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Nurasik Nurasik
Universitas Muhammadiyah Sidoarjo
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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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.
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