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Nurasik
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Comparative Analysis of Financial Performance Before The Pandemic and During Pratiwi, Ennoe Widyaputri; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.2043

Abstract

In 2020, the corona virus that hit China has spread throughout the country, causing a worldwide pandemic. Global pandemic conditions will certainly affect financial performance in every industrial sector and an example is the pharmaceutical industry. The pharmaceutical industry has different financial performance conditions in response to the impact of the pandemic, including the pharmaceutical industry in Indonesia. Thus the purpose of this study was to compare the financial performance of the period before the pandemic and during the pandemic used in this study were pharmaceutical companies registered in Indonesia. The research method used is comparative quantitative. This study uses secondary data by utilizing financial reports. The number of samples is 10 go public firms of pharmaceutical companies on the Indonesian Stock Exchange (IDX). The documentation method is used to collect data. The analytical tool used in this study is to use liquidity ratios, solvency ratios, activity ratios and profitability ratios which are tested differently with the pair sample t-test. Based on the results of different tests with the pair sample t-test, it was found that differences in financial performance before and during the pandemic indicated by the ratio of total asset turnover had significant differences in financial performance, while the debt to equity ratio, current ratio, and net profit margin did not show any differences in financial performance significant.
Enhancing Financial Report Quality in Indonesia Through HR, Standards, and Controls Setiawan , M. Rizal; NURASIK
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1394

Abstract

This study investigates the impact of Human Resources (HR) quality, Government Accounting Standards (SAP) implementation, and Internal Control Systems (SPI) on the financial report quality at the Taman District Office in Sidoarjo Regency. Using a sample of 54 employees and a quantitative approach, data were collected via questionnaires and analyzed with multiple linear regression. Findings show that HR quality, SAP implementation, and SPI significantly influence financial report quality both individually and collectively, with a combined impact of 65.5%. Specifically, HR quality contributes 32%, SAP implementation 36.7%, and SPI 37.3%. To enhance financial report quality, improvements in HR, SAP application, and SPI are recommended. Highlight: HR quality, SAP implementation, and SPI significantly influence financial report quality. Combined impact of these factors on report quality is 65.5%. HR quality, SAP, and SPI contribute 32%, 36.7%, and 37.3%, respectively. Keywoard: Financial reports, Human resources, Government Accounting Standards, Internal Control Systems, Taman District Office
Emotional Intelligence and Culture Boost Accounting Understanding in Indonesia: Kecerdasan Emosional dan Budaya Meningkatkan Pemahaman Akuntansi di Indonesia Olivia, Debby; Nurasik
Indonesian Journal of Education Methods Development Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v19i2.830

Abstract

This study investigates the impact of learning behavior, interest in learning, emotional intelligence, and culture on the understanding of financial accounting. Despite extensive research on factors influencing academic performance, there remains a gap in understanding how these specific variables affect accounting students' comprehension. The research employs a quantitative approach, analyzing data from 77 accounting students from the 2018 and 2019 cohorts at Muhammadiyah University of Sidoarjo. Data were collected via questionnaires distributed through Google Forms and analyzed using multiple regression analysis with SPSS. Results indicate that while learning behavior and interest in learning do not significantly influence financial accounting understanding, emotional intelligence and culture do. These findings suggest that emotional intelligence and cultural context play crucial roles in academic performance, highlighting the need for educational strategies that enhance these aspects to improve accounting education. Future research should explore the mechanisms through which emotional intelligence and culture affect learning outcomes in different educational settings. Highlight: Emotional intelligence and culture significantly influence accounting understanding. Learning behavior and interest do not affect financial accounting comprehension. Enhancing emotional intelligence and cultural awareness can improve academic performance. Keywoard: Learning Behavior, Interest in Learning, Emotional Intelligence, Culture, Financial Accounting Understanding
Fraud pentagon in detecting financial statement fraud Arizanda Rahayu, Ruci; Nurasik; Arista Firana, Riza; Biduri, Sarwenda
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 1 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i1.30462

