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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia The Accounting Journal of Binaniaga Jurnal Ilmiah Binaniaga Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Kumparan Fisika JURNAL PUNDI eCo-Buss JURMA : Jurnal Program Mahasiswa Kreatif Journal of Computer Science and Engineering (JCSE) eCo-Fin Jurnal Ekonomika Dan Bisnis Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JAKBS JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Muhammad Nur Rizqi
Universitas Ibn Khaldun
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Purchasing Power Under Pressure: Examining the 12% VAT Increase Amid Indonesia's Economic Recovery Rasiman; Prasetia, Angga; Rizqi, Muhamad Nur; Mauludin, Ilyas
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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Abstract

This study analyzes the impact of the increase in Value Added Tax (VAT) rates from 11% to 12% on the purchasing power of the Indonesian people. Using a quantitative-descriptive approach, this study observes how these policies affect consumption patterns, inflation, and general public welfare. The results of the study show that the low-income group is the most affected by this policy. The government has made efforts to reduce the negative impact by providing subsidies and other fiscal incentives. However, this analysis shows that these measures are still not fully effective
ANALISIS HUJAN LEBAT DI CILACAP MENGGUNAKAN MODEL ECMWF, CITRA SATELIT, DAN DATA OBSERVASI Maheswara, I Dewa Gede Loka; Rizqi, Muhammad Nur; Nurwibowo, Muhammad Fany; Zakir, Achmad; Mulya, Aditya
Jurnal Kumparan Fisika Vol. 8 No. 3: Desember 2025
Publisher : Unib Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jkf.8.3.95-104

Abstract

ABSTRAK   Kejadian hujan sangat lebat di Kabupaten Cilacap pada 8–9 Oktober 2022 yang memicu banjir pada 9 Oktober 2022 menunjukkan adanya interaksi berbagai skala atmosfer yang kompleks dan belum banyak dibahas dalam studi sebelumnya. Penelitian ini menganalisis mekanisme penguatan konveksi pada skala global, regional, dan lokal dengan mengintegrasikan indeks NINO 3.4, IOD, MJO, suhu permukaan laut, pola aliran angin, data ECMWF, serta citra satelit Himawari-8 band 13. Hasil analisis menunjukkan bahwa kombinasi La Niña dan IOD negatif yang diikuti anomali suhu permukaan laut positif di selatan Jawa membentuk latar kondisi basah yang signifikan, namun fase 4 MJO yang secara klimatologis cenderung melemahkan konveksi justru tidak menghambat perkembangan awan. Ketidaksesuaian ini dijelaskan oleh adanya penguatan konvergensi regional dan pendinginan suhu puncak awan hingga −76,9 °C, yang menandakan pertumbuhan awan konvektif secara intensif. Pada skala lokal, indeks stabilitas atmosfer menunjukkan kondisi labil yang memicu terbentuknya hujan sangat lebat pada 8 Oktober 2022 antara pukul 18.00–21.00 UTC. Temuan ini menegaskan bahwa hujan ekstrem di Cilacap bukan hanya dipicu oleh kondisi globa yang basah, tetapi oleh hubungan antara anomali termal regional dan ketidakstabilan lokal yang mampu meniadakan efek pelemahan konveksi dari MJO fase 4. Studi ini memberikan pemahaman yang lebih komprehensif mengenai dinamika berbagai skala pemicu hujan ekstrem di pesisir selatan Jawa dan dapat berkontribusi pada peningkatan akurasi peringatan dini banjir berbasis kondisi atmosfer aktual.   Kata  kunci : Hujan Lebat, Ecmwf, Citra Satelit, Observasi, Cilacap   ABSTRACT   The extreme rainfall event in Cilacap Regency on 8–9 October 2022, which triggered flooding on 9 October 2022 reflects the interaction of complex atmospheric processes across multiple scales and that has not been extensively explored in previous studies. This research investigates the mechanisms that enhanced convection at global, regional, and local scales by integrating the NINO 3.4 index, IOD, MJO, sea surface temperature, wind patterns, ECMWF data, and Himawari-8 band 13 satellite imagery. The analysis shows that the combination of La Niña and a negative IOD accompanied by positive sea surface temperature anomalies south of Java established a markedly moist background environment. However, despite the climatological tendency of MJO phase 4 to suppress convection, it did not inhibit cloud development during this event. This apparent inconsistency is explained by strengthened regional scale convergence and cloud top cooling reaching −76.9 °C, indicating vigorous convective growth. At the local scale, atmospheric stability indices reveal highly unstable conditions that triggered the very heavy rainfall observed on 8 October 2022 between 18.00–21.00 UTC. These findings demonstrate that the extreme rainfall in Cilacap was driven not only by moist global conditions but also by the interplay between regional thermal anomalies and local instability, which effectively counteracted the convective suppression typically associated with MJO phase 4. This study provides a more comprehensive understanding of the multiscale dynamics that trigger extreme rainfall along the southern coast of Java and contributes to improving the accuracy of flood early-warning systems based on real-time atmospheric conditions.   Keywords : Heavy Rainfall, Ecmwf, Satellite Imagery, Observation, Cilacap
ANALISIS RASIO KEUANGAN DAN FINANCIAL DISTRESS SEBELUM DAN SESUDAH COVID-19 SUBSECTOR FOOD AND BEVERAGE Putri, Dinda Ramadhani; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1727

