Articles
<![CDATA[Comparative Analysis of Altman Z - Score, Zmijewski, Fulmer and Ohlson Methods in Predicting Financial Distress ]]>
<![CDATA[Eka Hasanah Ariyati]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2359
<![CDATA[This study was conducted in order to determine the differences between the Altman, Zmijewski, Fulmer and Ohlson methods in predicting financial distress and to find out which method is the most significant in predicting financial distress in packaging and plastic companies on the Indonesia Stock Exchange. In this study using quantitative research methods. The object of research is packaging and plastic companies on the Indonesia Stock Exchange for the 2016-2019 period. The data used is secondary data, namely financial reports published on the official website of the Indonesia Stock Exchange. The data collection technique used purposive sampling with the number of samples obtained as many as 9 companies. The data analysis technique uses a comparison of the average Kruskal Wallis test on the SPSS 18 application. Based on the results of the study, it shows that there are significant differences between the Altman, Zmijewski, Fulmer and Ohlson methods in predicting financial distress in packaging and plastic companies. And from this research it is known that the Altman method is a method that has the highest average value, which means the most significant method among other methods with a value of 113.69, while the Zmijewski method is 48.31, the Fulmer method is 103.31, and the Ohlson method 24.69.]]>
<![CDATA[Comparative Analysis of the Financial Performance of Banking Companies Before and After the Covid-19 Announcement ]]>
<![CDATA[Hilda Melinda]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2370
<![CDATA[This study aims to determine whether there are differences in Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Non Performing Loans (NPL) before and after the announcement of the COVID-19 pandemic in state-owned banking companies listed on the stock exchange. Indonesian effect. The research population includes all state-owned banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sampling technique used is purposive sampling. The sample data taken are BUMN banking companies listed on the Indonesia Stock Exchange as many as 4 BUMN banking companies listed on the IDX. The data analysis method used is the paired sample t test with SPSS for windows. The results of this study indicate: there are differences in Return On Assets (ROA) in banking companies between before and after the announcement of the Covid-19 pandemic, there are differences in Return On Equity (ROE) in banking companies between before and after the announcement of the Covid-19 pandemic, there are differences in Net Profit Margin (NPM) in banking companies between before and after the announcement of the Covid-19 pandemic, there is no difference in Non Performing Loans (NPL) in banking companies between before and after the announcement of the Covid-19 pandemic]]>
<![CDATA[The Effect of Financial Ratios on Financial Distress During the Covid 19 Period ]]>
<![CDATA[Helena Kournikova]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2385
<![CDATA[The purpose of this study is to determine, analyze, and explain the significant influence between the variables of Liquidity, Profitability, Leverage, Activity and operating cash flow on financial distress in Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange for the second Quarter of 2020, namely as many as 36 million companies. This research uses a quantitative approach. By using secondary data from the IDX official website. Data collection is done by tracing financial statements, annual reports and previous journals. The analysis technique used in this research is multiple regression analysis technique. Liquidity, profitability, and cash flow have a significant effect on Financial Distress, while Leverage and Activity have no significant effect on Financial Distress.]]>
<![CDATA[Effect of ROA (Return On Assets), ROE (Return On Equity), NPM (Net Profit Margin), and EPS (Earning Per Share) on Stock Prices ]]>
<![CDATA[Inggit Faridatus Sholikah]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2406
<![CDATA[Property business is currently one of the business prospects whose business characteristics tend to increase every year because land prices tend to increase every year. This research aims to determine whether stock prices can be influenced by the return on assets ratio (ROA), return on equity ratio (ROE), net income ratio (NPM) and earnings per share ratio (EPS). The entire property real estate sector is the population taken in this study, with a criterion sampling technique or purposive sampling so that a sample of 31 companies with observations for 3 years so that a total of 93 observations of financial statements from 31 selected samples are then calculated. research and tabulated and processed with the SPSS version 25 application, with a series of tests to strengthen the results of the hypothesis. In this research, the results of the study conclude that the first is that there is no effect of the return on assets ratio (ROA) on stock prices, secondly there is the effect of the ratio of return on equity (ROE) to stock prices, thirdly there is no effect of the ratio of net income (NPM) on the stock price. stock prices and the effect of earnings per share (EPS) on stock prices studied in the property sector Bura Efek Indonesia 2017 to 2019]]>
<![CDATA[The Effect of Taxpayer Awareness and Service of Regional Revenue Service Employees on PBB-P2 Taxpayer Compliance in Sidoarjo During the Covid 19 Pandemic ]]>
<![CDATA[Endah Hermawan Budianti]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2432
<![CDATA[This study aims to analyze the effect of taxpayer awareness and service of tax employees on taxpayer compliance. The sampling method used is accidental sampling. The sample in this study amounted to 101 samples. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that taxpayer awareness has an effect on taxpayer compliance. The higher the level of awareness of taxpayers, the better understanding and implementation of tax obligations so as to increase compliance. Tax Employee Service Affects Taxpayer Compliance. Taxpayer compliance in fulfilling the obligation to pay taxes depends on how the tax officer provides the best quality of service to taxpayers.]]>
<![CDATA[Effect of Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure on Profitability ]]>
<![CDATA[Desy Fithry Aryanti]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2525