Abstract

Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 period. Purposive sampling as sampling with a total of 12 companies for 5 periods and a total sample of 60. The analysis technique uses multiple linear regression assisted by SPSS 26. Findings: The findings prove that there is an influence of the variables of pressure, opportunity, rationalization, competence, and dualism position on financial statement fraud, while the variable frequent number of CEO's picture does not affect the existence of fraudulent financial statements. Practical implications: The findings of this study have an impact on the company's stakeholders and stake holders to detect fraud in the financial statements. Originality/value: This research has the novelty of adding a dualism position proxy variable to the arrogance element.
Pengaruh Profitabilitas, Petumbuhan Penjualan dan Kebijakan Dividen terhadap Harga Saham pada Perusahaan Sektor Consumer Goods Industry di Bursa Efek Indonesia Periode 2016-2020 Dina Yuniar Alfianti; Nurasik
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p66-76

Abstract

Abstract This study aims to analyze and determine the effect of profitability, sales growth and dividend policy on stock prices. The independent variables in this study are profitability which is proxied by using return on assets, sales growth which is calculated using sales growth, and dividend policy is proxied by using the dividend payout ratio. The dependent variable in this study is the stock price. The sample in this study used the consumer goods industry sector companies listed on the Indonesian stock exchange for the 2016-2020 period. In this study using purposive sampling technique. The population data in this study were 35 companies and a sample of 16 companies was obtained. In this study using multiple linear regression analysis using SPSS version 26 test tool. The results showed that the proxied profitability using return on assets (ROA) had an effect on stock prices. Sales growth has an effect on stock prices. dividend policy proxied by using the dividend payout ratio has no effect on stock prices. Abstrak Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh profitabilitas, pertumbuhan penjualan dan kebijakan dividen terhadap harga saham. Variabel bebas dalam penelitian ini yaitu profitabilitas yang diproksikan dengan menggunakan return on assets, pertumbuhan penjualan yang di hitung menggunakan pertumbuhan penjualan, dan kebijakan dividen di proksikan dengan menggunakan dividend payout ratio. Variabel terikat pada penelitian ini yaitu harga saham. Sampel pada penelitian ini menggunakan perusahaan sektor consumer goods industry yang terdaftar pada bursa efek indonesia periode 2016-2020. Pada penelitian ini menggunakan teknik purposive sampling. Data populasi pada penelitian ini sebanyak 35 perusahaan dan diperoleh sampel sebanyak 16 perusahaan. Pada penelitian ini menggunakan teknik analisis regresi linear berganda dengan menggunakan alat uji SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas yang di proksikan dengan menggunakan return on assets (ROA) berpengaruh terhadap harga saham. Pertumbuhan penjualan berpengaruh terhadap hargs saham. kebijakan dividen di proksikan dengan mnggunakan dividend payout ratio tidak berpengaruh terhadap harga saham.
Analisis Pengaruh Solvabilitas, Profitabilitas, Keputusan Investasi dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2016-2020) Herdiana Vibiola Serlie; Nurasik
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p77-86

Abstract

Abstract This study aims to determine whether solvency, profitability, investment decisions, and firm size affect firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period is 2016-2020. The research population includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2020. The sampling technique used is purposive sampling. The number of companies that were sampled in this study was 15 companies. The analytical technique used is multiple linear regression analysis using the SPSS version 26 test tool. The results of this study indicate that partially solvency variables proxied by Debt to Equity Ratio (DER), profitability proxied by Return on Assets (ROA), and investment decisions proxied by Price Earning Ratio (PER) affect firm value in industrial sector companies. Consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2016-2020. In comparison, the firm size variable calculated by the natural logarithm value of total assets does not affect firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Abstrak Penelitian ini bertujuan untuk mengetahui apakah solvabilitas, profitabilitas, keputusan investasi dan ukuran perusahaan berpengaruh terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian ini adalah tahun 2016-2020. Populasi penelitian meliputi semua perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 15 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan alat uji SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial variabel solvabilitas yang diproksikan dengan Debt to Equity Ratio (DER), profitabilitas yang diproksikan dengan Return on Assets (ROA) dan keputusan investasi yang diproksikan dengan Price Earning Ratio (PER) berpengaruh terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sedangkan variabel ukuran perusahaan yang dihitung dengan nilai logaritma natural dari total aset tidak berpengaruh terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020.
Pengaruh net profit margin, current ratio dan total assets turnover terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi (Studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2020) Putri Dwi Rahmawati; Nurasik
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 8 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i82022p734-742

