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All Journal Management Analysis Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Fokus Abdimas Jurnal Bisnis
Nurcahyono Nurcahyono, Nurcahyono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS Nurcahyono, Nurcahyono; Sudharma, Ketut
Management Analysis Journal Vol 3 No 1 (2014): Management Analysis Journal
Publisher : Management Analysis Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v3i1.3297

Abstract

ABSTRAK Tujuan mengetahui untuk memprediksi dan menganalisi pengaruh liquditas (current ratio dan working capital to total asset), profitabilitas (return on asset, return on equity dan profit margin on sales) dan laverage (reterend earning to total assets) terhadap kondisi Financial Distress perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2011 sebanyak 158 perusahaan. Pemilihan sampel menggunakan metode purposive sampling yaitu sampel yang dipilh dengan syaraat kriteria tertentu sehingga menghasilkan jumlah sampel sebanyak 115 perusahaan manufaktur. Analisi data yang digunakan yaitu regresi logit, serta uji hipotesis yang terdiri dari uji t (uji parsial). Variabel dependen dalam penelitian ini adalah kondisi Financial distress perusahaan. Sedangkan variabel independen dalam penelitian ini adalah Return on Asset , Return on Equity, Working Capital, Profit Margin on Sales, Reteren Earning to Total Asset dan Current Ratio. Hasil uji simultan menunjukan semua variabel secara simultan tidak dapat mempengaruhi kondisi financial distress perusahaan. Dan hasil uji parsial menunjukan Return on Asset dan Reteren Earning to Total Asset berpengaruah terhadap kondisi financial distress perusahaan dan Variabel Return on Equity, Working Capital, Profit Margin on Sales dan Current Ratio tidak berpengaruh terhadap kondisi financial distress perusahaan. Kata kunci : Current Ratio, Financial distress, Profit Margin on Sales, Return on Asset , Return on Equity, Reteren Earning to Total Asset dan Working Capital. ABSTRACK The purpose of knowing to predict and analyze the influence of liquditas ( current ratio and working capital to total assets ) , profitability ( return on assets , return on equity and profit margin on sales ) and laverage ( reterend earnings to total assets ) of the companys financial distress . The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange ( IDX ) 2009-2011 as many as 158 companies . The selection of the sample using purposive sampling method chosen samples with syaraat specific criteria resulting in a total sample of 115 manufacturing companies . Analysis of the data used is logit regression , and hypothesis testing consisting of t test ( partial test ) and test f ( simultaneous test ) . The dependent variable in this study is the companys financial distress . While the independent variable in this study is the Return on Assets , Return on Equity , Working Capital , Profit Margin on Sales , Reteren Earning to Total Assets and Current Ratio . The test results showed simultaneous all variables simultaneously can not affect the companys financial distress . And partial assay results showed Reteren Return on Assets and Earnings to Total Assets berpengaruah the companys financial distress and Variable Return on Equity , Working Capital , Profit Margin on Sales and the current ratio does not affect the companys financial distress . Keywords : Current Ratio, Financial distress Return on Assets, Profit Margin on Sales Return on Equity, Reteren Earning to Total Assets and Working Capital.
The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono, Nurcahyono; Hanum, Ayu Noviani; Sukesti, Fatmasari
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.18934

Abstract

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.
PENGARUH TAX AVOIDANCE, MANAJEMEN LABA, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT Nurcahyono, Nurcahyono
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 2 No. 2 (2021): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v2i2.1329

Abstract

The purpose of this study is to analyze and empirically prove the factors that affect firm value. This study uses a quantitative approach to the type of comparative causal research. The population of this research is property, real estate, and construction listed on the Indonesia Stock Exchange in 2015-2019 the sampling technique used is purposive sampling. Data analysis used multiple linear regression analysis. The results of this study indicate that tax avoidance and earnings management have a positive effect on firm value, this indicates that companies that engage in tax avoidance and earnings management display an ostensibly high profit, thus attracting many investors and the impact on the value of the company increases. Independent commissioners and audit committees have a positive effect on firm value, this indicates that the good corporate governance mechanism with independent commissioners and audit committees that play an effective role in the company will increase firm value.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak: Studi KPP Kota Semarang Nurcahyono, Nurcahyono; Subkhi, Muhammad; Hardiwinoto, Hardiwinoto
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5092

