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ANALISIS STRUKTUR MODAL DAN RASIO HUTANG TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Khotimah, Khusnul; Harahap, Muhammad Nasim
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 18 No 1 (2024): APRIL 2024
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v18i1.46786

Abstract

This study examines debt ratios also capital structure that can affect financial performance through company size which is used as a moderating variable. The classic assumption test with Moderated Regression Analysis (MRA) is the analytical method used. The research method used was purposive sampling. Ten pharmaceutical companies written on the IDX between 2019-2022 period became observational data according to this study. The findings of this research state that financial performance is significantly also negatively affected by capital structure because companies decide to use external funds to carry out investment and operational activities. Meanwhile, financial performance is significantly and negatively affected by the debt ratio because the high level of liabilities makes the company increasingly unable to pay its obligations or debts due to high debt interest. Furthermore, the results of this research also indicate that company size is not able to moderate capital structure on financial performance because a firm's capital structure may be utilized as a source of corporate finance, although company size does not always imply a growth in it. Meanwhile, the debt ratio cannot be moderated by company size on financial performance because the larger the company size does not affect the debt ratio.
Pengaruh Nilai dan Rating Penerbitan Obligasi Syariah (Sukuk) Perusahaan Terhadap Return Saham Waluyaningjati, Dwi Isti; Harahap, Muhammad Nasim
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2388

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari nilai penerbitan sukuk, rating penerbitan sukuk secara parsial maupun simultan terhadap return saham. Metode analisis yang digunakan adalah analisis kuantitatif yaitu melalui uji asumsi klasik untuk menganalisis datanya serta analisis berganda untuk mengetahui tingkat keeratan antara pengaruh nilai dan rating penerbitan obligasi syariah ( sukuk ) terhadap return saham. Sedangkan dalam proses analisis data dengan software IBM SPSS 22 dan jenis data yang digunakan adalah data sekunder dengan teknik pengambilan sampel yaitu purposive sampling sebanyak 6 perusahaan yang menerbitkan sukuk di BEI periode 2016-2019.Berdasarkan hasil penelitian bahwa uji T variabel pengaruh nilai penerbitan sukuk memperoleh hasil thitung 4,332 > ttabel 2,109 dan nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Artinya terdapat pengaruh signifikan positif nilai penerbitan sukuk terhadap return saham, rating penerbitan sukuk memperoleh hasil nilai thitung 1,624 < ttabel 2,109 dan nilai signifikansi sebesar 0,123 lebih besar dari 0,05. Artinya tidak terdapat pengaruh signifikan positif rating penerbitan sukuk terhadap return saham. Kemudian hasil analisis pada uji F memperoleh hasil bahwa nilai fhitung 12,092 > ftabel 3,55 dan diperoleh nilai signifikansi sebesar 0,001 yaitu lebih kecil dari 0,05. Yang artinya variabel independent secara bersama-sama berpengaruh terhadap Return Saham.
Sosialisasi Pemberdayaan Masyarakat Desa melalui Partisipasi Masyarakat, Desa Cilamaya Kelurahan Cilamaya Wetan Kabupaten Karawang Tahun 2023 Suparno, Suparno; Dailibas, Dailibas; Chaerudin, Chaerudin; Nasution, R; Harahap, M. Nasim; Suhono, Suhono; M, Anwar
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10759

Abstract

Banyak masyarakat di pedesaan yang hidupnya mengandalkan bekerja di sawah dan sambil berdagang dar sisa waktu yang tersedia. Pekerjaan di sawah seringkali hanya pada saat tanam dan pada saat panen saja. Sedangkan pekeraan berdagang sebagai pekerjaam sambilan untk tambahan penghasilan yang menopang dari pekerjaan utama bekerja disawah. Dengan demikian banyak waktu yang terbuang tersisa bagi pekerja pokoknya disawah. Kegiatan pengabdian masyarakat kali ini bertitiktolak pada pemberdayaan masyarakat desa melalui pengembangan soft skill pembuatan Roti Kijing dalam upaya peningkatan pendapatan keluarga di Desa Cilamaya, Kecamatan Cilamaya, Kabupaten Karawang. Tujuan dari kegiatan ini adalah pemberdayaan Masyarakat melalui partisipasi Masyarakat dengan sosialisasi dan pendampingan memberikan ketrampilan pembuatan packing yang menarik dan promosi dan pemaaran melalui instragam yang dapat menambah pendapatan keluarga.
Dampak Stabilitas Keuangan Daerah terhadap Ketahanan Keuangan Pemerintah Daerah Harahap, Muhammad Nasim; Dailibas, Dailibas; Nasution, Raden; Chaerudin, Chaerudin; Muslihat, Asep
Jurnal Keuangan dan Perbankan Vol. 20 No. 1 (2023): Jurnal Keuangan Dan Perbankan, Volume 20 No. 1, Desember 2023
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v20i1.499

