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Syamsul Huda
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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Sub sektor Farmasi Periode 2017-2021) Tania, Tania Eka Putri; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 11 No 2 (2023): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v11i2.18

Abstract

This study intends to investigate how financial distress and leverage affect managing profitability. The populationof this study includes all pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period, the sample was determined by purposive sampling, namely 8 companies. The data collectiontechnique uses documentation techniques, namely collecting financial reports for the pharmaceutical sub-sectorin the 2017-2021 period. This research method uses quantitative methods with descriptive and verification dataanalysis techniques and hypothesis testing using multiple linear regression analysis models. The results show thatthe coefficient of determination (R Square) indicates that financial distress and leverage impact earningsmanagement by 20.2%, whereas other factors not included in this study influence the remaining factors. Partialhypothesis testing shows that financial distress has no effect on earnings management while leverage has asignificant effect on earnings management. Simultaneously financial distress and leverage have a significant effecton earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the2017-2021 period.
PENGARUH PERSEDIAAN, INVESTMENT OPPORTUNITY SET DAN KURS VALUTA ASING TERHADAP RETURN SAHAM Siska Julian; Syamsul Huda
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 11 No 2 (2023): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v11i2.17

Abstract

This study aims to determine and describe the effect of inventory, investment opportunity set and foreign exchange rates.The population in this study includes all automotive and component sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2021 period. Determination of the sample used in this study as a representative form of the population using a purposive sampling technique. The use of data analysis techniques in this study is descriptive and verification analysis. The selected sample data in this study were then tested using a multiple linear regression analysis model.The results of the research that has been done inform that inventory has no effect on stock returns. investment opportunity set has a significant effect on stock returns.foreign exchange rates have no effect on stock returns inventory, investment opportunity set and foreign exchange rates simultaneously have no significant effect on stock returns. The result of testing the analysis of the coefficient of determination is that the value of the coefficient of determination (Adjusted R Square) This value informs that changes in inventory, investment opportunity sets and foreign exchange rates affect changes in stock returns by 13.80% influenced by other variables outside this study.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP INCOME SMOOTHING DENGAN UKURAN RETURN SAHAM SEBAGAI VARIABEL PEMODERASI : (Studi Kasus Pada Sub Sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Wahyuningsih, Rizka; Huda, Syamsul
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9440

Abstract

This research aims to determine and test the influence of Return On Assets, Current Ratio, and Debt To Equity Ratio on Income Smoothing with Stock Return Measures as a Moderating Variable in Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange. This research uses secondary data with a research period of 2019-2023. The research population includes all Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample in this research was determined using the purposive sampling method. The data analysis technique in this research is descriptive and verification. The data analysis method used is logistic regression analysis with moderated regression analysis. Data was processed using SPSS version 25 software. The research results show that spatially Return On Assets has no effect on Income Smoothing, Current Ratio has an effect on Income Smoothing, Debt to Equity Ratio has an effect on Income Smoothing. The stock return moderation variable is not able to moderate the Return On Assets to Income Smoothing, The stock return moderation variable is able to moderate the Curent Ratio to Income Smoothing, The stock return moderation variable is not able to moderate the Debt to Equity Ratio to Income Smoothing in Food and Beverages Sub Sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Keyword: Return on Asset, Current Ratio, Debt to Equity Ratio, Income Smoothing, Stock Return
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, GOOD CORPORATE GOVERNANCE, DAN VOLUNTARY DISCLOSURE TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2023 Angraini M, Amelia; Huda, Syamsul
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9460

Abstract

This study aims to comprehensively examine the impact of various corporate governance and financial factors—specifically company size, leverage as indicated by the Debt to Equity Ratio (DER), the presence of an independent board of commissioners, managerial ownership, institutional ownership, and voluntary disclosure—on the cost of equity capital in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research adopts a purposive sampling technique to select relevant companies, focusing on a population of 37 firms within this sector over the specified timeframe. Data analysis is conducted using both descriptive and verificative approaches, with hypothesis testing carried out through multiple linear regression analysis to determine the relationships between these variables and the cost of equity capitalThe results of the study reveal that company size exerts a significant partial influence on the cost of equity capital, indicating that larger companies may benefit from lower equity costs. In contrast, DER, the independent board of commissioners, managerial ownership, institutional ownership, and voluntary disclosure, when considered individually, do not significantly affect the cost of equity capital. However, when these variables are considered together, they collectively exert a significant influence on the cost of equity capital. These findings provide critical insights for corporate management and investors, emphasizing the need to consider both company size and the combined effect of governance and ownership structures when assessing the cost of equity financing in the transportation and logistics industry.  Keywords: Company Size, Leverage, Independent Board of Commissioners, Managerial Ownership, Institutional Ownership, Voluntary Disclosure, and Cost of Equity Capital.
MENINGKATKAN KEAKTIFAN BELAJAR SISWA PADA PEMBELAJARAN PECAHAN DENGAN MENGGUNAKAN MODEL JIGSAW DI KELAS V SDN BENDUNGAN ( IMPROVING STUDENT LEARNING ENGAGEMENT IN FRACTION LEARNING THROUGH THE JIGSAW MODEL IN GRADE V OF SDN BENDUNGAN ELEMENTARY SCHOOL ) Huda, Syamsul; Dwi Rochmania, Desty
IJPSE Indonesian Journal of Primary Science Education Vol 5 No 2 (2025): IJPSE
Publisher : Prodi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/ijpse.v5i2.8824