Abstract

after, and during the covid 19 pandemic. The sample taken was purposive sampling in food and beverage subsector manufacturing industry companies listed on the Indonesia Stock Exchange for the period 2018-2021. The data analysis method used is the difference test or the Anova analysis method. Where the results showed CR, ROA, DAR, and TATO there was a difference in financial distress every period of the year, except in 2021 CR there was no significant difference in FD. It is hoped that the results of this study can be a benchmark in determining policies to avoid financial distress.Keywords: financial distress, financial ratio, Altman z-score
Analisis Kinerja Keuangan PT. Hartadinata Abadi Berdasarkan Rasio Keuangan Periode 2019-2023 Muchtar Kamil; Hurriyaturrohman Hurriyaturrohman; Muhammad Nur Rizqi
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3902

Abstract

Analisis kinerja keuangan PT Hartadinata Abadi Tbk periode 2019-2023 dilakukan melalui pendekatan deskriptif kuantitatif dengan memakai rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Pada rasio likuiditas, nilai Current Ratio masih berada di atas standar industri lebih dari 200%. Quick Ratio berada di atas standar pada periode 2019-2021, namun berada di bawah standar pada tahun 2022-2023. Cash Ratio hanya berada di atas standar pada tahun 2019, sedangkan tahun berikutnya berada di bawah standar industri. Jika dibandingkan dengan rata-rata industri, kondisi likuiditas perusahaan cenderung lebih baik pada awal periode pengamatan. Pada rasio solvabilitas, nilai DER selama 2020-2023 berada di atas standar 90%, sedangkan DAR juga masih berada di atas standar industri. Meskipun demikian, tingkat solvabilitas perusahaan masih relatif lebih baik dibandingkan rata-rata industri. Rasio profitabilitas seperti NPM, ROA, dan ROE masih berada di bawah standar industri, namun rata-ratanya tetap lebih tinggi dibandingkan industri sejenis. Pada rasio aktivitas, TATO mengalami perkembangan hingga mencapai 2,78 kali pada tahun 2023. Inventory Turnover dan Receivable Turnover juga mengalami perkembangan meskipun sebagian besar nilainya masih berada di bawah standar industri.
The Influence of Corporate Social Responsibility and Firm Size on Firm Value with Audit Committee as Moderating Variable Inaya Wulandari; Muhammad Nur Rizqi; Verni Asvariwangi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23712

Abstract

Corporate Social Responsibility (CSR) and firm size on firm value with the audit committee as a moderating variable were examined in energy sector companies listed on the Indonesia Stock Exchange. This study employed a quantitative approach using panel data analysis processed through EViews. Data were collected through purposive sampling, resulting in 30 companies and 120 observations, of which 20 outlier data were excluded, resulting in 100 final observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative and significant effect on firm value, while firm size does not significantly affect firm value. Furthermore, the audit committee moderates the relationship between CSR and firm value, but does not moderate the relationship between firm size and firm value. These findings indicate that the audit committee plays an important role in strengthening CSR implementation to enhance firm value
The Effect of Liquidity and Solvency on Financial Performance: Moderating Role of Firm Size Aditio Aditio; Muhammad Nur Rizqi; Harun Faizal
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.24091