Abstract

This study aims to determine the effect of tax socialization, fiscal service, tax awareness, and tax sanctions on obedience of personal taxes obligatory. This research was conducted at the East Semarang Primary Tax Office. The number of samples taken is 100 taxpayers. The sampling technique used is convienance Sampling or sampling based on convienance. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the tax socialization, fiscal service, tax awareness, and tax sanctions had a positive effect on obedience of personal taxes obligatory at East Semarang Primary Tax Office. The results showed that the tax socialization, fiscal service, tax awareness, and tax sanctions policy could increase taxpayer compliance at the East Semarang Primary Tax Office
Peningkatan Kemampuan Literasi Keuangan & Pemasaran Produk pada UKM Fashion Konnuku.Id di Desa Palebon Semarang Hanum, Ayu Noviani; Kristiana, Ida; Nurcahyono, Nurcahyono
Fokus ABDIMAS Vol 2, No 2: April 2024
Publisher : STIE Pelita Nusantara

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

Abstract

Industry continues to experience very rapid development, thus requiring MSME players to develop products to be able to compete and compete in the industrial world. The aim of this service is to help develop one of the MSMEs in Palebon Village, Pedurungan District, Semarang City, by increasing financial literacy and product marketing skills at Konnuku.Id M&M Fashion UKM. This service is carried out on partners because partners have not carried out bookkeeping and accounting records in accordance with generally accepted accounting provisions and still have limitations in utilizing social media marketing and e-commerce as promotional and sales media, so it is necessary to provide assistance with the implementation of an accounting information system using the Zahir Accounting application. and also assistance in improving the marketing of Konnuku products through market places and also improving the quality of promotion of Konnuku.Id products on social media. The method used in this service uses the PAR (Participatory Action Research) method, namely community service oriented towards community empowerment. The result of this activity is the application of the use of Zahir accounting software to partners and maximizing social media marketing and marketplace for MSME partners so that this activity can help MSMEs develop their businesses. Keywords: financial literacy, marketing, sales
Faktor-Faktor yang Memengaruhi Pengelolaan Dana Desa di Kabupaten Demak Maknun, Kholifatul Afwah Luluul; Santosa, R Ery Wibowo Agung; Nurcahyono, Nurcahyono
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.67

Abstract

Tujuan: Penelitian ini bertujuan untuk mengidentifikasi dampak dari sistem pengendalian internal, penggunaan teknologi informasi, aksesibilitas, dan transparansi terhadap akuntabilitas dalam pengelolaan dana desa. Metodologi/Pendekatan: Populasi dalam penelitian ini terdiri dari perangkat desa di Kecamatan Sayung yang mencakup jabatan kepala desa, sekretaris desa, kepala urusan keuangan, anggota badan pemerintahan desa, serta kepala urusan tata usaha dan umum. Data yang digunakan dalam penelitian ini adalah data primer, yang dikumpulkan melalui teknik survei. Metode analisis data yang diterapkan melibatkan analisis statistik inferensial, dan pengukuran dilakukan dengan menggunakan perangkat lunak WarpPLS. Hasil: Hasil analisis mengindikasikan bahwa sistem pengendalian internal, transparansi, dan aksesibilitas memiliki pengaruh terhadap akuntabilitas dalam pengelolaan dana desa. Sebaliknya, pemanfaatan teknologi informasi tidak menunjukkan pengaruh terhadap akuntabilitas pengelolaan dana desa. Implikasi Praktis: Memberikan rekomendasi kepada pihak regulator terkait pengelolaan dana desa. Kebaruan: Penambahan variable ukuran perusahaan sebagai variabel moderasi.
Co-Authors Ayu Noviani Hanum Fatmasari Sukesti Hardiwinoto Hardiwinoto, Hardiwinoto Ketut Sudharma, Ketut Kristiana, Ida Maknun, Kholifatul Afwah Luluul Santosa, R Ery Wibowo Agung Subkhi, Muhammad