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Nurasik, Nurasik
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Journal : Indonesian Journal of Law and Economics Review

 1 
Determinants of Integrated Reporting Disclosure in Indonesian Companies: Faktor-faktor yang Mempengaruhi Pengungkapan Laporan Terpadu di Perusahaan-Perusahaan Indonesia Mutala’liah, Lili’; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1340

Abstract

Background: Integrated reporting has become an essential element of corporate transparency and accountability in the modern business environment. Specific Background: In Indonesia, the implementation of integrated reporting among non-financial companies remains relatively limited despite growing awareness of sustainability disclosure. Knowledge Gap: Previous studies have not sufficiently explained the influence of institutional ownership, firm size, and profitability on the extent of integrated reporting. Aims: This study aims to examine the determinants of integrated reporting disclosure in companies listed on the Indonesia Stock Exchange. Results: The findings show that firm size and profitability significantly influence integrated reporting disclosure, while other variables such as institutional ownership show no significant impact. Novelty: The study provides empirical evidence on integrated reporting practices within the Indonesian context. Implications: These results can assist regulators and companies in improving transparency and aligning corporate reporting with sustainability principles. Highlights:• Examines the determinants of integrated reporting disclosure in Indonesian companies.• Shows firm size and profitability significantly influence disclosure levels.• Provides empirical evidence for improving transparency and accountability. Keywords: Integrated Reporting, Firm Size, Profitability, Institutional Ownership, Sustainability Disclosure
Accounting Information System Analysis on Sales Transactions: Analisis Sistem Informasi Akuntansi atas Transaksi Penjualan Bardina , Abidah Garizah; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1354

Abstract

Background: Accounting information systems play a crucial role in ensuring the accuracy and efficiency of company sales transactions. Specific Background: In practice, some companies still face challenges in implementing effective accounting information systems that align with internal control principles. Gap: Limited studies analyze the structure and implementation of sales accounting information systems in medium-scale enterprises. Aims: This study aims to analyze the accounting information system and internal control mechanisms of sales transactions at PT. Daya Anugerah Mandiri Manado. Results: The findings reveal that the company’s accounting system has been properly implemented and effectively supports transaction accuracy, although improvements are needed in documentation and data validation. Novelty: The study highlights the practical evaluation of internal control in the context of a regional sales enterprise. Implications: The results contribute to developing more efficient and reliable accounting systems in corporate environments. Highlights:• Evaluation of accounting information systems in a regional company• Internal control supports transaction accuracy and efficiency• Manual processes still dominate and need digital integration Keywords: Accounting Information System, Sales Transaction, Internal Control, System Evaluation, Efficiency
The Effect of Environmental Accounting Disclosures on Financial Performance and Stock Performance: Pengaruh Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan dan Kinerja Saham Mashudi, Afinia Arini; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 1 No. 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.394 KB) | DOI: 10.21070/ijler.v2i1.81

Abstract

The aim of this research is to know and analyze the effect of Enviromental Accounting Disclosures on Financial Performance and Stock Performance. The sample of company in this research is company in the general mining sector and plantation sector which are registered in Bursa Efek Indonesia. Based on the problem on this research, then the type of this research is uses quantitative research. The statistical technique that used to verify hypothesis is simple linear regression. The samples were taken purposively as many as 9 sample companies that consist of 5 companies of general mining sector and 4 companies of plantation sector. The result of this research stated that the disclosure of enviromental accounting has a significant effect on company performance because of the significance value is below 0.05 percents. The disclosure of enviromental accounting has no significant effect on stock performance because of the significance value is above 0.05 percents.
Effect of Managerial Ownership Structure, Leverage, and Firm Size on Accounting Conservatism: Pengaruh Struktur Kepemilikan Manajerial, Leverage, dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Febrianto, Albiansa; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 1 No. 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (24.429 KB) | DOI: 10.21070/ijler.v2i1.83

Abstract

This research was conducted to analyze the effect of Managerial Ownership with Accounting Conservatism at Mining companies listed on BEI period 2014-2016; analyze the effect of Leverage with Accounting Conservatism on Mining companies listed on the IDX for the periode2014-2016; as well as analyzing the effect of Company Size with Accounting Conservatism on Mining companies listed on BEI period 2014-2016; This research is a type of quantitative research, with the overall population of mining companies listed on the Stock Exchange in the 2014-2016 period with a total of 39 companies. Determination of the sample was done by purposive sampling method and obtained sample of 18 companies. The analytical tool used is classical assumption analysis, multiple linear regression coefficient, determination coefficient, t test and F test using SPSS version 20 for windows. The result of the research shows that managerial ownership variables significantly influence accounting conservatism variables in mining companies listed in BEI period 2014-2016; leverage variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016; and firm size variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016.
The Effect of Operating Costs and Tax Expense on Net Profitability with Inventory as a Moderating Variable of Food and Beverage Companies listed on the IDX in 2014-2016: Pengaruh Biaya Operasional dan Beban Pajak terhadap Kemampuan Laba Bersih dengan Persediaan sebagai Variabel Moderasi Perusahaan Makanan dan Minuman yang terdaftar di BEI tahun 2014-2016 Purdiansyah, Andi; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 1 No. 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.918 KB) | DOI: 10.21070/ijler.v2i2.89

