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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Valid Jurnal Ilmiah Al-Kharaj: Journal of Islamic Economic and Business Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Jurnal Akuntansi dan Keuangan Syariah - ALIANSI JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Perpajakan Dharma Bakti
Sahrul Ihsan, Sahrul
Universitas Gunung Rinjani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RASIO (DER) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN SUB SEKTOR INDUSTRI TEXTILE DAN GARMEN YANG TERDAFTAR DI BURSA EFEK Sahrul Ihsan; Muhamad Karyadi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 1 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i1.245

Abstract

Untuk mengetahui Return On Equity(ROE), Debt To Equity Rasio(DER), Net Profit Margin(NPM), Return On Equity dan Debt To Equity Rasio berpengaruh signifikan terhadap harga saham dengan Ukuruan Perusahaan sebagai variabel moderating pada perusahaan sub sektor industri textile dan garmen yang terdaftar di BEI. Hasil penelitian menunjukkan Hasil penelitian ini menyatakan bahwa Return On Equity berpengaruh secara parsial terhadap Harga Saham. Hasil penelitian ini menyatakan bahwa Debt To Equity Rasiotidak berpengaruh secara parsial terhadap Harga Saham. Hasil penelitian ini menyatakan bahwa Net Profit Marginberpengaruh secara parsial terhadap Harga Saham. Return On Equity sebagai variabel moderating artinya ukuran perusahaan mampu memoderasi pengaruh Return On Equity terhadap harga saham. Debt To Equitas Rasio bukan sebagai variabel moderating artinya ukuran perusahaan tidak mampu memoderasi pengaruh Return On Equityterhadap harga saham. Net Profit Margin sebagai variabel moderating artinya ukuran perusahaan mampu memoderasi pengaruh Net Profit Margin terhadap harga saham.
PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK ( STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021) Ihsan, Sahrul
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.388

Abstract

Adanya perbedaaan kepentingan antara pemerintah dengan wajib pajak menimbulkan tindakan penghindaran pajak (Tax Avoidance) oleh wajib pajak dalam bentuk memanfaatkan celah undang-undang perpajakan. Tujuan penelitian ini adalah untuk menganalisis pengaruh transfer pricing dan leverage terhadap penghindarab pajak. Variabel independen yang digunakan pada penelitian ini adalah transfer pricing dan leverage. Variabel independennya adalah penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan sub sektor semen yang terdaftar di bursa efek indonesia periode 2017-2021. Penentuan sampel ditentukan dengan metode sampel jenuh dengan jumlah sampel sebanyak 5 sampel perusahaan selama periode 5 tahun berturut-turut sehingga total sampel sebanyak 25.metode analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa transfer pricing dan leverage berpengaruh terhadap penghindaran pajak. Dan secara simultan transfer pricing dan leverage berpengaruh terhadap penghindaran pajak.
FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM KEPATUHAN MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) (STUDI DI DESA LENEK KECAMATAN LOMBOK TIMUR) Febrianti, Sri Ayu; Inayati, Siti Reuni; Ihsan, Sahrul
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.92

Abstract

Tax is a mandatory leivy imposeid on taxpayeirs without reiceiiving direict compeinsation which is useid for thei prospeirity of thei community onei of theisei is Land and Building Tax (PBB). This study aims to deiteirminei what factors havei an influeincei on taxpayeir compliancei in paying Land and Building Tax (PBB) in Leineik Villagei, East Lombok District. Thei samplei in this study was 100 taxpayeir reispondeints in Leineik Villagei. Primary data was useid in this study using data colleiction teichniqueis through queistionnaireis. Thei data analysis meithod useid is multiplei lineiar reigreission analysis. Thei reisults of thei study show that partially and simultaneiously, thei variableis of taxpayeir knowleidgei and taxpayeir awareineiss do not havei an influeincei on taxpayeir compliancei in paying Land and Building Tax (PBB).
Pendampingan Dalam Menyusun Pencatatan Kas Pada Toko “Sari” Di Kabupaten Lombok Barat Febrianti, Sri Ayu; Inayati, Siti Reuni; Ihsan, Sahrul
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i2.1447

