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[Peranan Keputusan Investasi dan Pendanaan Pengaruhnya Terhadap Nilai Perusahaan Melalui Kinerja Keuangan ]]>
<![CDATA[JARIAH, AINUN]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.348
<![CDATA[Abstract Enterprise value is important to the company because it describes the welfare of the owner. Implementation of prudent and appropriate financial management functions will have an impact on company value. Financial decisions in the view of financial management include investment decisions, funding, and dividends. This study aims to determine the effect of investment decisions and funding decisions directly and indirectly, partially or simultaneously to the financial performance and value of manufacturing companies in Indonesia. The number of samples is 22 consumer goods manufacturing companies that routinely publish financial reports during the study period. The results showed that partially only investment decisions that affect the financial performance and corporate value. Simultaneously significant effect on financial performance and firm value. The value of multiple correlation coefficient (R) is 0.953 with significance 0.000, which means there is significant relationship with firm value. While the value of determination coefficient (R square) of 0.908 or 90.8% means investment decisions and financing decisions are able to explain the effect on corporate value variables together 90.8% and the rest of 9.2% explained by other variables.]]>
<![CDATA[Pemberdayaan Umat Melalaui Program Distribusi Zakat Produktif Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Lumajang ]]>
<![CDATA[Wibisono, Yusuf]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.349
<![CDATA[This study aims to examine the distribution of zakat carried out by the National Zakat Agency (BAZNAS) in productive zakat assistance programs for the empowerment of people, especially the poor in the Lumajang Regency. This research is a qualitative descriptive study. This research will give a systematic and accurate description of the problems, circumstances and events related to the distribution of productive zakat carried out by the National Zakat Agency (BAZNAS) as it is. Of the several BAZNAS zakat distribution programs that are the focus of the research are productive zakat distribution, both in the provision of revolving productive business capital assistance for individuals and groups. Because zakat can be used for productive efforts in order to help improve the quality of life of the people, especially the poor. Furthermore, from the results of this study, it can be seen that the zakat, infaq and shadaqah (ZIS) distribution program carried out by the BAZNAS in Lumajang Regency proved to be very useful and gave a very positive contribution to the small entrepreneurs in developing their businesses. Revolving capital assistance provided in groups can be better developed, compared to those given individually.]]>
<![CDATA[Strategi Pemasaran Oleh Pengusaha Perempuan di Kabupaten Jember ]]>
<![CDATA[Sholihin, Muhammad Rijalus]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.364
<![CDATA[Small and medium-sized micro-enterprises are the tip of the community for the welfare of the community, especially the development of information technology that is increasingly well used by every business actor.There are many ways that can be done in embarrassing businesses ranging from face-to-face manuals and online media as it is today, which really must be mastered by business people. The number of vegetable traders who seem to continue to grow is certain they have their own way of marketing every product they have, but sometimes the lack of mastery of information technology that is minimal makes them often lose competitiveness with those with information technology as it is today. Through this research, it is hoped that a good and correct marketing strategy will be found to develop the business carried out by women entrepreneurs of vegetable traders, especially in the Umbulsari District of Jember.]]>
<![CDATA[Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo†]]>
<![CDATA[Darno, Darno]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.366
<![CDATA[Companies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation.]]>
<![CDATA[Corporate Social Responsibility Dalam Value Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating ]]>
<![CDATA[Taufiq, Muuchamad]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.368
<![CDATA[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.]]>
<![CDATA[Pengungkapan Islamic Socal Reporting, ROA, ROE Dan BOPO : Pada Bank Syariah Di Indonesia Tahun 2015-2017 ]]>
<![CDATA[Perwitasari, Dyah Ayu]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.369
<![CDATA[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.]]>
<![CDATA[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 ]]>
<![CDATA[Ratindra, Yunda Ratih]]>;
<![CDATA[Koeshardjono, R. Hery]]>;
<![CDATA[Suharsono, Judi]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.399
<![CDATA[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.]]>
<![CDATA[Peranan Keputusan Investasi dan Pendanaan Pengaruhnya Terhadap Nilai Perusahaan Melalui Kinerja Keuangan ]]>
<![CDATA[AINUN JARIAH]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
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DOI: 10.30741/assets.v3i1.348
<![CDATA[Abstract Enterprise value is important to the company because it describes the welfare of the owner. Implementation of prudent and appropriate financial management functions will have an impact on company value. Financial decisions in the view of financial management include investment decisions, funding, and dividends. This study aims to determine the effect of investment decisions and funding decisions directly and indirectly, partially or simultaneously to the financial performance and value of manufacturing companies in Indonesia. The number of samples is 22 consumer goods manufacturing companies that routinely publish financial reports during the study period. The results showed that partially only investment decisions that affect the financial performance and corporate value. Simultaneously significant effect on financial performance and firm value. The value of multiple correlation coefficient (R) is 0.953 with significance 0.000, which means there is significant relationship with firm value. While the value of determination coefficient (R square) of 0.908 or 90.8% means investment decisions and financing decisions are able to explain the effect on corporate value variables together 90.8% and the rest of 9.2% explained by other variables.]]>
<![CDATA[Pemberdayaan Umat Melalaui Program Distribusi Zakat Produktif Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Lumajang ]]>
<![CDATA[Yusuf Wibisono]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.349
<![CDATA[This study aims to examine the distribution of zakat carried out by the National Zakat Agency (BAZNAS) in productive zakat assistance programs for the empowerment of people, especially the poor in the Lumajang Regency. This research is a qualitative descriptive study. This research will give a systematic and accurate description of the problems, circumstances and events related to the distribution of productive zakat carried out by the National Zakat Agency (BAZNAS) as it is. Of the several BAZNAS zakat distribution programs that are the focus of the research are productive zakat distribution, both in the provision of revolving productive business capital assistance for individuals and groups. Because zakat can be used for productive efforts in order to help improve the quality of life of the people, especially the poor. Furthermore, from the results of this study, it can be seen that the zakat, infaq and shadaqah (ZIS) distribution program carried out by the BAZNAS in Lumajang Regency proved to be very useful and gave a very positive contribution to the small entrepreneurs in developing their businesses. Revolving capital assistance provided in groups can be better developed, compared to those given individually.]]>
<![CDATA[Strategi Pemasaran Oleh Pengusaha Perempuan di Kabupaten Jember ]]>
<![CDATA[Muhammad Rijalus Sholihin]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/assets.v3i1.364
<![CDATA[Small and medium-sized micro-enterprises are the tip of the community for the welfare of the community, especially the development of information technology that is increasingly well used by every business actor.There are many ways that can be done in embarrassing businesses ranging from face-to-face manuals and online media as it is today, which really must be mastered by business people. The number of vegetable traders who seem to continue to grow is certain they have their own way of marketing every product they have, but sometimes the lack of mastery of information technology that is minimal makes them often lose competitiveness with those with information technology as it is today. Through this research, it is hoped that a good and correct marketing strategy will be found to develop the business carried out by women entrepreneurs of vegetable traders, especially in the Umbulsari District of Jember.]]>
