Article Per Year (5 Year)
p-Index From 2020 - 2025
1.259
P-Index
This Author published in this journals
All Journal International Journal of Artificial Intelligence Research Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Khazanah Sosial Jurnal Ilmiah Wahana Pendidikan Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance
Nasution, Raden
Unknown Affiliation
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Farmasi Zahra, Firlia Adnina; Nasution, Raden
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12965

Abstract

This study intends to determine and to some extent dissect the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. To determine the concurrent effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. In this review, the technique used is a quantitative strategy with a sample of 45 pharmaceutical companies used. Examination of the information used is a direct relapse examination which is different by using partial and simultaneous tests. The results of this study are that the cash turnover variabel does not significantly affect profitability, the accounts receivable turnover variabel has an influence on profitability. Inventory turnover variabels affect profitability Taken together, cash turnover, accounts receivable turnover and inventory turnover affect the p
Pengaruh Sales Growth, Leverage, dan Aktivitas Perusahaan Terhadap Tingkat Financial Distress Pada Perusahaan Tekstil & Garmen Periode 2018-2023 Andira, Kayla; Nasution, Raden
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1381

Abstract

Indonesia’s textile and garment industry is under considerable pressure due to trade imbalances, increasing illegal imports, and low operational efficiency, which have collectively triggered a wave of corporate bankruptcies. This study aims to analyze the effect of Sales Growth, Leverage (Debt to Equity Ratio), Inventory Turnover (ITO), and Total Asset Turnover (TATO) on Financial Distress among textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. A quantitative method was employed using descriptive and verificative statistical approaches. The research population consisted of 17 companies, from which 11 companies were selected as samples through purposive sampling, resulting in 66 firm-year observations. Data analysis was conducted using binary logistic regression with the assistance of IBM SPSS Statistics 27. The simultaneous test results indicate that all four independent variables significantly influence Financial Distress. Partially, Leverage has a significant positive effect, Total Asset Turnover has a significant negative effect, while Sales Growth and Inventory Turnover show no significant impact. The coefficient of determination shows that the model explains 67.3% of the variance in Financial Distress, with the remaining 32.7% attributed to other variables not included in the model. These findings highlight the critical role of capital structure and asset utilization efficiency in mitigating financial distress risk, rather than relying solely on sales growth or inventory turnover.
Pengaruh Solvabilitas Dan Profitabilitas Terhadap Pertumbuhan Harga Saham (Studi Empiris Pada Perusahaan Yang Tergabung Di Indeks Saham LQ45 Periode 2018-2023) Sari, Dini Puspita; Nasution, Raden
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21161

Abstract

Penelitian ini menganalisis kemampuan solvabilitas dan profitabilitas dalam memprediksi pertumbuhan harga saham perusahaan LQ45 periode 2018–2023. Latar belakang penelitian berangkat dari paradoks meningkatnya partisipasi masyarakat di pasar modal, namun harga saham justru tertekan akibat kenaikan suku bunga The Fed yang melemahkan sentimen global. Sampel terdiri dari 10 perusahaan LQ45 dengan variabel independen Debt to Equity Ratio (DER) dan Return on Equity (ROE), serta variabel dependen berupa pertumbuhan harga saham. Analisis menggunakan regresi linier berganda dengan uji asumsi klasik untuk memastikan validitas model. Hasil penelitian menunjukkan bahwa baik DER maupun ROE tidak berpengaruh signifikan terhadap pertumbuhan harga saham. Temuan ini mengindikasikan bahwa pergerakan harga saham lebih dipengaruhi faktor makroekonomi dan perilaku investor dibandingkan rasio keuangan semata. Implikasi penelitian menekankan pentingnya mengombinasikan analisis fundamental dengan pemantauan kondisi makro dan indikator sentimen pasar.
The Role of Internal Audit in Fraud Prevention and Financial Mismanagement in Local Governments in Indonesia Nasution, Raden; Bayudhirgantara, Emanuel M; Dailibas, Dailibas; Chaerudin, Chaerudin
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of internal audit in strengthening local government resilience against fraud and financial misconduct. The focus of the study is on the efforts of internal audit in detecting and preventing fraud, addressing resource limitations, and leveraging audit technology to improve oversight effectiveness. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with 15 internal auditors from various government agencies, direct observations of audit practices, and document analysis. Data analysis was conducted inductively using data reduction, presentation, and conclusion drawing techniques, as well as validation through source triangulation. The findings of the study reveal three key conclusions. First, internal audit functions as a preventive and early detection mechanism through strengthening internal control systems and educating personnel. Second, resource limitations, both in terms of budget and the number and competence of auditors, have weakened audit effectiveness, resulting in some fraud going undetected. Third, the use of technology has the potential to increase audit efficiency and accuracy; however, its adoption is still hindered by limited infrastructure, low technical capacity, and resistance from senior auditors. The implications of this study emphasize the need to strengthen internal audit through improving human resource capacity, adequate budget allocation, legal protection for auditors, and the modernization of technology-based audit systems. This study provides an original contribution by offering a holistic approach that combines human, institutional, and technological aspects in analyzing the effectiveness of internal audits in local governments. Thus, this research enhances academic understanding and provides practical recommendations for public financial governance policies that are more transparent and accountable.
Influence of Audit Technology Implementation on Efficiency and Accuracy of Audits in Public Companies: A Case Study of Manufacturing Companies in Indonesia Nasution, Raden; Dailibas, Dailibas; Chaerudin, Chaerudin; Harahap, Muhammad Nasim; Mutaufiq, Ali; Kumala, Destiana
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1196