Abstract

Pengabdian kepada masyarakat dilakukan dengan tujuan untuk membantu Toko “Sari” yang merupakan bagian dari UMKM dalam melakukan pencatatan kas sesuai dengan sistem akuntansi kas yang digunakan. Metode penelitian yang digunakan diawali dengan tahap persiapan berupa observasi dan wawancara, kemudian tahap pelaksanaan, tahap pendampingan dalam praktik pencatatan pembukuan dan pencatatan penerimaan serta pengeluaran kas dengan menggunakan buku kwarto kas 5 kolom. Hasil dari kegiatan adalah karyawan toko khususnya bagian pembukuan telah memahami materi yang telah disosialisasikan berupa praktik pencatatan penerimaan dan pengeluaran kas pada buku kwarto kas 5 kolom. Manfaat dari dilakukannya kegiatan pengabdian ini adalah agar karyawan yang bekerja di bagian pembukuan tidak keliru dalam proses pencatatan dan pembuatan laporan kas setiap harinya, sehingga tidak menimbulkan kerugian bagi toko.
The Influence of Community Participation and Institutional Transparency on the Accountability of Village Financial Reports in Tebaban Village, Suralaga District Ma'wa, Jannatul; Ihsan, Sahrul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2832

Abstract

This study aims to examine the extent to which community participation and institutional transparency influence the level of accountability in village financial reporting. The background of this research stems from the urgency of accountability as a key element in the management of village funds, along with indications that community participation remains limited to formal aspects, and that transparency practices have not yet been fully implemented optimally at the village level. The research was conducted in Tebaban Village, Suralaga District, East Lombok Regency, using a quantitative approach. Data were collected through questionnaires distributed to 57 respondents consisting of village officials and community representatives. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, with the assistance of SmartPLS software. The findings reveal that the community participation variable does not have a significant influence on the accountability of village financial reports. This suggests that community involvement in financial management at the village level remains procedural rather than substantive. On the other hand, institutional transparency shows a significant and positive effect on accountability, reinforcing the assumption that open access to information can enhance accountability in the management of public finances. These findings contribute theoretically to the development of literature in the field of village financial governance, while also offering practical recommendations for village governments to strengthen transparency practices and encourage more meaningful and active community participation.
Performance of Village-Owned Enterprises in East Lombok Regency Using the Structural Equation Modelling (SEM) Approach Ihsan, Sahrul; Sarlan, Muhamad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8269

Abstract

To alleviate poverty and reduce economic inequality, one of the government's strategic steps is to establish Village-Owned Enterprises (BUMDes) in each village and maximize the use of village funds. BUMDes are expected to become a driving force for the local economy by managing the village's potential resources. Although designed as a strategic program for village development and empowerment, in practice, many BUMDes face difficult situations and do not deliver optimal results. The main problems faced by BUMDes in East Lombok Regency include unprofessional management, limited human resources, and minimal training and technical guidance. The objectives of this study are: 1) To determine the factors that influence the performance of Village-Owned Enterprises (BUMDes) and 2) To determine the direct, indirect, and total influence of indicators on the performance of Village-Owned Enterprises in East Lombok Regency. The method used is descriptive quantitative analysis. The determination of sample locations was determined purposively as much as 50 percent of the number of BUMDes in East Lombok Regency or as many as 120 BUMDes units taken by cluster random sampling method. Data analysis used the Structural Equation Model (SEM) PLS version 4.0. The results of the study show (1) The factors that have a very large effect on the performance of Bumdes in East Lombok Regency are leadership and governance. While government support and human resource management have a very small effect on Bumdes performance. (2.) The factors that directly influence Bumdes performance are government support, human resource management and governance. While leadership does not have a significant direct effect on Bumdes performance. (3) The factors that indirectly influence Bumdes performance mediated by governance are government support and leadership. While human resource management mediated by governance does not have a significant effect on Bumdes performance. Furthermore, the total influence on Bumdes performance is government support, leadership, human resources and governance. While human resource management does not have a significant effect on Bumdes governance.
The Influence of Non-Performing Loans and Cash Turnover on Liquidity in Banking Companies Listed on the Idx For the 2017-2020 Period Inayati, Siti Reuni; Ihsan, Sahrul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2333

