Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

2.386

P-Index

This Author published in this journals

All Journal Owner : Riset dan Jurnal Akuntansi Academia Open Indonesian Journal of Law and Economics Review Indonesian Journal of Islamic Studies

Nurasik

Universitas Muhammadiyah Sidoarjo

Author-ID : 3651736

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Published : 12 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Capital Market Reaction Analysis Before and After Bank Indonesia's Decision Regarding Interest Rates Putri Yuliean Fajarwati; Nurasik
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

The development of capital market activities can not be separated from the role of investors as investors and disclosure of information as consideration of investor decision making.This research aims to find out how the capital market reacts before Bank Indonesia's decision on interest rates.And to find out how the capital market reacted after Bank Indonesia's decision on interest rates.This research uses quantitative research that is event study. Data collection of financial statements at the Investment Gallery of the Indonesia Stock Exchange, University of Muhammadiyah Sidoarjo.The population in this study includes LQ45 companies that have been listed on the Indonesia Stock Exchange, with sampling techniques namely total sampling.Data analysis using T-test. The results of this study prove that there is a difference in the average abnormal return before and after Bank Indonesia's decision on interest rates as evidenced by the value of Sig.(2-tailed) is 0.000 less than 0.005 and there is a difference in average trading volume activity before and after Bank Indonesia's decision on interest rates as evidenced by the value of Sig.(2-tailed) 0.000 less than 0.005.

The Capital Market Reaction To The Corona Covid-19 Virus Outbreak Events Wardah Azizah; Nurasik
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to get a real picture of the Capital Market Reaction to the Corona Covid-19 Virus Outbreak (Study on LQ-45 Companies Listed on the Indonesia Stock Exchange). The analytical tool used is descriptive statistical analysis and classical assumption test. To test the hypothesis, it is done using data analysis in the form of Paired Sample T-Test using the statistical program "Product and Service Solution" (SPSS). The results of hypothesis testing using paired sample t-test obtained t-value with a significant value of 0.000 (0.000 <0.05). From these results, it can be stated that the hypothesis is accepted, which means that there is a significant difference in abnormal returns before and after the Corona / Covid-19 Virus Outbreak. The difference in Abnormal Return on the test results has a positive value, this shows that if the Corona / Covid-19 Virus Outbreak has increased, the Abnormal Return value will increase.

The Influence of Accounting Students' Tax Understanding on Npwp Ownership Awareness Through Legal Compliance Mediation Kristia Armiyanti; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine prove and analyze the influence of understanding of accounting and legal observance of NPWP ownership. This study uses the Accounting Study Program Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo as its population. Samples were selected using the purposive sampling method. This research uses a quantitative approach and research data are tested using Partial Least Square (PLS) data processing. From the calculation results it is concluded that the understanding of taxation of accounting students has an influence on the awareness of NPWP ownership. Understanding of accounting students taxation has an influence on the legal compliance of accounting students. The legal compliance of accounting students has an influence on awareness of NPWP ownership. Understanding of accounting student taxation influences awareness of NPWP ownership

The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019 Esty Nugraheni; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

The Effect of Audit Quality, Previous Year's Audit Opinion, And Company Growth on the Acceptance of Going Concern Audit Opinions Dewi Anggraeni; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Food and Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Logistic Regression with SPSS 23. The results of this study indicate that audit quality has an effect on the acceptance of going concern audit opinions. The previous year's audit opinion has an effect on the acceptance of going-concern audit opinion. Company growth has an effect on going concern audit acceptance.

Indonesian Capital Market Reaction To The Announcement Of A Recession Due To The Pandemic Covid-19 Vani Aryani; Nurasik
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

On November 5, 2020, Indonesia was declared a recession after the Central Statistics Agency announced that the Indonesian economy experienced a decline in the third quarter of 2020. The Indonesian economy experienced a decline in the third quarter of 2020, which was minus 3.49 percent. In the second quarter of 2020, the Indonesian economy was already minus 5.32 percent. The announcement of the recession event gave rise to various perceptions for capital market participants. So the purpose of this study is to find out and compare the differences in the average Abnormal Return, Trading Volume Activity, and Security Return Variability of IDX 30 issuers before and after the announcement of the recession due to the COVID-19 pandemic. The research method used is quantitative research with an event study approach. The type of data in this study is secondary data with data collection techniques using the documentation method. The sample used is IDX30 stock issuers on the Indonesia Stock Exchange for the period August 2020 - January 2021. The data analysis technique in this study is descriptive statistical analysis, paired t-test and Wilcoxon signed rank test. The results of this study indicate that: (1) there is a significant difference in the average abnormal return of IDX 30 issuers before and after the announcement of the recession due to the covid-19 pandemic. (2) there is a significant difference in the average Trading Volume Activity of IDX 30 issuers before and after the announcement of the recession due to the covid-19 pandemic. (3) there is no significant difference in the average Security Return Variability of IDX 30 issuers before and after the announcement of the recession due to the covid-19 pandemic.

