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All Journal Jurnal EMT KITA Abdi Psikonomi Paradoks : Jurnal Ilmu Ekonomi Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia CARONG: Jurnal Pendidikan, Sosial dan Humaniora Ekopedia: Jurnal Ilmiah Ekonomi
Nursiam
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Debt to Equity Ratio, Total Assets Turnover, Net Profit Margin, dan Firm Size Terhadap Kinerja Keuangan (Studi Empiris Perusahaan LQ45 Yang Terdaftar di BEI Periode 2019-2022) Hutami, Tasyayu Kharisma; Nursiam
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2755

Abstract

This study aims to determine the influence of Debt to Equity Ratio, Total Assets Turnover, Net Profit Margin, and Firm Size on financial performance in LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research method used is quantitative research. The sampling technique was conducted using purposive sampling with a total of 79 samples. The data used in this study is secondary data obtained from financial statements on the IDX website (www.idx.ac.id) or the official website of each company. The data analysis method used is multiple regression analysis with the assistance of SPSS version 25. The research results indicate that the variables Total Assets Turnover, Net Profit Margin, and Firm Size significantly influence financial performance, whereas the Debt to Equity Ratio variable does not significantly affect financial performance.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Good Corporate Governance Terhadap Financial Distress Savitri, Erika Dian; Nursiam
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2776

Abstract

This study aims to analyze the effect of profitability, profitability, leverage, and good corporate governance on financial distress. This study is quantitative research. Quantitative Data obtained by using secondary data in the form of documentation of financial statements obtained through www.idx.co.id. This study will be proven by testing the hypothesis using statistical analysis methods with multiple linear regression analysis assisted using SPSS applications. The population used in this study is food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2022. The sampling method used in this study was purposive sampling. The results provide empirical evidence that liquidity, profitability, and independent commissioners have no effect on financial distress, while leverage, and managerial ownership influence financial distress.
Media Edukasi Sejarah Legiun Kavaleri Mangkunegaran untuk Anak Melalui Kolaborasi Penciptaan Karya Tembang Dolanan dengan Ilustrasi Waluyo; Prilosadoso, Basnendar Herry; Pandanwangi, Brilindra; Pravitasari, Indriati Suci; Laksani, Hening; Kurniawan, Rendya Adi; Muslihah, Isnawati; Panindias, Asmoro Nurhadi; Susanti, Ratna; Nur Diansari, Brillian; Murwanti, Sri; Nursiam; Adi Nugraha, Yoga Prasetya
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 2 No. 1 (2025): Maret: Local Culture and Traditions
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/m56kpk55

Abstract

Ikon Legiun Kavaleri Pura Mangkunegara, yang didirikan tahun 1808 atas perintah penguasa Prancis Napoleon Bonaparte, merupakan ingatan sejarah Surakarta yang penting. Mangkunegara II memiliki visi untuk masa depan dan mampu menerapkan konsep modern pada zamannya: militer ala Eropa sekaligus terkuat di dunia. Legiun Mangkunegaran berasal dari perjuangan Raden Mas Said dan pengikutnya yang kecewa dengan pemerintahan dan ketidakadilan Paku Buwono II. Generasi muda semakin tidak tahu sejarah Legiun Kavaleri Mangkunegaran. Semua orang harus tahu tentang sejarah ini, terutama siswa sekolah dasar. Mereka akan menjadi pedoman bagi mereka untuk memahami sejarah negara mereka sekarang dan di masa depan. Agar informasi yang disampaikan dapat diterima dan menarik, diperlukan media dan kondisi yang sesuai. Melalui kombinasi tembang dolanan dan ilustrasi, media alternatif mengandung informasi dan pesan yang dapat digunakan dalam upaya pelestarian sejarah. Tujuan penelitian dalam merancang karya tembang dolanan dan ilustrasi anak yang berisi materi seputar Legiun Kavaleri Mangkunegaran. Metode penciptaan karya, yaitu : Discovery, Interpretation, Ideation, Experimentation, Evolution, dan Implementation. Melalui media ini diharapkan meningkatkan pemahaman dan pengetahuan kepada generasi muda mengenai Legiun Kavaleri Mangkunegaran untuk mengenalkan dan melestarikan sejarah.
Pengaruh Struktur Modal, Kepemilikan Manajerial, Kepemilikan Institusional, dan Kebijakan Dividen Terhadap Nilai Perusahaan Fiqriah Dinul Qoyyimah; Nursiam
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1273