Abstract

This research aimed to analyze the impact of nonperforming loans and cash turnover on liquidity in financial institutions included in the IDX between 2017 and 2020. The sample for this research consisted of 46 financial institutions. Purposive sampling was utilized to choose 13 companies for a four-year study period (2017-2020). Information was gleaned from the Indonesia Stock Exchange's website (www.idx.co.id) and downloaded for analysis. Results from certain studies suggest that neither cash turnover nor non-performing loans have a direct impact on liquidity.
Model Partisipatif Literasi Kesehatan Berbasis Keluarga sebagai Strategi Penguatan Ketahanan Komunitas Pasca Krisis Kesehatan Sahrul Ihsan
Jurnal Pengabdian Masyarakat dan Inovasi Teknologi Tepat Guna Vol. 2 No. 1 (2026): Membangun Ketahanan Komunitas melalui Edukasi dan Pemberdayaan Berkelanjutan
Publisher : PT LIB Research Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63982/dharmabakti.42nvd157

Abstract

Krisis kesehatan global dalam dua dekade terakhir menegaskan bahwa ketahanan komunitas tidak hanya ditentukan oleh kapasitas sistem kesehatan formal, tetapi juga oleh kemampuan keluarga dalam memahami, mencegah, dan merespons risiko kesehatan secara mandiri. Rendahnya literasi kesehatan keluarga berkontribusi pada perilaku kesehatan yang reaktif dan melemahnya daya adaptasi sosial pasca krisis, sehingga menuntut intervensi yang lebih berkelanjutan dan berbasis konteks sosial. Kegiatan pengabdian ini bertujuan meningkatkan literasi dan perilaku kesehatan keluarga melalui pengembangan model edukasi partisipatif dan kontekstual sebagai fondasi ketahanan komunitas. Pendekatan yang digunakan adalah mixed-methods dengan desain explanatory sequential, yang mencakup tahapan asesmen kebutuhan, implementasi intervensi literasi kesehatan berbasis keluarga, dan evaluasi dampak jangka menengah. Evaluasi dilakukan melalui pengukuran perubahan literasi dan perilaku kesehatan keluarga serta eksplorasi kualitatif terhadap dinamika partisipasi dan proses perubahan. Hasil menunjukkan peningkatan kapasitas keluarga dalam memahami dan menilai informasi kesehatan, diikuti oleh perubahan perilaku hidup bersih dan sehat yang lebih konsisten dan berkelanjutan. Temuan kualitatif mengungkap bahwa proses partisipatif memperkuat dialog internal keluarga dan mendorong peran keluarga sebagai agen ketahanan di tingkat komunitas. Secara keseluruhan, kegiatan ini memberikan dampak positif terhadap penguatan kapasitas keluarga dan ketahanan komunitas, serta menawarkan model pengabdian berbasis keluarga yang efektif, berpotensi direplikasi, dan relevan untuk pengembangan kebijakan promotif–preventif kesehatan masyarakat di masa depan.
Efficiency Analysis of Maize Farming Around the Buffer Areas of The Mandalika Special Economic Zone (SEZ), Central Lombok: A Stochastic Frontier Analysis Approach Sarlan, Muhamad; Ihsan, Sahrul
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 12, No 1 (2026): Januari 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v12i1.21725

Abstract

Central Lombok Regency has great potential for corn development, although its production decreased from 84,650 tons in 2020 to 53,000 tons in 2023. The presence of the Mandalika Special Economic Zone (SEZ) and the World Bank’s I-Core program creates opportunities for agricultural development, marketing, and improvement of infrastructure and regional economic support. This study aims to analyze the factors influencing corn production, measure technical, allocative, and economic efficiency, and identify the factors contributing to technical, allocative, and economic inefficiency. The research employed a quantitative descriptive-analytical method with a Stochastic Frontier Analysis (SFA) approach using the Maximum Likelihood Estimation (MLE) method. The research locations were purposively selected in three villages surrounding the Mandalika SEZ, namely Rambitan, Mujur, and Penujak, with 90 farmer respondents selected through simple random sampling. The results show that land area, labor, and herbicides significantly affect corn production, while seeds, urea fertilizer, and Phonska fertilizer have positive but insignificant effects. In general, corn farmers in Central Lombok are technically efficient but not yet allocatively and economically efficient. Socioeconomic factors that increase technical inefficiency include age, farming experience, farmer group participation, and credit access, while education level and household size reduce it. Allocative inefficiency is influenced by farm distance, whereas economic inefficiency increases with credit access and decreases with farmer group participation and household size
Co-Authors Ahmad Murad Biana Adha Inapty, Biana Adha FEBRIANTI, SRI AYU Ikram, H. Inayati, Siti Reuni Ma'wa, Jannatul Muhamad Karyadi MURAH ROSIHAN ANWAR Sarlan, Muhamad