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All Journal Benefit: Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) INNOVATION RESEARCH JOURNAL DedikasiMU: Journal of Community Service Review of Applied Accounting Research Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Proceeding UMSurabaya Economics and Digital Business Review
Syaiful Syaiful
Akuntansi, Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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KAJIAN PENDAYAGUNAAN ZAKAT PRODUKTIF SEBAGAI ALAT PEMBERDAYAAN EKONOMI MASYARAKAT (MUSTAHIQ)PADA LAZISMU PDM DI KABUPATEN GRESIK Syaiful Syaiful; Suwarno Suwarno
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 2 Desember 2015
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v19i2.2314

Abstract

This study aims to perform the evaluation and testing of the PerceptionKyai and Amil Zakat to good use and management cost that is based on Islamic law / law of Islam, mainly used for the economic empowerment of the community. In this research charity for people empowerment especially productive is to cultivate their entrepreneurial spirit. Society thus not only learn about the science of religion and general science course, but they must be equipped to live to work, namely by berwirasaha.With this charity also hopes the community continues to believe and are sure that the charity funds are used properly in accordance with the functions and resources of each charity. Because the potential is large enough charity in the city of Gresik, it needs to be extracted in a convincing way to muzakki about the benefits of charity, that charity is not only used for eight asnaf it, but could diijtihati become more efficient by empowering charity for the benefit of the economic boom.The methodology of this study is to use case studies dikmebngkan by Kayin, and data analysis using Maleong. Results from this study is that the community (mustahiq) and muzakki still lay with the model of productive utilization of zakat, zakat fund utilization is in accordance with the nature and origin of the zakat fund, Kyai opinion zakat should not be invested in any form, because Muhammad did not procrastinate charity, and the OKI Fiqh Council allow the use of zakat funds for investment.
Influence of Profitability, Tax Aggressiveness, and Institutional Ownership of Corporate Value Eva Fadhilah; Syaiful Syaiful; Nyimas Wardatul Afiqoh
INNOVATION RESEARCH JOURNAL Vol 1 No 1 (2020)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v1i1.1445

Abstract

The research aimed to determine the effect of profitability, tax aggressiveness, and institutional ownership to the firm value. This research was used a casual method by taking secondary data. The selection of sample used purposive sampling method. From the predetermined criteria obtained a sample of 43 companies with study period of 2015-2017, so total of observation is 129. Analyzing of data was used multiple linear regression analyzed. The results shows that the profitability and tax aggressiveness have influence to the firm value. But the institutional ownership does not have influence to the firm value.
The The Effect of Taxpayer Awareness, Tax Understanding, Tax Sanctions, and Risk Preferences on Land and Building Taxpayer Compliance Aminatus Sholikah; Syaiful Syaiful
INNOVATION RESEARCH JOURNAL Vol 3 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v3i1.3732

Abstract

The background of this research is that there is a phenomenon of decreasing taxpayer compliance. This study aims to examine the effect of taxpayer awareness, tax understanding, tax sanctions, and risk preferences on land and building taxpayer compliance. This study uses quantitative methods. The population in this study amounted to 95, while the sampling used the Non Probability Sampling technique using saturated sampling. The reason is because the population size is relatively small. The sample studied by the researcher is 95 taxpayers. The analysis technique uses instrument testing, classical assumption test, and hypothesis testing. For test tools using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance, tax understanding has a positive and significant effect on taxpayer compliance, tax sanctions have a positive and significant effect on taxpayer compliance and risk preferences have a positive and significant effect on taxpayer compliance
The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action Diamond Lianna Alifatmaya; Syaiful Syaiful
INNOVATION RESEARCH JOURNAL Vol 1 No 2 (2020)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v1i2.1925

Abstract

This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.
PENINGKATAN KUALITAS EKONOMI MELALUI USAHA MANDIRI (HOME INDUSTRY) DAN DAN SOSIALISASI PENCEGAHAN COVID – 19 DALAM MEWUJUDKAN KEHIDUPAN NEW NORMAL Syaiful Syaiful; Nur Aida Saraswati
DedikasiMU : Journal of Community Service Vol 4 No 1 (2022): Maret 2022
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v4i1.3787

