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All Journal Kompartemen : Jurnal Ilmiah Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi 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 Academia Open
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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Transforming Pricing Strategies Globally Through Activity Based Costing Miftakhul Jannah; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1078

Abstract

This study evaluates the costing methods of Mami Pia & Cookies, using interviews, observations, and documentation to analyze their production costs. Results show that the company’s current full costing method aligns with accounting theories but is not fully integrated into their pricing strategy, especially for factory overhead. The study recommends adopting Activity Based Costing (ABC) to improve the accuracy of production cost calculations and pricing decisions, leading to more effective financial management and policy-making. Highlights: 1. Theoretical alignment of costing methods.2. Incomplete integration with pricing strategies.3. Recommendation: Adopt Activity Based Costing for accuracy. Keywords: Costing Methods, Mami Pia & Cookies, Activity Based Costing, Production Costs, Pricing Strategy
Success and Challenge Reporting through BOS Fund Management Anugerah Ab’du Rasyid; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1082

Abstract

This study assesses the management of school operational assistance funds (BOS) at Pucang 4 Public Elementary School, Sidoarjo Regency, Indonesia, focusing on planning, utilization, reporting, and identifying supporting factors and obstacles according to the 2021 BOS Technical Guidelines. Through qualitative methods including observation, documentation, and interviews, the study reveals successful planning and utilization but challenges in timely reporting. Despite limited financial expertise among school staff, efforts were made to meet reporting criteria, albeit with delays. The findings emphasize the importance of effective communication and training in financial management to enhance reporting practices, and suggest addressing challenges such as delayed fund disbursement and insufficient guidance from education authorities to ensure transparent and accountable use of BOS funds, offering insights for policymakers and educational administrators to refine guidelines and support mechanisms. Highlights: 1. Efficient BOS fund planning and utilization.2. Reporting challenges despite efforts.3. Communication crucial for transparent financial management. Keywords: School Operational Assistance Funds, Management, Reporting, Challenges, Education Governance
TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2): A STUDY IN PASURUAN DISTRICT Nurasik Nurasik; Endra Wahyu Ningdiyah; Fitiyan Izzah Noor Abidin
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.17

Abstract

This research aims to analyze the influence of taxpayer awareness attitudes, tax service quality, tax rates and household income on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pasuruan Regency . This research method uses quantitative research with primary data as a data source. The population of this research is all taxpayers in Pasuruan Regency, totaling 17,345 taxpayers . The sampling method used is Purposive Sampling . Because researchers use their own judgment by deliberately selecting members of the population who are deemed to be able to provide information, the selected respondents must meet the sample requirements, namely: every person or taxpayer who has a NPWP. The number of samples used in this research was 240 people. This research use analysis techniques regression linear multiple with data processing tools SPSS version 27 . The results of this research indicate that the Taxpayer's Awareness Attitude Influences Taxpayer Compliance. The Quality of Fisfus Services Influences Taxpayer Compliance. Tax Rates Affect Taxpayer Compliance. Household Income Influences Taxpayer Compliance
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN SUB-SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2022 Faradisha Windy Rosita; Nurasik Nurasik
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.18

Abstract

Keberhasilan suatu perusahaan dapat dicerminkan melalui kinerja keuangan perusahaan yang berguna untuk mengukur tingkat keberhasilan suatu perusahaan. Dalam meningkatkan kesejahteraan serat keberhasilan perusahaan perlu dilakukan pemaksimalan keuangan. Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara profitabilitas, likuiditas dan solvabilitas secara parsial terhadap kinerja keuangan pada perusahaan sub sektor gas dan minyak yang terdaftar di Bursa Efek Indonesia periode 2019 -2022. Metode pengumpulan data yang digunakan adalah dokumentasi, yaitu pengumpulan data atau dokumen yang diperoleh dari akses website Bursa Efek Indonesia (www.idx.co.id). Sampel dipilih dengan menggunakan metode purposive sampling dan sampel yang layak digunakan adalah 14 perusahaan sub sektor gas dan minyak yang terdaftar di BEI. Regresi linier berganda, uji t, dan analisis koefisien determinasi (R2) merupakan teknik analisis yang digunakan dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Profitabilitas (X1) mempunyai pengaruh dan signifikan terhadap Keuangan. Kinerja (Y) dengan nilai signifikansi 0,000<0,05. Variabel Likuiditas juga menunjukkan pengaruh dan signifikan terhadap Kinerja Keuangan (Y) dengan nilai signifikansi 0,006 < 0,05. Selanjutnya variabel Solvabilitas mempunyai pengaruh dan signifikan terhadap Kinerja Keuangan (Y) dengan nilai signifikansi 0,024 < 0,05.
ISAK NUMBER 35 : NON-PROFIT ORGANIZATION IN FINANCIAL REPORTING Nurasik Nurasik; Bernika Ivanda Zulfi Lestari; Sarwenda Biduri; Wiwit Hariyanto
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.82

Abstract

This study aims to determine the suitability of the financial statements presented by the Al Falah Mosque Foundation in Surabaya with the Interpretation of Financial Accounting Standards (ISAK) Number 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. This research uses qualitative research with an interpretive approach. Data collection techniques through interviews, observation and documentation. The results obtained from this research are that Based on the results and discussion of research conducted by researchers, it can be concluded that, the financial statements of the Al Falah Mosque Foundation Surabaya have been presented in accordance with ISAK 35, namely concerning the Presentation of Financial Statements of Non-Profit Oriented Entities and prepared in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This can be seen from the financial statements that have been presented by the AL Falah Surabaya Mosque Foundation have fulfilled the elements of ISAK 35, namely: (1) The statement of financial position has been classified into several sections, namely current assets and non-current assets, liabilities and net assets; (2) The comprehensive income report has been classified in accordance with its restrictions, namely unbound and temporarily bound, it's just that there is a difference in the mention of terms in the comprehensive income report into an activity report; (3) The report on changes in net assets is made into 1 (one) with activity reports; (4) The cash flow statement is prepared using the direct method; and (5) Notes to the financial statements of Masjid Al Falah Foundation do not record the receipt of endowments and grants that have been received. The financial statements of the Al Falah Mosque Foundation Surabaya are only intended for the internal foundation, namely to the Trustees, unless the foundation has a loan at the bank, the financial statements are also reported to the bank.
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.
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