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GILIAT INFORMASI AKUNTANSI USAHA KECIL ROTAN TRANGSAN SUKOHARJO Pardi Pardi; Nursiam Nursiam
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3775

Abstract

This research aimed to analyze the impact of education, number of employees, period of business, turnover and accounting learning on accounting information of small rattan enterprises. This was a quantitative research which population consisted of 194 rattan craftsmen and sample of 31 respondents. The authors used validity and normality tests on primary data from craftsmen based on questionnaires. Multiple linear regression, T test, F test, and the coefficient of determination test were used to prove the hypotheses. Partially, accounting education and learning had a material impact on accounting information. Meanwhile, the number of employees, duration of activity, and turnover did not have an impact on accounting information of small rattan enterprises. Altogether, education, number of employees, duration of activity, turnover, and accounting lessons had an impact on accounting information of small rattan business. Keywords: Analysis, Accounting Information, Small Enterprises
Pendampingan Penyusunan Dokumen Rencana Pembangunan Jangka Menengah Desa Sri Retno Indrastanti; Andy Dwi Bayu Bawono; Nursiam Nursiam; Shinta Permata Sari; Wafiatun Mukharomah
WARTA LPM WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v19i3.3228

Abstract

The aimed of this community service activity is to increase understanding ofthe village stakeholders, members of the BPD and community representatives in thevillage of Makamhaji, Sub District of Kartasura, District of Sukoharjo about theformulation of the Village Medium Development Planning (RPJMDesa) Document ,this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007.The methods used in these activities include training activities, discussions anddocument preparation assistance, the Village Development Plan implemented whichdirectly implemented in the Village of Makamhaji. Training was conducted over 2days at the Village Makamhaji, which was attended by 23 participants and technicalassistance activity was conducted over 2 months after the training done to provideguidance and assistance in order to improve the preparation of the document draft ofthe Village Development Plan, this assistance activities take place in two places,firstly in department of Accounting FE UMS, and Village meeting room Makamhaji.As a result of training and technical assistance of planning preparation produced thedraft of medium development plan document in Villages Makamhaji 2006 - 2012which has been prepared jointly by the trainees with reference to source documentssuch as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development PlanningConsultation document (Musrenbang ) Makamhaji Village, District KartasuraSukoharjo.
Audit Tanggungjawab Sosial bagi Suatu Perusahaan Suyatmin Suyatmin; Nursiam Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3693

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Akuntansi Islam dalam Perspektif Substansisme dan Simbolisme Nursiam Nursiam; Agung Riyardi
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3698

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Ukuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching Devi Tiara Putri; Nursiam Nursiam
Perspektif Akuntansi Vol 4 No 3 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v4i3.p277-296

Abstract

The study aims to determine the effect of the size of Public Accounting Firm (KAP), Audit Opinion, Financial Distress, and Change of Manager in real estate and property companies listed in the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The data used are secondary. The total sample from the observation is 123 sample obtained with the purposive sampling method. The research used logistic regression analysis techniques. The result of this research indicate that the size of the Public Accounting Firm (KAP) , Financial Distress, Change of Manager had no effect on auditor switching, and Audit Opinion affect on auditor switching
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020) Resti Abdi Nursery; Nursiam Nursiam
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1155

Abstract

This study aims to analyze the effect of profitability, investment decisions, funding decisions and dividend policy on firm value. The sample selection method uses a purposive sampling technique on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020. The data used is secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of each company. The sample in this study amounted to 48 companies with a total sample data of 144. The data analysis technique used was multiple linear regression analysis with the help of SPSS Version 21. The results showed that the variables of profitability and investment decisions had an effect on firm value, while funding decisions and dividend policy has not affect on firm value.
THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON ACCOUNTING CONSERVATISM (Empirical Study of Manufacturing Firms Listed on the Indonesia Stock Exchange for the Period 2017-2020) Andini Yulianti; Nursiam Nursiam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6735

Abstract

The purpose of this research is to examine the influence of profitability, leverage, fiirm size, and managerial ownership on accounting conservatism. This research uses quantitative methods and secondary data. The population in this research are manufacturing industry firm listed on the Indonesian Stock Exchange (IDX) in 2017-2020. The sample used on this research was 128 with a samplng technque using purposive sampling method. . The analytical technique used on this study is classical assumption test, multiple linear regression analysis, and hypothesis testing. The outcome of the research declare that profitability and managerial ownershop are affects accounting conservatism. Meanwhile, leverage and company size do not affect the accounting conservatism.
COMPARISON ANALYSIS OF COMPANY FINANCIAL PERFORMANCE IN THE TIMES BEFORE AND DURING THE COVID-19 PANDEMIC (Study on Food and Beverage Companies Listed on the IDX in 2019-2020) Tania Ardi; Nursiam Nursiam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6732

Abstract

This study aims to determine, measure, and analyze differences in financial performance in the period before and during the Covid-19 pandemic which was reviewed with financial ratios. This study selects food and beverage sector companies registered on the Indonesia Stock Exchange in 2019-2020 as the population. With the purposive sampling method, the number of selected samples is 30 companies. The company data were analyzed using descriptive statistical analysis and then tested the normality of the data with Kolmogorov-Smirnov. Hypothesis testing in this study used the paired sample T-test difference test. The results showed that there were no differences in the financial performance of companies in the food and beverage sector in the period before the Covid-19 pandemic and during the Covid-19 pandemic when viewed by measuring the current ratio, debt to total assets ratio, net profit margin ratio, and price-earnings ratio. . However, in measuring the total assets turn over ratio, there are differences in the company's financial performance in the period before the Covid-19 pandemic and during the Covid-19 pandemic.