Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset <p style="text-align: justify;">Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, published by the Department of Accounting, Institut Teknologi dan Bisnis Widya Gama Lumajang since January 2017. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, publishes scientific articles in the form of studies and research in <strong>Accounting</strong>, <strong>Finance</strong>, and <strong>Tax</strong>. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak is issued twice a year in January and July. Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak also use the LOCKSS system to ensure safe and permanent records for journals. The Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak index to date includes the Google Scholar, Garuda Portal. ASSETS is also a member of Crossref so that each article will have a DOI (Digital Object Identifier), under review DOAJ (Directory of Open Access Journals).</p> en-US selviara09@gmail.com (Selvia Roos Ana) hasyimasyarimail@gmail.com (Hasyim Asyari) Wed, 01 Sep 2021 00:00:00 +0700 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 EFFECT OF LIQUIDITY, DIVIDEND POLICY, SALES GROWTH ON COMPANY VALUE http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/690 <p>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.</p> Abu Amar, Noviansyah Rizal, Muhammad Rijalus Sholihin Copyright (c) 2021 Abu Amar, Noviansyah Rizal, Muhammad Rijalus Sholihin https://creativecommons.org/licenses/by-nc/4.0 http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/690 Sat, 31 Jul 2021 00:00:00 +0700 MANAGEMENT OF VILLAGE FUNDS IN ACCORDANCE WITH PERMENDAGRI NUMBER 20 OF 2018 http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/691 <p>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.</p> Adi Saputro, Muhammad Rijalus Sholihin, Hari Purnomo Copyright (c) 2021 Adi Saputro, Muhammad Rijalus, Hari Purnomo https://creativecommons.org/licenses/by-nc/4.0 http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/691 Sat, 31 Jul 2021 00:00:00 +0700 EXPLANATION OF THE APPLICATION OF SAK EMKM IN MICRO, SMALL AND MEDIUM ENTERPRISES http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/692 <p>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.</p> Feby Ramadhani Hariyono Copyright (c) 2021 Feby Ramadhani Hariyono https://creativecommons.org/licenses/by-nc/4.0 http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/692 Sat, 31 Jul 2021 00:00:00 +0700 THE EFFECT OF LEVERAGE, EARNINGS PER SHARE, AND DIVIDEND POLICY ON COMPANY VALUE http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/693 <p>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.</p> Fais Indriani Maulidina, Ratna Wijayanti Daniar Paramita, Muchamad Taufiq Copyright (c) 2021 Fais Indriani Maulidina, Ratna Wijayanti Daniar Paramita, Muchamad Taufiq https://creativecommons.org/licenses/by-nc/4.0 http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/693 Sat, 31 Jul 2021 00:00:00 +0700 THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND PROFITABILITY ON RETURNS IN STOCK http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/694 <p>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.</p> Hikmawatul Hidayah, Deni Juliasari, Khoirul Ifa Copyright (c) 2021 Hikmawatul Hidayah, Deni Juliasari, Khoirul Ifa https://creativecommons.org/licenses/by-nc/4.0 http://ejournal.stiewidyagamalumajang.ac.id/index.php/asset/article/view/694 Sat, 31 Jul 2021 00:00:00 +0700