Abstract

This study aims to enhance student engagement in mathematics learning, particularly in fractions, for fifth-grade students at SDN Bendungan through the cooperative learning model Jigsaw. This classroom action research was conducted in three cycles involving planning, implementation, observation, and reflection stages. The results showed significant improvements in student engagement and learning outcomes. In the first cycle, the average student engagement reached 65%, increasing to 85% in the third cycle. The Jigsaw model effectively enhanced motivation, student involvement in the learning process, and comprehension of fraction material. Therefore, implementing this model is recommended to improve the quality of mathematics learning in elementary schools
Socialization of the Use of Online Land and Building Tax Services in Surabaya to the Community in Rungkut District Pusvita, Noviyanti; Huda, Syamsul; Perdana, Putra
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.856

Abstract

Land and Building Tax has become one of the potential sources of state revenue in local tax income. However, despite its great potential, the realization of its collection still faces several obstacles, one of which is the low level of taxpayer compliance. Compliance will increase along with taxpayer satisfaction if tax services are made easier, more effective, and provided with greater service facilities by tax officers. The method used in this community service is an educational and hands-on approach, focused on socializing the use of the Surabaya Online Land and Building Tax service to the residents of Rungkut. This activity involves the delivery of theoretical material, followed by a direct demonstration of website usage. With the provision of this socialization, it can be seen that there has been a significant increase in the public's knowledge regarding the features and usage of the Surabaya online PBB service. The community also provided positive feedback and considered that the online Land and Building Tax service service is a very helpful advancement. with the presence of this online Land and Building Tax service, it can reach the entire community. Based on the results of the socialization of the online Land and Building Tax service that has been conducted in the Rungkut area, it turns out that many people have never used the Surabaya online Land and Building Tax service. Therefore, this socialization successfully opened their understanding of how to use it and what benefits they can gain from using it. With this, it is hoped that the community will become more aware of information regarding the Land and Building Tax
Optimization of Advertising Tax Revenue Realization Through Taxpayer Collection by Surabaya City Regional Revenue Agency Hildayanti, Siska Putri; Huda, Syamsul; Perdana, Putra
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.874

Abstract

The percentage increase in advertising tax realization based on data from the Surabaya City Regional Revenue Agency as of December 13, 2024 was 83.22%, this shows a large figure in the increase. However, the realization of advertising tax revenue must continue to be increased. This community service aims to increase the advertising tax revenue figure. This community service was carried out at the Surabaya City Regional Revenue Agency by involving several Bapenda employees through a series of advertising tax collection activities through a good approach to taxpayers. The results showed a large number of taxpayers paying, therefore there was an increase in advertising tax revenue. This step is innovative in the collection process between tax officers and taxpayers. Based on the existing results, it is recommended that good collection be implemented to increase advertising tax revenue.
ANALISIS POTENSI WILAYAH DALAM PENGEMBANGAN KAWASAN AGROPOLITAN DI KABUPATEN BOJONEGORO PROVINSI JAWA TIMUR MELALUI PENDEKATAN LOCATION QUOTIENT, SHIFT SHARE, SWOT Azizia, Via Hamida Dwita Noer; Huda, Syamsul
Elastisitas : Jurnal Ekonomi Pembangunan Vol. 4 No. 2 (2022): Elastisitas, September 2022
Publisher : Universitas Mataram

