Article Per Year (5 Year)
p-Index From 2019 - 2024
1.203
P-Index
This Author published in this journals
All Journal IQTISHODUNA El Dinar DINAMIKA DOTCOM Aktiva : Jurnal Akuntansi dan Investasi Jurnal Manajerial Jurnal Penelitian Manajemen Terapan (Penataran) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Nursasi, Enggar
STIE Malangkucecwara Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
ANALISIS OPINI AUDIT GOING CONCERN: PREDIKSI KEBANGKRUTAN, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN YANG GO PUBLIC DI BEI Nursasi, Enggar; Maria, Evi
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 1, No 02 (2013): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.498 KB) | DOI: 10.18860/ed.v1i02.2524

Abstract

The purpose of this study to prove whether banks and finance companies that go public on the Stock Exchange for the period 2009–2011 with the reception an unqualified opinion with an explanatory paragraph going concern enterprise, influenced by the prediction of bankruptcy , the low value of the company‘s leverage ratio , which means assets owned more slightly compared with corporate debt and falling growth. The data used are secondary data from financial reports issued by independent auditors. In this study , there are two variables is the dependent variable in the form of going concern audit opinion and independent variables such as bankruptcy prediction , leverage and growth companies. Sample criteria are banking and finance company that is consistently in IDX listings from 2009 to 2011, which contained the independent auditor’s report on the financial statements of the company respectively . Data analysis was performed using a hypothesis test with Partial Least Square (PLS) by reason of the samples in this study was very small (N = 15) , the data are not normally distributed and independent variables (going concern opinion) has a nominal size scale. The analysis shows that significant bankruptcy prediction variables, the variable Leverage and Growth Company insignificant. With these results it can be said that the hypothesis is accepted ie Bankruptcy Prediction affect the provision of Going Concern Audit Opinion. Hypothesis 2 and 3 are not accepted, the Company’s Leverage and Growth does not affect the provision of Going Concern Audit Opinion .  
ANALISIS PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA KEUANGAN DAN KINERJA SAHAM ( Studi pada Sektor Perusahaan Pertambangan ) Nursasi, Enggar
DINAMIKA DOTCOM DINAMIKA DOTCOM VOL 8 N0 1 TAHUN 2017
Publisher : DINAMIKA DOTCOM

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

Abstract

The purpose of this study was to identify and analyze environmental disclosure impact on the financial performance and stock performance. Sample companies in this study is a public mining company listed on the Indonesia Stock Exchange. Criteria sample is a mining company consistently listing on the Stock Exchange from 2009 to 2013 there were reports of the independent auditor on the companys financial statements, respectively. Data analysis was performed using a hypothesis test Partial Least Square (PLS). The sample was taken purposively sampled as many as 14 mining companies. Hypothesis testing results indicate that there is significant influence between environmental disclosure on financial performance and stock performance. This can be explained that disclosure of the acquisition environment is reflected by the ratings on PROPER will affect the companys operations in the profit. Means that the wider community has been attention to the role of companies on the environment. So that the companys concern for the environment will be welcomed by the public response to the business and the companys products. Which ultimately creates loyal customers that have an impact on sales and profits. Likewise for stock performance is affected by the environmental disclosure by the company. This means the shareholders of linking the companys activities in terms of disclosure of environmental performance in conducting transactions with companies in the investment process and investment. This can be explained that the submission of environmental disclosure and PROPER good acquisition by the company in the annual report, it will affect the confidence of investors. The content of the information will cause investors reacted to the sale or purchase of shares. Furthermore, the reaction will be reflected in changes in stock returns around the date of publication of the financial statements.  Keywords: Environmental Disclosure, Financial Performance, Return on Assets and Equity Return.
ANALISIS PENGAMBILAN KEPUTUSAN KEUANGAN DAN BISNIS PADA PERUSAHAAN PROPERTY AND REAL ESTATE Nursasi, Enggar
IQTISHODUNA IQTISHODUNA (VOL 9, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.569 KB) | DOI: 10.18860/iq.v0i0.2284

Abstract

This study aimed to determine whether there was a difference for firms with managerial ownership and firms with no managerial ownership in financial decision making and business decision-making. Financial decisions proxied by debt policy and business decisions proxied by the value of the company. Debt policy is indicated by the ratio of total debt to total assets (Debt to Total Assets Ratio / DTA), while commonly indicated enterprise value of Price To Book Value. The samples in this study were 112 Real Estate And Property companies are Go Gublic in BEI for the years 2008 through 2010. Hypothesis testing using t-test with a significant level of 0.015 to 0.000 for the debt policy and firm value. This suggests that there are differences in the value of corporate debt policy and for firms with managerial ownership and firm without managerial ownership.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI Nursasi, Enggar
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.718 KB) | DOI: 10.35835/aktiva.v5i1.824