Abstract

This research discusses the influence of the application of audit technology on audit efficiency and accuracy in manufacturing companies in Indonesia. This research uses a type of quantitative research with a survey approach with the method used is saturated sampling/census, with a sample of 26 manufacturing companies in Indonesia. This research data analysis technique uses PLS software version 3.0 (Partial Least Square). The results of the research showed that the application of audit technology had a positive and significant effect on efficiency with a statistical t value of 31.066 > 2.055 and a P-value of 0.000, this means that techniques for implementing audit technology such as audit information systems , big data analytics. , and AI (artificial intelligence) technology can significantly improve the efficiency of the audit process. This technology allows auditors to conduct deeper analysis of transaction data and complex patterns, identifying anomalies or potential risks more quickly and precisely. The application of audit technology has a positive and significant effect on audit accuracy with a statistical t value of 76.415 > 2.055 and a P-value of 0.000, this means that accurately, audit technology can also minimize human error in the audit process, because it can carry out automatic testing and broader analysis of available data. This increases the accuracy of the financial reports produced, which is one of the main objectives of the audit process in supporting transparency and public trust in public companies.
PENGARUH BEBAN OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSETS (ROA) PADA BANK UMUM KONVENSIONAL PERIODE 2016-2022 Budiman, Ervina Aulia; Nasution, Raden
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10516085

Abstract

The purpose of this study is to ascertain how operational costs affect operating income (BOPO) and capital adequacy ratio (CAR) affect return on assets (ROA) for traditional commercial banks listed on the Indonesia Stock Exchange (IDX) for the years 2016 through 2022. Conventional banks that are listed on the IDX from 2016 to 2022 make up the study's population. Based on established criteria, a total sample of seven companies was selected in this study. Data analysis was done using multiple regression analysis, the traditional assumption test, and descriptive statistical analysis. The results of this study show that (1) Operating Expenses Against Operating Income (BOPO) (X1) have a negative effect on Return On Assets (ROA). This is indicated by a significance value (Sig.) 0.000 <0.050. (2) Capital Adequacy Ratio (CAR) (X2) has no significant effect on Return On Assets (ROA). This is indicated by a significance value (Sig.) 0.390 > 0.050. (3) Operating Expenses to Operating Income (BOPO) (X1) and Capital Adequacy Ratio (CAR) (X2) have a simultaneous effect on Return On Assets (ROA). This is indicated by a significance value (Sig.) 0.000< 0.05.
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATU BARA PERIODE 2016-2022 Sekar Sari, Farhana Dita; Nasution, Raden
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10516470

Abstract

This study aims to examine the effect of Return on Equity (ROE), Debt To Equity Ratio (DER) and Current Ratio (CR) on Stock Return in Coal Mining Subsector Companies Listed on the Indonesia Stock Exchange for the 2016-2022 Period. The research method used is a quantitative method with a verificative descriptive approach. The population in this study is coal mining subsector companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The sampling technique used in this study was purposive sampling and was obtained by as many as 8 companies. Data analysis techniques are carried out by descriptive statistical analysis, classical assumption testing, verificative analysis and hypothesis testing with t test and F test using SPSS 26 software. The results of this study show that: (1) Return on Equity (ROE) partially has a significant positive effect on stock returns, (2) Debt to Equity Ratio (DER) partially does not have a significant effect on stock returns, (3) Current Ratio (CR) partially has a significant positive effect on stock returns, (4) Return on Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) simultaneously have a significant effect on Stock Returns.
Co-Authors Abdul Rauf Chaerudin Andira, Kayla Bayudhirgantara, Emanuel M Budiman, Ervina Aulia Dailibas, Dailibas Kumala, Destiana Mutaufiq, Ali Sari, Dini Puspita Sekar Sari, Farhana Dita Zahra, Firlia Adnina