Abstract

This study aims to investigate the relationship between liquidity, solvency, and financial performance, with business size acting as a moderator. Financial performance is one of the most important metrics to consider when evaluating a company's success. This is evidence of the company's adeptness in turning its resources into profit. This study uses a quantitative approach and relies on secondary data gathered from the IDX annual financial statements of food and beverage sub-sector companies from 2020 to 2024. Twenty companies with one hundred observations were generated by the sample approach, which used purposive sampling after data selection by outlier testing and deletion. Data analysis was carried out using EViews 10 software, namely panel data regression and MRA. In contrast to solvency's negative statistically significant link with financial performance, liquidity's positive relationship with financial success is well-established. Moreover, both solvency and liquidity have an impact on financial performance, but the link between the two may be attenuated by increasing the size of the business. According to these results, the link between financial situations and a company's capacity to produce profits is effected by firm size, and the management of current assets and capital structure is a key factor in enhancing financial performance.
Peranan Analisis Varians Dalam Pengendalian Dana Penanganan Fakir Miskin Dibidang Perlindungan Dan Jaminan Sosial (Studi Kasus Dinas Sosial Kabupaten Bogor) Safira Safira; N.A. Rumiasih; Muhammad Nur Rizqi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Addressing poverty is a priority in social welfare development in Bogor Regency. To support this program, the government allocates funds through the Bogor Regency Social Service, particularly in the area of Social Protection and Security. However, the effectiveness of budget management is often questioned due to discrepancies between budget plans and their realization. This study aims to analyze the role of variance analysis in controlling funds for the handling of the poor in order to improve the efficiency and accountability of budget management. This study uses a qualitative approach with descriptive methods, and applies variance analysis techniques to budget and realization data at the Bogor Regency Social Service during the 2022–2024 period. Data was obtained through documentation and interviews. The results of the study show that for three consecutive years, the budget realization was always below the budget ceiling with a positive (favorable) variance, amounting to 9% (2022), 6% (2023), and 4% (2024), respectively. This difference was due to efficiency in the use of funds, not because of obstacles in program implementation. These findings indicate that variance analysis can be used as an effective control tool in identifying budget differences, evaluating fund management performance, and providing a basis for improving the planning of the following year's budget. This study also provides practical contributions to government agencies in improving the transparency and accountability of public financial management, as well as serving as a reference in the application of budget evaluation methods in the social sector.
Pengaruh Enterprise Risk Management dan Profitabilitas Terhadap Nilai Perusahaan dengan Kepemilikan Institusional Sebagai Variabel Moderasi Abdul Jalil Kahfi; Muhammad Nur Rizqi; Hannisa Rahmaniar Hasnin
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.4001

Abstract

Penelitian ini didorong oleh tingginya volatilitas sektor pertambangan akibat fluktuasi harga komoditas global selama periode 2020-2025 yang berpotensi memengaruhi kinerja keuangan dan nilai perusahaan. Berlandaskan Signaling Theory, penelitian ini bertujuan untuk menganalisis pengaruh Enterprise Risk Management (ERM) berbasis kerangka kerja COSO 2017 dan profitabilitas yang diproksikan dengan Return on Assets (ROA) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV), dengan kepemilikan institusional sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan 10 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia melalui teknik purposive sampling, sehingga menghasilkan 60 data observasi. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan pendekatan Random Effect Model (REM). Hasil penelitian menunjukkan bahwa ERM tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan institusional tidak mampu memoderasi pengaruh ERM terhadap nilai perusahaan, namun mampu memperkuat pengaruh positif profitabilitas terhadap nilai perusahaan. Temuan ini menunjukkan bahwa profitabilitas menjadi faktor utama yang dipertimbangkan investor dalam meningkatkan nilai perusahaan, sementara kepemilikan institusional berperan dalam memperkuat efektivitas fungsi pengawasan terhadap kinerja perusahaan sehingga meningkatkan kepercayaan investor di pasar modal.
Co-Authors Abdul Jalil Kahfi Aditio Aditio Afifah, Ghaitsa Alya Putri Khairunnisa Angga Prasetia Asri, Siti Halimahtul Ayu Lestari, Rahma Azolla Degita Azis Budi Karyanto Damayanti, Tiara Diah Yudhawati Dinda Ramadhani Putri Ela Melatiah Fajar Setiyawan Farhana, Siti Aulia Fika Nurpadillah Agisna Hannisa Rahmaniar Hasnin Harun Faizal Hurriyaturrohman Hurriyaturrohman Husnaeni, Haifa Ghaidania Inaya Wulandari Indah Lestari Lewina Sulistiawati M. Imam Sundarta Mahendra, Arjun Maheswara, I Dewa Gede Loka Mariska Oktaviani Wijaya Mauludin, Ilyas Miranti, Shintya Muchtar Kamil Muhammad Ramdhany Muhammad Rangga Wijaya Kusuma Mulya, Aditya N. A. Rumiasih N. A. Rumiasih N.ARumiasih. Nazatul Magfiroh Nia Kania Dewi, Nia Kania Nur ‘Azah Nurwibowo, Muhammad Fany Pramesti, Yulia Putri, Dinda Ramadhani Rafa Azzahra Rahmat Mulyana Dali Rasiman Rasiman Rasiman Renea Shinta Aminda Ria Ariandini Rifa Syafira Rindiani, Antika Rumiasih Rumiasih Saeful Nurfalah Safira Safira Sugiarto, Cahya Syafira , Rifa Tri Indah Rahmawati Verni Asvariwangi Yudiana, Yudiana Zakir, Achmad