Abstract

Indonesia’s food and beverage industry presents a promising outlook for investment. From 2020 to 2021, the industry grew by 2.54%, reaching a value of Rp775.1 trillion. It contributed 6.61% to the national GDP, amounting to Rp1.12 quadrillion. This sector also accounted for 38.05% of the non-oil and gas processing industry. As interest in the sector continues to rise, competition is becoming increasingly intense—evidenced by the realization of investment reaching Rp85.10 trillion in 2023. Against this backdrop, the present study explores how capital structure (Debt to Equity Ratio/DER), managerial ownership, institutional ownership, and dividend policy (Dividend Payout Ratio/DPR) influence firm value, measured using the Price to Book Value (PBV). The analysis targets food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 20 companies were selected from a population of 71, resulting in 60 observations. Employing secondary data and multiple linear regression (SPSS v25), the study finds that managerial and institutional ownership significantly impact firm value, while capital structure and dividend policy do not. These findings highlight the greater importance of ownership structure in enhancing firm value within this competitive sector.
The Effect of Good Corporate Governance and Company Size on Food and Beverage Company Financial Performance Rizky Adi Baskara; Nursiam
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.360

Abstract

This study investigates the effect of good corporate governance (GCG) on financial performance, with GCG proxied by the board of commissioners, independent commissioners, managerial ownership, audit committee, and company size—each selected based on their theoretical roles in enhancing oversight, aligning interests, and ensuring transparency. The research focuses on 58 food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2022, selected through purposive sampling. Using multiple linear regression, the results show that while the board of commissioners, independent commissioners, managerial ownership, and audit committee do not significantly impact financial performance, company size has a significant positive effect. The sector-specific focus limits generalizability, as governance practices and financial dynamics may differ in other industries.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Erika Agustina Nur Anisa; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8922

Abstract

This study aims to examine the effect of profitability, leverage, company size, and capital intensity on tax avoidance. This study uses a quantitative method. The type of data in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample used was 157 data with a purposive sampling technique. The analysis technique used in this study is multiple linear regression analysis, classical assumption testing and hypothesis testing. The results of this study indicate that profitability, leverage and company size do not affect tax avoidance. Meanwhile, capital intensity affects tax avoidance.
Faktor Dana Pihak Ketiga, Tingkat Suku Bunga Kredit, dan Kredit Bermasalah dalam Menentukan Profitabilitas Bank di Bursa Efek Indonesia Vianisa Cornelia Sukoco; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9110

Abstract

This study aims to analyze and test the effect of third-party funds, credit interest rates, and non-performing loans on the profitability of banks listed on the Indonesia Stock Exchange for the period 2021–2023. The approach used is quantitative with hypothesis testing through multiple linear regression analysis. The population in this study were all banking sector companies on the Indonesia Stock Exchange for the period 2021–2023. The independent variables of this study are Third Party Funds, Credit Interest Rates, Non-Performing Loans, while the dependent variable is Profitability. This study uses a purposive sampling method in sampling. A total of 96 companies have met the criteria as observation units. The data used are secondary data obtained through annual financial report documentation. The results of the study indicate that third-party funds, credit interest rates, and non-performing loans have a significant effect on bank profitability, with all hypotheses accepted based on a significance value <0.05. These findings indicate that these three variables have an important role in determining the level of bank profitability.
Determinants of Tax Avoidance from a Financial Perspective Nursiam; Kusumawati , Eny
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13362

Abstract

Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules. This study aims to analyze financial determinants of tax avoidance, including liquidity, profitability, thin capital, capital intensity, earning power, sales growth, and company size. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX-IC classification) during 2019–2021. Secondary data were obtained from 159 manufacturing company annual reports available on [www.idx.co.id] (http://www.idx.co.id) and company websites, with purposive sampling used for selection. The study applies a quantitative approach with multiple linear regression analysis. The findings show that tax evasion is negatively impacted by equity-based profitability, suggesting that companies with higher equity returns are less likely to evade taxes. However, firms with larger assets, faster development, and larger scale are more likely to employ tax avoidance tactics, according to the beneficial effects of asset-based profitability, capital intensity, sales growth, and company size. However, thin capitalization has no discernible impact. These results demonstrate that tax evasion is a strategic decision influenced by asset structure, financial situation, and the need for legitimacy, and that it goes beyond simple taxation issues.
Pengembangan Booth Display Sebagai Upaya Promosi dan Pemasaran untuk UMKM Desa Bagor sebagai Penunjang Destinasi Wisata The New Kemukus, Sragen Basnendar Herry Prilosadoso; Ditya Fajar Rizkizha; Rendya Adi Kurniawan; Isnawati Muslihah; Hening Laksani; Zahra Titania Magenta; Nauril Ni’ma; Krisna Adi Heryoga; Immanuel Abimanyu; M. Harun Rosyid Ridlo; Brilindra Pandanwangi; Ipung Kurniawan Yunianto; Yoga Prasetya Adi Nugraha; Ratna Susanti; Brillian Nur Diansari; Sri Murwanti; Nursiam
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/y2a7bp78