<![CDATA[The rapid need for telecommunications today is the demand for companies to be able to be innovative in their competition to generate maximum profits, in this research the aim is to find out whether profitability can be influenced by the Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure in the IDX telecommunications company sector. From 2013 to 2019. The population was taken from the telecommunications sector on the IDX during 2013-2019. The overall sample of telecommunications companies on the IDX was 5 companies, so that the total financial statements observed were 35 financial statements for a period of 7 years. The method used is quantitative using the SPSS V 25 application, with a set of test tools used to test the predetermined hypothesis. In testing the hypothesis, the first revealed that profitability can be influenced by Current ratio, secondly profitability can be influenced by Debt to equity ratio, thirdly profitability cannot be influenced by Inventory Turnover, fourthly profitability cannot be influenced by Capital Structure.]]>
<![CDATA[The Effect of Environmental Accounting Disclosures on Financial Performance and Stock Performance ]]>
<![CDATA[Afinia Arini Mashudi]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v2i1.81
<![CDATA[The aim of this research is to know and analyze the effect of Enviromental Accounting Disclosures on Financial Performance and Stock Performance. The sample of company in this research is company in the general mining sector and plantation sector which are registered in Bursa Efek Indonesia. Based on the problem on this research, then the type of this research is uses quantitative research. The statistical technique that used to verify hypothesis is simple linear regression. The samples were taken purposively as many as 9 sample companies that consist of 5 companies of general mining sector and 4 companies of plantation sector. The result of this research stated that the disclosure of enviromental accounting has a significant effect on company performance because of the significance value is below 0.05 percents. The disclosure of enviromental accounting has no significant effect on stock performance because of the significance value is above 0.05 percents.]]>
<![CDATA[Effect of Managerial Ownership Structure, Leverage, and Firm Size on Accounting Conservatism ]]>
<![CDATA[Albiansa Febrianto]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v2i1.83
<![CDATA[This research was conducted to analyze the effect of Managerial Ownership with Accounting Conservatism at Mining companies listed on BEI period 2014-2016; analyze the effect of Leverage with Accounting Conservatism on Mining companies listed on the IDX for the periode2014-2016; as well as analyzing the effect of Company Size with Accounting Conservatism on Mining companies listed on BEI period 2014-2016; This research is a type of quantitative research, with the overall population of mining companies listed on the Stock Exchange in the 2014-2016 period with a total of 39 companies. Determination of the sample was done by purposive sampling method and obtained sample of 18 companies. The analytical tool used is classical assumption analysis, multiple linear regression coefficient, determination coefficient, t test and F test using SPSS version 20 for windows. The result of the research shows that managerial ownership variables significantly influence accounting conservatism variables in mining companies listed in BEI period 2014-2016; leverage variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016; and firm size variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016.]]>
<![CDATA[The Effect of Operating Costs and Tax Expense on Net Profitability with Inventory as a Moderating Variable of Food and Beverage Companies listed on the IDX in 2014-2016 ]]>
<![CDATA[Andi Purdiansyah]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v2i2.89
<![CDATA[This study aims to in order to understand the the influence of the operational costs and the a heavy tax load against on wednesday its net profit, as well as the influence the operational costs and the a heavy tax load with supplies as pemoderasi on corporations foods and beverages in bei years 2014-2016. This research including the kind of research quantitative, with a population of the situation in the whole the food companies and strong drink he shall to that it is listed on a stock exchange a period of 2014-2016 with the total number of 16 companies. Sample the determination of the agent have been carried out with a method of purposive the sampling method of and obtained samples from 13 companies. An instrument of analysis that was used are analyzed to classical economic assumptions agreed to at, the regression coefficient of multiple linear, the test and been approved t and test it moderated regression analysis (MRA) by the use of the program spss version 20 for windows. The results of the study suggests that; 1) the cost of operational significant to net profit company, 2) the tax charges significant to net profit company, 3) supplies capable of strengthen the influence of between the cost of operational to net profit company, and 4) supplies strengthen the influence of between the tax charges against net profit company the food companies and strong drink he shall to that it is listed in the indonesia stock exchange years 2014-2016]]>
<![CDATA[Pengaruh Biaya Operasional dan Beban Pajak terhadap Kemampuan Laba Bersih dengan Persediaan sebagai Variabel Moderasi Perusahaan Makanan dan Minuman yang terdaftar di BEI tahun 2014-2016 ]]>
<![CDATA[Andi Purdiansyah]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 1 No 2 (2018): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v1i2.3106
<![CDATA[This study aims to in order to understand the the influence of the operational costs and the a heavy tax load against on wednesday its net profit, as well as the influence the operational costs and the a heavy tax load with supplies as pemoderasi on corporations foods and beverages in bei years 2014-2016. This research including the kind of research quantitative, with a population of the situation in the whole the food companies and strong drink he shall to that it is listed on a stock exchange a period of 2014-2016 with the total number of 16 companies. Sample the determination of the agent have been carried out with a method of purposive the sampling method of and obtained samples from 13 companies. An instrument of analysis that was used are analyzed to classical economic assumptions agreed to at, the regression coefficient of multiple linear, the test and been approved t and test it moderated regression analysis (MRA) by the use of the program spss version 20 for windows . The results of the study suggests that; 1) the cost of operational significant to net profit company, 2) the tax charges significant to net profit company, 3) supplies capable of strengthen the influence of between the cost of operational to net profit company, and 4) supplies strengthen the influence of between the tax charges against net profit company the food companies and strong drink he shall to that it is listed in the indonesia stock exchange years 2014-2016]]>
