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Nihlatul Qudus Sukma Nirwana
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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Journal : Academia Open

 1 
ROA and CR's Impact on Stock Prices in IDX Main Dealers (2017-2020) Riza Almaidah; Nihlatul Qudus Sukma Nirwana
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.4546

Abstract

This study investigates the relationship between Return On Assets (ROA), Current Ratio (CR), and Stock Prices for Bank Companies listed in the Main Dealers of the Indonesia Stock Exchange (IDX) during the period 2017-2020. The research employs purposive sampling to select the sample, and Multiple Linear Regression as the data analysis method. The findings reveal that ROA significantly influences Stock Prices in Bank Companies listed in the IDX Main Dealers during the specified period, while CR also exerts a significant impact on Stock Prices. This research contributes to the existing literature by providing empirical evidence of the relationship between financial ratios and stock market valuation for the banking sector. The implications of these findings highlight the importance of profitability (ROA) and liquidity (CR) in influencing the stock market performance of bank companies, thereby aiding investors, analysts, and policymakers in making informed decisions regarding investment and regulatory measures in the banking industry. Highlights: Financial ratios (ROA and CR) have a significant impact on stock prices. Bank companies listed in the IDX Main Dealers are influenced by ROA and CR. The study provides empirical evidence and insights for the banking sector (2017-2020). Keywords: ROA, CR, Stock Prices, Bank Companies, IDX Main Dealers
Liquidity in People's Credit Banks: NPL and Operational Costs in Sidoarjo, Indonesia Isnaini; Nihlatul Qudus Sukma Nirwana
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.2673

Abstract

This study aimed to investigate the effect of Non-Performing Loan and Operational Costs on the liquidity of conventional People's Credit Banks in Sidoarjo, Indonesia. The study used a quantitative research method with a multiple regression analysis processed using SPSS version 23. The sample consisted of 35 People's Credit Banks out of 59 registered in the Otoritas Jasa Keuangan during the 2020 period. The results showed that Non-Performing Loan and Operational Costs did not have a partial effect on liquidity, but they had a simultaneous effect on liquidity. Highlights: The study focuses on the impact of Non-Performing Loan and Operational Costs on liquidity in People's Credit Banks in Sidoarjo, Indonesia. Quantitative research method and multiple regression analysis using SPSS version 23 were employed for data analysis. Findings indicate a simultaneous effect of Non-Performing Loan and Operational Costs on liquidity in these banks. Keywords: Non-Performing Loan, Operational Costs, Liquidity, People's Credit Banks, Indonesia
Efficiency Challenges Amid Budget Success in Indonesia Intan Setyaningrum; Nihlatul Qudus Sukma Nirwana
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8173

Abstract

This study assesses the budget implementation of the Sidoarjo Regency Government from 2019 to 2022, focusing on effectiveness, efficiency, and economic performance. Using a descriptive quantitative approach with document analysis, the findings indicate that while the government has met economic criteria and shown improved effectiveness, efficiency has been less satisfactory, particularly in 2022. Despite surpassing budget revenue targets, inefficiencies arose due to higher expenditures than revenues. The study highlights the need for better budget management and resource allocation to enhance overall performance. Highlight: Economic Criteria Met: Consistent economic performance over four years. Improved Effectiveness: Surpassed budget revenue targets. Efficiency Issues: Lower efficiency, especially in 2022. Keyword: Budget implementation, effectiveness, efficiency, economic performance, Sidoarjo Regency
The Fraud Triangel Approach: Detecting Fraudulent Behavior in Business Finance in Sidoarjo Nihlatul Qudus Sukma Nirwana
Academia Open Vol 8 No 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.8747

Abstract

Fraud that occurs in MSME players today is increasingly diverse. Fraud can take the form of financial statement fraud, mixing personal finances with business finances or dishonesty in running a business. This causes a prolonged dilemma for MSME actors in managing business income. Many MSMEs have not been able to manage good financial reports. This Research Objective is used to gain a deeper understanding of the behavior and detection of fraud that occurs in Micro, Small and Medium Enterprises (MSMEs) based on the Fraud Triangle Theory and the efforts made by MSMEs in preventing and detecting fraud early. The type of sample experiment research used is the random method. The method of collecting information through direct observation and questions, FGDs and the technique of using documentation in the data collection process. The data analysis approach involves the steps of data reduction, data presentation and data verification. The results of the analysis explain that MSME actors do not all carry out financial statement management and still carry out a lot of fraud. The implications of this research contribute to the understanding of fraud, especially by forensic accountants, auditors, fraud examiners and anti-fraud examiners who are used to see fraud in MSMEs. Highlights : Fraud in MSMEs is multifaceted, encompassing financial statement manipulation and unethical business practices. Research aims to understand fraud behavior using the Fraud Triangle Theory and explore MSME efforts in fraud prevention. Utilizes random sampling and data collection methods like direct observation, FGDs, and documentation to gather comprehensive insights. Keywords : Fraud Triangel, Financial Statements, Fraudulent Behavior and MSMEs
Co-Authors Anis Arista Reswari Anti Mariani Clarisa Ika Candrawati Danar Putra Mahendra Duwi Rahayu Gaffar Gaffar Ima Faizah Intan Setyaningrum Isnaini Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Nur Ravita Hanun Puspita Handayani Riza Almaidah Ruci Arizanda Rahayu Sarwenda Biduri Sigit Hermawan Sumartik Tri Yuda Lesmana Yanik Purwanti