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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Indonesian Journal of Law and Economics Review Indonesian Journal of Education Methods Development Indonesian Journal of Public Policy Review Indonesian Journal of Islamic Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Multiperspectives on Accounting Literature Journal of Economics and Economic Policy IJHCS Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Nurasik
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Other

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Analisis Reaksi Pasar Modal Sebelum Dan Sesudahkeputusan Bank Indonesia Mengenai Suku Bunga (Studi Pada Perusahaan Lq-45 Yang Terdaftar Pada Bei Periode Agustus 2019 – Januari 2020) PutriYulieanFajarwati; Nurasik
International Journal on Human-Computing Studies Vol. 3 No. 2 (2021): IJHCS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijhcs.v3i2.1745

Abstract

The development of capital market activities can not be separated from the role of investors as investors and disclosure of information as consideration of investor decision making.This research aims to find out how the capital market reacts before Bank Indonesia's decision on interest rates.And to find out how the capital market reacted after Bank Indonesia's decision on interest rates.This research uses quantitative research that is event study. Data collection of financial statements at the Investment Gallery of the Indonesia Stock Exchange, University of Muhammadiyah Sidoarjo.The population in this study includes LQ45 companies that have been listed on the Indonesia Stock Exchange, with sampling techniques namely total sampling.Data analysis using T-test. The results of this study prove that there is a difference in the average abnormal return before and after Bank Indonesia's decision on interest rates as evidenced by the value of Sig.(2-tailed) is 0.000 less than 0.005 and there is a difference in average trading volume activity before and after Bank Indonesia's decision on interest rates as evidenced by the value of Sig.(2- tailed) 0.000 less than 0.005.
CAPITAL STRUCTURE, FIRM SIZE, AND EFFECTIVE TAX RATE ON THE FINANCIAL PERFORMANCE OF AUTOMOTIVE SUBSECTOR COMPANIES Nurasik; Ningdiyah, Endra Wahyu; Abidin, Fitiyan Izzah Noor
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.50

Abstract

General Background: Financial performance is a crucial indicator of a company's success and sustainability, particularly in competitive industries such as the automotive subsector. Various factors, including capital structure, firm size, and effective tax rate, are considered significant determinants of financial performance. Specific Background: In the context of the automotive subsector, these factors have garnered considerable attention due to the industry's capital-intensive nature and its exposure to dynamic market conditions. However, existing research often overlooks the combined impact of these variables within this specific sector. Knowledge Gap: Limited studies have comprehensively examined the influence of capital structure, firm size, and effective tax rate on the financial performance of automotive subsector companies, particularly during the period 2020-2023, characterized by global economic uncertainty. Aims: This study aims to analyze the effects of capital structure, firm size, and effective tax rate on the financial performance of automotive subsector companies in Indonesia. Results: Using a quantitative approach and multiple linear regression analysis on data from 12 purposively sampled companies during the 2020-2023 period, the findings reveal that all three variables—capital structure, firm size, and effective tax rate—significantly influence financial performance. Novelty: The study provides fresh insights into the interrelation of these financial determinants within the automotive subsector, highlighting their unique impact during a period of global economic flux. Implications: These findings offer valuable implications for corporate management and policymakers in designing strategies to enhance financial performance, emphasizing the need for optimal capital structuring, scaling strategies, and effective tax planning. Further research could explore longitudinal impacts and sectoral comparisons to deepen understanding of these dynamics.
Bank Syariah Indonesia Health Status During Cyber Attack Using CAMEL: Kondisi Kesehatan Bank Syariah Indonesia Selama Serangan Siber Menggunakan CAMEL Juliana, Rizki Intan; Nurasik
Indonesian Journal of Islamic Studies Vol. 13 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i4.1786

