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<![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]]>
<![CDATA[PROFESIONALISME DAN ETIKA PROFESI SEBAGAI DASAR PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK ]]>
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v2i2.3294
<![CDATA[This study aims to find out how the influence of auditor professionalism and professional ethics can help auditors making decisions about the level of materiality, so that it is expected to improve the quality of the auditor's performance making decisions regarding the fairness of a financial report presented by the client, so that the level of public trust in services given by the auditor willincrease. This study used quantitative methods. Researcher will select the respondent then spread the questionnaire in order to get the data needed so that the goal can be achieved. This questionnaire was distributed to auditors who work in public accountants in the city of Surabaya. Questionnaires that have been collected are tabulated and obtained using SPSS. It is expected that this research can provide an understanding to auditors to constantly improve their competenceadequately and uphold professional ethics in accordance with the existing professional code of ethics, because professionalism is a very important determinant and gives consideration to materiality achieve audit tests that are received independently and objectively for the benefit of its stakeholders. The results of this study will also provide knowledge and understanding to the public or business people to be more selective in choosing the auditor to examine their financialstatements.Keywords: Professionalism, Professional Ethics, Materiality, Auditors.]]>
<![CDATA[Financial Performance of People's Credit Bank in the Era of Disruption 4.0 ]]>
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Nisfu Nur Fadilah]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v20i1.12514
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan yang dicerminkan oleh rasio profitabilitas sebelum maupun sesudah dampak financial technology (Fintech) atas kegiatan usaha Bank Perkreditan Rakyat (BPR) di Kabupaten Sidoarjo yang telah terdaftar di Otoritas Jasa Keuangan (OJK). Pada penelitian ini menggunakan jenis data kuantitatif dengan populasi seluruh BPR di provinsi Jawa Timur. Sampel penelitian berjumlah 8 (delapan) BPR di kabupaten Sidoarjo yang dipilih berdasarkan metode purposive sampling periode 2 (dua) tahun sebelum fintech dan 2 (dua) tahun setelah dampak fintech pada laporan keuangan triwulanan BPR. Adapun analisis normalitas menggunakan one sample kolmogorov smirnov, serta hipotesisnya menggunakan uji paired sample t-test dan uji wilcoxon signed-rank test dengan tingkat signifikansi 5%. Hasil dan kesimpulan yang dapat diambil dari penelitian ini, bahwa adanya financial technology di era disrupsi 4.0 mempengaruhi kinerja keuangan BPR dimana terdapat perbedaan rasio Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) dan Beban Operasional dan Pendapatan Operasional (BOPO), pada rentang waktu sebelum dan sesudah adanya financial technology (fintech).]]>
<![CDATA[The Influence of Entrepreneurial Spirit, Family Environment and Internal Locus of Control on Entrepreneurial Interest ]]>
<![CDATA[Widya Safitri]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Journal of Islamic and Muhammadiyah Studies Vol 2 (2022): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jims.v2i0.1554
<![CDATA[This study aims to analyze the influence of the entrepreneurial spirit, family environment and internal locus of control on entrepreneurial interest. The sampling method used is probability sampling. The probability sampling technique used in this study is the Slovin formula. The sample in this study were 257 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the entrepreneurial spirit has an influence on entrepreneurial interest. Family Environment Affects Interest in Entrepreneurship. Internal Locus of Control Affects Entrepreneurial Interest]]>
<![CDATA[Analysis of Accountability and Transparency in the Management of APBDes in Sidoarjo Regency ]]>
<![CDATA[Dina Rofita]]>;
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Imelda Dian Rahmawati]]>;
<![CDATA[Sigit Hermawan]]>
<![CDATA[ Indonesian Journal of Cultural and Community Development Vol 13 (2022): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijccd.v13i0.830
<![CDATA[This study is to determine the accountability and transparency of the village income and expenditure budget. This research was carried out in Kedungsolo Village, Porong District which was the object and used the 2021 fiscal year which will be the object of research. Qualitative is the method used and primary and secondary data is the source of data to be used which is obtained from documents. Informants in this study were the village head, treasurer, secretary, and the Village Consultative Body (BPD). The results of this study indicate that the APBDes management has implemented the principle of Accountability and the principle of Transparency in accordance with the applicable law which is posted around the front of the Balai Desa office.]]>
<![CDATA[A LITERATURE REVIEW: RISET AKUNTANSI KEPERILAKUAN DI INDONESIA ]]>