Abstract

This research investigates the impact of local financial stability on the financial resilience of local governments. The study examines the relationship between financial stability, efficient budget management, wise debt control, long-term financial sustainability, and the financial resilience of local governments. The research employs a quantitative approach, utilizing regression analysis to analyze the data collected from various local governments. The findings indicate a significant positive influence of financial stability, efficient budget management, wise debt control, and long-term financial sustainability on the financial resilience of local governments. The study contributes to the understanding of the crucial factors affecting the financial well-being of local governments and provides insights for policymakers to enhance financial planning and resilience.
Implementasi Akuntansi Dana Desa di Desa Telukbango Kecamatan Batujaya Kabupaten Karawang Ramadhan, Ziyadu; Harahap, Muhammad Nasim
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 4 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

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

Abstract

Village fund accounting is the process of recording the entry and exit of village finances in accordance with the Village Accounting Standards (SAPDesa) in the use of village fund budget allocations. The object of this research is located in Telukbango Village, Batujaya District, Kab. Karawang. The research method used is descriptive qualitative with the data used are primary data and supporting primary data. The results of the study, the financial system used by the village in preparing financial reports using Siskeudes and using a cash basis, Telukbango Village also uses Village Fund Accounting in the process of recording village financial statements consisting of Cash Books, Bank Books, Tax Books, APBDesa and Budget Realization Reports. , so that with the five reports, Telukbango Village is in the process of recording financial statements in accordance with the SAPDesa which contains transparency and accountability.
Sosialisasi Penggunaan E-samsat bagi Masyarakat di Wilayah Pelosok Kabupaten Karawang Harahap, Muhammad Nasim; Harahap, Akhir Matua; Nuraya, Ahmad Setiawan; Rizki, Mochamad Faizal
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 2 (2024): 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.v7i2.6389

Abstract

Penerimaan Pajak Kendaraan Bermotor merupakan sumber penerimaan terbesar dalam postur Pajak Daerah dan Pendapatan Asli Daerah Provinsi Jawa Barat. Namun demikian, penerimaan jenis pajak tersebut masih belum optimal, khususnya di wilayah Kabupaten Karawang. Hal tersebut sejalan dengan masih banyak ditemukannya kendaraan bermotor di wilayah pelosok Kabupaten Karawang yang mengindikasikan tidak membayar Pajak Kendaraan Bermotor. Padahal, Badan Pendapatan Daerah Provinsi Jawa Barat telah meluncurkan aplikasi E-samsat untuk menunjang kemudahan membayar jenis pajak tersebut. Untuk itu, diperlukan sosialisasi penggunaan aplikasi E-samsat bagi masyarakat di wilayah pelosok Kabupaten Karawang. Bentuk pelaksanaan sosialisasi berupa sosialisai formal dan sosialisasi langsung. Kegiatan tersebut diharapkan dapat memberikan pemahaman dan kesadaran masyarakat dalam membayar jenis pajak tersebut. Kegiatan ini diharapkan membantu masyarakat menyelesaikan pembayaran Pajak Kendaraan Bermotor, sekaligus terhindar dari praktek percaloan dan korupsi penerimaan Pajak Kendaraan Bermotor, serta terjaganya ketepatan perhitungan Pajak Kendaraan Bermotor dan kenyamanan Masyarakat pembayar jenis pajak tersebut.
Determinants of Gold Prices in Indonesia Period of 2018-2022 Aprizal, Sigit; Harahap, Muhammad Nasim
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 2 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.2, Juni 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i2.770

