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.
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<![CDATA[Mekanisme Fungsi Manajemen Keuangan Dan Nilai Perusahaan ]]>
<![CDATA[Sochib, Sochib]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v2i1.217
<![CDATA[Corporate value is the main objective of corporate management that is done by combining the functions of financial management through investment decisions, funding decisions and dividend policies will have an effect on the value of the company that is reflected from the share price. This study aims to empirically examine the mechanisms of corporate financial functions such as Investment Decision, Financing Decision, and Dividend Policy, which is pronounced by Price Earning Ratio, Debt to Equity Ratio, to Company Value Proxy Dividend Payout Ratio. Researchers used 11 samples of major trading sector sectors that went public in the period 2011-2015 so that obtained 55 observations. Hypotheses are tested by using regression analysis that can be used to predict the condition of the next few years after knowing the magnitude of the effect of the independent variable. Data analysis to test regreation and influence of independent variable to dependent variable using SPSS. The results obtained in this study that Investment Decision, Decision Funding have a significant effect on Corporate Value, but Dividend Policy has no effect on Corporate Value. It is expected that the results of this research can contribute in the development of Financial Management Science in Indonesia, especially aspects of the factors that affect the Company Value proxyed by Price Book Value]]>
<![CDATA[Pengaruh Partisipasi Dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Pemerintah Daerah: (Studi Empiris pada Pemerintah Kabupaten Probolinggo) ]]>
<![CDATA[Hendra, Joni]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v2i1.218
<![CDATA[Factors influencing the performance of local government according to Abdul Halim (2007) are four, namely, entrepreneurial management capacity, organizational culture, macro environment and regional endowment, all of which demand for immediate reinventing local government. Probolinggo District Government performance performance is on performance performance of larger institution when compared with the realization of its expenditure.This study aims to determine the extent of the influence of participation in budgeting and managerial roles of local financial managers to the performance of the local government of Probolingggo.A sample of 82 samples were obtained from questionnaires distributed to 103 respondents consisting of 3 heads of bodies, 11 heads of service, 1 head of inspectorate, 1 secretary of parliament, 8 heads of office, 12 heads of department, 1 director of RSUD, 10 sub-district heads, 25 village heads and 31 principals of kindergarten / junior high / high school / vocational school in Probolinggo district government selected by using purposive sampling method. Of the 103 questionnaires submitted, 85 respondents returned and only 82 questionnaires could be processed and analyzed.The results showed that the high performance of local governments influenced participation in budgeting, meaning that the higher participation in budgeting will increase the performance of local government. The high performance of local government is influenced by the managerial role of regional financial manager means that the higher managerial role of regional finance manager will increase the performance of local government. The results of this study support previous studies and based on the underlying theory of agency theory and prospect theory.]]>
<![CDATA[Perbandingan Metode Full Costing dengan Metode Activity Bassed Costing untuk Menentukan Harga Pokok Produksi di UD. Tiga Rasa Kraksaan Probolinggo ]]>
<![CDATA[Hudzafidah, Khusnik]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v2i1.219
<![CDATA[This study aims to analyze the comparison of full costing method with activity bassed costing method to determine Cost Of Goods Manufactured in UD Tiga Rasa Kraksaan (Iodized Salt Industry). This type of research is descriptive analysis, with variable Full Costing Method, Activity Based Costing Method, and Cost Of Goods Manufactured. The result of comparison research of Full Costing Method with Activity Based Costing Method on UD. Tiga Rasa Kraksaan (Iodized Salt Industry) during the period of 1-30 June 2015, Full Costing Method calculation to determine Cost Of Goods Manufactured Rp84.983.000. Whereas Activity Based Costing method get bigger result Rp 85.907.550, with difference to two method Rp 924.550. The difference that occurs, the Full Costing Method of production costs are charged only to one Costr Driver only, consequently tend to distort the loading of Factory Overhead Costs. In the Activity Based Costing Cost Factory Overhead Cost is charged to many Cost Drivers, so Activity Based Costing method is able to allocate the cost of activity to the product accurately and accurately based on the consumption of each activity.]]>
