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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 Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming 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 Business, Accounting and Management Journal Journal Socio Humanities Review
Syarifudin, Syahrul
Universitas Kuningan
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences

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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.
KEPEMIMPINAN BERBASIS ASTA BRATA DAN SIFAT SIDDIQ PADA PENGELOLA USAHA MIKRO KELUARGA: STUDI ETNO-RELIGIUS DI SENTRA INDUSTRI BATIK: Asta Brata Leadership and the Principle of Siddiq in Family-Owned Microenterprises: An Ethno-Religious Study of Batik Industry Centers Syarifudin, Syahrul
Business, Accounting and Management Journal Vol. 3 No. 02 (2025): Business, Accounting and Management Journal
Publisher : tesco publisher

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

Abstract

This study aims to explore and develop a hybrid leadership model that integrates Javanese local wisdom (Asta Brata) with Islamic business ethics (Sifat Siddiq) in family-based Micro, Small, and Medium Enterprises (MSMEs). Amidst global economic dynamics, family-based MSMEs often face succession and professionalism challenges rooted in a crisis of trust. This study uses a qualitative approach with a phenomenological case study method in the batik industry center in Central Java. Data were collected through in-depth interviews, participant observation, and documentation studies of 15 hereditary batik business owners. The results show that the internalization of Asta Brata values—particularly the elements of the Sun (Surya) and Earth (Bantala)—which are synergized with the nature of Siddiq (honesty/integrity) form a "Resi-Saudagar" leadership pattern. This pattern not only increases internal trust among family members but also revitalizes the culture of Gotong Royong (mutual cooperation) within the industrial cluster. These findings contribute to the business ethics literature by offering a values-based leadership framework that ensures business sustainability through strong social capital.
Pemberdayaan Literasi Keuangan Digital Anti-Toxic Untuk Menangkal Gaya Hidup Konsumtif di Era Media Sosial Di Desa Cibinuang Kabupaten Kuningan Syarifudin, Syahrul; Nurhayati, Neni; Martika, Lia Dwi; Samugra, Biru Dean; Nurfadilah, Annisa
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 9, No 1 (2026): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v9i1.9939

Abstract

Permasalahan utama yang dihadapi mitra adalah meningkatnya paparan konten media sosial yang mendorong perilaku konsumtif dan menormalisasi pola konsumsi berlebihan. Kondisi ini menegaskan pentingnya literasi keuangan digital yang berorientasi pada kemampuan kritis dalam mengenali konten toksik dan mengelola perilaku finansial secara rasional. Kegiatan pengabdian ini bertujuan meningkatkan literasi keuangan digital anti-toxic peserta agar mampu mengembangkan kontrol diri, kesadaran finansial, serta kemampuan evaluatif terhadap informasi ekonomi digital. Metode pelaksanaan meliputi penyuluhan, pelatihan, simulasi studi kasus, dan pendampingan berbasis praktik langsung. Kegiatan diikuti oleh 75 peserta yang terdiri atas mahasiswa dan pelaku UMKM di Desa Cibinuang, Kabupaten Kuningan, melalui tahapan pra-asesmen, edukasi, praktik analisis konten digital, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman literasi keuangan digital, kemampuan mengidentifikasi konten konsumtif manipulatif, serta perubahan sikap dan perilaku finansial yang lebih selektif. Efektivitas program diukur melalui kombinasi indikator kuantitatif dan kualitatif, termasuk perbandingan hasil pre-test dan post-test serta observasi reflektif peserta. Secara keseluruhan, kegiatan memberikan dampak positif terhadap peningkatan kesadaran finansial dan ketahanan psikologis peserta terhadap pengaruh negatif media sosial. Implikasi kegiatan menunjukkan pentingnya replikasi program dan pengembangan modul literasi keuangan digital yang adaptif terhadap dinamika konten daring.
EFEK MODERASI FIRM SIZE TERHADAP FAKTOR YANG MEMPENGARUHI PROFIT GROWTH Lia Dwi Martika; Syahrul Syarifudin; Yudi Febriansyah
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1241

Abstract

Abstract. The aim of this research is to produce empirical facts/models that can explain the factors that influence profit growth with firm size as a moderating variable. To test the hypothesis that has been formulated through proof to test the research hypothesis with statistical calculations so that proof results can be obtained that show the hypothesis is rejected or accepted. In this research, researchers conducted research on Manufacturing Companies in the Consumer Goods Industry Sector in 2018-2022. The F test results show that debt to equity ratio, total asset turnover, return on assets, net profit margin and operating cash flow together influence profit growth. The t test results show that the debt to equity ratio has a significant negative effect on profit growth, return on assets, total asset turnover and net profit margin have a significant positive effect on profit growth and operating cash flow has no effect on profit growth, firm size moderates and strengthens the relationship between total assets turnover and net profit margin with profit growth, firm size moderates and weakens the relationship between debt to equity ratio and profit growth, firm does not moderate the relationship between return on assets and operating cash flow with profit growth.
Co-Authors Adena, Cindini Amir Hamzah Diana Candra Dewi Enung Nurhayati Enung Nurhayati, Enung Fauziah, Fitri Herma Wiharno Lia Dwi Martika Martika, Lia Dwi Neni Nurhayati Nuke Nurfatimah, Siti Nurfadilah, Annisa Nurfatimah, Siti Nuke Nuriah, Sri Oktaviani Rita Puspasari Purnama, Dendi Samugra, Biru Dean Sari, Widya Priska Suhendar, Dadang Teti Rahmawati Wulan Rahmatunisa Yudi Febriansyah Yusuf , Ayus Ahmad