Abstract

This research aims to analyze the effect of Financial Performance on Company Value and Analyze the role of Corporate Social Responsibility as a moderating variable in the effect of Financial Performance on Company Value on mining companies listed on the Stock Exchange for 2016-2018. The sampling technique in this study is the purposive sampling method and the MRA (Moderated Regression Analysis) Test is the data analysis used in this study. The model test results showed an R square value of 87.2%, so it can be concluded that the research model has a good match with the data. This means that the variable performance and CSR as a moderating have a good ability to predict variations in value on the company's value variable.            Hypothesis test results concluded that financial performance variables statistically have a positive and significant effect on firm value. While CSR is also statistically proven to have a negative moderating effect on firm value.
Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening Novia Dian Indri Agustini; enggar nursasi
Jurnal Manajerial Vol 7 No 2 (2020): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v7i2.1368

Abstract

Background - Increasing company value one of the determining factors is ownership structure. Managerial ownership will tend to improve management performance for the benefit of themselves and shareholders. Institutional ownership can control manager behavior and enhance optimal supervision of managers. The high ownership structure within a company will make managers feel monitored and act more cautiously in the use of debt. Thus, companies must be able to create debt at a certain level so that the company's goals to increase company value can be achieved. Objectives - This study aims to examine the effect of managerial ownership and institutional ownership on firm value with debt policy as an intervening variable. Design / methodology / approach - The type of research used is comparative causal used to explain causal relationships between variables. The population in this study are companies that fall into the Jakarta Islamic Index (JII) index listed on the Indonesia Stock Exchange (BEI) in 2016 - 2018. Samples of 11 companies were selected using the purposive sampling method. This research uses path analysis. The value of the company is measured by Tobin's Q. Managerial and Institutional Ownership is measured by the percentage of share ownership. Debt policy is measured by Debt to Equity Ratio (DER). Findings - Based on the results of the analysis show that (1) managerial ownership affects the value of the company, (2) institutional ownership affects the value of the company, (3) debt policy affects the value of the company, (4) institutional ownership affects the debt policy, (5) Managerial ownership affects the debt policy, (6) Managerial ownership affects the value of the company through debt policy as an intervening variable, (7) institutional ownership affects the value of the company through the debt policy as an intervening variable. Research Implications - This research has implications that can provide an overview and reference for companies related to matters that can affect the value of the company, and can be used as an evaluation material for companies related to company performance during the observation year. Research limitations - The research sample consisted of only 11 companies listed in the Jakarta Islamic Index (JII), with an observation span of only 3 years, and the data used were not yet normal, there was heteroscedasticity and autocorrelation. So the square root transformation is done to improve the data.
ATRIBUT-ATRIBUT PRODUK SEBAGAI FAKTOR PENDUKUNG PENEMPATAN POSISI PRODUK Enggar Nursasi
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 1 (2001): April
Publisher : STIE Malangkucecwara