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

Abstract

Tujuan dalam penelitian ini yaitu untuk menganalisis potensi wilayah dalam pengembangan kawasan agropolitan di Kabupaten Bojonegoro Provinsi Jawa Timur melalui pendekatan location quotient, shift share, SWOT. Penelitian ini menggunakan jenis data primer dan data sekunder dalam proses analisis. Sumber data yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif yaitu data dalam bentuk angka-angka. Sumber data diperoleh dari publikasi resmi pemerintah seperti Badan Pusat Statistik (BPS) Kabupaten Bojonegoro. Teknik pengumpulan data yang dilakukan secara umum menggunakan metode survei primer dan survei sekunder. Survei primer dilakukan dengan observasi lapangan yang berkaitan dengan penelitian. Sedangkan survei sekunder dilakukan dengan mengkaji pustaka atau literatur yaitu dengan mengumpulkan data-data yang relevan dengan penelitian. Hasil penelitian menunjukan bahwa berdasarkan hasil perhitungan Location Quotient (LQ) di kecamatan Bojonegoro yang termasuk kedalam sektor basis adalah, sektor pertambangan, sektor administrasi pemerintah, sektor informasi dan komunikasi serta sektor pertambangan sedangkan Berdasarkan hasil perhitungan Shif Share Analisys sektor yang memiliki keuanggulan daya saing kompetitif adalah; seltor pertanian, sektor pertambangan dan penggalian, sektor industri pengolahan, sektor pengadaan listrik dan gas, sektor perdagangan besar dan eceran, sektor transfortasi dan pergudangan, sektor penyedia akomodasi dan makan minum, sektor informasi dan komunikasi, sektor jasa keuangan dan asuransi, sektor real estat, sektor jasa perusahan dan sektor administrasi pemerintah.
Faktor-Faktor yang Mempengaruhi Penanaman Modal Asing: Studi Kasus Kota Surabaya Tahun 2019-2023 Yuda, Yuda Shagy Rahmanda Putra; Huda, Syamsul; Perdana, Putra
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.362

Abstract

Investment has an important role in the progress of a region's economic growth. Supported by a good investment climate, investment activities will certainly proceed according to plan. The city of Surabaya is one of the largest cities that has investment potential which can be utilized well for the progress of the city itself and country. Investment can be influenced by factors such as inflation, exchange rates, GDP and technology.This research aims to determine the effect of inflation, exchange rate and GDP on foreign investment in 2019-2023. The method used in this research is a time series with 20 observations. The results of this research are that inflation, exchange rate and GDP do not significantly influence foreign investment. Together in the long term, inflation has an influence on foreign investment. Then in the short term, inflation and GDP together influence foreign investment
PERAN PEMERINTAH DESA BAGI UMKM DALAM PENINGKATAN MANAJEMEN PADA PENGELOLAAN LIMBAH ELEKTRONIK Apriani, Rani; Satya Putra, Pamungkas; Hayatul Iman, Candra; Nurhanifah, Afifa; Avionita, Venni; Huda, Syamsul; Fathan Muhammad, Rabhi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i1.39-45

