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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 Indonesian Journal of Innovation Studies 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 Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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The Influence of Good Corporate Governance, Leverage, and Firm Size on the Integrity of Financial Statements: Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Integritas Laporan Keuangan Nur Intan Fadilah; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The world that is increasingly developing in the current era of globalization makes many new companies appear. This makes the competition tighter which can make the value of the company higher and make the company's performance also have to be further developed so that the integrity of the financial statements is one of the components used to assess the company's performance. In this case, GCG, Leverage, and Firm Size are very important to be implemented in the company in order to provide improvements to the integrity of financial statements and as added value for the company. Thus, the purpose of this study is to determine whether Good Corporate Governance, Leverage, and Firm Size affect the integrity of financial statements in Consumer & Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. In this research, the research used has a quantitative method, in this research the type of data used is secondary data through the technique of data collected by documentation, the sample used in this research is industrial food and consumer companies that are members of the Indonesia Stock Exchange in research conducted from 2017 to 2020. In taking samples using the purposive sampling method. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of this study indicate that: (1) Independent Commissioner has an effect on the Integrity of Financial Statements. (2) The Audit Committee has an effect on the Integrity of Financial Statements. (3) Leverage affects the Integrity of Financial Statements. (4) Firm Size affects the Integrity of Financial Statements.

Fraud Triangle Analysis in Detecting Potential Fraud in Financial Statements: Analisis Fraud Triangle dalam Mendeteksi Potensi Kecurangan Terhadap Laporan Keuangan Anisa Jayanti; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This studied aims to analyze fraudtriangle to potential fraudulent financial statement. Ffraudtriangle in this studied presure that proxieed by financial tarjet, finanecial need, external pressure, oportunity thats proxied by nature of industrie and inefective monitoring and rationalization thats proxied by auditor chanjes. This studied use F-score to investigation the potencial of fraudulent fiancial statements.The Populations in0this studied PT Garuda Indonesia list on the Indonesian Stock Exchanges 2017-2019. The studied use the multiples regresions for the analyss. The resulsts how thats only oportunity that proxied by inefective monitoring, nature of industrie, financial need and rationalization proved has significanta effects to the potencials of fraudulent financial statements. Meanwhile, financial tarjet and eksternal presure has no significants effects to fraudulent financial statements.

Analysis of Financial Statements Based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM): Analisis Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Adza Razan Nur Shabrina; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The type of research used is a qualitative research method, is a case study and is aimed at the existing facts. The data collection technique used is by means of observation, interviews and documentation. Data analysis techniques are made with the following stages: 1) Outlining the financial statements of PT. Al-Misfalah in 2020. 2) Review, compare and analyze the financial statements of PT. Al-Misfalah according to SAK EMKM to assess conformity. 3) Drawing conclusions from the results of the study on the implementation of SAK EMKM in the financial statements of PT. Al-Misfalah. The results of research and discussion explain that the financial statements of PT. The majority of Al-Misfalah have complied with SAK EMKM. However, there are things that do not meet the provisions, namely the recording of tax expense in the income statement is not separated from other expenses and the financial statements do not make notes to the financial statements.

Analysis of Effectiveness and Efficiency in Measurement of DKI JAKARTA's Financial Performance in 2019-2020: Analisis Efektivitas dan Efisiensi dalam Pengukuran Kinerja Keuangan DKI JAKARTA Tahun 2019-2020 Arinda Nur Alifah Febriyanti; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effectiveness and efficiency in measuring DKI Jakarta's financial performance in 2019-2020, whether DKI Jakarta programs in 2019-2020 have been effective and efficient for the community and become an internal evaluation for DKI Jakarta in 2019-2020. This research method uses quantitative descriptive, data collection is carried out with work programs on the 2019-2020 financial performance report of DKI Jakarta. In measuring the effectiveness of the 2019-2020 DKI Jakarta work progra,. The results showed that (1) The research analysis on measuring the effectiveness of the DKI Jakarta government's performance in 2019-2020 was included in the effective category. Of all program realizations, the program plans are categorized as effective on average. This shows that the output programs that have been made by the DKI Jakarta government in 2019-2020 have reached the community according to their potential. (2) Research analysis on measuring the efficiency of the DKI Jakarta government's performance in 2019-2020 is in the efficient category. Of all budget realizations from the budget plan, it is in the average category, although in detail there are several programs that are not available due to the COVID-19 pandemic.

