelitian diketahui bahwa pertumbuhan setiap jenis pajak daerah tahun 2010-2015 dengan nilai rata-rata terbesar adalah bea perolehan hak atas tanah dan bangunan, dan nilai rata-rata terkecil adalah pajak pengambilan dan pengolahan bahan galian golongan C. Rata-rata pertumbuhan retribusi daerah terbesar yaitu retribusi penyedotan dan penyediaan, sementara rata-rata pertumbuhan retribusi terendah yaitu retribusi tanda daftar perusahaan. Sementara rata-rata kontribusi pajak daerah terbesar adalah pajak penerangan jalan, sedangkan rata-rata kontribusi terendah terdapat pada pajak pengambilan bahan galian gol C.Rata-rata kontribusi retribusi daerah tertinggi yaitu retribusi pelayanan kesehatan sedangkan rata-rata kontribusi retribusi daerah yang terkecil yaitu retribusi ijin pengelolaan pertambangan dan energy. Tingkat efektifitas yang tergolong sangat efektif adalah pajak parkir. Sedangkan pajak yang tergolong pajak yang tidak efektif adalah pajak air tanah. Sementara retribusi pajak daerah yang tergolong efektif adalah retribusi pemakaian kendaraan daerah. Kemudian retribusi yang tergolong cukup efektif adalah retribusi pengendalian menara telekomunikasi, sedangkan retribusi yang tergolong kurang efektif adalah retribusi penyedotan dan penyediaan. Retribusi yang tergolong tidak efektif adalah retribusi sewa rumah dinas.
Risk Based Bank Rating dalam Mengukur Tingkat Kesehatan Perbankan Neny Tri Indrianasari; Khoirul Ifa
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i2.442

Abstract

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 – 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.
IMPRESSION INTELLECTUAL CAPITAL AND RISK PROFILE ON PROFITABILITY Neny Tri Indrianasari; Khoirul Ifa; Muhamad Ali
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): July 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i2.573

Abstract

The importance of intellectual capital aspects for companies makes this topic interesting to be researched today, especially related to the contribution of IC in encouraging company performance. Profitability is an appropriate benchmark in measuring the performance of a bank. One measure of profitability used is Return on Equity (ROE). ROE is used to measure the effectiveness of a company in generating profits by utilizing the equity it has. This study aims to determine the Impression of Intellectual Capital and Risk Profile on Profitability of BPR Syariah in East Java Province. This 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 of 2015-2018 with a total population of 26 banks. The sample in this study was selected by purposive sampling. This study concludes that the NPF ratio has no effect on ROE. Except for Intellectual Capital and FDR it has a significant influence on ROE.
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.
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.
Co-Authors Ani Yulianti Deni Juliasari, Deni Fauzan Muttaqien Fetri Setyo Liyundira Fitria Ardiansyah Hikmawatul Hidayah Indrianasari, Neny Tri Kasno Kasno Kurniawan Yunus Moh. Hudi Setyobakti Moh. Yahdi Muhamad Ali Nawangsih Nawangsih Nawangsih, Nawangsih Neny Tri Indianasari Neny Tri Indrianasari Neny Tri Indrianasari Ninik Lukiana Ninik Lukiana Ria Meilan Tri Palupi Robustin, Tri Palupi Wahyuning Murniati