Abstract

The New Kemukus religious tourist attraction, located in Sumberlawang District, Sragen, continues to be beautified. Once known for its negative stigma, it has now been transformed into a new tourist icon in Sukowati. The Sragen Regional Government has allocated a development budget and prepared a regional public service agency (BLUD) to manage Mount Kemukus. The New Kemukus area is located in the Bagor Village, Miri, Sragen, an agricultural village with social, cultural, economic, educational, health, and infrastructure conditions that support 18 MSMEs, such as processed food products, clothing, culinary, children's toys, and other businesses. Community empowerment is an economic development concept that encompasses community values to build a new perspective for the community towards themselves and their environment, which is people-centred, participatory, empowering, and sustainable. Several training sessions were conducted to improve products, both in terms of quantity and processing, as well as other managerial aspects. Based on observations, the problems faced by these MSMEs consist of two aspects, such as the lack of promotion and marketing skills through booth display arrangements to improve product marketing. This activity is in accordance with the Master Plan of PPM ISI Surakarta, focusing on the application of art and appropriate technology in PPM for engineering art-based technology applications aimed at applying art to diversify creative products. The mentoring activity method for promoting booth displays and marketing uses the Design Thinking method through the following stages: Define, Research, Ideate, Prototype, Select, Implementation, and Learn. The mandatory outputs of the PKM include a scientific article (submitted) in a Sinta-indexed journal, a presentation of the activity results, a Letter of Application of Science and Technology from the partner, as well as additional outputs in the form of activity publications in the mass media, and an intellectual property (KI) submission in the form of a booth stand design.
Peningkatan Kualitas Administrasi Sekolah Muhammadiyah Melalui Sistem Informasi Akuntansi Pendidikan Dasar dan Menengah Zulfikar; Banu Witono; Muhammad Abdul Aris; Nursiam; Mujiyati; Andy Dwi Bayu Bawono; Ovi Itsnaini Ulynnuha
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.2202

Abstract

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan dan wawasan bagi tenaga kependidikan dalam pengelolaan administrasi keuangan sekolah di lingkungan Amal Usaha Muhammadiyah (AUM) binaan. Kegiatan ini diikuti oleh pengelola administrasi keuangan sekolah yang terdiri dari 52 satuan pendidikan setingkat SD, 13 satuan pendidikan stingkat SMP dan 8 satuan pendidikan tingkat SMA. Kegiatan pengabdian pada masyarakat ini menggunakan sistem informasi akuntansi pendidikan dasar dan menengah (SIADIKDASMEN) yang dikembangkan oleh Lembaga Pembinaan dan Pengawas Keuangan Pimpinan Pusat Muhammadiyah. Hasil kegiatan ini menunjukkan bahwa pengetahuan dan wawasan peserta terkait penggunaan Siadikdasmen merupakan hal baru dalam tatakelola administrasi keuangan sekolah. Namun demikian proses penyampaian materi sistem oleh narasumber berjalan lancar, seluruh peserta tidak mengalami hambatan yang serius. Hal ini membuktikan bahwa sistem tersebut dapat dipraktikan oleh sebagian besar peserta. Kegiatan ini menghasilkan dokumen kerja sama untuk tindak lanjut pendampingan antara program studi Akuntansi FEB UMS dan majelis DIKDASMEN PDM kabupaten Sukoharjo..
Co-Authors Adi Nugraha, Yoga Prasetya Ahmad Syihan Setiawan Andy Dwi Bayu Bawono Asmoro Nurhadi Panindias Banu Witono Brilindra Pandanwangi Brillian Nur Diansari Ditya Fajar Rizkizha Erika Agustina Nur Anisa Fiqriah Dinul Qoyyimah Ghiffari Naufal Fauzan Gustiana Putri Novaliza Hening Laksani Hutami, Tasyayu Kharisma Immanuel Abimanyu Ipung Kurniawan Yunianto Kenji Satriatama Krisna Adi Heryoga Kurniawan, Rendya Adi Kusumawati , Eny Kusumawati, Annisa Fitriana Laksani, Hening M. Harun Rosyid Ridlo Muhammad Abdul Aris Mujiyati Muslihah, Isnawati Nauril Ni’ma Novalia Salma Putri Nur Diansari, Brillian Ovi Itsnaini Ulynnuha Pandanwangi, Brilindra Pinnacle Ferdyamin Pravitasari, Indriati Suci Prilosadoso, Basnendar Herry Putri Linggasari Sofi Rafi Amani Muflih Rahardi Ratna Susanti Rendya Adi Kurniawan Rizky Adi Baskara Savitri, Erika Dian Sri Murwanti Sri Winarni Vianisa Cornelia Sukoco Waluyo Yoga Prasetya Adi Nugraha Yudana Putra Difajar Zahra Titania Magenta Zana Zein Hardimanto Zulfikar