Abstract

Gold plays a significant role in the economy, serving both as a store of value and an indicator of economic stability. This study aims to examine the impact of exchange rates, interest rates, the Indonesia Composite Stock Index (IHSG), and world oil prices on gold prices in Indonesia. The study utilizes monthly secondary data from January 2018 to December 2022 and applies the Vector Error Correction Model (VECM) for analysis. The long-run estimation results indicate that exchange rates, interest rates, and IHSG significantly influence gold prices, while world oil prices have a negative impact. In the short run, only the IHSG exhibits a significant negative effect. The Impulse Response Function (IRF) reveals that exchange rates and the IHSG generate negative shocks, whereas interest rates and world oil prices generate positive shocks to gold prices. Furthermore, the Variance Decomposition analysis shows that exchange rates contribute the most to gold price fluctuations, followed by the IHSG, interest rates, and world oil prices.
Response of Indonesia’s Fisheries GDP to Interest Rates, Inflation, Exchange Rates, and Fisheries Sector Performance: A Blue Economy Perspective Ayu Dwi Pitaloka, Dyah; Herlina, Deswita; Suci, Stannia Cahaya; Harahap, Muhammad Nasim
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 2 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.2, Juni 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i2.793

Abstract

This study analyzes how Indonesia’s fisheries GDP (FISHGDP) responds to real interest rate, inflation, exchange rate, fisheries production, and exports within the Blue Economy framework. Using VECM and data from 1985–2024, it examines short- and long-term relationships through IRF and Variance Decomposition. Results show fisheries’ GDP responds positively to inflation, production, and exports, but negatively to exchange rates, with mixed responses to interest rates. In the long term, FISHGDP variation is mainly explained by its own past values (80.14%), followed by fisheries production (7.71%), interest rate (6.50%), exchange rate (4.94%), inflation (1.09%), and exports (0.77%). This highlights the key role of macroeconomic stability and fisheries productivity for Indonesia’s Blue Economy growth.
PENGARUH PENGAWASAN DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Natalia, Anggi Amanda; Harahap, Muhammad Nasim
Journal of Economic, Business and Engineering (JEBE) Vol 6 No 2 (2025): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v6i2.9103

Abstract

Pengkajian ini bertujuan dalam rangka menganalisis pengaruh Good Corporate Governance yang terdiri dari dewan direksi, dewan komisaris independen, dan kepemilikan institusional perusahaan terhadap kinerja keuangan perusahaan. Penelitian ini penting untuk mengevaluasi efektivitas mekanisme corporate governance, yang mana sektor perbankan sebagai pilar ekonomi nasional, rentan terhadap risiko mismanajemen dan likuiditas pasca pandemi COVID-19. Temuan penelitian memberikan rekomendasi kebijakan untuk pelaku industri, dan investor dalam memperkuat tata kelola, transparansi, serya mitigasi risiko. Studi ini juga mengisi celah literatur terkait interaksi variabel governance di pasar emerging seperti Indonesia, yang memiliki karakteristik regulasi dan kepemilikan unik. Populasi dan sampel dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2022 dengan total 25 perusahaan. Metode pengujian dalam penyajian data memakai regresi berganda. Pendekatan pengumpulan data sample adalah purposive sampling, dengan data observasinya berjumlah 100 laporan keuangan. Metode pengembangan data yang dipakai ialah regresi linier berganda. Konklusi penelitian ini menunjukkan dewan direksi berpengaruh positif terhadap kinerja keuangan (ROA). Dewan komisaris Independen tidak berpengaruh terhadap kinerja keuangan. Kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perusahaan.
The Career Guidance Activities for Students of State Vocational High School 1 Pebayuran Bekasi Regency Medi Nopiana; Sri Setiawati Utami; Muhammad Nasim Harahap
Jurnal Panjar: Pengabdian Bidang Pembelajaran Vol. 5 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/panjar.v5i2.35305

Abstract

The implementation of this career guidance is based on the importance of helping direct students to prepare their future career plans. Universitas Singaperbangsa Karawang must contribute to the problems faced by the community and other stakeholders around their campus. Given the lack of career guidance activities in high schools in the Bekasi Regency area, the community service team determined the location of the community service activity at State Vocational High School 1 Pebayuran, Bekasi Regency. This activity was combined with the Real Work Lecture of Universitas Singaperbangsa Karawang students in Sumberurip Village, Pebayuran Subdistrict, Bekasi Regency. This activity was held offline on Monday, January 20, 2025. The method of implementing the activity used the counseling method. This activity provides input and suggestions to students according to their choices (working or pursuing higher education) by considering opportunity costs.