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, 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> Institut Teknologi dan Bisnis Widya Gama Lumajang en-US Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 2598-2885 Management of Financial Performance Based on Capital Structure, Liquidity Ratio, Coverage and Activity <p>All of Automotive companies, were quite badly affected during the Covid-19 pandemic. The automotive industry players do not simply surrender to this situation. As Idul Fitri 2020 approaches, the Association of Indonesian Automotive Industries (Gaikindo) synergizes with the Government to maintain the performance of the automotive industry. The situation improved as the Covid-19 cases in the country slumped. In 2020, wholesale sales for the automotive industry in Indonesia will only reach 530 thousand units. This figure is down by 50% from usual due to very limited mobility of people and goods. The automotive sector is gradually improving, car sales are picking up again in August 2021. In the first half of 2022, a number of automotive companies managed to score encouraging performances. This encouraging performance cannot be separated from funding decisions, availability of assets, ability to meet short and long term debts. Research objective to examine and analyze effect of capital structure, liquidity ratios, coverage and activity on financial performance. A total of 13 companies out of 16 automotive companies are listed Indonesia Stock Exchange for the period 2018 – 2021. Using hypothesis testing with multiple linear regression. The results showed only coverage ratio had an effect on financial performance. Novelty in this study uses two state conditions, namely before and during the Covid-19 pandemic.</p> Ainun Jariah Ninik Lukiana Copyright (c) 2023 Ainun Jariah, Ninik Lukiana 2023-07-31 2023-07-31 7 2 1 7 10.30741/assets.v7i2.1030 Determination of Audit Opinion Going Concern Moderating Role by Shares Return <p>Study This aims to know the influencing factors _ going concern audit opinion with the moderating variable stock returns that are influenced by the independent variable consisting of price book value (PBV), debt equity ratio (DER), and earnings per share (EPS). Sample study as many as 14 companies of agriculture listed on the ASEAN Stock Exchange during the period 2019-2021 with method taking sample use of purposive sampling. Data analysis using multiple linear regression and hypotheses tested by T-test with level significance 0.05. From the results analysis regression obtained, by simultaneous test show results price book value (PBV), debt equity ratio (DER), and earnings per share (EPS) have an effect positive to going concern audit opinion with moderation returns stock. The results study in a manner partial, only variable influential price book value (PBV) significant positive to going concern audit opinion with moderation returns stock. Where the variable debt-equity ratio (DER) and earnings per share (EPS) show that in a manner partial no influence to going concern audit opinion with moderation returns stock.</p> Ajeng Farida Putri Fariska Copyright (c) 2023 Ajeng Farida, Putri Fariska 2023-07-31 2023-07-31 7 2 8 16 10.30741/assets.v7i2.1022 IT Capability, Audit Risk and the Role of Internal Control <p>Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.</p> Feni Wilamsari Umi Rahmadhany Titik Musriati Copyright (c) 2023 Feni Wilamsari, Umi Rahmadhany, Titik Musriati 2023-07-31 2023-07-31 7 2 17 21 10.30741/assets.v7i2.1072 Research Trend of Moral Hazard in Banking Industry <p>Academic journals provide an important forum for the global academic community to interact and develop knowledge on the topic of moral hazard in the banking industry. Reviewing papers published between 2012 and 2023 can help academics acquire full knowledge of how this important topic has evolved over time and indicate new topics for additional discovery and investigation. The previous publications were assessed based on the annual number of articles published, author contributions, and research focus in their studies using a systematic analysis of a two-stage literature review. According to the review on moral hazard in the banking industry from 2012 to 2023, this research highlights the importance of conducting a comprehensive literature review due to the decline in published papers. It also examines the distribution of publications across various journals and explores a diverse range of topics within the field. The results highlight the significance of efficient risk management, regulatory supervision, and proper allocation of financial resources for maintaining a secure and sustainable financial system. Additional studies in these areas can enhance our knowledge and provide valuable insights to policymakers and professionals aiming to foster financial stability and promote responsible business practices.</p> Firdaus Al Maidah Kartika Ayu Kinanti Yulian Ade Chandra Copyright (c) 2023 firdaus Al Maidah, Kartika Ayu Kinanti, Yulian Ade Chandra 2023-07-31 2023-07-31 7 2 22 37 10.30741/assets.v7i2.1029 Extended Value Added Intellectual Coefficient Plus (E-Vaic Plus) for the Development of Shari'a Banking Intellectual Capital <p>This study examines and analyzes the Intellectual Capital Development of Islamic Banking withE-VAIC Plus. The various and different findings and results from research on the measurement of Intellectual Capital provide an opportunity to test and analyze various factors that influence the measurement of Islamic banking Intellectual Capital. The variables used to test the model in this study are using VAICE-VAIC Plus uses four components, namely HCE, SCE, RCE, and CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province. The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2022.Research results found<em>human capital</em>does not affect the profitability of increasing human capital will not necessarily provide good profitability because in managing human capital must be adjusted to the competence of human resources owned, and the factor of competition from similar companies. Structural capital has no effect on profitability. This shows that to create Value Added (VA), a