Abstract

General Background: Bank Syariah Indonesia (BSI), formed from the merger of Bank BRI Syariah, Bank Syariah Mandiri, and Bank BNI Syariah, plays a strategic role in the Indonesian sharia banking sector. Specific Background: Recently, BSI experienced a cyber attack causing financial losses and reputational challenges over an unpredictable period. Knowledge Gap: Limited research exists examining the resilience and health level of sharia banks during cyber disruptions using structured financial assessment methods. Aim: This study analyzes BSI’s health level before and during a cyber attack using the CAMEL method. Methods: A comparative descriptive approach with quantitative analysis was employed, using secondary monthly financial reports from April and May 2023, followed by descriptive statistics, normality tests, and paired sample t-tests. Results: The findings indicate no significant difference in BSI’s health level before and during the cyber attack. Novelty: This study provides empirical evidence on the stability of sharia bank health metrics during cyber threats. Implications: The results inform bank management and regulators about the resilience of financial and operational health indicators under cyber risk conditions. Highlights: Comparative analysis of BSI health before and during a cyber attack. No significant change detected using CAMEL metrics. Provides evidence on sharia bank resilience during cyber disruptions. Keywords: BSI, CAMEL, Sharia Bank Health, Cyber Attack, Financial Resilience
THE EFFECT OF PAYMENT GATEWAYS, DIGITALIZATION OF MSMEs, FINANCIAL LITERACY, AND VENTURE CAPITAL ON MSME PERFORMANCE. Ananda, Diva Firma; Biduri, Sarwenda; Nurasik; Harianto, Wiwit
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.62803

Abstract

MSMEs play an important role in economic development, overcoming the problem of poverty, and are able to provide employment opportunities. This research aims to determine the influence of payment gateways, digitalization of MSMEs, financial literacy, and business capital on the performance of MSMEs. This research uses a quantitative type of research using primary data. The population of this research is 14,410 MSME food and beverage actors in Sidoarjo Regency. Samples were taken using nonprobability sampling with a purposive sampling method and distributing questionnaires to a total of 99 respondents. The data analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 23 test tool. The results of this research show that payment gateways, digitalization of MSMEs, financial literacy and venture capital have an influence on MSME performance
THE EFFECT OF PROFITABILITY, LIQUIDITY AND CAPITAL STRUCTURE ON COMPANY VALUE WITH COMPANY SIZE AS MODERATION Pangestuti, Tania Ayu Dwi; Widiarsono, Salsa Billa Adi; Fitriyah, Putri Lailatul; Nurasik
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.396

Abstract

Objective: The purpose of this research is to examine the influence of profitability, liquidity, and capital structure on company value with moderation of company size. Method: The data used is secondary data from the IDX on garment and textile companies for 2018-2022. The population in the study was 22 companies, and 11 samples were obtained using purposive sampling techniques. Hypothesis testing uses SmartPLS 3. Results: The results of this research state that profitability and capital structure have no effect on company value, while liquidity has an effect on company value. Company size is able to moderate profitability but cannot moderate liquidity and capital structure. Novelty: This study highlights the moderating role of company size in the relationship between financial indicators and company value, specifically its ability to moderate profitability while having no moderating effect on liquidity and capital structure.
CAPITAL STRUCTURE, FIRM SIZE, AND EFFECTIVE TAX RATE ON THE FINANCIAL PERFORMANCE OF AUTOMOTIVE SUBSECTOR COMPANIES Nurasik; Ningdiyah, Endra Wahyu; Abidin, Fitiyan Izzah Noor
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.50

