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All Journal Ekonis : Jurnal Ekonomi dan Bisnis Amkop Management Accounting Review (AMAR)
Basyiruddin Nur
Kantor Akuntan Publik Basyiruddin & Wildan
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN INVENTORY TURNOVER (ITO) TERHADAP NET PROFIT MARGIN (NPM) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2018-2022 Sulistiono, Sulistiono; Nur, Basyiruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4258

Abstract

This research purposes to determine the effect of the current ratio, debt to equity ratio and inventory turnover on net profit margins in food and beverage subsector industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period as many as 10 (ten) companies. This research method uses quantitative with data collection methods using purposive sampling. Disclosure of financial performance, management is expected to improve company performance. The results of this study obtained the results that (1) the significance value of the current ratio is 0.525 greater than 0.05 (0.525 0.05) so that it can be concluded that the current ratio has no effect on the net profit margin; (2) the significance value of the debt to equity ratio is 0.255 greater than 0.05 (0.255 0.05) so it can be concluded that the debt to equity ratio has no effect on the net profit margin; (3) the inventory turnover significant value is 0.677 greater than 0.05 (0.677 0.05) so it can be concluded that inventory turnover has no effect on the net profit margin; (4) Together the significance value of the current ratio is 0.073, the significance value of the debt to equity ratio is 0.050 and the significance value of inventory turnover is 0.346, where the values of the three variables namely the current ratio and inventory turnover have values above 0.05 (0.073 0.05 and 0.346 0.05), while the debt to equity ratio has a value equal to 0.05 so it can be concluded that together the current ratio, debt to equity, and inventory turnover has no effect on the net profit margin.Keywords: current ratio (cr); debt to equity ratio (der); inventory turnover (ito); and net profit margin
AUDIT OPERASIONAL ATAS PERSEDIAAN BARANG DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PADA PERUSAHAAN PT SECMA ENERGY CELL Fadilah, Ulil; Nur, Basyiruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4256

Abstract

The purpose of this study is to determine the Operational Audit of Inventory of Goods in Improving Effectiveness and Efficiency at PT Secma Energy Cell. The research method used is descriptive qualitative method with a case study approach, the type of data used in this research is primary and secondary data obtained directly from PT Secma Energy cell, while secondary data is obtained from articles, books, scientific journals and other relevant sources, the sampling method used is purposive sampling (judgment sampling). sik East Java – Indonesia. Research results at PT. Secma Energy Cell points out that inventory operational audits are running well, with audit functions that include approval, verification, and evaluation, inventory operational audits are also carried out at a low cost and efficiently so as to avoid unwanted risks, so as to be able to increase effectiveness and efficiency at PT Secma Energy cell.Keywords: operational audit, inventory, effectiveness, efficiency
Good Corporate Governance and Green Intellectual Capital on Tax Avoidance and Tax Audit Coverage Ratio as Moderators Ruslim, Gunawan; Solihin, Solihin; Karsam, Karsam; Nur, Basyiruddin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2861

Abstract

The purpose of this study is to analyze the extent to which GCG and GIC variables influence tax avoidance, with the tax audit coverage ratio serving as a moderating variable, in clients of Ruslim and Ruslim Public Accounting Firm. A survey method was employed to collect data from 181 respondents across 39 companies, utilizing a structured questionnaire. Data analysis was conducted using PLS SEM 3.2.8 statistical tools to assess the interaction between independent and dependent variables. The results of the study indicate that Good Corporate Governance has a significant influence on Tax Avoidance with a p-value of 0.000, and Green Intellectual Capital has a considerable influence on Tax Avoidance with a p-value of 0.000. The Tax Audit Coverage Ratio significantly influences Tax Avoidance, with a p-value of 0.000. The Tax Audit Coverage Ratio moderates the influence of Good Corporate Governance on Tax Avoidance, with a p-value of 0.004. The Tax Audit Coverage Ratio moderates the influence of Green Intellectual Capital on Tax Avoidance, with a p-value of 0.001. The implications of this study suggest that an increase in Good Corporate Governance, Green Intellectual Capital, and Tax Audit Coverage Ratio will lead to a decrease in Tax Avoidance. Tax avoidance is one of the strategies companies implement in their tax policies to minimize their tax obligations in a manner that is legally compliant with applicable tax regulations.  This study also shows that companies with good GCG will engage in tax avoidance when tax audits increase, while companies with good GIC will reduce tax avoidance practices when tax audits increase. These findings are beneficial for regulators, auditors, and companies in formulating more accountable and sustainable fiscal policies.
Co-Authors Fadilah, Ulil Karsam Karsam Ruslim, Gunawan Solihin Solihin Sulistiono