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 Dynamics of Tax Compliance of Taxpayers Utilizing Covid-19 Tax Incentives in Bekasi <p>The tax incentives given during the Covid-19 pandemic aim to improve the investment climate and support the business world in the hope that the taxpayers are resilient and can maintain their businesses. However, after two years of utilizing tax incentives, it is hoped that there should be an improvement in the level of tax compliance. This study aims to discover the dynamics of the Tax Compliance of taxpayers before and after two years of the pandemic begins. This study uses a quantitative approach with Correspondence Analysis (CA) which can be used to analyze the multivariate categorical data. This study data uses a population of cross-sectoral medium-sized taxpayers who are utilizing Covid-19 tax incentives from April 2020 to December 2021 in Bekasi. The dimension of tax obligation measures this study's tax compliance level outcome. The results showed that, as a whole, there is a fluctuation in the average level of tax compliance from 2019 to 2021. However, in 2021 there is a tendency for some sectors to experience a decline in compliance, even though the taxpayers are still utilizing tax incentives.</p> Rahadian Lungun Prianto Budi Saptono Copyright (c) 2023 Rahadian Lungun 2023-01-22 2023-01-22 7 1 1 11 10.30741/assets.v7i1.877 The Effect of Mudharabah, Musyarakah, and Murabahah Financing on the Profitability Level of Islamic Commercial Banks in Indonesia <p>This study pursuits to locate the effect of mudharabah, musyarakah, and murabahah financing at the profitability degree of Islamic industrial Banks in Indonesia within the 2015-2018 length. The populace on this have a look at there are 14 groups, and get three samples, particularly PT. bank Muamalat Indonesia, PT. BRI Syariah financial institution, and PT. Mandiri Syariah financial institution. This examine used a purposive sampling method in figuring out the pattern, while the records evaluation approach used more than one linear regression evaluation with the SPSS utility. The results of this observe suggest that the t-check indicates that partly mudharabah has a fine and insignificant effect on the extent of profitability, while musharaka has a poor and large impact on the extent of profitability, even as murabaha has a negative and insignificant impact on the profitability degree of Islamic business Banks in Indonesia. within the F test, the independent variable simultaneously has a enormous impact, but the adjusted R-square cost suggests the impartial variable in explaining the established variable by using 80%.</p> Lia Rachmawati Diana Dwi Astuti Copyright (c) 2023 Lia Rachmawati, Diana Dwi Astuti 2023-01-22 2023-01-22 7 1 12 23 10.30741/assets.v7i1.929 The Effect of Corporate Social Responsibility and Company Size on Company Value <p>Every company will of course continue to develop and implement business benefits built to grow corporate value. Added corporate value can be implemented through CSR along with company size. The purpose of this research is to find out the impact of Corporate Social Responsibility (CSR) and company size on company value. All mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period were included in this research. In this study the sample was determined using a purposive sampling technique so that a sample of 19 companies was found. The data analysis technique applies panel data, while the processing uses Eviews 12.0. This research proves that CSR does not affect company value. Furthermore, the size of the company also does not affect the value of the company.</p> Alya Trinandya Rosha Bun Yani Radhi Abdul Halim Copyright (c) 2023 Alya Trinandya Rosha Bun Yani, Radhi Abdul Halim 2023-01-22 2023-01-22 7 1 35 44 10.30741/assets.v7i1.930 The Indonesia Stock Exchange's Banking Company Share Price Influencing Factors <p>This study aims to determine the effect of interest rates, inflation, profitability and liquidity on stock prices in banking companies on the Indonesia Stock Exchange (IDX) 2017-2021. The type of research used is quantitative research. The data used in this study are secondary data obtained from a collection of literature books, accounting journals and financial data of banking companies listed on the Indonesia Stock Exchange (IDX). The data processing method used multiple linear analysis method with the help of SPSS 22 analysis tool. The results showed that partially the profitability variable had a significant effect on stock prices. Meanwhile, the interest rate, inflation and liquidity variables partially have no effect on stock prices. Simultaneously interest rates, inflation, profitability and liquidity have a significant effect on stock prices.</p> Diana Dwi Astuti Hamzah Fansuri Yusuf Copyright (c) 2023 Diana Dwi Astuti, Hamzah Fansuri 2023-01-22 2023-01-22 7 1 24 34 10.30741/assets.v7i1.931 The Influence Of Loan To Deposit Ratio And Non Performance Loan On The Performance Of Conventional National Private Banks <p>Manajemen bank mempunyai target laba yang harus dicapai pada setiap periodenya untuk meningkatkan kinerja keuangannya. Kinerja keuangan bank dapat dicapai dengan cara meningkatkan pemberian kredit kepada debitur dan mengawasi kolektibilitas debitur agar tidak terjadi kemacetan pembayaran sehingga target laba dapat dicapai. Kedua aktivitas tersebut diharapkan dapat mendorong kinerja keuangan bank meningkat dan memberikan kemakmuran kepada pemegang saham. Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh <em>Loan to Deposit Ratio</em> (LDR)&nbsp; dan <em>Non Performance Loan</em> (NPL) terhadap kinerja keuangan dengan proksi <em>Return on Asset</em> (ROA). Populasi penelitiannya adalah bank umum swasta nasional konvensional yang terdaftar di Bursa Efek Indonesia periode 2018-2021 sebanyak 43 entitas bank umum. Dengan metode <em>purpose sampling</em> diperoleh 16 entitas yang diamati selama empat periode sehingga diperoleh 64 pengamatan. Penelitian ini menggunakan teknik analisis regresi linier dengan variabel independen <em>Loan to Deposit Ratio</em> dan <em>Non Performance Loan</em> sebagai variabel independen dan variabel kinerja keuangan sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa <em>Loan to Deposit Ratio</em> (LDR) berpengaruh signifikan terhadap kinerja keuangan (ROA) sedangkan <em>Non Performance Loan</em> (NPL) tidak berpengaruh terhadap kinerja keuangan.</p> <p><strong>Kata Kunci : LDR, NPL, ROA</strong></p> Sochib Sochib Neny Tri Indrianasari M. Rijalus Sholihin Copyright (c) 2023 Sochib, Neny Tri Indrianasari, M. Rijalus Sholihin 2023-01-23 2023-01-23 7 1 35 44 10.30741/assets.v7i1.917 Analysis of the Health of Sharia Cooperatives as an Effort for Creative Economy Development in Bojonegoro Regency, Indonesia <p>Sharia-based cooperatives are financial institutions that use the principles of an Islamic economic system in running their business. As one of the economic actors, sharia cooperatives take part in the development of the creative economy in Indonesia. Improved management and good service can be done by applying the cooperative health calculation as a form of operational performance evaluation. This is also part of the cooperative development strategy. The purpose of this study was to determine the level of health of AKAS cooperatives. The calculation and analysis method is based on Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07/Per/Dep.6/IV/2016. The results of the study concluded that the health of the AKAS cooperative was in a healthy condition from all aspects except the aspects of independence and growth.</p> Nurul Mazidah Dina Alafi Hidayatin Copyright (c) 2023 Nurul Mazidah, Dina Alafi Hidayatin 2023-01-23 2023-01-23 7 1 45 51 10.30741/assets.v7i1.954