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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 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2021): July-December" : 5 Documents clear
EFFECT OF LIQUIDITY, DIVIDEND POLICY, SALES GROWTH ON COMPANY VALUE Amar, Abu; Rizal, Noviansyah; Sholihin, Muhammad Rijalus
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.434 KB) | DOI: 10.30741/assets.v5i2.690

Abstract

This study aims to determine whether liquidity, dividend policy, sales growth have an effect on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2017-2019. The data collection technique used is porposive sampling so that a sample of 15 companies is obtained. The analytical method used is descriptive analysis, analysis linear regression, classical assumption test and model feasibility test. The results of the study using the partial test (t test) showed that liquidity had a significant positive effect on firm value, dividend policy had a significant positive effect on firm value, and sales growth had a negative effect on firm value. This research method uses quantitative research which is a research method that examines the population or sample, collects data using research instruments, analyzes quantitative data and all of that will be used to test the established hypothesis.
MANAGEMENT OF VILLAGE FUNDS IN ACCORDANCE WITH PERMENDAGRI NUMBER 20 OF 2018 Saputro, Adi; Sholihin, Muhammad Rijalus; Purnomo, Hari
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (768.835 KB) | DOI: 10.30741/assets.v5i2.691

Abstract

The purpose of this study was to determine the suitability of the Village Fund (DD) financial management cycle in Kunir Lor Village, Kunir District, whether it was in accordance with the cycle. village financial management as regulated in the Minister of Home Affairs Regulation (Permendagri) number 20 of 2018 and to describe the Village Fund Management (DD) accountability system in Kunir Lor Village, Kunir District, Lumajang Regency. This type of research is descriptive research with a qualitative approach where the data obtained from the Office of the Village Hall of Kunir Lor, Kunir District, Lumajang Regency in the form of interviews, documentation, and questionnaires. The data used is primary data, where the data is processed from published data. The results of this study state that the management of village funds is divided into several stages including the planning stage, implementation stage, administration stage, reporting stage and accountability stage to Kunir Lor Village. process whose implementation is still considered ineffective.
EXPLANATION OF THE APPLICATION OF SAK EMKM IN MICRO, SMALL AND MEDIUM ENTERPRISES Hariyono, Feby Ramadhani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.91 KB) | DOI: 10.30741/assets.v5i2.692

Abstract

This study aims to find out how the application of SAK EMKM in the preparation of MSME financial reports and what are the obstacles faced by MSMEs in preparing financial reports. This research uses descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. The results of the study indicate that MSME Bersama Jaya does not apply SAK EMKM in the preparation of its financial statements, because the owners of MSME Bersama Jaya do not understand SAK EMKM regarding the presentation of financial statements. The owner considers that the records made are clear and effective. The obstacles for UMKM Bersama Jaya in implementing SAK EMKM, are the lack of knowledge of the owners of UMKM Bersama Jaya about SAK EMKM, the lack of professional accounting staff at UMKM Bersama Jaya, and the owners do not understand recording and preparing financial reports.
THE EFFECT OF LEVERAGE, EARNINGS PER SHARE, AND DIVIDEND POLICY ON COMPANY VALUE Maulidina, Fais Indriani; Paramita, Ratna Wijayanti Daniar; Taufiq, Muchamad
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.631 KB) | DOI: 10.30741/assets.v5i2.693

Abstract

This study aims to determine the effect of leverage, earnings per share, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 182 companies. sampling technique using purposive sampling method, in order to obtain 38 companies that meet the criteria for 2017-2019. The results of this study conclude that: 1) Leverage has no effect on firm value because the company uses more capital to fund its assets than debt. 2) Earnings per share does not affect the value of the company because the increase and decrease in earnings per share will not affect the value of the company, but is influenced by other factors. 3) Dividend policy has a significant effect on firm value because the higher the dividend policy, the more regular dividends will be distributed by the company, this will make investors interested in investing.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND PROFITABILITY ON RETURNS IN STOCK Hidayah, Hikmawatul; Juliasari, Deni; Ifa, Khoirul
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July-December
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.39 KB) | 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.

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