<![CDATA[Analisis Kinerja Keuangan Klinik Husada Mulia Kabupaten Lumajang ]]>
<![CDATA[Ermawati, Emmy]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v2i1.220
<![CDATA[Husada Mulia Clinic is a private health clinic located in Lumajang. The financial analysis at this clinic initially only used fee for service method and then cooperated with JKN with capitation claim method for outpatient, Husada Mulia Clinic of Lumajang Regency should be able to adjust the strategy with existing health regulation condition. Therefore, financial performance monitoring is carried out every period to be able to manage the process of providing health services to the community in accordance with the standards. The conclusion obtained in this study is the current ratio of Financial Performance Clinic Husada Mulia Lumajang is considered high. This is the same with the debt to asset ratio and ROI of the Husada Mulia Clinic Financial Performance of Lumajang Regency is considered high. While Total Asset Turnover from Financial Performance Clinic Husada Mulia Lumajang regency is considered low. From the results of this conclusion is expected to assist the relevant parties in determining the next policy so as to improve service to the community.]]>
<![CDATA[Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Suharsono, Riyanto Setiawan]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v2i1.221
<![CDATA[This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion.]]>
<![CDATA[Analisis Perencanaan Dan Pelaksanaan Pengelolaan Keuangan Desa: (Studi pada Kantor Desa Kunir Kidul Kecamatan Kunir Kabupaten Lumajang) ]]>
<![CDATA[Yatminiwati, Mimin]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v2i1.222
<![CDATA[This study aims to describe the planning and implementation of village finances in the village of Kunir Kidul Kunir district Lumajang district. The object of this study is the Analysis of Village Finance Planning and Implementation by Permendagri No. 113 of 2014 on the management of village finances in the village of Kunir Kidul Kunir district Lumajang district. In this study, the authors used a type of qualitative research with case study approach. Data collection techniques used were interviews, observation and documentation. Data analysis technique used is an interactive analysis model that includes four components, namely data collection, data reduction, data presentation, and verification. The results showed that the planning and implementation of village financial management in Kunir Kidul village is in accordance with Permendagri No.113 of 2014 and the applicable Laws. This can be seen from the planning and implementation process from the beginning to the end, the process of preparing the budget plan, the preparation of activity plans and the implementation process is in accordance with the outcome plan of the meeting, reporting the use of finance with guidelines and procedures that have been determined through several stages and verification , as well as the publication of transparent financial statements.]]>
<![CDATA[Mekanisme Fungsi Manajemen Keuangan Dan Nilai Perusahaan ]]>
<![CDATA[Sochib Sochib]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.30741/assets.v2i1.217
<![CDATA[Corporate value is the main objective of corporate management that is done by combining the functions of financial management through investment decisions, funding decisions and dividend policies will have an effect on the value of the company that is reflected from the share price. This study aims to empirically examine the mechanisms of corporate financial functions such as Investment Decision, Financing Decision, and Dividend Policy, which is pronounced by Price Earning Ratio, Debt to Equity Ratio, to Company Value Proxy Dividend Payout Ratio. Researchers used 11 samples of major trading sector sectors that went public in the period 2011-2015 so that obtained 55 observations. Hypotheses are tested by using regression analysis that can be used to predict the condition of the next few years after knowing the magnitude of the effect of the independent variable. Data analysis to test regreation and influence of independent variable to dependent variable using SPSS. The results obtained in this study that Investment Decision, Decision Funding have a significant effect on Corporate Value, but Dividend Policy has no effect on Corporate Value. It is expected that the results of this research can contribute in the development of Financial Management Science in Indonesia, especially aspects of the factors that affect the Company Value proxyed by Price Book Value]]>
