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All Journal Jurnal EMT KITA Paradoks : Jurnal Ilmu Ekonomi Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies CARONG: Jurnal Pendidikan, Sosial dan Humaniora
Nursiam
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Religion Agriculture, Biological Sciences & Forestry 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.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Jawa Tengah (2020-2023) Novalia Salma Putri; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7542

Abstract

This study aims to determine and analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Regencies/Cities in Central Java Province during the 2020-2023 period. A descriptive quantitative approach with purposive sampling technique was used in this study, resulting in 35 samples obtained 140 data. Data were obtained from official government sources djpk.kemenkeu and analyzed using multiple linear regression, with classical assumption test to ensure model reliability. The results showed that PAD has a positive effect on capital expenditure, indicating that the higher the regional income, the greater the allocation of capital expenditure. Likewise, DAK has a positive impact, indicating that special funds allocated to certain sectors contribute to increasing capital expenditure. However, DAU does not have a significant effect on Capital Expenditure, indicating that general allocation funds do not directly encourage capital expenditure allocation.
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.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Gustiana Putri Novaliza; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7743

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage and company size on company value. The object of this research is food and beverage sector companies listed on the IDX in 2019-2023. This research used a quantitative approach. The sampling method used was purposive sampling and 25 companies were obtained so that there were 104 samples in accordance with the criteria. The data used is secondary data obtained from the company's annual report. The data analysis method used multiple linear regression analysis. The research results show that profitability and liquidity have an effect on company value, while leverage and company size have no effect on company value.
Pengaruh Pengalaman Kerja, Kompetensi Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Di Desa Kecamatan Kartasura, Sukoharjo) Yudana Putra Difajar; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7917

Abstract

This study aims to empirically prove the influence of work experience, competence, and individual morality on fraud prevention in village fund management. The approach used is quantitative with associative methods. The population in this study were village government officials in Kartasura District, with sampling using purposive random sampling techniques based on criteria such as position, minimum education of high school/vocational school, and minimum work experience of one year. Data collection was carried out through questionnaires that had been tested for validity and reliability. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were carried out to ensure the feasibility of the multiple regression model. The results of the analysis showed that work experience, competence, and individual morality had a significant effect on fraud prevention in village fund management. This finding emphasizes the importance of improving the quality of human resources in order to strengthen accountable and transparent village financial governance.
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.
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, dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Non Keuangan Sektor Basic Materials di BEI Periode 2021-2023 Rahmad Galih Aditya; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8967

Abstract

Accounting conservatism is a principle of prudence in the preparation of financial statements.This study aims to obtain empirical evidence regarding the influence of profitability, leverage, and institutional ownership on accounting conservatism in companies in the Basic Materials Sector listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables in this study are profitability, leverage, and institutional ownership, while the dependent variable is accounting conservatism. The sampling technique used is purposive sampling. A total of 101 companies met the criteria as observation units. The analytical method used is multiple linear regression analysis, which has passed the classical assumption tests. The results of this study provide empirical evidence that profitability has a significant effect on accounting conservatism. Leverage has an insignificant effect, while institutional ownership has no effect on accounting conservatism. The application of the conservatism principle in the presentation of financial statements allows stakeholders such as investors, creditors, and other external parties to reduce information asymmetry and obtain more realistic and useful information.
Co-Authors Adi Nugraha, Yoga Prasetya Asmoro Nurhadi Panindias Erika Agustina Nur Anisa Fiqriah Dinul Qoyyimah Gustiana Putri Novaliza Hutami, Tasyayu Kharisma Kurniawan, Rendya Adi Kusumawati , Eny Laksani, Hening Muslihah, Isnawati Novalia Salma Putri Nur Diansari, Brillian Pandanwangi, Brilindra Pravitasari, Indriati Suci Prilosadoso, Basnendar Herry Rahmad Galih Aditya Ratna Susanti Rizky Adi Baskara Savitri, Erika Dian Sri Murwanti Vianisa Cornelia Sukoco Waluyo Yudana Putra Difajar