Abstract

Abstract This study aims to determine whether Net Profit Margin, Current Ratio and Total Assets Turnover have an effect on Profit Growth with Company Size as a Moderating Variable (Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2020 Period). This research method uses quantitative. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period totaling 28 companies. Based on the purposive sampling criteria obtained, 13 companies meet the research criteria. The data collection technique in this study is to take secondary data contained in the Indonesia Stock Exchange. This study uses the SmartPLS 3 (Partial Least Square) data analysis test. The results of this study indicate that (1) Net Profit Margin has an effect on profit growth, (2) Current Ratio has an effect on profit growth, (3) Total Assets Turnover has an effect on profit growth, (4) Company size moderates the relationship between Net Profit Margin and profit growth, (5) Company size moderates the relationship between Current Ratio and profit growth,(6) Company size moderates the relationship between Total Assets Turnover and profit growth. Abstrak Penelitian ini bertujuan untuk mengetahui apakah Net Profit Margin, Current Ratio dan Total Assets Turnover berpengaruh terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2020). Metode penelitian ini menggunakan kuantitatif. Populasi penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2020 berjumlah 28 perusahaan. Berdasarkan kriteria purposive sampling diperoleh 13 perusahaan yang memenuhi kriteria penelitian. Teknik pengumpulan data dalam penelitian ini yaitu mengambil data sekunder yang terdapat di Bursa Efek Indonesia berupa laporan keuangan. Penelitian ini menggunakan pengujian analisis data SmartPLS 3 (Partial Least Square). Hasil penelitian ini menunjukkan bahwa (1) Net Profit Margin berpengaruh terhadap pertumbuhan laba, (2) Current Ratio berpengaruh terhadap pertumbuhan laba, (3) Total Assets Turnover berpengaruh terhadap pertumbuhan laba, (4) Ukuran perusahaan memoderasi hubungan Net Profit Margin terhadap pertumbuhan laba, (5) Ukuran perusahaan memoderasi hubungan Current Ratio terhadap pertumbuhan laba, (6) Ukuran perusahaan memoderasi hubungan Total Assets Turnover terhadap pertumbuhan laba.
Pengaruh pengetahuan, pertimbangan pasar kerja, dan motivasi mahasiswa akuntansi terhadap pilihan berkarir di bidang perpajakan (Studi pada mahasiswa akuntansi Universitas Muhammadiyah Sidoarjo) Hervin Diah Novitasari, Nurasik* Universitas Muhammadiyah Si Hervin Diah Novitasari; Nurasik
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 9 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i92022p793-804

Abstract

Abstract This study aims to determine the effect of knowledge, labor market considerations, and motivation of accounting students on career choices in the field of taxation. This study uses primary quantitative data, namely questionnaires distributed to 83 respondents using purposive sampling as a sampling technique. The population of this study was taken from Accounting Students at Muhammadiyah University of Sidoarjo in the 2018 and 2019 batches. The data analysis techniques used were descriptive statistical analysis, validity test, reliability test, multiple linear regression analysis, coefficient of determination test, and t test using SPSS v.26 in data processing. The results of this study indicate that knowledge has a significant effect on career choices in taxation, labor market considerations have a significant effect in career choices in taxation, and motivation has a significant effect on career choices in taxation. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Pengetahuan, Pertimbangan Pasar Kerja, dan Motivasi Mahasiswa Akuntansi Terhadap Pilihan Berkarir Di Bidang Perpajakan. Penelitian ini menggunakan data kuantitatif primer yaitu kuesioner yang disebarkan kepada 83 responden dengan menggunakan Purposive Sampling sebagai teknik penentuan sampel. Populasi dari penelitian ini diambil dari Mahasiswa/i Akuntansi Universitas Muhammadiyah Sidoarjo tahun angkatan 2018 dan 2019. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji validitas, uji reliabilitas, analisis regresi linier berganda, uji koefisien determinasi, dan uji t dengan menggunakan SPSS v.26 dalam pengolahan data. Hasil penelitian ini menunjukkan bahwa pengetahuan berpengaruh signifikan terhadap pilihan berkarir di bidang perpajakan, pertimbangan pasar kerja berpengaruh signifikan terhadap pilihan berkarir di bidang perpajakan, dan motivasi berpengaruh signifikan terhadap pilihan berkarir di bidang perpajakan.
Analisis sistem akuntansi persediaan bahan baku dalam upaya mendukung pengendalian intern persediaan bahan baku (Studi pada PT fresh on time seafood Martapura) Sasando Mayang Mawari; Nurasik
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 11 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i112022p937-954