Simplified Accounting Procedures for Small-Scale Banks: Insights from Bank Sampah Cangkringan Berseri Fauziah Rahmawati; Nurasik
Indonesian Journal of Law and Economics Review Vol 18 No 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.907

This research aimed to investigate the accounting process used at Bank Sampah Cangkringan Berseri, Kec. Sukodono, Kab. Sidoarjo, Indonesia, from transaction analysis to financial report preparation. The data collection process involved triangulation techniques, including interviews, observation, and documentation. The data were analyzed for validity, reduced, classified, and presented. The findings indicated that Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The accounting records were kept in simple formats to facilitate easy understanding by other administrators. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs. Highlights: Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs.

DETERMINAN YANG MEMPENGARUHI KEPUTUSAN INVESTASI OLEH INVESTOR Nurasik; Sarwenda Biduri; Santi Rahma Dewi; Mukhammad Amar Musliq
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1493

This study aims to determine the effect of profitability, liquidity, leverage and stock prices on investment decisions by investors (study of food and beverage companies listed on the Indonesian Stock Exchange in 2016-2019). The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that Profitability has an effect on Investment Decisions. Liquidity has an effect on investment decisions. Leverage has an effect on Investment Decisions. Stock Prices have an effect on Investment Decisions.

Tax Evasion Perception Among Students: Gender, Religiosity, Taxation System, and Tax Rates Influence Endah Kusuma Wardeni; Nurasik
Indonesian Journal of Islamic Studies Vol 11 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i3.1677

This study investigates the factors influencing students' perceptions of tax evasion, specifically examining the impact of gender, religiosity, taxation system, and tax rates. Using multiple linear regression analysis with SPSS, the research findings reveal that gender and religiosity do not significantly influence students' perceptions of tax evasion. However, the taxation system significantly affects their perceptions, with tax rates also demonstrating a significant influence. These results provide valuable insights for students, potential taxpayers, and policymakers regarding the factors that shape perceptions of tax evasion, aiming to promote tax compliance and deter tax evasion behavior. Highlights: Gender and religiosity have no significant impact on tax evasion perception. The taxation system plays a crucial role in shaping students' perceptions of tax evasion. Tax rates are a significant influencing factor in students' perceptions of tax evasion. Keywords: Tax evasion, Perception, Gender, Religiosity, Taxation system, Tax rates

Financial Ratios and Firm Value: A Reassessment of ROE, CR, and DER Devi Alifatul Khusniah; Nurasik
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.9.2024.5122

This study reevaluates the consistency of financial ratios, specifically profitability, liquidity, and solvency, in influencing firm value, as measured by Price to Book Value (PBV). Employing a quantitative approach, the research utilizes descriptive statistical analysis, R Square determination, multiple linear regression modeling, and partial t-test hypothesis testing, with data analyzed using IBM SPSS Version 26. The population consists of companies listed in the LQ45 index for the years 2019-2020, and purposive sampling criteria are applied. The results demonstrate that three factors, Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER), exert both simultaneous and partial influences on firm value, shedding light on their significance in the evaluation of company performance.Highlights : This study examines the impact of financial ratios (profitability, liquidity, and solvency) on firm value, measured by Price to Book Value (PBV). It employs quantitative methods, including descriptive statistics, regression analysis, and hypothesis testing using IBM SPSS. The research population comprises companies listed in the LQ45 index for 2019-2020, and the results indicate that Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) have both simultaneous and partial effects on firm value, highlighting their importance in assessing company performance. Keywords: Financial Ratios, Firm Value, Profitability, Liquidity, Solvency

Co-Authors Devi Alifatul Khusniah Dewi Anggraeni Endah Kusuma Wardeni Esty Nugraheni Fabrisio Handy Valentino Fauziah Rahmawati Kristia Armiyanti Mochamad Rizal Yulianto Mukhammad Amar Musliq Putri Yuliean Fajarwati Santi Rahma Dewi Sarwenda Biduri Tri Wahyuni yuyun Vani Aryani Wardah Azizah Zulfani Anggraini

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search