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All Journal Riset Akuntansi dan Keuangan Indonesia Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Jurnal Manajemen Bisnis JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Transekonomika : Akuntansi, Bisnis dan Keuangan Indonesia Auditing Research Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Land Journal IIJSE Majapahit Journal of Islamic Finance and Management
Nursiam, Nursiam
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam, Nursiam; Yanissa, Anastasia Auti Merry; Ariani, Kurnia Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.
THE EFFECT OF COMPANY SIZE, SALES GROWTH, CURRENT RATIO (CR), NET PROFIT MARGIN (NPM) AND RETURN ON EQUITY (ROE) ON STOCK PRICES Nursiam, Nursiam; Rahayu, Vicky Sari
Manajemen Bisnis Vol 9, No 1 (2019): April
Publisher : Department of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.061 KB) | DOI: 10.22219/jmb.v9i1.9433

Abstract

This research focuses on how several internal factors influence the company?s stock prices through the company analysis and based on previous studies that have often been done with no consistent results. The purpose of this research is to analyze the size of the company, sales growth, CR, NPM and ROE as a review of the company's share prices on the Indonesia Stock Exchange's LQ45 Index. This research used a purposive sampling technique. Before employing the data analysis, a classic assumption test was performed. The hypothesis testing was carried out using multiple regression analysis. The results showed that the size of the company, sales growth, the NPM, and the ROE affect the stock prices, whereas the CR does not affect stock prices.
Pengaruh Likuiditas, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tingkat Financial Distress Margareta, Dea; Nursiam, Nursiam
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.20135

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh variabel likuiditas, profitabilitas, leverage, dan ukuran perusahaan terhadap tingkat financial distress.Metode Penelitian: Jenis penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor property dan real estate di Bursa Efek Indonesia (BEI) periode 2019-2022. Populasi pada penelitian ini yaitu 85 perusahaan, setelah dilakukan pengambilan sampel dengan purposive sampling di Bursa Efek Indonesia (BEI) periode 2019-2022 diperoleh sampel akhir sebanyak 71 perusahaan. Pengambilan sampel dengan teknik purposive sampling dengan metode pengumpulan data sekunder melalui laporan keuangan dari www.idx.co.id. Teknik analisis data dalam penelitian ini menggunakan analisis regresi dengan bantuan SPSS 25.Originalitas: Dari beberapa penelitian sebelumnya terdapat pembaharuan seperti penambahan variabel likuiditas dan leverage.Hasil Penelitian: Dari hasil uji hipotesis bukti empiris bahwa variabel likuiditas, profitabilitas, leverage, ukuran perusahaan berpengaruh signifikan terhadap financial distress.Implikasi: Hasil penelitian ini bisa meningkatkan dan memperdalam ilmu pengetahuan akuntansi khususnya dalam manajemen keuangan tentang likuiditas, profitabilitas, leverage, dan ukuran perusahaan dalam prediksi Financial Distress. Research Objectives: This study aims to determine the effectvariable are liquidity, profitability, leverage, and company size on the level of financial difficulty.Research Method: This type of research uses a quantitative approach. The population in this study is the manufacturing companies of the property and real estate subsector on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population in this study is 85 companies, after sampling with purposive sampling at the Indonesia Stock Exchange (IDX) for the period 2019-2022, a final sample of 71 companies was obtained. Sampling with purposive sampling technique with secondary data collection method through the financial statements of www.idx.co.id. Data analysis techniques in this study using regression analysis with the help of SPSS 25.Originality/Novelty: From several previous studies there have been updates such as the addition of liquidity and leverage variables.Research Results: From the results of hypothesis testing empirical evidence that variabels are liquidity, profitability, leverage, and company size significant effect on financial distressImplications: The results of this study can improve and deepen accounting knowledge, especially in financial management about liquidity, profitability, leverage, and company size in predicting Financial Distress
Analisis Pengaruh Profitabilitas, Sales Growth, Likuiditas dan Penerapan Mekanisme Corporate Governance Terhadap Financial Distress Arifin, Mohkamat Fajar; Nursiam, Nursiam
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.20386

