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All Journal Academia Open Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal Journal of Economics, Assets, and Evaluation Journal of Economics and Economic Policy

Nurasik, Nurasik

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Author-ID : 1960530

Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Articles

Title

Analysis of Sales and Cash Receipt Accounting Information Systems To Improve Internal Control Over Revenue At PT. Indomarco Prismatama Sidoarjo Branch Office: Analisa Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Untuk Meningkatkan Pengendalian Internal Atas Pendapatan Pada PT. Indomarco Prismatama Kantor Cabang Sidoarjo Astutik, Yuli; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

The accounting system for sales and cash receipts operated at PT Indomarco Prismatama is used to improve internal control over revenue at PT Indomarco Prismatama in Sidoarjo branch offices. This accounting system is carried out to minimize errors and fraud in the process of selling and receiving cash, because there are executors in the field who deliberately cheat in carrying out their duties, but there are also executors who make mistakes but they do not intentionally or have no intention. The error is due to a procedure that was not executed. Therefore, the existence of an accounting system will be able to support the performance of employees in carrying out their duties properly.

The Effect of Accounting Understanding and Sak Etap Implementation on the Quality of MSME Financial Reports in Sidoarjo Regency: Pengaruh Pemahaman Akuntansi dan Implementasi Sak Etap Terhadap Kualitas Laporan Keuangan Umkm di Kabupaten Sidoarjo Khasanah, Uswatun; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine the effect of accounting understanding on the quality of financial statements and the effect of the implementation of SAK ETAP on the quality of financial statements. The approach used in this research is a quantitative approach. This research was carried out in all MSMEs that were sampled and who had domiciles in the Sidoarjo Regency area. Researchers will directly go to MSMEs that meet the criteria as samples in this study to distribute questionnaires and after a specified period of time, researchers will return and take questionnaires. The analysis technique uses multiple linear regression analysis and hypothesis testing. In collecting data using a questionnaire. Based on the results of the study, it was proven that accounting understanding had a positive effect on the quality of financial statements, tested using the t-test, the results of the tcount value of the accounting understanding variable (X1) were 4.854 with a significance value of 0.000 so (0.000 <0.05). Then the implementation of SAK ETAP has a positive effect on the quality of financial reports, it is known that the t-count value of the SAK ETAP implementation variable (X2) is 15.678 with a significance value of 0.000 so (0.000 <0.05).

The Influence of Good Corporate Governance, Leverage, and Firm Size on the Integrity of Financial Statements: Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Integritas Laporan Keuangan Fadilah, Nur Intan; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The world that is increasingly developing in the current era of globalization makes many new companies appear. This makes the competition tighter which can make the value of the company higher and make the company's performance also have to be further developed so that the integrity of the financial statements is one of the components used to assess the company's performance. In this case, GCG, Leverage, and Firm Size are very important to be implemented in the company in order to provide improvements to the integrity of financial statements and as added value for the company. Thus, the purpose of this study is to determine whether Good Corporate Governance, Leverage, and Firm Size affect the integrity of financial statements in Consumer & Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. In this research, the research used has a quantitative method, in this research the type of data used is secondary data through the technique of data collected by documentation, the sample used in this research is industrial food and consumer companies that are members of the Indonesia Stock Exchange in research conducted from 2017 to 2020. In taking samples using the purposive sampling method. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of this study indicate that: (1) Independent Commissioner has an effect on the Integrity of Financial Statements. (2) The Audit Committee has an effect on the Integrity of Financial Statements. (3) Leverage affects the Integrity of Financial Statements. (4) Firm Size affects the Integrity of Financial Statements.

Fraud Triangle Analysis in Detecting Potential Fraud in Financial Statements: Analisis Fraud Triangle dalam Mendeteksi Potensi Kecurangan Terhadap Laporan Keuangan Jayanti, Anisa; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This studied aims to analyze fraudtriangle to potential fraudulent financial statement. Ffraudtriangle in this studied presure that proxieed by financial tarjet, finanecial need, external pressure, oportunity thats proxied by nature of industrie and inefective monitoring and rationalization thats proxied by auditor chanjes. This studied use F-score to investigation the potencial of fraudulent fiancial statements.The Populations in0this studied PT Garuda Indonesia list on the Indonesian Stock Exchanges 2017-2019. The studied use the multiples regresions for the analyss. The resulsts how thats only oportunity that proxied by inefective monitoring, nature of industrie, financial need and rationalization proved has significanta effects to the potencials of fraudulent financial statements. Meanwhile, financial tarjet and eksternal presure has no significants effects to fraudulent financial statements.

Analysis of Financial Statements Based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM): Analisis Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Shabrina, Adza Razan Nur; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The type of research used is a qualitative research method, is a case study and is aimed at the existing facts. The data collection technique used is by means of observation, interviews and documentation. Data analysis techniques are made with the following stages: 1) Outlining the financial statements of PT. Al-Misfalah in 2020. 2) Review, compare and analyze the financial statements of PT. Al-Misfalah according to SAK EMKM to assess conformity. 3) Drawing conclusions from the results of the study on the implementation of SAK EMKM in the financial statements of PT. Al-Misfalah. The results of research and discussion explain that the financial statements of PT. The majority of Al-Misfalah have complied with SAK EMKM. However, there are things that do not meet the provisions, namely the recording of tax expense in the income statement is not separated from other expenses and the financial statements do not make notes to the financial statements.