Abstract

Abstract This study aims to analyze the accounting information system for raw material inventory to increase the effectiveness of internal control in Limited Liability Companies. This research is located at PT Fresh on Time Seafood Martapura at Martapura, South Kalimantan, Indonesia. The data obtained will be analyzed using qualitative analysis methods, namely descriptive analysis based on descriptions that support the analysis by focusing on an understanding of problems in social life only and in detail which only provides descriptions in the form of sentences. The results of this study indicate that the control over the inventory of raw materials applied has met the company's SOP but still a lack of accuracy in making and recording. We recommend that you immediately recruit new employees so there is no lack of accuracy in making and recording every process of going in and out of inventory in the warehouse for better PT progress. Abstrak Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi persediaan bahan baku untuk meningkatkan efektivitas pengendalian internal pada Perseroan Terbatas. Penelitian ini berada di PT Fresh on Time Seafood Martapura yang beralamat di Martapura, Kalimantan Selatan, Indonesia. Data yang diperoleh akan dianalisis dengan metode analis kualitatif, yaitu analisis deskriPTif yang dilandaskan pada penggambaran yang mendukung analisa tersebut dengan menitik beratkan pada pemahaman mengenai masalah-masalah dalam kehidupan social saja dan terinci yang hanya melakukan penjelasan secara uraian dalam bentuk kalimat. Hasil penelitian ini menunjukkan bahwa pengendalian atas persediaan bahan baku yang diterapkan sudah memenuhi SOP perusahaan tetapi, masih terdapat kurangnya ketelitian dalam membuat dan mencatat. Sebaiknya segera merekrut karyawan baru agar tidak terjadi kurangnya ketelitian dalam membuat dan mencatat setiap proses keluar masuknya persediaan barang yang ada dalam gudang untuk kemajuan PT yang lebih baik.
Financial Ratios and Firm Value: A Reassessment of ROE, CR, and DER Khusniah, Devi Alifatul; Nurasik
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5122

Abstract

This study reevaluates the consistency of financial ratios, specifically profitability, liquidity, and solvency, in influencing firm value, as measured by Price to Book Value (PBV). Employing a quantitative approach, the research utilizes descriptive statistical analysis, R Square determination, multiple linear regression modeling, and partial t-test hypothesis testing, with data analyzed using IBM SPSS Version 26. The population consists of companies listed in the LQ45 index for the years 2019-2020, and purposive sampling criteria are applied. The results demonstrate that three factors, Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER), exert both simultaneous and partial influences on firm value, shedding light on their significance in the evaluation of company performance.Highlights : This study examines the impact of financial ratios (profitability, liquidity, and solvency) on firm value, measured by Price to Book Value (PBV). It employs quantitative methods, including descriptive statistics, regression analysis, and hypothesis testing using IBM SPSS. The research population comprises companies listed in the LQ45 index for 2019-2020, and the results indicate that Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) have both simultaneous and partial effects on firm value, highlighting their importance in assessing company performance. Keywords: Financial Ratios, Firm Value, Profitability, Liquidity, Solvency
Co-Authors Abidin, Fitiyan Izzah Noor Ananda, Diva Firma Arista Firana, Riza Arizanda Rahayu, Ruci Dina Yuniar Alfianti Fitriyah, Putri Lailatul Harianto, Wiwit Herdiana Vibiola Serlie Hervin Diah Novitasari Juliana, Rizki Intan Khusniah, Devi Alifatul Ningdiyah, Endra Wahyu Olivia, Debby Pangestuti, Tania Ayu Dwi Pratiwi, Ennoe Widyaputri Putri Dwi Rahmawati PutriYulieanFajarwati Sarwenda Biduri Sasando Mayang Mawari Setiawan , M. Rizal tri wahyuni Wardeni, Endah Kusuma Widiarsono, Salsa Billa Adi