Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal PKM Manajemen Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Abdi Citra ABDIMAS Iqtishadia
Khuluqi, Khusnul
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Edukasi Perhitungan Harga Pokok Penjualan untuk Meningkatkan Penjualan pada Kube Wanita UMKM Pamulang Estate Khuluqi, Khusnul; Sugeng, Andry; Soeparyono, Regina Deia
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.896

Abstract

Education regarding how to calculate COGS is very important so that MSMEs can maximize their business development potential. Errors in determining COGS can result in business losses. Therefore, education about COGS calculations is vital to help MSMEs achieve competitive advantage and maximize business development potential. MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. The business actors in this activity are the Pamulang Estate UMKM Women's Kube. This Community Service activity aims to provide education regarding calculating the cost of goods sold to increase MSME sales. The method developed in this activity involves socializing the calculation of cost of goods sold to increase sales at the Pamulang Estate UMKM Women's Kube. The problem faced by MSME players is related to a lack of knowledge regarding calculating the cost of goods sold in their business so that MSMEs are inaccurate in determining the cost of goods sold and determine the selling price incorrectly. MSME players argue that they do not have knowledge regarding calculating the good and correct cost of goods sold. So that this activity regarding calculating the cost of goods sold can provide business actors with insight, knowledge and skills in understanding the correct calculation of the cost of goods sold and can directly apply it in their business.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khuluqi, Khusnul; Sugeng, Andry; Afandi, Agus; Giovani, Alexander
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Pengaruh Struktur Modal, Kebijakan Dividen, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pratiwi, Mellynda; Khuluqi, Khusnul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7829

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh struktur modal, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan. Objek penelitian adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 – 2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling, sehingga diperoleh 18 perusahaan sebagai sampel penelitian. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan regresi data panel untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa secara simultan struktur modal, kebijakan dividen, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, struktur modal terbukti berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa keputusan pendanaan perusahaan menjadi faktor penting dalam meningkatkan persepsi investor. Sebaliknya, kebijakan dividen tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa investor tidak selalu menjadikan pembagian dividen sebagai dasar utama dalam pengambilan keputusan investasi. Sementara itu, ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan, yang mencerminkan bahwa perusahaan dengan skala aset yang lebih besar cenderung memiliki tingkat kepercayaan investor yang lebih tinggi. Penelitian ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan dalam pengambilan keputusan keuangan serta menjadi referensi bagi investor dalam menilai kinerja dan prospek perusahaan.
Co-Authors Agus Afandi Aris Sanulika Budiantini, Alya Fatmawati, Fatmawati Giovani, Alexander Handayani, Asih Jelanti, Desi Maryani, Dini Napisah, Napisah Nursita, Meta Pratiwi, Mellynda PURWASIH, DESY Soeparyono, Regina Deia Sugeng, Andry Widyanata, Jhoda