Analysis of Effectiveness and Efficiency in Measurement of DKI JAKARTA's Financial Performance in 2019-2020: Analisis Efektivitas dan Efisiensi dalam Pengukuran Kinerja Keuangan DKI JAKARTA Tahun 2019-2020 Febriyanti, Arinda Nur Alifah; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effectiveness and efficiency in measuring DKI Jakarta's financial performance in 2019-2020, whether DKI Jakarta programs in 2019-2020 have been effective and efficient for the community and become an internal evaluation for DKI Jakarta in 2019-2020. This research method uses quantitative descriptive, data collection is carried out with work programs on the 2019-2020 financial performance report of DKI Jakarta. In measuring the effectiveness of the 2019-2020 DKI Jakarta work progra,. The results showed that (1) The research analysis on measuring the effectiveness of the DKI Jakarta government's performance in 2019-2020 was included in the effective category. Of all program realizations, the program plans are categorized as effective on average. This shows that the output programs that have been made by the DKI Jakarta government in 2019-2020 have reached the community according to their potential. (2) Research analysis on measuring the efficiency of the DKI Jakarta government's performance in 2019-2020 is in the efficient category. Of all budget realizations from the budget plan, it is in the average category, although in detail there are several programs that are not available due to the COVID-19 pandemic.

Implementation of Raw Material Inventory Control System to Increase Sales of Hand Batik: Implementasi Sistem Pengendalian Persediaan Bahan Baku Untuk Meningkatkan Penjualan Batik Tulis Fajri, Rihan; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to explain about how to control the supply of raw materials in the Batik Tulis Trading Business "Jetis Sidoarjo". The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach with a descriptive approach. In the object of this research, namely the implementation of a raw material inventory control system to improve the quality of batik production in Kampoeng Batik Tulis Jetis SMEs. The subjects in this research are the UMKM Kampoeng Batik Tulis Jetis, Lemahpuro Village, Sidoarjo District, Sidoarjo Regency, East Java. With descriptive research, the researcher only intends to describe (describe) or explain the symptoms that are currently happening. The results of this study can be concluded that using the calculation of safety stock and reordering is more effectively used in controlling raw material inventory when compared to current company policies. Companies can predict or avoid shortages or excess raw materials that can result in disruption of the production process by setting a safety stock calculation and also setting a re-order point, so the company can know or predict when to reorder and obtained with minimal inventory costs.

Ratio of Liquidity, Profitability and Activity to the Remaining Profit of Cooperatives in Sidoarjo Regency: Rasio Likuiditas, Profitabilitas dan Aktivitas terhadap Besarnya Sisa Hasil Usaha Koperasi di Kabupaten Sidoarjo Fitriyanti, Erika; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims analyze the effect of liquidity ratio, profitability, and activity on the amount of the remaining operating results of cooperatives in Sidoarjo Regency in 2019-2020. This research uses secondary data. This research method uses quantitative, the population in this study is 720 active cooperatives in Sidoarjo Regency and 21 cooperatives during 2019-2020 period which are used as research samples. The sample selection in this research was taken with the type of probability sampling with a simple random sampling method. Data collection techniques using documentation. The data analysis technique used SPSS version 26. The results in this research indicate that the liquidity ratio partially affects the amount of the remaining operating results of cooperatives, the profitability ratio partially has no effect on the amount of the remaining operating results of cooperatives, and the activity ratio partially has no effect on the amount of the remaining results of cooperative operations.

Liquidity, Capital Structure, Investment Decisions and Investment Opportunity Set (IOS) on Company Value: Likuiditas, Struktur Modal, Keputusan Investasi dan Investment Opportunity Set (IOS) Terhadap Nilai Perusahaan Damayanti, Hariani Oktavia; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Many previous sources have described various factors that affect firm value so that there are inconsistencies between one study and another. For this reason, this study aims to determine the effect of liquidity, capital structure, investment decisions and Investment Opportunity Set (IOS) on firm value. The research method used is a qualitative research method. The data used is a type of secondary data. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 60 companies. Samples were taken using purposive sampling technique. Data were analyzed using multiple linear regression analysis technique with the help of SPSS 25 application. The result of this research is that liquidity and capital structure variables have no effect on firm value. On the other hand, the investment decision variables and the Investment Opportunity Set (IOS) are considered to have a partial effect on firm value.

Company Size, Capital Structure and Cash Flow Against Company Value in Construction Companies Listed on the Indonesia Stock Exchange (IDX): Ukuran Perusahaan, Struktur Modal dan Arus Kas Terhadap Nilai Perusahaan Pada Perusahaan Kontruksi Yang Terdaftar di Bursa Efek Indonesia (BEI) Chowiyah, Chowiyah; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine whether company size, capital structure and cash flow have an effect on firm value in construction companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2020 period. The method used is quantitative. In this study, the type of data used was secondary data with data collection techniques using the documentation method, as well as sampling using the purposive sampling method. Population data as many as 16 companies, and obtained a sample of 8 companies. in this study using SPSS. The results of this study are firm size has no significant effect on firm value, capital structure has no significant effect on firm value, cash flow has no significant effect on firm value.

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

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Journal : Indonesian Journal of Innovation Studies