<![CDATA[Pengaruh Partisipasi Dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Pemerintah Daerah: (Studi Empiris pada Pemerintah Kabupaten Probolinggo) ]]>
<![CDATA[Joni Hendra]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
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DOI: 10.30741/assets.v2i1.218
<![CDATA[Factors influencing the performance of local government according to Abdul Halim (2007) are four, namely, entrepreneurial management capacity, organizational culture, macro environment and regional endowment, all of which demand for immediate reinventing local government. Probolinggo District Government performance performance is on performance performance of larger institution when compared with the realization of its expenditure.This study aims to determine the extent of the influence of participation in budgeting and managerial roles of local financial managers to the performance of the local government of Probolingggo.A sample of 82 samples were obtained from questionnaires distributed to 103 respondents consisting of 3 heads of bodies, 11 heads of service, 1 head of inspectorate, 1 secretary of parliament, 8 heads of office, 12 heads of department, 1 director of RSUD, 10 sub-district heads, 25 village heads and 31 principals of kindergarten / junior high / high school / vocational school in Probolinggo district government selected by using purposive sampling method. Of the 103 questionnaires submitted, 85 respondents returned and only 82 questionnaires could be processed and analyzed.The results showed that the high performance of local governments influenced participation in budgeting, meaning that the higher participation in budgeting will increase the performance of local government. The high performance of local government is influenced by the managerial role of regional financial manager means that the higher managerial role of regional finance manager will increase the performance of local government. The results of this study support previous studies and based on the underlying theory of agency theory and prospect theory.]]>
<![CDATA[Perbandingan Metode Full Costing dengan Metode Activity Bassed Costing untuk Menentukan Harga Pokok Produksi di UD. Tiga Rasa Kraksaan Probolinggo ]]>
<![CDATA[Khusnik Hudzafidah]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.30741/assets.v2i1.219
<![CDATA[This study aims to analyze the comparison of full costing method with activity bassed costing method to determine Cost Of Goods Manufactured in UD Tiga Rasa Kraksaan (Iodized Salt Industry). This type of research is descriptive analysis, with variable Full Costing Method, Activity Based Costing Method, and Cost Of Goods Manufactured. The result of comparison research of Full Costing Method with Activity Based Costing Method on UD. Tiga Rasa Kraksaan (Iodized Salt Industry) during the period of 1-30 June 2015, Full Costing Method calculation to determine Cost Of Goods Manufactured Rp84.983.000. Whereas Activity Based Costing method get bigger result Rp 85.907.550, with difference to two method Rp 924.550. The difference that occurs, the Full Costing Method of production costs are charged only to one Costr Driver only, consequently tend to distort the loading of Factory Overhead Costs. In the Activity Based Costing Cost Factory Overhead Cost is charged to many Cost Drivers, so Activity Based Costing method is able to allocate the cost of activity to the product accurately and accurately based on the consumption of each activity.]]>
<![CDATA[Analisis Kinerja Keuangan Klinik Husada Mulia Kabupaten Lumajang ]]>
<![CDATA[Emmy Ermawati]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.30741/assets.v2i1.220
<![CDATA[Husada Mulia Clinic is a private health clinic located in Lumajang. The financial analysis at this clinic initially only used fee for service method and then cooperated with JKN with capitation claim method for outpatient, Husada Mulia Clinic of Lumajang Regency should be able to adjust the strategy with existing health regulation condition. Therefore, financial performance monitoring is carried out every period to be able to manage the process of providing health services to the community in accordance with the standards. The conclusion obtained in this study is the current ratio of Financial Performance Clinic Husada Mulia Lumajang is considered high. This is the same with the debt to asset ratio and ROI of the Husada Mulia Clinic Financial Performance of Lumajang Regency is considered high. While Total Asset Turnover from Financial Performance Clinic Husada Mulia Lumajang regency is considered low. From the results of this conclusion is expected to assist the relevant parties in determining the next policy so as to improve service to the community.]]>
