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.
Articles
159 Documents
<![CDATA[DETERMINANTS OF INTEREST IN SAVING FOR STUDENTS IN ISLAMIC BANKING ]]>
<![CDATA[murniati, wahyuning]]>;
<![CDATA[Juliasari, Deni]]>;
<![CDATA[Hanifah, Nani]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): (July-December) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1209.035 KB)
|
DOI: 10.30741/assets.v4i2.548
<![CDATA[Saving money is the way to regulate our finance effectively. Bank is one of the media that is considered quite effective for this activity. The development of Islamic economic make sharia banking practices increase in an innovative way. Various sharia bank products have become a choice for saving activity. The same thing happen for student. Although the interest to save is still lacking, but the use of sharia bank products is quite beneficial for their future. The purpose of this study is to analyze the factors that influence student interest in saving on Islamic banking. Multiple linear regression is an analysis technique with hypothesis testing to support its conclusions. With a coefficient of determination of 61.2%, the results of the analysis show the level of student education of the sharia economy has a significant effect compared to other variables on students' interest in saving. But simultaneously, all independent variables influence the interest in saving students in Islamic banking. This shows that education is very important for students, therefore STIE Widya Gama Lumajang should indeed provide quality teaching to students, especially in the field of Islamic economics]]>
<![CDATA[DISCLOSURE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE ]]>
<![CDATA[rizal, noviansyah]]>;
<![CDATA[Mimin Yatminiwati]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[SUPERMAKET DIVIDEND DISTRIBUTION POLICY ]]>
<![CDATA[Wibisono, Yusuf]]>;
<![CDATA[Sholihun, M.]]>;
<![CDATA[Hanifah, Nani]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[THE IMPRESSION OF PROFIT QUALITY AGAINST TIMELINESS IN FINANCIAL REPORTING ]]>
<![CDATA[Tri Wahyuono, Bambang]]>;
<![CDATA[Setyo Liyundira, Fetri]]>;
<![CDATA[Danis Ikhwan Meranti, Inud]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS ]]>
<![CDATA[Zuhrianto, Liza]]>;
<![CDATA[Mulyani, Sri]]>;
<![CDATA[Wijayanti Daniar Paramita, Ratna]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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]]>
<![CDATA[IMPRESSION OF NON-PERFORMING LOAN, LOAN TO DEPOSIT RATIO, AND NET INTEREST MARGIN AGAINST PROFITABILITY ]]>
<![CDATA[Alawiyah, Miryam]]>;
<![CDATA[Wijaya Kusuma, Dedy]]>;
<![CDATA[Setyo Liyundira, Fetri]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[DETERMINANT OF FRAUD PENTAGON IN DETECTING FINANCE OF FINANCIAL STATEMENTS ]]>
<![CDATA[Bagus, Muhammad]]>;
<![CDATA[Rizal, Noviansyah]]>;
<![CDATA[Desi Lastianti, Siwidyah]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE ]]>
<![CDATA[Eka Pratama, Ajeng]]>;
<![CDATA[Dimyati, Muhaimin]]>;
<![CDATA[Eka Pratiwi, Yanna]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June) ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[MEASUREMENT OF FINANCIAL PERFORMANCE IN ADOPTION OF THE ROGOTRUNNING VILLAGE BUDGET YEAR 2015 - 2018 ]]>
<![CDATA[Dhayu Eka Septian]]>;
<![CDATA[Setyo Liyundira, Fetri]]>;
<![CDATA[Supartini, Supartini]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): (July-December) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (761.37 KB)
|
DOI: 10.30741/assets.v4i2.567
<![CDATA[This study aims to determine the financial performance in the absorption of Rogotrunan Urban Budget and the 2015-2018 Budget Year period. This research includes quantitative descriptive research. The analytical method used in this study is the method of Shopping Growth Analysis and Shopping Variance Analysis. The results of this study indicate that the Financial Performance of Rogotrunan Urban Village in 2015-2018 can be considered Good because the absorption rate of the budget does not exceed the highest limit in absorbing the budget, in this case the absorption of the budget in Jogoyudan village refers to the Budget and Activity Plan, and allocating expenditure that is balanced and in accordance with the need is a very important thing in the preparation of the budget and in the absorption of the budget should refer to the Budget Work Plan is not permitted to set the standard prices that have been prepared so that the financial performance in the absorption of the budget can be considered good.]]>
<![CDATA[ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI ]]>
<![CDATA[Sugiarti, Juniar]]>;
<![CDATA[Sochib, Sochib]]>;
<![CDATA[Eka Pratiwi, Yanna]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): (July-December) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (689.953 KB)
|
DOI: 10.30741/assets.v4i2.568
<![CDATA[Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods.]]>
