cover
Contact Name
Deni Juliasari
Contact Email
ejournal@itbwigalumajang.ac.id
Phone
+62334-881924
Journal Mail Official
ejournal@itbwigalumajang.ac.id
Editorial Address
Institut Teknologi dan Bisnis Widya Gama Lumajang Jl. Gatot Subroto No.4 Lumajang Jawa Timur - Indonesia
Location
Kab. lumajang,
Jawa timur
INDONESIA
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
ISSN : 25982885     EISSN : 25986074     DOI : https://doi.org/10.30741/assets
Core Subject : Economy,
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
BUDGET REPORT ANALYSIS AND BUDGET REALIZATION REFOCUSING COVID-19 Fajariah, Anisa' Wildah; Juliasari, Deni; Rizal, Noviansyah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.843 KB) | DOI: 10.30741/assets.v5i1.689

Abstract

This study aims to analyze the Covid-19 Refocusing Budget and the Lumajang District Health Office Budget Realization Report according to the Joint Decree of the Minister of Home Affairs Number 119/2813/SJ and the Minister of Finance Number 177/KMK. 07/2020 as well as knowing the level of effectiveness and efficiency of the Covid-19 Refocusing Budget Realization. The results of the analysis are ineffective because local revenue at the Lumajang District Health Office has greatly decreased due to the Covid-19 pandemic, so the Regional Sports Health Center (BKOR) has to reduce the number of visitors and even temporarily close to suppress the spread of the corona virus in Lumajang Regency. And the expenditure realization is said to be quite effective because the realization percentage is 81.89%.
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.
Implementasi Pengelolaan Dan Penatausahaan Keuangan Desa Berdasarkan Permendagri No.113 Th. 2014 Tentang Pengelolaan Keuangan Desa: (Studi pada Kantor Desa Tempeh Lor Kecamatan Tempeh Kabupaten Lumajang) Mimin Yatminiwati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.5

Abstract

Penelitian ini bertujuan mendeskripsikan tentang pengelolaan dan penatausahaan keuangan desa di desa Tempeh Lor kabupaten Lumajang. Objek penelitian ini adalah Implementasi Pengelolaan dan Penatausahaan Keuangan Desa Berdasarkan Permendagri No 113 Tahun 2014 tentang pengelolaan keuangan desa di desa Tempeh Lor kecamatan Tempeh kabupaten Lumajang. Dalam penelitian ini, penulis menggunakan jenis penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dokumentasi. Teknik analisis data yang digunakan adalah model analisis interaktif yang meliputi empat komponen, yaitu pengumpulan data, reduksi data, penyajian data, dan verifikasi. Hasil penelitian menunjukan pengelolaan dan penatausahaan keuangan desa di desa Tempeh Lor sudah sesuai Permendagri No.113 Tahun 2014 dan Perundang-Undangan yang berlaku. Hal tersebut dapat dilihat dari proses pelaksanaan mulai dari awal hingga akhir, yaitu penetapan petugas pengelolaan dan penatausahaan keuangan desa, penyusunan rencana anggaran, proses pelaksanaan yang sesuai dengan rencana dari hasil rapat, pelaporan penggunaan keuangan dengan panduan dan prosedur yang telah ditentukan yaitu melalui beberapa tahapan dan verifikasi, serta publikasi laporan keuangan yang transparan.
Pengaruh Rasio Keuangan Dan Jaminan Aset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Di Bursa Efek Indonesia JONI HENDRA
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.9

Abstract

Penelitian ini merupakan studi empiris untuk menguji pengaruh rasio keuangan (cash ratio, debt to equity ratio, dan return on asset) dan jaminan aset terhadap kebijakan dividen yang diukur dengan dividend payout ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2010-2014. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 34 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis menunjukan bahwa variabel cash ratio dan return on asset berpengaruh positif dan signifikan, sedangkan variabel debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio.
Kinerja Badan Jaminan Sosial Dan Kepuasan Pelanggan Elsa Triandhani Putri; Hero Priono; Endah Susilowati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.15

Abstract

The purpose of this research is to test the quality of service and company capability through the customer satisfaction and company performance of Indonesia social security agency of human resource ( BPJS Ketenagakerjaan). This is quantitative research with survey method approach. It was population 1.011 people and distributed 91 questionnaires for BPJS Ketenagakerjaan Jember branch. Partial Least Square (PLS) software used to test the hyphotesis.The research found that service quality variable has effect through the customer satisfaction but does not have any effect for the company performance. Company capability variable affects the customer satisfaction and company performance.
Akuntansi Manajemen Modern; Mengecewakan Bos Adalah Bahaya Besar Tapi Mengecewakan Konsumen Adalah Bahaya Yang Lebih Besar Karena Bos Kita Digaji Oleh Konsumen Munadzir Ahsan Al Ghofiqi
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.18

Abstract

Akuntansi manajemen berkembang beriringan dengan perkembangan teknologi informasi yang sebegitu canggihnya. Ketika berbicara persoalan perkembangan akuntansi manajemen, maka secara sederhana disebutkan bahwa perubahan tersebut dari akuntansi manajemen tradisional atau konvensional ke modern atau kontemporer. Tujuan dari artikel ini adalah untuk memberikan tambahan referensi dan wawasan intelektual tentang akuntansi manajemen kontemporer. Artikel ini membahas tentang perjalanan akuntansi manajemen yang saat ini berubah menjadi kontemporer, dibahas juga tentang akuntansi manajemen kontemporer yang akan membantu perusahaan untuk menghadapi persaingan dengan kompetitornya disamping perusahaan harus selalu melakukan perbaikan secara terus-menerus menyesuaikan dengan perkembangan teknologi informasi yang semakin modern serta peran akuntan manajemen masa kini beserta sertifikasi yang tersedia bagi akuntan manajemen.

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