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All Journal Empowerment : Jurnal Pengabdian Masyarakat Indonesian EFL Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) ABDIMAS SILIWANGI JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Valid Jurnal Ilmiah Jurnal Manajemen dan Bisnis Jayakarta JASS (Journal of Accounting for Sustainable Society) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Journal Socio Humanities Review
Syarifudin, Syahrul
Universitas Kuningan
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences

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Pengaruh Pertumbuhan Aset, Struktur Modal, Pengungkapan Enterprise Risk Management Dan Risiko Bisnis Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Properties Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019-2023) Sari, Widya Priska; Dendi Purnama; Syarifudin, Syahrul
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1026

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of asset growth, capital structure, enterprise risk management disclosure and business risk on company value. The objects used in this study are property and real estate sector companies. The sampling technique uses purposive sampling. The sample used was 59 companies or 295 financial report data for 5 periods of 2019-2023. The method used in this study is a descriptive and verification method. The data collection technique uses non-participatory observation techniques while the analysis technique uses panel data regression analysis and uses Eviews 9.0 software. The results of the study, the results of the goodness of fit (f test) show a fit model. And the results of the partial test (T test) show that asset growth, capital structure and enterprise risk management disclosure have a positive and significant effect on company value. While business risk has a negative and insignificant effect on company value. Kata kunci : company value, asset growth, capital structure, enterprise risk management disclosure, and business risk.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Syarifudin, Syahrul; Nuriah, Sri; Yusuf , Ayus Ahmad
Jurnal Manajemen & Bisnis Jayakarta Vol 5 No 01 (2023): Vol. 05 No. 01 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v5i01.189

Abstract

The purpose of this Study was to analyze and obtain empirical facts about Firm Size, Leverage, Profitability an Firm Age. Teh population in this Study is the annual report and financial statements of the High-IC Intensive Industries Companies Listed on the Indonesia Stock Exchange in 2017-2021 as many as 201 companies. The sampling technique use is purposive sampling. So that the sample in this study amounted to 68 companies as many as 340 observational data. The method used is descriptive and verification method with quantitative data. Data collection techniques using observations don't participate. The analysis technique used in this study is descriptive analysis, classic assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver. 9.0 application program. Hypothesis testing shows that Firm Size, Leverage, Probability and Firm Age jointly influence the Intellectual Capital Disclosure. Firm Size, Leverage and Probability partially has a significant positive effect on Intellectual Capital Disclosure. Firm Age partially has a significant negative effect on Intellectual Capital Disclosure.
PELATIHAN PENGELOLAAN KEUANGAN DALAM MENDUKUNG PENGEMBANGAN USAHA DI DESA KASTURI KABUPATEN KUNINGAN Nurfatimah, Siti Nuke; Wiharno, Herma; Syarifudin, Syahrul
Jurnal Likhitaprajna Vol 8 No 1 (2024)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v8i1.636

Abstract

Abstract: MSME actors in Kasturi Village, Kuningan Regency still have limited knowledge and practice in managing business finances, both from a lack of literacy and minimal business recording and bookkeeping. In fact, some of them still combine business finances and personal finances. This will of course have a negative impact on the sustainability of these MSMEs. Therefore, this service to the community aims to increase the literacy and ability of MSME players in making good business financial records and bookkeeping as well as carrying out financial management separate from personal wallets so as to improve control of business financial flows to be able to develop their business. The approach used to overcome this problem is through providing literacy, financial recording training and business bookkeeping training which is carried out over 3 days. The results obtained from this activity were that all participants were able to understand the importance of managing business finances and were able to make good daily records and business bookkeeping so that they were able to improve their skills in managing business finances and controlling business finances. Apart from that, it is hoped that the financial management process that has been provided can be implemented to support the sustainability and development of these MSMEs. Keywords : MSMEs Financial Management, MSMEs Financial Recording and Bookkeeping
PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Syarifudin, Syahrul; Nurhayati, Enung; Fauziah, Fitri
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.9089

Abstract

The purpose of the research is to determine about the effect of corporate governance and financial performance to corporate social responsibility disclosure on company manufacture sector of consumer goods industry. This research use descriptive and verifikatif method with quantitative approach and 192 sample of data. The technique data analysis used in this research is panel data regression analysis. Based on the research results can be seen that foreign ownership, public ownership, managerial ownership, board of commissioners size, profitability, leverage, and liquidity simultaneous have significant effect to corporate social responsibility disclosure. partially, foreign ownership has significant positive effect to corporate social responsibility disclosure. public ownership has significant positive effect to corporate social responsibility disclosure. managerial ownership has significant positive effect to corporate social responsibility disclosure. board of commissioners size has significant positive effect to corporate social responsibility disclosure. profitability has significant positive effect to corporate social responsibility disclosure. leverage has significant positive effect to corporate social responsibility disclosure. and liquidity has significant positive effect to corporate social responsibility disclosure.Keywords         : Foreign Ownership, Public Ownership, Managerial Ownership, Board of Commissioners Size, Profitability, Leverage, Liquidity and Corporate Social Responsibility Disclosure.
The influence of book tax differences , cash flow volatility, managerial ownership, amount of accruals and company size on profit persistence (case study of consumer services sub-sector companies listed on the Indonesian Stock Exchange in 2017 - 2021) Adena, Cindini; Suhendar, Dadang; Syarifudin, Syahrul
Journal Socio Humanities Review Vol 3 No 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v3i2.9498

Abstract

The purpose of this study was to determine the effect of Book Differences, Cash Flow Volatility, Managerial Ownership, and Amount of Company Size Accruals on Earnings Persistence. The methods used in this research are descriptive and verification. The population in this research is the financial reports of consumer services sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021, namely 40 research companies. The sampling technique in this study used purposive sampling and obtained a sample of 21 companies. Astatistic used is panel data regression, while the hypothesis test uses the f-test and t-test. Based on the simultaneous test results of Book Tax Differences Cash Flow Volatility, Managerial Ownership, Accrual Amounts, and Uk have a simultaneous effect on earnings persistence, and based on the partial test of Tax Differences, Cash Flow Volatility, Managerial Ownership, Al Amounts and Sizes have a positive and significant effect on earnings persistence.
Co-Authors Adena, Cindini Amir Hamzah Diana Candra Dewi Enung Nurhayati Enung Nurhayati, Enung Fauziah, Fitri Febriansyah, Yudi Herma Wiharno Martika, Lia Dwi Nuke Nurfatimah, Siti Nurfatimah, Siti Nuke Nuriah, Sri Oktaviani Rita Puspasari Purnama, Dendi Sari, Widya Priska Suhendar, Dadang Teti Rahmawati Wulan Rahmatunisa Yusuf , Ayus Ahmad