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Nurasik Nurasik
Universitas Muhammadiyah Sidoarjo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Academia Open

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Comparative Analysis of Altman Z - Score, Zmijewski, Fulmer and Ohlson Methods in Predicting Financial Distress: Analisis Komparasi Metode Altman Z - Score, Zmijewski, Fulmer dan Ohlson dalam Memprediksi Financial Distress Eka Hasanah Ariyati; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2359

Abstract

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.
Comparative Analysis of the Financial Performance of Banking Companies Before and After the Covid-19 Announcement: Analisis Perbandingan Kinerja Keuangan Perusahaan Perbankan Sebelum dan Sesudah Pengumuman Covid-19 Hilda Melinda; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2370

Abstract

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
The Effect of Financial Ratios on Financial Distress During the Covid 19 Period: Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Masa Covid 19 Helena Kournikova; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2385

Abstract

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.
Effect of ROA (Return On Assets), ROE (Return On Equity), NPM (Net Profit Margin), and EPS (Earning Per Share) on Stock Prices: Pengaruh ROA (Return On Assets), ROE (Return On Equity), NPM (Net Profit Margin), dan EPS (Earning Per Share) Terhadap Harga Saham Inggit Faridatus Sholikah; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2406

Abstract

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
The Effect of Taxpayer Awareness and Service of Regional Revenue Service Employees on PBB-P2 Taxpayer Compliance in Sidoarjo During the Covid 19 Pandemic: Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pegawai Dinas Pendapatan Daerah Terhadap Kepatuhan Wajib Pajak PBB-P2 di Sidoarjo Pada Masa Pandemi Covid 19 Endah Hermawan Budianti; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2432

Abstract

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.
Effect of Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure on Profitability: Pengaruh Current Ratio, Debt To Equity Ratio, Inventory Turnover dan Struktur Modal Terhadap Profitabilitas Desy Fithry Aryanti; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2525

Abstract

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.
Profitability, Liquidity, and Capital Structure: An Analysis of Food and Beverage Companies in Indonesia: Profitabilitas, Likuiditas, dan Struktur Modal: Analisis Perusahaan Makanan dan Minuman di Indonesia Wahyu Dwi Pangestining Tiyas; Nurasik Nurasik
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.2759

Abstract

This study aims to examine the relationship between profitability, liquidity, and capital structure in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2017 to 2019. Through quantitative analysis, a purposive sample of 12 companies was selected, and data from annual reports were collected. The study utilized the IBM SPSS Statistics 25 program to analyze the data. The findings reveal that profitability has a positive but insignificant impact on capital structure, while liquidity demonstrates a positive and significant effect on capital structure. These results highlight the importance of managing liquidity effectively and optimizing operations to maintain favorable capital structure decisions. The implications of this study contribute to the understanding of financial management strategies within the food and beverage industry, aiding companies in making informed decisions to enhance profitability and meet short-term obligations. Highlights: Profitability and Liquidity: The study examines the relationship between profitability and liquidity in the context of capital structure decisions in food and beverage companies in Indonesia. Impact on Capital Structure: The analysis reveals the influence of profitability and liquidity on the capital structure of the selected companies, providing insights into the financial management strategies within the industry. Implications for Decision Making: The findings emphasize the significance of effectively managing liquidity and optimizing operations to maintain a favorable capital structure, aiding companies in maximizing profits and meeting short-term obligations. Keywords: Profitability, Liquidity, Capital Structure, Food and Beverage Companies, Indonesia.
Stock Prices and Financial Indicators in the Food and Beverage Industry: Harga Saham dan Indikator Keuangan di Industri Makanan dan Minuman Purdiyani Purdiyani; Nurasik Nurasik
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3442

Abstract

This study investigates the influence of key financial indicators, namely Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Price Earning Ratio (PER), on stock prices within the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research population comprised all Food and Beverage companies listed on the IDX during the specified period. By employing a partial t test analysis using SPSS version 25, a sample of 68 Consumer Goods Industry sector companies was selected, consisting of 17 Food and Beverage sector companies. The findings reveal that EPS significantly affects stock prices in Food and Beverage companies on the IDX. Conversely, DER does not demonstrate a significant impact, whereas PER exhibits a significant influence on stock prices. These results shed light on the financial factors that drive stock prices in the Food and Beverage industry and provide valuable insights for investors, practitioners, and policymakers alike. Highlights: Earnings Per Share (EPS) significantly influences stock prices in the Food and Beverage industry. Debt to Equity Ratio (DER) does not have a significant impact on stock prices in the sector. Price Earning Ratio (PER) exhibits a significant effect on stock prices in Food and Beverage companies. Keywords: Earnings Per Share, Debt to Equity Ratio, Price Earning Ratio, Stock Prices, Food and Beverage Industry.
Profitability, Liquidity, and Leverage: Exploring Financial Distress in the Mining Sector: Dampak Profitabilitas, Likuiditas, dan Leverage terhadap Kesulitan Keuangan pada Perusahaan Sektor Pertambangan Rosita Umamah; Nurasik Nurasik
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3677