Abstract

Kabupaten Karawang yang saat ini sebagai daerah kawasan industri terbesar se-Asia Tenggara memungkinkan banyak para pendatang yang masuk ke Kabupaten Karawang. Permasalahan yang dihadapi saat ini oleh para UMKM di Kabupaten Karawang, khususnya daerah Dongkal yaitu kurangnya pengetahuan mengenai pengelolaan limbah elektronik guna mewujudkan lingkungan hidup yang baik dan layak. Pengunaan perangkat elektronik yang terus meningkat tidak terlepas disebabkan karena semakin berkembangnya era digitalisasi, dan hal ini juga menyebabkan semakin tingginya sampah elektronik disetiap tahun. Meningkatnya sampah elektronik ini tentunya perlu pengelolaan tersendiri, termasuk dengan sampah B3 yang juga masih terus perlu perbaikan hingga saat ini.
Co-Authors Abd. Rasyid Syamsuri Abda Abda Abdus Salam, Abdus Achi Rinaldi Agus Rizal Agustina, Putri Wulan Al Adawiyah, Yuan Robiah Amukune, Stephen Andi Baso Kaswar Andi Baso Kaswar Andida, Muchlan Dwi Andika Eko Prasetiyo, Andika Eko Anggara, Norma Anggraini, Atika Angraini M, Amelia Anik Yuliati Anisa Fitria Utami Anisa Fitriau Tami Anisa, Fitria Anitasari, Dwi Aprilianti, Dennis Apriliya, Anisa Winda Aprillia, Try Heni Apriyani, Mishael Ardian, Ertanti Dwi Asyadiah, Nessa Aulia, Astain Kusnul Avionita, Venni Aziza Anggi Maiyanti Azizia, Via Hamida Dwita Noer Badarasussyamsi, Badarasussyamsi Badarussyamsi Badarussyamsi Cristoval, Jason Damayanti, Nilo Devinta, Vanny Shella Dewi, Irma Sulistia Dian Nur Aini, Dian Nur Dian Widi Astuti, Budi Irawan Prima Putra, Dian Widi Astuti, Dina Amalia DIRGANTORO, AJAR Dwi Ratna Anggraini Dwi Rochmania, Desty Edy Subroto Endah Kinarya Palupi ENJANG BURHANUDIN YUSUF, ENJANG BURHANUDIN Erni Dwi Astuti, Erni Dwi Eva Sulastri Evi Selvi Fahlutfi, Muhammad Rizqi Fajar Cahya Putra Farid Agushybana Fathan Muhammad, Rabhi Fatimah, Okis Feri, Bastian Firdaus, Elsa Alfionita Firmansyah, Mu'min Firmansyah, Riki Zogik Fitria Utami, Anisa Frensilia, Nina Gazali, M. Ghani, Muhammad Zaini Gina Sonia Hamid Nasrullah Hari Sulistyo Hasan Said Tortop Hayat, Najmul Hayatul Iman, Candra Hildayanti, Siska Putri Huggins, Brett Aaron Iip Sugiharta Ikrom, Moh. Ikrom Mubarok Ilyasa, Laili Basyarotun Imtihani, Evi In-In Hanidah Insani, Nur Afifah Irza, Damar Ismail Kholid Jalal Ikhwan Jamrizal, Jamrizal Jannah, Devi Miftahul Jaroma, Thanya Kirana Jermsittiparsert, Kittisak K Kadeni Kafi, Abdul Kamlannabila, Amelia Kharisma, Haya Nadirah Khasanah, Siti Mauridatul Khotimah, Miftahul Kurniawan, Rendi Kusuma Wati, Nenia Kusuma, Anis Mustaghfirin Laili, Ummiy Fauziyah Linda Wahyuningtiyas Lovely Son, Lovely M. Manazil Siddiq M. Miftach Fakhri M. Sukarno Mahaesa, Rafi Maharani Maharani, Ainun Gita Maiqfirlana, Andika Masrof, Agus Harisuddin Masruroh, Putri Mauboi, Robia Maulana, Muhammad Firman Maulidin, Ahmad Rafi Nor Melfiya Rosita Miftahul Djanah Moch. Muwaffiqillah, Moch. Moh. Asror Yusuf Moh. Zainal Fanani, Moh. Zainal Muawanah Muawanah Mubarrok, Muhamad Raafi Al Hadi Muhamad Syazali Muhid Mulyadi Bur Muniroh, Luthfiyatul Murni Wati, Ika Nana Diana Nilam Halimah Normawarni, Halisa Nugraha, Muhammad Kautsar Arraihan Agvia Nur Ahid Nuraini, Inoh Nuraini, Riza Nurfaizi, Muchamad Daryl Nurhanifah, Afifa Ori T Hartonegoro Paramita, Vidya Nurina Parkah, Diana Indah Penny Respati Yurisa Pirmansah, Andika Pratiwi, Endang Pratiwi, Julianti Purwanto Purwanto Pusvita, Noviyanti Putra Perdana Putra Sutisna, Mahaesa Putra, Muhammad Septian Perdana Putra, Ruddy Gustya Dwi Putri Puspitasari Qarib, Muhammad Fathul Qoma, Isti Qonita, Nayla R, Jalaluddin Iman Rachman, Jalaluddin Abdul Rahmadinor, Muhammad Rahmi Ramadhani Rani Apriani Ratnaningtyas, Anindya Hastuti Ratri Nugraheni Raviadi, Krista Amanda Renita Donasari, Renita Resolute, Layra Cholifah Lordly Retno Santi Nur Azizah Reynold Eric Rianty, Ida Ridwanulloh, M. Ubaidillah Riko Setya Wijaya Rizqi Prastowo Robi Andoyo Rochimin, Reinanda Aprilia Putri Rofiqul Umam Rokimah, Nur Jannati Rossi Indiarto Sa'adah, Nur Sabrina, Emilda Widiani Salsabila Maritza Hersya Sanatang Sariwati, Nova Satira, Ulfa Sepriyanto Sepriyanto Setyawan, Dendy Shielda Tsalitsah Humaira Sinaga, Abednego Siska Julian Siska Nofitiana Siti Arifah SITI KHODIJAH Siti Nurhasanah Soeharto Soeharto Soni Okabrian Suherman, Suherman Sukwatus Suja'i, Imam Sumanti Debby Moody Supriadi, Devie Rienzani Suryani, Anggraeni Dwi Suryawardana, Ameera Xaviera Sakinah Sutarjo Suyaman, Dede syahrul, muhammad Tania, Tania Eka Putri Teguh Pambudi, Teguh Tortop, Hasan Said Utami, Annisa Ratri Utami, Meilasari Sri Venny Ulya Bunga Vhernando, Phrada Viguna, Lailita Sukma Wahid, Syahid Nur Wahyuningsih, Rizka Waliyyurahiim, Muhammad Tsabit Wenni Anggita, Wenni Wijayanti, Ratna Ayu Wirya Wardaya Yadi Supriyadi Yasin, Muhamad Yuda Shagy Rahmanda Putra Yuda, Yuda Shagy Rahmanda Putra Zahirah, Ayu Zahra, Amanda zulfa, indana Zunairoh, Yuyun