Abstract

General Background: Financial performance is a crucial indicator of a company's success and sustainability, particularly in competitive industries such as the automotive subsector. Various factors, including capital structure, firm size, and effective tax rate, are considered significant determinants of financial performance. Specific Background: In the context of the automotive subsector, these factors have garnered considerable attention due to the industry's capital-intensive nature and its exposure to dynamic market conditions. However, existing research often overlooks the combined impact of these variables within this specific sector. Knowledge Gap: Limited studies have comprehensively examined the influence of capital structure, firm size, and effective tax rate on the financial performance of automotive subsector companies, particularly during the period 2020-2023, characterized by global economic uncertainty. Aims: This study aims to analyze the effects of capital structure, firm size, and effective tax rate on the financial performance of automotive subsector companies in Indonesia. Results: Using a quantitative approach and multiple linear regression analysis on data from 12 purposively sampled companies during the 2020-2023 period, the findings reveal that all three variables—capital structure, firm size, and effective tax rate—significantly influence financial performance. Novelty: The study provides fresh insights into the interrelation of these financial determinants within the automotive subsector, highlighting their unique impact during a period of global economic flux. Implications: These findings offer valuable implications for corporate management and policymakers in designing strategies to enhance financial performance, emphasizing the need for optimal capital structuring, scaling strategies, and effective tax planning. Further research could explore longitudinal impacts and sectoral comparisons to deepen understanding of these dynamics.
Simplified Accounting Procedures for Small-Scale Banks: Insights from Bank Sampah Cangkringan Berseri: Prosedur Akuntansi yang Disederhanakan untuk Bank Skala Kecil: Wawasan dari Bank Sampah Cangkringan Berseri Rahmawati, Fauziah; Nurasik
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.907

Abstract

This research aimed to investigate the accounting process used at Bank Sampah Cangkringan Berseri, Kec. Sukodono, Kab. Sidoarjo, Indonesia, from transaction analysis to financial report preparation. The data collection process involved triangulation techniques, including interviews, observation, and documentation. The data were analyzed for validity, reduced, classified, and presented. The findings indicated that Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The accounting records were kept in simple formats to facilitate easy understanding by other administrators. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs. Highlights: Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs.
Leverage and Auditor Quality Impact Financial Reporting Timeliness: Evidence from Property and Real Estate Sector: Leverage dan Kualitas Auditor Memengaruhi Kepunctualan Pelaporan Keuangan: Bukti dari Sektor Properti dan Real Estat Valentino, Fabrisio Handy; Nurasik
Indonesian Journal of Law and Economics Review Vol. 18 No. 4 (2023): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i4.972

Abstract

This research investigates the impact of profitability, leverage, firm size, and auditor quality on the timeliness of financial reporting within the property and real estate sector of the Indonesia Stock Exchange for the years 2018 to 2020. Employing logistic regression analysis, our study reveals that leverage and auditor quality significantly influence financial reporting timeliness, while firm size does not exhibit such an effect. These findings contribute to the literature on financial reporting timeliness, offering valuable insights for decision-makers and adding support to prior research efforts in this field. Highlights: Impact of Leverage: Leverage's significant influence on financial reporting timeliness. Auditor Quality Matters: The role of auditor quality in shaping timely financial reporting. Sector-Specific Insights: Findings specific to the property and real estate sector. Keywords: Financial Reporting, Leverage, Auditor Quality, Timeliness, Property and Real Estate Sector
Impact of Financial Decisions on Corporate Value in Indonesia: Dampak Keputusan Keuangan terhadap Nilai Perusahaan di Indonesia Noviana, Mahmudah Ayu; Nurasik
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1109

Abstract

This study investigates the impact of investment decisions, funding decisions, company size, and financial performance on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Utilizing quantitative methods and secondary data from annual financial reports of 26 companies, the research employs statistical analysis techniques to a purposive sample of 10 firms. Results indicate that while investment and funding decisions did not significantly affect firm value, company size demonstrated a significant influence, whereas financial performance did not exhibit a significant effect. These findings offer valuable insights for managers and investors aiming to enhance company performance and value in the Indonesian market. Highlight: Investment and funding: Crucial for company's financial health and prospects. Company size: Influences firm value, indicating scalability's importance in perception. Implications: Insights for optimizing performance and value in Indonesian market. Keywoard: Investment decisions, Funding decisions, Company size, Financial performance, Firm value
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
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 Noviana, Mahmudah Ayu Olivia, Debby Pangestuti, Tania Ayu Dwi Pratiwi, Ennoe Widyaputri Putri Dwi Rahmawati PutriYulieanFajarwati Rahmawati, Dwi Aprillia Rahmawati, Fauziah Sarwenda Biduri Sasando Mayang Mawari Setiawan , M. Rizal tri wahyuni Valentino, Fabrisio Handy Wardeni, Endah Kusuma Widiarsono, Salsa Billa Adi