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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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Profitability, Liquidity, and Capital Structure: An Analysis of Food and Beverage Companies in Indonesia Wahyu Dwi Pangestining Tiyas; Nurasik Nurasik
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Purdiyani Purdiyani; Nurasik Nurasik
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Rosita Umamah; Nurasik Nurasik
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Akhmad Zain Muzauwas; Nurasik Nurasik
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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.

Analysis of Accountability and Transparency in the Management of APBDes in Sidoarjo Regency Dina Rofita; Nurasik Nurasik; Imelda Dian Rahmawati; Sigit Hermawan
Indonesian Journal of Cultural and Community Development Vol 13 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

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.

A LITERATURE REVIEW: RISET AKUNTANSI KEPERILAKUAN DI INDONESIA Fitri Wulandari; Sigit Hermawan; Hadiah Fitriyah; Nurasik Nurasik
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.597

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

Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard Julia Vivi Maulidah; Sarwenda Biduri; Nurasik Nurasik; Wiwit Hariyanto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2775

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

THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.352

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.

DETERMINAN KECURANGAN AKADEMIK PADA PEMBELAJARAN HYBRID Sarwenda Biduri; Adelia Asma; Santi Rahma Dewi; Nurasik Nurasik
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.582

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

Revolutionizing Indonesia's Sales Cycle From Manual Cash to Seamless Automation Abidah Garizah Bardina; 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.v19i2.1072

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

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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