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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2020): (January-June)" : 7 Documents clear
DISCLOSURE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE rizal, noviansyah; Mimin Yatminiwati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.783 KB) | DOI: 10.30741/assets.v4i1.558

Abstract

This study aims to determine the effect of environmental accounting disclosures on stock performance on companies listed on the Indonesia Stock Exchange. Companies that already run their businesses, then there is a possibility that these companies have great potential to have positive and negative impacts on market needs. The sample of this research is the manufacturing sector from 2011-2015. The data analysis technique used is a simple linear regression analysis by analyzing the independent variables of environmental accounting disclosure measured using proper in influencing the dependent variable of stock performance measured using stock returns. The results of this study show that environmental accounting disclosures have a positive effect on stock performance.
SUPERMAKET DIVIDEND DISTRIBUTION POLICY Wibisono, Yusuf; Sholihun, M.; Hanifah, Nani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.245 KB) | DOI: 10.30741/assets.v4i1.559

Abstract

This study aims to examine the development of the management of Lumajang Supermarkets Amanah Supermarkets, which was established in 2012 with its own capital and sell shares to the public as long as approximately seven can run well in the midst of business competition and can earn profits or profits stably, so as to divide dividends to shareholders. This research is a qualitative descriptive study. The data was obtained from the Lumajang Shirkah Amanah Self-Service report for the past three years. From the profits obtained, the management makes a policy of profit sharing through the General Meeting of Share Shares (GMS). The provisions include net profit before being distributed to shareholders, issued in advance by 25% for business development, 2.5% for managers, 2, 5% for organizations, 2.5% for infaq/ zakat syirkah, and 1% for shareholder shopping rewards. Dividend distribution policy is influenced by several factors, including corporate liquidity, profitability and is supported by earnings stability.
THE IMPRESSION OF PROFIT QUALITY AGAINST TIMELINESS IN FINANCIAL REPORTING Tri Wahyuono, Bambang; Setyo Liyundira, Fetri; Danis Ikhwan Meranti, Inud
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.451 KB) | DOI: 10.30741/assets.v4i1.560

Abstract

The purpose of this study was to determine the effect of the profitability and size of the company on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The data used in this study are secondary, in the form of company annual reports. The number of companies studied was 115 companies within a period of 3 years, resulting in 345 samples. This type of research is quantitative research. Where this study uses data collection methods and processes them then tested to describe the hypotheses that have been set. The selection of a sample is to use certain criteria. Data were analyzed using multiple linear regression. Based on the test results show that the profitability and size of the company significantly influence the timeliness. The test results showed that 7.1% of the variation in timeliness was explained by variations in the independent variables, namely ROA and SIZE. At the same time, the remaining 92.9% is explained by other variables not included in this research model.
IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS Zuhrianto, Liza; Mulyani, Sri; Wijayanti Daniar Paramita, Ratna
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.257 KB) | DOI: 10.30741/assets.v4i1.561

Abstract

The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress
IMPRESSION OF NON-PERFORMING LOAN, LOAN TO DEPOSIT RATIO, AND NET INTEREST MARGIN AGAINST PROFITABILITY Alawiyah, Miryam; Wijaya Kusuma, Dedy; Setyo Liyundira, Fetri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.127 KB) | DOI: 10.30741/assets.v4i1.562

Abstract

This study aims to determine the effect of Net Performing Loans, Loan to Deposit Ratio, and Net Interest Margin on profitability. Profitability is proxied by Return On Assets (ROA). Whereas the factor for the existence of Net Performing Loans (NPL) is proxied by non-performing loans, the Loan to Deposit Ratio (LDR) factor is proxied by third-party fund distribution, and the Net Interest Margin (NIM) factor is net interest income proxied. The population in this study amounted to 25 Rural Banks (BPR) in the Jember Regency, and for the study, the sample was 19 People's Credit Banks (BPR) in the Jember Regency, which were selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the components of the Net Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) affect the profitability using the Return on Assets (ROA) ratio. This proves that Non-Performing Loans (NPLs), Loans to Deposit Ratio (LDR), and Net Interest Margin (NIM) can be used to measure how much income the Bank earns.
DETERMINANT OF FRAUD PENTAGON IN DETECTING FINANCE OF FINANCIAL STATEMENTS Bagus, Muhammad; Rizal, Noviansyah; Desi Lastianti, Siwidyah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.44 KB) | DOI: 10.30741/assets.v4i1.563

Abstract

This study aims to determine the Pentagon Determinant Fraud in detecting fraudulent financial statements. Fraudulent financial statements are proxied by the Fraud Score Model. Whereas the pressure factor is proxied by insisting from within, for the opportunity factor proxied by industry conditions, the rationalization factor is proxied by the ratio of total accruals, the competency factor is proxied by the change of directors and arrogance is proxied by the duality of quality positions at the CEO. The population in this study amounted to 100 companies incorporated in the compass index 100 contained in the Indonesia Stock Exchange and for the sample of the study were 35 companies belonging to the compass index 100 contained in the Indonesia Stock Exchange, which was selected using the purposive sampling method for the 2017-2018 period. Data were analyzed using multiple linear regression. Based on the test results, it was concluded that the pentagon fraud component included internal pressure (LEV), industry conditions (INVENTORY), rationalization (TATA) influencing financial statement fraud while competence (DCHANGE) and arrogance (DCD) had no effect on financial fraud statement. This proves that internal pressure (LEV), industry conditions (INVENTORY), and rationalization (TATA) can be used to detect fraud in financial statements.
WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE Eka Pratama, Ajeng; Dimyati, Muhaimin; Eka Pratiwi, Yanna
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.788 KB) | DOI: 10.30741/assets.v4i1.566

Abstract

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

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