Implementation of Raw Material Inventory Control System to Increase Sales of Hand Batik: Implementasi Sistem Pengendalian Persediaan Bahan Baku Untuk Meningkatkan Penjualan Batik Tulis Rihan Fajri; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to explain about how to control the supply of raw materials in the Batik Tulis Trading Business "Jetis Sidoarjo". The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach with a descriptive approach. In the object of this research, namely the implementation of a raw material inventory control system to improve the quality of batik production in Kampoeng Batik Tulis Jetis SMEs. The subjects in this research are the UMKM Kampoeng Batik Tulis Jetis, Lemahpuro Village, Sidoarjo District, Sidoarjo Regency, East Java. With descriptive research, the researcher only intends to describe (describe) or explain the symptoms that are currently happening. The results of this study can be concluded that using the calculation of safety stock and reordering is more effectively used in controlling raw material inventory when compared to current company policies. Companies can predict or avoid shortages or excess raw materials that can result in disruption of the production process by setting a safety stock calculation and also setting a re-order point, so the company can know or predict when to reorder and obtained with minimal inventory costs.

Ratio of Liquidity, Profitability and Activity to the Remaining Profit of Cooperatives in Sidoarjo Regency: Rasio Likuiditas, Profitabilitas dan Aktivitas terhadap Besarnya Sisa Hasil Usaha Koperasi di Kabupaten Sidoarjo Erika Fitriyanti; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims analyze the effect of liquidity ratio, profitability, and activity on the amount of the remaining operating results of cooperatives in Sidoarjo Regency in 2019-2020. This research uses secondary data. This research method uses quantitative, the population in this study is 720 active cooperatives in Sidoarjo Regency and 21 cooperatives during 2019-2020 period which are used as research samples. The sample selection in this research was taken with the type of probability sampling with a simple random sampling method. Data collection techniques using documentation. The data analysis technique used SPSS version 26. The results in this research indicate that the liquidity ratio partially affects the amount of the remaining operating results of cooperatives, the profitability ratio partially has no effect on the amount of the remaining operating results of cooperatives, and the activity ratio partially has no effect on the amount of the remaining results of cooperative operations.

Liquidity, Capital Structure, Investment Decisions and Investment Opportunity Set (IOS) on Company Value: Likuiditas, Struktur Modal, Keputusan Investasi dan Investment Opportunity Set (IOS) Terhadap Nilai Perusahaan Hariani Oktavia Damayanti; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Many previous sources have described various factors that affect firm value so that there are inconsistencies between one study and another. For this reason, this study aims to determine the effect of liquidity, capital structure, investment decisions and Investment Opportunity Set (IOS) on firm value. The research method used is a qualitative research method. The data used is a type of secondary data. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 60 companies. Samples were taken using purposive sampling technique. Data were analyzed using multiple linear regression analysis technique with the help of SPSS 25 application. The result of this research is that liquidity and capital structure variables have no effect on firm value. On the other hand, the investment decision variables and the Investment Opportunity Set (IOS) are considered to have a partial effect on firm value.

Company Size, Capital Structure and Cash Flow Against Company Value in Construction Companies Listed on the Indonesia Stock Exchange (IDX): Ukuran Perusahaan, Struktur Modal dan Arus Kas Terhadap Nilai Perusahaan Pada Perusahaan Kontruksi Yang Terdaftar di Bursa Efek Indonesia (BEI) Chowiyah Chowiyah; Nurasik Nurasik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine whether company size, capital structure and cash flow have an effect on firm value in construction companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2020 period. The method used is quantitative. In this study, the type of data used was secondary data with data collection techniques using the documentation method, as well as sampling using the purposive sampling method. Population data as many as 16 companies, and obtained a sample of 8 companies. in this study using SPSS. The results of this study are firm size has no significant effect on firm value, capital structure has no significant effect on firm value, cash flow has no significant effect on firm value.

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

Co-Authors Abidah Garizah Bardina Adelia Asma Adza Razan Nur Shabrina Afinia Arini Mashudi Akhmad Zain Muzauwas Albiansa Febrianto Andi Purdiansyah Anisa Jayanti Anugerah Ab’du Rasyid Arinda Nur Alifah Febriyanti Bernika Ivanda Zulfi Lestari Chowiyah Chowiyah Desy Fithry Aryanti Dina Rofita Eka Hasanah Ariyati Endah Hermawan Budianti Endra Wahyu Ningdiyah Eny Maryanti Erika Fitriyanti Faradisha Windy Rosita Fitiyan Izza Noor Abidin Fitiyan Izzah Noor Abidin Fitri Wulandari Hadiah Fitriyah Hariani Oktavia Damayanti Helena Kournikova Hilda Melinda Imelda Dian Rahmawati Inggit Faridatus Sholikah Julia Vivi Maulidah Miftakhul Jannah Nisfu Nur Fadilah Nur Intan Fadilah Purdiyani Purdiyani Ricco Ardiansyah Rihan Fajri Rosita Umamah Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sigit Hermawan Uswatun Khasanah Wahyu Dwi Pangestining Tiyas Widya Safitri Wiwit Hariyanto Yuli Astutik

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