Abstract

In the era of the Industrial Revolution 4.0, the competitive landscape among companies is intensifying, necessitating effective business strategies to avoid bankruptcy. This research examines the impact of profitability, liquidity, and leverage on financial distress in mining sector companies listed on the IDX from 2018 to 2020. Using a quantitative approach, the study analyzes data from a population of 41 mining sector companies. The findings reveal that profitability and liquidity, measured through ratios, do not significantly affect financial distress. However, leverage has a significant influence on financial distress. These results provide valuable insights for mining companies in formulating business strategies and managing financial risk to mitigate the potential for distress. The research contributes to the literature on financial distress in the context of the mining sector, addressing the challenges of increased competition and the need for sustainable company performance. Highlights: Determinants of financial distress: Investigating the impact of profitability, liquidity, and leverage on the occurrence of financial distress in mining sector companies. Empirical analysis: Analyzing the relationship between these variables and financial distress using quantitative research methods and ratios. Implications for mining sector companies: Providing insights for companies in the mining sector to better manage their profitability, liquidity, and leverage in order to mitigate the risk of financial distress and maintain sustainable performance. Keywords: profitability, liquidity, leverage, financial distress, mining sector
Total Assets and Audit Opinion: Impact on Audit Delay in Food and Beverage Manufacturing: Pengaruh Total Aset dan Opini Audit terhadap Penundaan Audit pada Perusahaan Manufaktur Subsektor Makanan dan Minuman: Bukti dari Bursa Efek Indonesia Akhmad Zain Muzauwas; Nurasik Nurasik
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3826

Abstract

This research aims to investigate the effect of Total Assets, Profitability, Solvency, and Audit Opinion on Audit Delay in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange during the period of 2018-2020. The study utilized secondary data from financial statements and annual reports obtained from the website of Bursa Efek Indonesia. The sample comprised 24 purposively selected companies, representing a three-year observation period. Descriptive statistical analysis, classic assumption tests, t-tests, and multiple regression analysis using SPSS version 20 software were conducted for data analysis. The findings reveal that Total Assets and Audit Opinion exerted a significant negative influence on audit delay. However, Profitability and Solvency were found to have no significant effect on audit delay. These results contribute to the understanding of factors affecting audit delay in the food and beverage manufacturing sector and have implications for auditors, regulators, and researchers in the field of financial auditing. Highlights: The study examines the impact of Total Assets and Audit Opinion on Audit Delay in the Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange. Findings reveal that Total Assets and Audit Opinion have a significant negative effect on Audit Delay. This research contributes to understanding the factors influencing Audit Delay in the food and beverage manufacturing sector and has implications for auditors, regulators, and researchers in the field of financial auditing. Keywords: Total Assets, Audit Opinion, Audit Delay, Food and Beverage Manufacturing, Indonesia Stock Exchange.
Co-Authors Abidah Garizah Bardina Adelia Asma Akhmad Zain Muzauwas Andi Purdiansyah Anugerah Ab’du Rasyid Bayu Hari Prasojo Bernika Ivanda Zulfi Lestari Dafita Wahyu Mekarsari Desy Fithry Aryanti Dina Rofita Dwi Tantri Widiya Sari Eka Hasanah Ariyati Endah Hermawan Budianti Endra Wahyu Ningdiyah Eny Maryanti Faradisha Windy Rosita Fitiyan Izza Noor Abidin Fitiyan Izzah Noor Abidin Fitri Wulandari Hadiah Fitriyah Helena Kournikova Heri Widodo Hilda Melinda Imelda Dian Rahmawati Inggit Faridatus Sholikah Julia Vivi Maulidah Miftakhul Jannah Mochamad Rizal Yulianto Nisfu Nur Fadilah Purdiyani Purdiyani Rosita Umamah Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sigit Hermawan Sintya Andriani Fauzi Wahyu Dwi Pangestining Tiyas Widya Safitri Wiwit Hariyanto