Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak <p style="text-align: justify;">Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, published by the Department of Accounting, Widya Gama Lumajang College of Economics 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 (Deni Juliasari) (Hasyim Asyari) Fri, 04 Sep 2020 00:00:00 +0000 OJS 60 MEASUREMENT OF FINANCIAL PERFORMANCE IN ADOPTION OF THE ROGOTRUNNING VILLAGE BUDGET YEAR 2015 - 2018 <p>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.</p> Dhayu Eka Septian, Fetri Setyo Liyundira, Supartini Supartini Copyright (c) 2020 Dhayu Eka Septian, Supartini, Fetri Setyo Liyundira Fri, 31 Jul 2020 00:00:00 +0000 ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI <p>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.</p> Juniar Sugiarti, Sochib Sochib, Yanna Eka Pratiwi Copyright (c) 2020 Juniar Sugiarti, Sochib, Yanna Eka Pratiwi Fri, 31 Jul 2020 00:00:00 +0000 ANALYSIS OF GREEN ACCOUNTING IMPLEMENTATION AT PT TIMAH (COMPANY) Tbk <p>Timah is a mining company in the province of Bangka Belitung and is a pride of its people, although the presence of tin mining can be directly dangerous to the environment such as forests and water pollution. However, PT Timah has carried out environmental conservation and empowerment activities for the local community. The purpose of this study is to analyze the implementation of environmental accounting related to financial reporting. As a large mining company, it is fitting for PT Timah to pay attention to the environment and living conditions of the surrounding community as a result of its mining activities. By using descriptive methods, and quantitative approaches and data collection from reliable sources concluded that PT Timah has a good action on the environment. The results of this study will improve the good image of PT Timah. PT Timah has taken sufficiently good steps to preserve the environment after the mining. Every year, the Company always plans to reclaim land of up to 2,000 ha.</p> Narendra Dwi Jaladri, Sri Mulyani Copyright (c) 2020 Narendra Dwi Jaladri, Sri Mulyani Fri, 31 Jul 2020 00:00:00 +0000 ANALYSIS OF EFFECTIVENESS AND EFFICIENCY OF PADANG PUSKESMAS EXPENDITURE BUDGET REALIZATION 2016-2019 <p>The purpose of this study was to determine the Effectiveness of Realized Budget Expenditures at the Padang Health Center and to determine the Realization Efficiency of the Padang Puskesmas Expenditure Budget for the 2016-2019 Budget Year. In the author the method used in research is quantitative. The results of the study showed that the level and criteria for the effectiveness of the expenditure budget realization at the Puskesmas Padang in the 2016-2019 Fiscal Year and 2019 proved effective. For the 2017 Budget Year the effectiveness criteria level proved to be quite effective. The level of efficiency in the Realization of Expenditures at Padang Health Centers in Fiscal Year 2016,2018 and 2019 proved to be efficient. In the 2017 Budget Year the efficiency criteria level proved to be quite efficient.</p> <p>&nbsp;</p> Afiatin Nisa, Nani Hanifah Copyright (c) 2020 Afiatin Nisa, Nani Hanifah Fri, 31 Jul 2020 00:00:00 +0000 THE INFLUENCE OF PROFITABILITY AND ACTIVITY ON FINANCIAL PERFORMANCE IN MINING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE <p>This research was conducted with the aim to determine the effect of profitability and activity on financial performance in mining companies listed on the Indonesian stock exchange. Financial Performance is an illustration to find out the financial situation in a company for a certain period and analyzed with financial analysis tools. In assessing the financial performance of a company, it can use certain benchmarks. And usually the ratio is used. In this study, the calculation system used by researchers is to use profitability analysis tools (Net Profit Margin), activity (Inventory Turn Over) and performance (Return On Assets). The method used in this research is quantitative descriptive obtained by 17 samples of mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. Statistical test results in this study indicate that profitability variables have a significant positive effect on financial performance. But it is inversely related to activities that have no effect on financial performance.</p> Susiowati Susiowati, Sochib Sochib, Muhamad Ali Copyright (c) 2020 Susiowati, Sochib, Muhamad Ali Fri, 31 Jul 2020 00:00:00 +0000 IMPRESSION INTELLECTUAL CAPITAL AND RISK PROFILE ON PROFITABILITY <p>The importance of intellectual capital aspects for companies makes this topic interesting to be researched today, especially related to the contribution of IC in encouraging company performance. Profitability is an appropriate benchmark in measuring the performance of a bank. One measure of profitability used is Return on Equity (ROE). ROE is used to measure the effectiveness of a company in generating profits by utilizing the equity it has. This study aims to determine the Impression of Intellectual Capital and Risk Profile on Profitability of BPR Syariah in East Java Province. This type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period of 2015-2018 with a total population of 26 banks. The sample in this study was selected by purposive sampling. This study concludes that the NPF ratio has no effect on ROE. Except for Intellectual Capital and FDR it has a significant influence on ROE.</p> Neny Tri Indrianasari, Khoirul Ifa, Muhamad Ali Copyright (c) 2020 Neny Tri Indrianasari, Khoirul Ifa, Muhamad Ali Fri, 31 Jul 2020 00:00:00 +0000 DETERMINANTS OF INTEREST IN SAVING FOR STUDENTS IN ISLAMIC BANKING <p style="text-align: justify;">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</p> wahyuning murniati, Deni Juliasari, Nani Hanifah Copyright (c) 2020 Wahyuning Murniati, Deni Juliasari, Nani Hanifah Fri, 04 Sep 2020 00:00:00 +0000