combination of Human Capital (HC) and Structural Capital (SC) is not needed. So that the higher the value of Structural Capital Efficiency has no effect on Return On assets. Capital Employed Efficiency affects profitability, this is because banking companies tend to use physical capital, so that the capital used can affect profitability</p> Neny Tri Indrianasari Sochib Sochib Riza Ramadhan Copyright (c) 2023 Neny Tri Indrianasari, Sochib, Riza Ramadhan 2023-07-31 2023-07-31 7 2 38 46 10.30741/assets.v7i2.1066 Rescheduling and Reconditioning Policy in the Settlement of Bad Credit <p>Analysiss of Recsheduling And Reconditioning Policy in Settlement of Bad Credit at the Baskara Jaya Yosowilangun Lumajang Savings and Loans Cooperative (KSP). This research is one of the field research where in this research the researcher digs information directly to the Baskara Jaya Yosowilangun Lumajang Savings and Loans Cooperative (KSP). This study used a qualitative approach with the object of research at the Baskara Jaya Yosowilangun Lumajang Savings and Loans Cooperative (KSP). Then supported by a number of literature and some previous research as secondary data. For data collection techniques based on documentation, observation and interviews. Based on the results of observations it was found that the Baskara Jaya Savings and Loans Cooperative (KSP) could run and develop well, although it was not devoid of problems and problems, one of which was the bad credit problem, which was caused by several factors, both internal and external. The management of the Baskara Jaya Savings and Loans Cooperative (KSP) is of course obliged to take policy steps to resolve the problem. Policies undertaken to resolve the problem of bad credit loans, especially with rescheduling and reconditioning policies.</p> Yusuf Wibisono Muhamad Mudhofar Agus Salim Copyright (c) 2023 Yusuf Wibisono, Muhamad Mudhofar, Agus Salim 2023-07-31 2023-07-31 7 2 47 55 10.30741/assets.v7i2.1064 Analysis of Business Sustainability Influence in the Kediri Regency <p>MSMEs, or Micro, Small, and Medium Enterprises, are businesses that operate on a micro to medium scale. The presence of MSMEs plays a significant role in improving the welfare of communities in their immediate environment. Additionally, MSMEs also contribute to the economic growth of Indonesia as a nation. Considering the importance of their role, it is hoped that every MSME maintains consistent business sustainability. However, in reality, many MSMEs only survive for a short period due to various issues that are not promptly addressed, leading to eventual closure. Moreover, not all MSMEs possess the necessary capabilities to overcome these challenges. Based on these issues, a study was conducted to examine variables that can impact business continuity. The research aims to determine the influence of Selling Price, Promotion, Financial Literacy, and Accounting Information Systems on Business Sustainability. In processing the data, the researchers employed Multiple Linear Regression analysis, Partial t-test, and Simultaneous F-test. The results of the study indicate that variables such as selling price, promotion, financial literacy, and accounting information systems have an influence on business sustainability, both individually and collectively.</p> Yosua Pamungkas Jaya Sigit Puji Winarko Mar’atus Solikah Copyright (c) 2023 Yosua Pamungkas Jaya Yousa Pamungkas Jaya, Sigit Puji Winarko, Mar’atus Solikah 2023-07-31 2023-07-31 7 2 56 71 10.30741/assets.v7i2.1056 The Effect of Profitability, Leverage, and Liquidity on Company Value <p>The study aims to analyze the effect of profitability, leverage, and liquidity on firm value, a case study of manufacturing companies listed on the Indonesia Stock Exchange. This research method is quantitative. This research approach is quantitative because the data used comes from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 whose data contains a number of numbers or numbers. Purposive sampling was used in the sampling technique. The data analysis used is the classical assumption test, multiple linear regression analysis, determination test, and partial hypothesis testing with the T-test and simultaneously with the test. The results and discussion of the research are profitability ratios, liquidity has a negative and insignificant effect on firm value. The leverage ratio has a positive and significant effect on firm value. Profitability, leverage, and liquidity ratios together have a positive and significant effect on firm value. The conclusion of this study is that there is a significant effect of profitability, leverage, and liquidity ratios on the value of manufacturing companies listed on the IDX.</p> Rafli Irham Al-fafa Suharto Imron Rosyadi Copyright (c) 2023 Rafli Irham Al-fafa Suharto, Imron Rosyadi 2023-07-31 2023-07-31 7 2 72 80 10.30741/assets.v7i2.1071 Application Green Accounting in Islamic Perspective and its Impact on Company's Financial Performance <p>The purpose of this study seeks to describe the applicationgreen accounting. The research method used is a qualitative method with a case study approach. The researchers traced the applicationgreen accounting in companies engaged in animal husbandry in Lamongan Regency. The results of the study show that by disclosing environmental costs, the company will later demonstrate the business ethics it carries out. Not only that, the company will also show how responsible they are in managing existing resources.Green accounting disclosed have a positive impact on the financial performance of a company. The theoretical contribution to this research is to contribute to strengthening the theorycost. The practical contribution of this research can be used as a basis for applying and reporting financial conceptsgreen accounting at the company. This study has described a picture of implementationgreen accounting which is combined with sharia concepts so as to be able to assist company leaders in assessing the company's financial performance.</p> <p>&nbsp;</p> Sukma Uli Nuha Retno Cahyaningati Ria Meilan Copyright (c) 2023 Retno Cahyaningati, Sukma Uli Nuha, Ria Meilan 2023-07-31 2023-07-31 7 2 81 88 10.30741/assets.v7i2.1070