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, sales growth, likuiditas dan penerapan mekanisme corporate governance terhadap financial distress.Metode Penelitian: Pendekatan penelitian ini menggunakan pendekatan asosiatif. Data yang digunakan adalah data kuantitatif. Populasi yang digunakan dalam penelitian ini adalah Perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Metode yang digunakan untuk menentukan sampel dalam penelitian ini adalah metode purposive sampling, sampel awal perusahaan sebanyak 86 perusahaan, dengan hasil akhir 64 perusahaan yang memenuhi kriteria yang telah ditentukan. Penelitian ini menggunakan metode analisis data regresi linear berganda dengan bantuan software SPSS versi 21.Originalitas: Pada penelitian ini menggunakan Perusahaan Manufaktur Sektor Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022, serta penambahan variabel penerapan mekanisme coorporate governance yang mempengaruhu financial distress. Hasil Penelitian: Dari hasil uji hipotesis bukti empiris bahwa variabel profitabilitas, likuiditas, komisaris independen, dan kepemilikan institusional berpengaruh terhadap financial distress, sedangkan sales growth, dan kepemilikan manajerial tidak berpengaruh terhadap financial distress.Implikasi: Hasil penelitian ini dapat berguna untuk untuk menambah ilmu akuntansi serta dapat digunakan sebagai referensi memberikan informasi kepada pihak yang ingin melakukan pengembangan penelitian tentang faktor-faktor yang dapat mempengaruhi Financial Distress suatu perusahaan.Research Objectives: This study aims to analyze the effect of profitability, sales growth, liquidity and the application of corporate governance mechanisms against financial distress.Research Method: This research approach uses an associative approach. The Data used is quantitative data. The population used in this study is the food and beverage industry sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The method used to determine the sample in this study is purposive sampling method, the initial sample of 86 companies, with the end result of 64 companies that meet the criteria that have been determined. This study uses multiple linear regression data analysis method with the help of SPSS software version 21.Originality/Novelty: In this study using manufacturing companies in the Food and beverage industry sector listed on the Indonesia Stock Exchange in 2020-2022, as well as the addition of variables for the implementation of corporate governance mechanisms that affect financial distress. .Research Results: From the results of the hypothesis test empirical evidence that the variable profitability, liquidity, independent commissioners, and institutional ownership affect the financial distress, while sales growth, and managerial ownership does not affect the financial distress.Implications: The results of this study can be useful to add to the science of accounting and can be used as a reference to provide information to parties who want to conduct research on the development of factors that can affect the Financial Distress of a company.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVENESS Mustika, Evitha Puspa; Nursiam, Nursiam
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.736

Abstract

This study is a quantitative research aimed at analyzing the effects of profitability, liquidity, and leverage on tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2022. Using purposive sampling, the study involved 18 companies as samples. Using multiple linear regression with the help of SPSS 24 software, the data have been analyzed. These findings uncover that the profitability has significant impact on tax aggressiveness with t-value of 2.150 which goes beyond the critical value of 1.98827 and a significant value of 0.034 (<5%) thus confirming H1. Additionally, liquidity substantially impacts tax aggressiveness where t-value is -2.450 which exceeded the critical value by -1.98827 and its significance was 0.016 (<5%) this confirm H2. On the contrary, Leverage had an adverse significant effect to Tax Aggressiveness as indicated by t-value of -4.136 being less than the critical value equal to -1.98827 and also had significance equal to 0.000 which is less than 5%, thus verifying the H3.
PENGUJIAN TEORI FRAUD TRIANGLE DALAM KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI PADA TAHUN 2019-2022 Dewangga, Bagas Mahardhika Isna; Nursiam, Nursiam
Widya Balina Vol 9 No 1 (2024): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.571

Abstract

Penelitian ini bertujuan untuk menguji teori fraud triangle (pressure, opportunity, dan rationalization) yang diproksikan dengan ACHANGE, LEV, OSHIP, ROA, RECEIVABLE, BDOUT, dan AUDCHANGE dalam Kecurangan Laporan Keuangan perusahaan manufaktur sektor aneka industri di Indonesia yang terdaftar pada Bursa Efek Infonesia (BEI) tahun 2019-2022. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh 17 perusahaan dengan jumlah sampel 68. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 21. Hasil dari penelitian ini menunjukkan bahwa variabel ROA, dan RECEIVABLE berpengaruh terhadap Kecurangan Laporan Keuangan, sedangkan ACHANGE, LEV, OSHIP, BDOUT, dan AUDCHANGE tidak berpengaruh terhadap Kecurangan Laporan Keuangan.
PENINGKATAN HASIL BELAJAR MATEMATIKA SISWA SD MENGGUNAKAN PENDEKATAN KONTEKSTUAL Lestari, Widya; Nursiam, Nursiam; Chandra, Chandra
Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Vol. 9 No. 2 (2023): Vol. 9 No. 2 Mei 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jrpd.v9n2.p147-152