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

Abstract

Penelitian dengan judul ?Atribut-Atribut Produk Sebagai Faktor Pendukung Penempatan Posisi Produ Secara Cermat, Studi Kasusu Pada PT. Jawa Pos, Surabaya?, dilatarbelakangi oleh semakin tajamnya persaingan yang mengakibatkan semakin membingungkan dan semakin rancunya posisi suatu produk di pasar. Selain itu dari perusahaan sendiri menunjukkan adanya kecenderungan menyempitnya segmen pasar yang dimilikinya yang semakin terdesak oleh pesaingnya. Kemiripan-kemiripan atribut produk yang dimiliki oleh perusahaan dengan pesaingnya juga melatarbelakangi penelitian ini. Berangkat dari latar belkang tesebut, penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor atau atribut-atribut produk yang dapat mempengaruhi posisi pasar serta yang dapat mendukung pelaksanaan penempatan posisi produk secara cermat pada Harian Jawa Pos. Untuk mendukung pemecahan masalah serta pencapaian tujuan penelitian, dimanfaatkan teori-teori yang relevan dengan usaha tersebut tang terdiri dari : Segmentasi pasar yang meliputi pengertian, dasar-dasar segementasi dan manfaat segmentasi pasar. Targeting yang memfokuskan diri pada penentuan daya tarik struktural segmen. Produk Positioning yang menguraikan tentang definisi produk positioning, pentingnya positioning, tujuan penempatan posisi produk, langkah - langkah penempatan posisi, implementasi pada peta persepsi serta pengejawantahan faktor-faktor pendukung penempatan posisi produk. Konsep-konsep dan variabel yang digunakan dalam peneltitian ini, yaitu : Konsep Segmentasi, dengan memakai variabel demografis yang terdiri dari Komposisi Umur, Tingkat Pendidikan, Jenis Pekerjaan dan Tingkat Pendapatan. Konsep Positionig, dengan menggunakan variabel berdasarkan produk yang meliputi atribut-atribut Topik, Informasi, Iklan-iklan, Unsur Pendidikan, Unsur Hiburan, Struktur Halaman, Komposisi Warna, Komposisi Berita, Jumlah Halaman dan Penerbitan pada Harian Pagi Jawa Pos. Metode analisis yang dipakai adalah deskriptif dan Analitis. Tahap-tahap dalam analisis data yang telah terkumpul serta diolah, meliputi tiga tahap penganalisisan data, yaitu tahap pertama dengan menggunakan analisis cross tab dalam bagian segmentasi dan tahap kedua dengan menggunakan analisis regresi linear sederhana serta analisis faktor pada tahap ketiga yntuk positioning. Dari analisis yang dilakukan melalui tahapan-tahapan yang terdiri dari Analisis Cross Tab, Regresi Linear Sederhana dan Analisis Faktor, diperoleh hasil yang terbagi dalam dua bahasan yakni Segmentasi dan Positioning. Analisis cross tab yang digunakan dalam bidang segmentasi ini menunjukkan faktor-faktor dari variabel demografis yang mempunyai hubungan signifikan dengan atribut-atribut produk yang diteliti. Faktor-faktor tersebut beserta nilai koefisien kontingensinya adalah sebagai berikut : yang berhubungan dengan faktor umur terdiri Topik (0.57052), komposisi Berita (0.73611), Jumlah Halaman (0.66750) dan Penerbitan (0.58858). atribut yang mempunyai hubungan dengan tingkat Pendapatan adalah topik (0.41692). Sedangkan yang berhubungan dengan faktor Jenis Pekerjaan adalah atribut Informasi (0.50974). Ffaktor Tingkat Pendidikan mempunyai hubungan dengan atribut-atribut informasi (0.61055), Iklan-iklan (0.51419), Unsur Pendidikan (0.51836), Unsur Hiburan (0.59243), Struktur Halaman (0.42392), Komposisi Warna (0.50196), Komposisi Berita(0.50530), Jumlah halaman (0.46771) dan Penerbitan (0.66241). Hal ini berarti bahwa harian pagi Jawa Pos ini mempunyai segmen pasar terbesar berdasarkan faktor tingkat pendidikan di susul oleh fator komposisi umur dan berikutnya adalah dari faktor jenis pekerjaan dan tingkat pendapatan. Berdasarkan analisis faktor diperoleh hasil bahwa faktor yang paling berpengaruh terhadap atribut-atribut produk bagi penentuan posisinya adalah Komposisi umur. Kecenderungan posisi faktor komposisi umur ini terhadap atribut-atribut porduk berdasarkan analisis regresi linear sederhana adalah sebagai berikut : yang mempunyai prospek posisi semakin meningkat adalah atribut iklan-iklan (0.002468), Unsur Pendidikan (0.061422), unsur hiburan (0.037254) dan Komposisi Warna (0.058515). Sedangkan atribut-atribut yang memiliki prospek posisi yang semakin menurun berdasarkan berdasarkan faktor umur ini adalah Topik (-0.123260), Informasi (-0.113132), Struktur Halaman (-0.027244). Komposisi Berita (-0.097155), Jumlah Halaman (-0.067966) dan Penerbitan (-0,048721). Hasil ini menunjukkan bahwa secara umum sebagian besar atribut produk Harian Pagi Jawa Pos mempunyai kecenderungan posisi yang semakin menurun.
ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, ANAK PERUSAHAAN DAN UKURAN KAP PENGARUHNYA TERHADAP AUDIT DELAY Alifia Ayu Aprilly; Enggar Nursasi
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 6 No. 2 (2021)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Penelitian ini bertujuan untuk mennguji pengaruh ukuran perusahaan, profitabilitas, leverage, anak perusahaan, dan ukuran KAP terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria perusahaan pertambangan yang mempublikasikan laporan keuangan auditan lengkap secara berturut-turut pada tahun 2017-2019 dan sampel didapatkan sebanyak 19 perusahaan, jadi total sampel adalah 57. Pengujian hipotesis menggunakan regresi linier berganda dengan alat analisis SPSS. Hasil pengujian menunjukkan bahwa ukuran perusahaan dan ukuran KAP berpengaruh terhadap audit delay. Sedangkan profitabilitas, leverage dan anak perusahaan tidak berpengaruh terhadap audit delay. Kata kunci : Ukuran perusahaan, profitabilitas, leverage, anak perusahaan, ukuran KAP, audit delay
PERANAN UKM ANEKA BUAH DALAM PASAR EKSPOR (UKM OLAHAN BUAH KOTA MALANG JAWA TIMUR) Siti Munfaqiroh; Enggar Nursasi; Uke Prajogo
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 3 No 1 (2016): Jurnal Pengabdian Kepada Masyarakat 2016
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