Abstract

Wabah COVID-19 telah dinyatakan sebagai pandemi oleh WHO sejak 11 Maret 2020. Penetapan itu didasarkan pada persebaran virus secara geografi yang telah mencapai 114 negara termasuk indonesia. Hal ini yang menjadi tujuan program Kuliah Kerja Nyata (KKN) Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Gresik kali ini, yaitu ikut terjun mensosialisasikan cara menanggulangi dan mencegah pendemi COVID-19 dan meningkatkan pendapatan ekonomi warga desa yang semakin menurun akibat akibat penyebaran COVID-19 ini. Tema dari KKN ini yaitu Peningkatan Kualitas Ekonomi dengan Membuka Usaha Secara Mandiri (Home Industry) dan Sosialisasi Pembuatan Hand Sanitizer dan Cuci Tangan dengan Hand Shoap dalam Penanggulangan Penyebaran COVID-19 Melalui Media Sosial di Desa Ambeng-Ambeng Watangrejo Kec. Duduk Sampeyan Kabupaten Gresik. Metode yang digunakan adalah edukasi dengan menggunakan media Youtube, Aplikasi WhatsApp dan pamflet, pencegahan dan cara menanggulanginya serta penggunaan media sosial dengan bijak. Juga diberi tambahan pengetahuan tentang cara Pembuatan Hand Sanitizer dan Cuci Tangan dengan Hand Shoap dengan benar. Dipilihnya metode ini, sebagai wujud social distancing saat berlakunya pembatasan sosial berskala besar (PSBB) di Kab Gresik. Pamflet ini ditempelkan di papan pengumuman warga. Hasil dari Kegiatan KKN dilihat dari antusias dalam aktif bertanya tentang edukasi dalam membuka usaha. Diharapkan dari kegiatan KKN ini, masyarakat di Desa Ambeng-Ambeng Watngrejo, Kec Duduk Sampeyan Kabupaten Gresik bisa lebih cerdas dalam memanfaatkan media sosial yang ada dan memahami tentang manfaat dari membuka usaha dan wabah COVID-19 cara mencegah dan menanggulanginya, dapat menjadi pemicu bagi jiwa kewirausahaan.
Strategi Mengatur Keuangan Rumah Tangga Dalam Masa Pandemi (Warga Desa Pulopancikan) Dian Indah Sari; Syaiful Syaiful; Sukaris Sukaris; Ernawati Ernawati; Andi Rahmad Rahim
DedikasiMU : Journal of Community Service Vol 3 No 4 (2021): Desember 2021
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v3i4.3247

Abstract

Merebaknya wabah Pandemi COVID-19 pada penghujung 2019 hingga saat ini telah membuat resah masyarakat di dunia tak terkecuali di Indonesia, baik dari kalangan pengusaha, pekerja hingga ibu rumah tangga. Dengan kondisi seperti sekarang ini, masyarakat semakin terhimpit sehingga diimbau untuk lebih bijak dalam mengatur keuangan di tengah ketidakstabilan perekonomian dalam negeri. Selain itu, tidak bisa dipungkiri di antara kita juga ada yang mengalami pengurangan penghasilan dan beberapa perusahaan melakukan Putus Hubungan Kerja (PHK). Maka untuk mengelola pengeluaran usahakan membuat anggaran atas keuangan pribadi, karena paling penting adalah harus membuat anggaran.Menurut Rhenald Kasali, PhD, persoalan keuangan bukan cuma urusan kaum ibu saja yang sehari-hari di percaya menjadi “mentri keuangan” sekaligus “mentri dalam negeri”. Suami sebagai kepala rumah tangga , pemberi dan teman kehidupan harus sama-sama mengerti bagaimana mengelola uangnya agar tidak masuk perangkap “hidup hari ini”. (dalam Elvyn G. Masassya, Jakarta, 2004, xvii). Oleh sebab itu dalam pengelolaan keuangan keluarga perlu “keterbukaan” diantara suami dan istri, agar masing-masing individu tidak saling menyalahkan atau curiga, dan masing-masing harus saling percaya mempercayai dan disiplin.
SEMINAR PARENTING MODEL POLA ASUH ANAK DI DESA KARANGSEMANDING Sukaris Sukaris; Nur Fauziyah; Andi Rahmad Rahim; Syaiful Syaiful
DedikasiMU : Journal of Community Service Vol 2 No 4 (2020): DedikasiMU (Journal of Community Service), Desember 2020, ISSN: 2716-5140, E-ISSN
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v2i4.2052