Abstract

Tujuan dari penelitian ini yaitu untuk meningkatkan hasil belajar matematika siswa kelas VI menggunakan pendekatan pembelajaran kontekstual. Hal yang melatarbelakangi penelitian ini adalah rendahnya motivasi dan hasil belajar siswa. Penelitian ini menggunakan desain Penelitian Tindakan Kelas dengan melakukan dua siklus dan terbagi dalam empat tahap kegiatan di setiap siklus, yaitu meliputi perencanaan, pelaksanaan, pengamatan, dan refleksi. Penelitian memperoleh hasil bahwa penggunaan pendekatan kontekstual pada pembelajaran matematika memberikan dampak sangat besar terhadap hasil belajar siswa. Hal ini nampak pada peningkatan aktivitas siswa selama pembelajaran yang dapat dikategorikan aktif atau sangat baik. Hasil belajar klasikal mengalami peningkatan signifikan sehingga dapat menjadi salah satu alternatif pilihan untuk meningkatkan hasil belajar siswa jika didapatkan kesulitan belajar pada materi matematika. Keywords: Hasil Belajar, Pendekatan Kontekstual.
PERANAN PROFITABILITAS DAN LIKUIDITAS DALAM MEMPENGARUHI RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI Arsalan, Falih; Nursiam, Nursiam
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3638

Abstract

This study aims to explore how Profitability (ROA) and Liquidity (CR) affect Stock Returns, considering Dividend Policy as a moderating variable. The focus on the consumer sector was chosen due to its stable and defensive characteristics, even in uncertain economic conditions. The research sample includes companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022, totaling 56 companies after handling outliers. Data analysis employs Multiple Linear Regression and Moderation Regression Analysis using SPSS version 25. The results indicate that Liquidity significantly influences Stock Returns, while Profitability does not show a significant impact. DPR, while not moderating the effect of Profitability on Stock Returns, can strengthen the relationship between Liquidity and Stock Returns in the context of consumer sector companies.
The influence of dividend policy, profitability, and capital structure on firm value Syahara, Carissa Citra Aulia; Nursiam, Nursiam
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research seeks to determine and analyze the impact of dividend policy, profitability, and capital structure on company value, focusing on LO45 companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using a purposive sampling method, 27 companies met the predetermined criteria, resulting in a sample size of 81. The secondary data for this research was obtained from annual and sustainability reports published by the companies on the website www.ids.co.id. The results indicate that dividend policy and profitability significantly influence company value, while capital structure does not.
Pengaruh Environment Cost, Green Accounting, dan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Widjaya, Wisnu; Nursiam, Nursiam
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5328

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh environment cost, green accounting, corporate social responsibility terhadap profitabilitas perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, dengan hasil 19 perusahaan yang memenuhi kriteria yang telah ditentukan dengan jumlah sampel sebanyak 53 sampel. Penelitian ini menggunakan metode analisis data regresi berganda dengan bantuan program SPSS versi 25. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari annual report dan sustainability report yang diterbitkan perusahaan dari website www.idx.co.id. Hasil penelitian ini menunjukkan bahwa variabel environment cost berpengaruh terhadap profitabilitas perusahaan. Sedangkan green accounting dan corporate social responsibility tidak berpengaruh terhadap profitabilitas perusahaan.
Co-Authors Aisy, Asri Rohadatul Angraeni, Putri Yufi Arifin, Mohkamat Fajar Arsalan, Falih Chandra Chandra Dewangga, Bagas Mahardhika Isna Ferdyamin, Pinnacle Haninda Condrowati Hery Widijanto Kurnia Rina Ariani Kusumawati, Annisa Fitriana Margareta, Dea Mustika, Evitha Puspa Rachmalia, Athira Mitha Rafi Amani Muflih Rahardi Rahayu, Vicky Sari Ramdhani, Gabrilia Divka Kresna Rizky Kurniawan Salsani, Iyaz Rahma Sasikirana, Satria Budi Satriatama, Kenji Setiawan, Ahmad Syihan Sofi, Putri Linggasari Syahara, Carissa Citra Aulia Wahyuni, Putu Eka Sri Widjaya, Wisnu Wulan Sulistyowati Yanissa, Anastasia Auti Merry