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All Journal Kompartemen : Jurnal Ilmiah Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Journal of Islamic and Muhammadiyah Studies IJBLPS Journal of Economics and Economic Policy

Nurasik Nurasik

Universitas Muhammadiyah Sidoarjo

Author-ID : 3652105

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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

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 Hilda Melinda; Nurasik Nurasik
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Helena Kournikova; Nurasik Nurasik
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Inggit Faridatus Sholikah; Nurasik Nurasik
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Endah Hermawan Budianti; Nurasik Nurasik
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Desy Fithry Aryanti; Nurasik Nurasik
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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.

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 Andi Purdiansyah; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 2 (2018): February
Publisher : Universitas Muhammadiyah Sidoarjo

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

PROFESIONALISME DAN ETIKA PROFESI SEBAGAI DASAR PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK Nurasik Nurasik; Santi Rahma Dewi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

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.

Financial Performance of People's Credit Bank in the Era of Disruption 4.0 Nurasik Nurasik; Nisfu Nur Fadilah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12514

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).

The Influence of Entrepreneurial Spirit, Family Environment and Internal Locus of Control on Entrepreneurial Interest Widya Safitri; Nurasik Nurasik
Journal of Islamic and Muhammadiyah Studies Vol 2 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

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

Co-Authors Abidah Garizah Bardina Adelia Asma Akhmad Zain Muzauwas Andi Purdiansyah Anugerah Ab’du Rasyid Bernika Ivanda Zulfi Lestari Desy Fithry Aryanti Dina Rofita 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 Hilda Melinda Imelda Dian Rahmawati Inggit Faridatus Sholikah Julia Vivi Maulidah Miftakhul Jannah Nisfu Nur Fadilah Purdiyani Purdiyani Rosita Umamah Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sigit Hermawan Wahyu Dwi Pangestining Tiyas Widya Safitri Wiwit Hariyanto

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