The export products such as fruit chips increasingly demanding public. Malang is known as one of the premier tourist destination in East Java, it's cold many sites of historical sites and many interesting attractions, along with the rapid development of tourism is also developing in the center by the poor with andalanya icon is tempe chips and fruit chips. Science activities for Export Product performed on both partners to produce fruit chips, namely CV Kajeye Food Arjosari Malang and CV Jago Pakis Jaya in Malang aims to provide reinforcement for both partners in the application of technology and improving the quality and quantity of products to be exported. Both partners feel the support that is appropriate to their needs to improve its business mainly in activating the export of products in the form of support equipment frezeer / Coolstorage, Spinner and Vacuum Frying and mentoring to both the UKM partners in order to improve the quality and quantity of the products supplied in the form of training to improve employee productivity through 5 R.
PERANAN UKM ANEKA BUAH DALAM PASAR EKSPOR (UKM OLAHAN BUAH KOTA MALANG JAWA TIMUR) Siti Munfaqiroh; Enggar Nursasi; Uke Prajogo
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 2 No 1 (2015): Jurnal Pengabdian Kepada Masyarakat 2015
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

The export products such as fruit chips increasingly demanding public. Malang is known as one of the premier tourist destination in East Java, it's cold many sites of historical sites and many interesting attractions, along with the rapid development of tourism is also developing in the center by the poor with andalanya icon is tempe chips and fruit chips. Science activities for Export Product performed on both partners to produce fruit chips, namely CV Kajeye Food Arjosari Malang and CV Jago Pakis Jaya in Malang aims to provide reinforcement for both partners in the application of technology and improving the quality and quantity of products to be exported. Both partners feel the support that is appropriate to their needs to improve its business mainly in activating the export of products in the form of support equipment frezeer / Coolstorage, Spinner and Vacuum Frying and mentoring to both the UKM partners in order to improve the quality and quantity of the products supplied in the form of training to improve employee productivity through 5 R.
GOLDEN AGE : METODE PEMBELAJARAN YANG TEPAT DAN ALAT PERAGA EDUKATIF (APE) UNTUK MENDORONG KUALITAS ANAK USIA EMAS PAUD DAN TK “HARAPAN” DI DUSUN BAJULMATI DESA GAJAHREJO KEC. GEDANGAN KABUPATEN MALANG Enggar Nursasi; Siti Munfaqiroh
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 5 No 1 (2018): JURNAL PENGABDIAN KEPADA MASYARAKAT 2018
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

Activities that support the development of children in the golden age (1-5 years) can be done both at home and in PAUD and TK schools. Child growth at this time is fast. If the child can do the task given according to his age, then the chances of his success in carrying out other tasks according to the child's age development in the following year will be greater. The media used in children's cognitive development in early childhood and kindergarten is basically a safe and enjoyable medium. The teacher can use the media as an intermediary in delivering. An activity favored by PAUD and TK children is playing activities. Almost all playing activities actually use educational games (APE). "Harapan" PAUD and TK in Bajulmati village, Kec. Gedangan Malang Regency is in a very remote area and far from urban development. All-improper conditions cause the learning process to run simply. Limited facilities in the learning process cause the results of students are not optimal. The learning method applied by the teaching teacher is also still with old knowledge, not yet using the latest learning methods according to the development of the modern era education. The learning process will be more increased, interesting and the child will get the opportunity to develop all the potential that exists, the child will find himself, namely strengths, weaknesses, abilities and interests, even his own needs. So that it can improve cognitive development in children through learning strategies with game media in early childhood. Activities that have been carried out in the Community Partnership Program have been carried out to increase outdoor educational game equipment in the form of rocking and rocking bridges, as well as indoor educational games in the form of letters and numbers, lego puzzle pipes, pyramid, magic sand, color beams, puzlle beams , stamps, and equipped with lockers for storing student bags, as well as assistance with tambourine music equipment to balance right and left brain functions.
Co-Authors - Istutik Alifia Ayu Aprilly Bunyamin Bunyamin Evi Maria Hanif Mauludin, Hanif Moh Soedarman Muniroh Muniroh Novia Dian Indri Agustini Sherly H Erawati Siti Munfaqiroh Sugeng Hariadi Suhartati Noviana Tutik Arniati Uke Prajogo