Abstract

This study aims to in order to understand the the influence of the operational costs and the a heavy tax load against on wednesday its net profit, as well as the influence the operational costs and the a heavy tax load with supplies as pemoderasi on corporations foods and beverages in bei years 2014-2016. This research including the kind of research quantitative, with a population of the situation in the whole the food companies and strong drink he shall to that it is listed on a stock exchange a period of 2014-2016 with the total number of 16 companies. Sample the determination of the agent have been carried out with a method of purposive the sampling method of and obtained samples from 13 companies. An instrument of analysis that was used are analyzed to classical economic assumptions agreed to at, the regression coefficient of multiple linear, the test and been approved t and test it moderated regression analysis (MRA) by the use of the program spss version 20 for windows. The results of the study suggests that; 1) the cost of operational significant to net profit company, 2) the tax charges significant to net profit company, 3) supplies capable of strengthen the influence of between the cost of operational to net profit company, and 4) supplies strengthen the influence of between the tax charges against net profit company the food companies and strong drink he shall to that it is listed in the indonesia stock exchange years 2014-2016
Enhancing Accounting Use in MSMEs through Experience, Knowledge, and Education: Meningkatkan Penggunaan Akuntansi di UMKM melalui Pengalaman, Pengetahuan, dan Pendidikan Marita, Tya Ayu; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i1.1051

Abstract

This study examines the influence of length of business, accounting knowledge, and level of education on the use of accounting information in micro, small, and medium enterprises (MSMEs) in Ponti Sidoarjo. Using a descriptive quantitative approach and multiple linear regression analysis on data collected from 50 respondents through questionnaires, the research finds that the length of business significantly affects the use of accounting information, indicating longer-established businesses are more likely to utilize it effectively. Additionally, accounting knowledge and level of education positively influence the use of accounting information in these MSMEs. The findings highlight the importance of considering these factors collectively in enhancing accounting practices and decision-making in Ponti Sidoarjo's MSME sector, offering insights for policymakers and stakeholders to develop targeted interventions and educational programs for economic growth and sustainability. Highlight : Length of Business: Experience significantly influences accounting information use in MSMEs. Accounting Knowledge: Expertise enhances effective use of accounting information in MSMEs. Education Level: Higher education positively impacts accounting information utilization in MSMEs. Keyword : Length of Business, Accounting Knowledge, Education Level, Accounting Information, MSMEs
Covid-19 Shockwaves Disrupted the Indonesian Capital Market: Gelombang Kejutan Covid-19 Mengganggu Pasar Modal Indonesia Ardiansyah , Ricco; Nurasik, 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.v19i2.1111

Abstract

This study examines the impact of the Covid-19 pandemic on the Indonesian capital market by analyzing abnormal returns and trading volume activity in the LQ45 index stock group from 2018 to 2020. Using secondary data and a purposive sampling method, the research employs Paired Sample t-Test for hypothesis testing. The results show significant differences in abnormal returns and trading volume activity before and during the pandemic, indicating a strong market reaction to Covid-19. These findings underscore the need for strategies to mitigate the effects of global disruptions on the market. Highlights: 1. Market Reaction: Significant changes in abnormal returns, trading volume during Covid-19.2. Methodology: Uses secondary data, Paired Sample t-Test for analysis.3. Focus: Examines LQ45 index stocks, daily prices, and volumes 2018-2020. Keywords: Event Study, Covid-19 Impact, Indonesian Capital Market, Abnormal Returns, Trading Volume
Return on Assets, Return on Equity, and Net Profit Margin Affect Stock Prices in Indonesia: Return on Assets, Return on Equity, dan Net Profit Margin Berpengaruh Terhadap Harga Saham di Indonesia Pawulandari, Aurelia; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1237

Abstract

Abstract: This study investigates the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock prices within the context of the consumer goods manufacturing sector in Indonesia. The general background emphasizes the significance of financial indicators in shaping investor perceptions and market dynamics. The specific background reveals a gap in existing literature regarding the varying impacts of these financial metrics on stock prices, particularly in emerging markets. The aims this study investigates the correlations between ROA, ROE, NPM, and stock prices in 68 manufacturing companies listed on the IDX from 2019-2022 using a quantitative methodology. The results indicate that both ROA and ROE have a positive and significant impact on stock prices, highlighting the attractiveness of firms with higher asset and equity returns. Conversely, NPM exhibits a negative and significant effect on stock prices, suggesting that it reflects operational inefficiencies across various departments. The novelty of this study lies in its detailed examination of these relationships in an Indonesian context, contributing to a deeper understanding of how financial metrics influence investor behavior. The implications This research underscores the need for investors to exercise caution in their investment strategies, especially in light of potential financial reporting manipulations affecting firm value. Highlights: ROA and ROE positively affect stock prices, attracting investors. NPM negatively impacts stock prices, indicating inefficiencies. Results guide investor strategies and risk management decisions. Keywords: Return on Assets, Return on Equity, Net Profit Margin, Stock Prices, Investment Strategies
Co-Authors Abidin, Fitiyan Izzah Noor Ardiansyah , Ricco Bardina , Abidah Garizah Bayu Hari Prasojo Chowiyah, Chowiyah Damayanti, Hariani Oktavia Dwi Andriyani, Dwi Fadilah, Nur Intan Fajri, Rihan Fauzi, Sintya Andriani Febrianto, Albiansa Febriyanti, Arinda Nur Alifah Fitriyanti, Erika Hasanah, Firda Alfi Heri Widodo Jayanti, Anisa Marita, Tya Ayu Mashudi, Afinia Arini Mekarsari, Dafita Wahyu Mochamad Rizal Yulianto Mutala’liah, Lili’ Natwah, Elly Fazaitun Ningdiyah , Endra Wahyu Pawulandari, Aurelia Purdiansyah, Andi Putri, Khusnul Amalia Rahmawati, Fauziah Rosita, Faradisha Windy Sari, Dwi Tantri Widiya Shabrina, Adza Razan Nur Sugiartha, Wahyudhi USWATUN KHASANAH Yuli Astutik