<![CDATA[Fitri Wulandari]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Hadiah Fitriyah]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v11i2.597
<![CDATA[Akuntansi keperilakuan merupakan bidang akuntansi yang relatif baru dibandingkan dengan bidang akuntansi lainnya. Tujuan penelitian ini yaitu untuk memetakan topik penelitian, metoda poenelitian, subyek penelitian, dan sitasi dari artikel yang ditemukan peneliti. Hasil penelitian ini menunjukkan jumlah artikel yang terbit dalam 5 topik yang ditentukan peneliti selama periode 2007-2021. Metoda yang paling banyak digunakan selama 15 tahun adalah kuisioner, sedangkan subyek yaitu akademik/mahasiswa. Hasil dari sitasi diurutkan dari jumlah yang terbesar hingga terkecil dalam tiga besar saja. Sehigga untuk peneliti selanjutnya agar dapat mengembangkan topik maupun variabel lainnya untuk mengembangkan peneliti ini.Kata Kunci: literature review, akuntansi keperilakuan, riset akuntansi]]>
<![CDATA[Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard ]]>
<![CDATA[Julia Vivi Maulidah]]>;
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i1.2775
<![CDATA[The purpose of the study is represented by a repeat of CEOs' pictures against financial targets, opportunities from ineffective oversight, rationalization of auditors, revenue-driven skills, and balance sheet reporting of companies implementing ASEAN groups. It is to examine the effects of arrogance. Administrative performance map for the 2018-2020 season. This study uses a quantitative approach. The sample used consisted of his 15 companies that had implemented the ASEAN Corporate Governance Scorecard in the period 2018-2020. The data used in this study are secondary data obtained from company financial statements and annual reports obtained from the investment gallery of Muang Madhya University, Sidoarjo. The data analysis method is multiple regression analysis using the SPSS v26 program. The results of this study show that (1) Financial targets do not influence financial fraud; (2) Ineffective oversight influences financial fraud; (3) Auditor rotation does partially indicates that it does not affect reporting. Report; (4) Direction change impacts fraudulent financial reporting; and (5) Number of repeated CEO impacts fraudulent financial reporting]]>
<![CDATA[THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING ]]>
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Wiwit Hariyanto]]>;
<![CDATA[Eny Maryanti]]>;
<![CDATA[Nurasik Nurasik]]>;
<![CDATA[Sartika Sartika]]>
<![CDATA[ Media Mahardhika Vol. 20 No. 2 (2022): January 2022 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v20i2.352
<![CDATA[This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.]]>
<![CDATA[DETERMINAN KECURANGAN AKADEMIK PADA PEMBELAJARAN HYBRID ]]>
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Adelia Asma]]>;
<![CDATA[Santi Rahma Dewi]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 2 (2023): January 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i2.582
<![CDATA[Academic cheating is a growing problem in hybrid education. There is research that focuses on the causes of academic cheating, but the research results are conflicting. The purpose of this study is to find the consistency of the factors that influence academic fraud, especially the fraud triangle. This research method uses a quantitative approach. Partial t test data analysis technique for testing hypotheses on IBM SPSS version 26 software. The research subjects were accounting students at Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. A simple random sampling technique was used to determine the research sample and the number of samples was determined using the Slovin formula. This study shows that the influential and unaffected variables, namely the opportunity and rationalization variables, have an effect on academic cheating in hybrid learning. While the variables Pressure and Gender have no effect on academic cheating during hybrid learning]]>
<![CDATA[Revolutionizing Indonesia's Sales Cycle From Manual Cash to Seamless Automation ]]>
<![CDATA[Abidah Garizah Bardina]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/ijler.v19i2.1072
<![CDATA[This study evaluates the implementation of the Accounting Information System (AIS) in the sales cycle at PT. Perdana Sukses Makmur. Using a descriptive qualitative approach, primary data were collected through interviews with sales and cash receipt staff, while secondary data were gathered from literature reviews. Results indicate that while the AIS effectively supports sales processes, cash receipts are still managed manually, leading to occasional errors. The study highlights the need for further system integration to automate cash receipts and enhance overall efficiency. This research underscores the importance of ongoing AIS improvement to keep pace with technological advancements and business requirements. Highlight: 1. AIS supports sales but manual cash receipts cause inefficiencies.2. Data reveal system errors and highlight process inefficiencies.3. System integration needed to automate cash receipts and boost efficiency. Keywords: Accounting Information System, Sales Cycle, Cash Receipts, System Integration, PT. Perdana Sukses Makmur]]>