Abstract

Salah satu faktor penentu kesuksesan seorang anak di masa depan adalah cara mendidik anak di jaman sekarang (modern parenting) yang diterapkan oleh orang tua dalam proses pertumbuhannya. Membiarkan anak tumbuh dan berkembang secara normal sesuai dengan tahapan usianya tanpa dibebani kewajiban yang berlebihan merupakan metode parenting terbaik yang bisa Ayah/Bunda terapkan kepada ananda. Pada dasarnya, semua metode parenting itu bagus, asal penerapannya disesuaikan dengan kondisi psikologis dan usia si kecil. Dibanding mengasuh anak anda dengan cara yang konvensional, ada banyak sekali cara mendidik anak yang bisa ditiru para orang tua jaman sekarang, adapun Subjek dalam acara parenting ini adalah ibu-ibu PKK dan POS YANDU desa karangsemanding.
Pengaruh Kesadaran Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Dimoderasi Sosialisasi Perpajakan Muhammad Rizki; Syaiful Syaiful
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.1368

Abstract

The purpose of this study is to analyze and describe the role of tax socialization in moderating the influence of taxpayer awareness and understanding of taxes on individual taxpayer compliance (Case Study at Gresik Primary Tax Service Office). The population in this study were taxpayers registered at KPP Pratama Gresik, the research sample was taken by purposive sampling method with a research sample of 100 respondents. This research method uses quantitative methods. Data analysis is processed using Partial Least Squares (PLS) analysis with the help of Smart-Pls 3.0 software. The results of this study indicate that taxpayer awareness, understanding of taxation, and taxation socialization affect the compliance of individual taxpayers. While taxation socialization cannot moderate the relationship between taxpayer awareness and understanding of taxation on individual taxpayer compliance.
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19 Keziah Frydha Putri Arwantini; Syaiful Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4020

Abstract

This research aims to find out and perfome analysis a comparative analysis of the financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research uses quantitative research with comparative descriptive method. The data analysis technique uses Profitability Ratios as measured by Return On Assets, Liquidity Ratios as measured by Current Ratios, Solvency Ratios as measured by Debt to Equity Ratios, and Activity Ratios as measured by Total Assets Turnover. This study uses 64 data of company financial statements listed on the Indonesia Stock Exchange in 2018-2021. The test is carried out using a different test. The test results show that there are no significant differences in the Return On Assets and Current Ratios before and during the COVID-19 pandemic, while there are significant differences in the Debt to Equity Ratio and Total Assets Turnover before and during the COVID-19 pandemic.
Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba Silviana Setiawati; Syaiful Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4446

Abstract

This study aims to determine the effect of information asymmetry, firm size and managerial ownership on earnings management. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, data quality test and hypothesis testing. Earnings management variable is measured using Discretionary Accruals, information asymmetry is measured by bid-ask spread, firm size is measured using the natural logarithm of total assets, managerial ownership is measured by the percentage comparison of the number of managers' shares with the number of shares outstanding in the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling was done by purposive sampling method, with a total sample of 237 data. The results of this study indicate that information asymmetry has no effect on earnings management, while firm size and managerial ownership have a negative and significant effect on earnings management.
Co-Authors Alfi Muyassaroh Aminatus Sholikah Andi Rahmad Rahim Dela Sasmita Devi Nur Anggraeni Diamond Lianna Alifatmaya Dian Indah Sari Ernawati Ernawati Eva Fadhilah Fatjriyah Ni’matul Arifah Inge Angelina Izzatu Mukhlishoti Keziah Frydha Putri Arwantini Laily Nur Fitriana Lina Pratama Muhammad Aufa Muhammad Rizki Nur Aida Saraswati Nur Fauziyah Nyimas Wardatul Afiqoh Putri Nasucha Ramdlani Syifaussa’adah Rosylia Dwi Safitri Silviana Setiawati Sukaris Suwarno Suwarno