http://ejournal.itbwigalumajang.ac.id/index.php/asset/issue/feed Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 2022-08-24T08:36:13+07:00 Selvia Roos Ana selviara09@gmail.com Open Journal Systems <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> http://ejournal.itbwigalumajang.ac.id/index.php/asset/article/view/817 Sharia Financial Performance Perspective: Business or Compliance Oriented 2022-07-21T14:48:03+07:00 Neny Tri Indrianasari indriana85@gmail.com Novi Puspitasari indriana85@gmail.com Hari Sukarno indriana85@gmail.com <p>There is a lot of controversy inthe literature on how to measure the performance of an Islamic Bank (IB). In short, the business model of Islamic banks is different from that of traditional banks. Therefore, the effectiveness of Islamic banks should be measured using the Sharia approach. One of the important pillars of the development of Sharia banking is Sharia compliance. Pillar this is the main difference between Islamic banks and traditional banks. A sharia supervisory board, or sharia supervision, is necessary to ensure the implementation of sharia principles in banking institutions. In this article, we consider the zakat (Islamic tax) as an alternative indicator for measuring the effectiveness of Islamic banks. Zakat in business is very important, both from an Islamic point of view and from the point of view of poverty reduction. Zakat spending by banks can enhance the image of Islamic banks that exist as banking companies operating in accordance with Islamic law.</p> 2022-07-31T00:00:00+07:00 Copyright (c) 2022 Neny Tri Indrianasari, Novi Puspitasari, Hari Sukarno http://ejournal.itbwigalumajang.ac.id/index.php/asset/article/view/829 Market Reaction Before and After the Pandemic 2022-08-15T23:25:31+07:00 Deni Juliasari denijuliasari.js@gmail.com Fetri Setyo Liyundira denijuliasari.js@gmail.com Retno Cahayaningati denijuliasari.js@gmail.com <p>Indonesia's economic situation, such as the JCI, Rupiah exchange rate, inflation, and interest rates, will be affected by the pandemic. Therefore, this study aims to understand the impact of JCI, the Rupiah exchange rate, inflation, and interest rates before and after the pandemic. This type of research uses event studies. Analysis used analysis of variance (ANOVA) F-difference test and sampling technique used objective sampling. The company's sampling criteria are as follows: 1. JCI is closed daily for 7 days before the event and 7 days after the event. 2. Rupiah exchange rate for 7 days before the event and 7 days after the event. 3. Seven months before and after the inflation event. 4. 7-month interest rates before and after the event. JCI before and after are the same and the average difference in the JCI descriptively between the JCI is not significantly the same as the rupiah exchange rate, while inflation and average interest rates show differences before and after the announcement of the Covid 19 pandemic.</p> 2022-07-31T00:00:00+07:00 Copyright (c) 2022 Deni Juliasari, Fetri Setyo Liyundira, Retno Cahayaningati http://ejournal.itbwigalumajang.ac.id/index.php/asset/article/view/844 The Effect of Fraud Hexagon Model on Fraud Financial Statements in Companies in the Financial Sector 2022-08-15T22:52:38+07:00 Nuril Janah lia_rachmawati@stie-mandala.ac.id Lia Rachmawati lia_rachmawati@stie-mandala.ac.id Nanda Widaninggar lia_rachmawati@stie-mandala.ac.id <p>This study aims to find the effect of the Fraud Hexagon Model on the Financial Statement Fraud. Fraud Hexagon Model consists of Stimulus which is proxied by Financial Target and External Pressure, Opportunity is proxied by Ineffective Monitoring, Rationalization is proxied by External Quality Auditor, Capability is proxied by Change in Director, Ego is proxied by Frequent Number of CEO's Picture, and Collusion proxied by Political Connection. This study uses purposive sampling method, and the number of companies that are sampled in the study are 42 of 105 companies and analyzed by binary logistic regression analysis. The results of this study found that External Pressure, Auditor External Quality, and Frequent Number of CEO's Picture have an effect on Financial Statement Fraud. Meanwhile, Financial Target, Ineffective Monitoring, Change in Director, and Political Connection have no effect on Financial Statement Fraud on companies in the financial sector listed on the IDX in 2016-2020.</p> 2022-07-31T00:00:00+07:00 Copyright (c) 2022 Nuril Janah, Lia Rachmawati, Nanda Widaninggar http://ejournal.itbwigalumajang.ac.id/index.php/asset/article/view/846 Factors Affecting Company Financial Performance Using Human Resource Accounting as an Intervening Variable Empirical Study on Service Companies Listed on the Stock Exchange of Thailand (SET) 2022-08-21T20:51:13+07:00 Diana Dwi Astuti diana@gmail.com Lia Rachmawati lia@gmail.com <p>This study aims to analyze the factors that affect the company's financial performance with human resource accounting as an intervening variable in service companies listed on the Stock Exchange Of Thailand (SET). The population in this study were all companies listed on the Stock Exchange Of Thailand (SET). This research method uses classical assumption test which includes normality test and multicollinearity test, path analysis and hypothesis testing with partial test (t test). Classical assumption test consisting of normality test and multicollinearity test. The results showed that Human Resource Accounting Disclosures did not have a relationship between the variables of Company Size, Product Diversification, Company Age, Ownership Concentration and Type of Industry on Financial Performance. Disclosure of Human Resources Accounting does not mediate between the variables of Company Size, Product Diversification, Company Age, Ownership Concentration and Type of Industry on Financial Performance.</p> 2022-07-31T00:00:00+07:00 Copyright (c) 2022 Diana Dwi Astuti, Lia Rachmawati http://ejournal.itbwigalumajang.ac.id/index.php/asset/article/view/849 The Effect of Non Perfoming Financing and Financing to Deposit Ratio On Return On Assets 2022-08-24T08:36:13+07:00 Ahmad Iskandar Rahmansyah yekti_rahajeng@upm.ac.id Nasya Salsabila Balqis yekti_rahajeng@upm.ac.id Yekti Rahajeng yekti_rahajeng@upm.ac.id M. Syarif Hidayatullah Elmas yekti_rahajeng@upm.ac.id Siti Masluha yekti_rahajeng@upm.ac.id <p>Credit and liquidity risk analysis is one of the way to view the health of a bank, especially the development of Islamic bank in Indonesia. Some of previous studies examined the effect of credit risk and liquidity on the profitability of Islamic banks, but the results were not consistent. Therefore, this study uses credit risk (Non Performing Financing) and liquidity risk (Financing to Deposit Ratio) as variables that affect the profitability (Return on Assets) of Islamic banks. The sample of this study is 4 Commercial Banks of Islamic Exchange that listed on the Indonesian stock exchange during the 2014-2018 period.&nbsp; The research data is the annual report of bank which is obtained from the Indonesian Stock Exchange website and the data is processed by using multiple regression models. The result of this study indicates that Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have a negative effect on Return on Assets (ROA).</p> 2022-07-31T00:00:00+07:00 Copyright (c) 2022 Ahmad Iskandar Rahmansyah, Nasya Salsabila Balqis, Yekti Rahajeng, M. Syarif Hidayatullah Elmas, Siti Masluha