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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 159 Documents
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Pengaruh Dimensi Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak: Kabupaten Lumajang WIRAWAN, RENDRA
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 | Full PDF (292.292 KB) | DOI: 10.30741/assets.v1i2.31

Abstract

Tujuan dari penelitian adalah untuk menguji tentang dimensi kualitas layanan (Tangible, Reilability, Responsiveness, Assurance, dan Empathy) yang mana mempunyai efek penting terhadap Kepuasan Wajib Pajak di Kabupaten Lumajang. Berdasarkan kerangka konseptual dari kualitas layanan dan kepuasan pelanggan, ukuran yang sesuai telah diidentifikasi dan dikembangkan sesuai dengan konteks dalam studi. Dengan menggunakan probability sampling, survei telah dilakukan pada 60 wajib pajak di lingkup Dinas Pengelolaan Keuangan Aset Daerah Kabupaten Lumajang. Hasil menunjukkan bahwa hanya dua dari lima hubungan antar dimensi kualitas layanan terhadap kepuasan wajib pajak yang ditemukan signifikan. Dengan menggunakan analisis regresi linier berganda, temuan penting dalam penelitian ini adalah (1) Tangible, Reliability, dan Responsiveness tidak mempunyai dampak penting terhadap Kepuasan Wajib Pajak, (2) Assurance dan Empathy mempunyai dampak penting terhadap Kepuasan Wajib Pajak. Temuan juga mengungkap bahwa Assurance mempunyai efek dominan dalam mendorong Kepuasan Wajib Pajak.
Pengaruh Kontrak Psikologis Dan Komitmen Organisasi Terhadap Kinerja Karyawan: Klinik Husada Mulia Kabupaten Lumajang Ermawati, Emmy
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 | Full PDF (403.061 KB) | DOI: 10.30741/assets.v1i2.32

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kontrak psikologis dan komitmen organisasi karyawan yang berja dibidang usaha jasa kesehatan. Hal ini diharapkan dapat memberikan gambaran mengenai persepsi karyawan mengenai pengaruh kontrak psikologis dan komitmen organisasi terhadap karyawan di Klinik Husada Mulia. Penelitian ini mengambil sampel penelitian yaitu karyawan di Klinik Husada Mulia Kabupaten Lumajang pada seluruh bidang kerja. Alat analisis yaitu regresi dengan menggunakan kuesioner yang dibagikan kepada seluruh karyawan. Hasil penelitian ini yaitu kontrak psikologis tidak berpengaruh terhadap kinerja karyawan. Komitmen organisasi tidak berpengaruh terhadap kinerja karyawan. Selanjutnya penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan kajian ilmu ekonomi khususnya manajemen sumber daya manusia, sehingga dapat menjadi acuan dan pengembangan untuk penelitian selanjutnya.
Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Dividen Sebagai Variabel Moderasi Wardhani, Tarisma Septi; Chandrarin, Grahita; Rahman, Aulia Fuad
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 | Full PDF (206.847 KB) | DOI: 10.30741/assets.v1i2.34

Abstract

Penelitian ini menguji pengaruh kepemilikan institusional terhadap nilai perusahaan dengan keputusan investasi, keputusan pendanaan dan kebijakan dividen sebagai variabel moderasi. Nilai Perusahaan dalam penelitian ini diukur dengan price book value (PBV), keputusan investasi diukur dengan price earning ratio (PER), keputusan pendanaan diukur dengan debt equity ratio (DER) dan kebijakan dividen diukur dengan dividend payout ratio (DPR). Pengujian dilakukan pada 17 perusahaan yang terdaftar dalam indeks Kompas-100 Bursa Efek Indonesia selama tahun 2008-2012. Teknik analisis data yang digunakan dalam penelitian ini adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, keputusan investasi, keputusan pendanaan dan kebijakan dividen secara langsung berpengaruh positif terhadap nilai perusahaan. Keputusan investasi dan keputusan pendanaan juga bisa memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan namun dengan arah negatif, sedangkan kebijakan dividen tidak bisa memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan. Temuan penelitian mengindikasikan bahwa tingkat kepemilikan institusional yang tinggi serta keputusan investasi, keputusan pendanaan dan kebijakan dividen yang optimal dalam perusahaan akan meningkatkan nilai perusahaan.
Mekanisme Fungsi Manajemen Keuangan Dan Nilai Perusahaan Sochib, Sochib
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.532 KB) | DOI: 10.30741/assets.v2i1.217

Abstract

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
Pengaruh Partisipasi Dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Pemerintah Daerah: (Studi Empiris pada Pemerintah Kabupaten Probolinggo) Hendra, Joni
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.327 KB) | DOI: 10.30741/assets.v2i1.218

Abstract

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.
Perbandingan Metode Full Costing dengan Metode Activity Bassed Costing untuk Menentukan Harga Pokok Produksi di UD. Tiga Rasa Kraksaan Probolinggo Hudzafidah, Khusnik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.585 KB) | DOI: 10.30741/assets.v2i1.219

Abstract

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.
Analisis Kinerja Keuangan Klinik Husada Mulia Kabupaten Lumajang Ermawati, Emmy
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.476 KB) | DOI: 10.30741/assets.v2i1.220

Abstract

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.
Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Suharsono, Riyanto Setiawan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.486 KB) | DOI: 10.30741/assets.v2i1.221

Abstract

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.
Analisis Perencanaan Dan Pelaksanaan Pengelolaan Keuangan Desa: (Studi pada Kantor Desa Kunir Kidul Kecamatan Kunir Kabupaten Lumajang) Yatminiwati, Mimin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.372 KB) | DOI: 10.30741/assets.v2i1.222

Abstract

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.
Kinerja Keuangan Sebagai Intervening Antara Income Smoothing Dan Economic Value Added Dengan Nilai Perusahaan Jariah, Ainun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 2 (2018): Juli 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.188 KB) | DOI: 10.30741/assets.v2i2.265

Abstract

Nilai perusahaan merupakan suatu hal yang penting bagi seorang manajer maupun bagi seorang investor. Nilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Jika seorang manajer mampu untuk meningkatkan nilai perusahaan maka manajer tersebut telah menunjukkan kinerja baik bagi perusahaan. Sedangkan bagi investor peningkatan nilai perusahaan merupakan suatu persepsi yang baik terhadap perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh income smoothing dan economic value added secara langsung dan tidak langsung, maupun secara parsial dan simultan terhadap kinerja perusahaan dan nilai perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Jumlah sampel 22 perusahaan yang aktif mempublikasikan laporan keuangannya selama periode penelitian. Teknik analisis data menggunakan model analisis jalur melakukan pengujian subtruktur pertama dan substruktur kedua. Pengujian hipotesis dilakukan secara langsung dan tidak langsung. Hasil penelitian menunjukkan bahwa baik secara parsial dan simultan income smoothing dan economic value added tidak berpengaruh secara signifikan terhadap nilai perusahaan maupun kinerja keuangan. Pengaruhnya melalui kinerja keuangan menunjukkan pengaruh yang sangat lemah dan tidak signifikan. Diperoleh nilai koefisien korelasi berganda (R) sebesar 0,207 dengan signifikansi 0,250 yang berarti terbukti terdapat hubungan dengan nilai perusahaan secara tidak signifikan. Sedangkan nilai koefisien determinasi (R square) sebesar 0,043 atau 4,3% berarti income smoothing dan economic value added mampu menjelaskan pengaruhnya terhadap variabel nilai perusahaan secara bersama-sama sebesar 4,3% dan sisanya sebesar 95,7% dijelaskan oleh variabel lainnya.

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