Article Per Year (5 Year)
p-Index From 2021 - 2026
4.465
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Reaktor Indonesian Journal of Mathematics and Natural Sciences Sinergi Seminar Nasional Teknik Kimia Kejuangan Prosiding Semnastek JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Materials Exploration and Findings Makara Journal of Technology Journal of Innovation in Management, Accounting and Business Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) International Journal of Multidisciplinary Approach Research and Science JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Journal of Management, Economic, and Financial Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Jurnal Siber Multi Disiplin Jurnal Cakrawala Akuntansi
Yuliusman Yuliusman
Departemen Teknik Kimia, Fakultas Teknik, Universitas Indonesia, Depok 16424
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 48 Documents
Search

 1   2   3   4   5 
PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KEKUATAN CHIEF EXECUTIVE OFFICER (CEO) SEBAGAI VARIABEL MODERASI DI BURSA EFEK INDONESIA Simanjuntak, Howard; Yuliusman, Yuliusman; Safelia, Nela
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v6i2.50057

Abstract

This study aims to analyze the influence of environmental, social, and governance (ESG) performance on corporate financial performance, with CEO characteristics as a moderating variable on the Indonesian Stock Exchange. The sample used in this study were companies listed on the Indonesia Stock Exchange in 2020-2022 that had ESG distribution scores in the Revinitif Eikon database. Using a purposive sampling method, a sample of 17 companies was obtained. This study employed moderated regression analysis (MRA) tested using Eviews12. The results showed that environmental and social performance did not significantly influence corporate financial performance, while corporate governance performance did significantly influence corporate financial performance. Meanwhile, the CEO power variable was unable to moderate (strengthen) the relationship between environmental, social, and governance performance and corporate financial performance.
Pengaruh Biaya Produksi, Biaya Operasional dan Penjualan Terhadap Laba Bersih Pata Perusahaan Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2024 Lestari, Anggi Putri; Yudi, Yudi; Yuliusman, Yuliusman
Jambi Accounting Review (JAR) Vol 6 No 2 (2025): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

This study aims to determine the Effect of Production Costs, Operating Costs and Sales on Net Profit in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024. This type of research is quantitative research with an associative approach. The population in this study amounted to 73 companies and a sample of 35 companies was obtained using a purposive sampling technique. The data collection method used the exchange rate and documentation method. The data analysis techniques used were descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, t-tests, f-tests and coefficient of determination (R2) tests. The simultaneous coefficient of determination is 69.8%, and the remaining 30.2% is influenced by other variables not explained in this study.
Keamanan E-Commerce: Cara Menjaga Data Pribadi Tetap Aman Ernitasari, Reny; Ramdhani, Suci; Yuliusman, Yuliusman; Gowon, Muhammad
Jurnal Siber Multi Disiplin Vol. 3 No. 3 (2025): Jurnal Siber Multi Disiplin (Oktober - Desember 2025)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jsmd.v3i3.578

Abstract

Penelitian berjudul “Keamanan E-Commerce: Cara Menjaga Data Pribadi Tetap Aman” ini bertujuan menganalisis upaya perlindungan data pribadi dalam transaksi digital serta menggambarkan berbagai ancaman yang muncul dalam penggunaan layanan e-commerce. Objek penelitian adalah artikel ilmiah yang membahas keamanan data pada platform e-commerce. Penelitian menggunakan metode Systematic Literature Review untuk mengidentifikasi, menilai, dan mensintesis temuan dari berbagai publikasi yang relevan. Hasil penelitian menunjukkan bahwa ancaman terhadap data pribadi, seperti kebocoran data, pencurian identitas, dan aktivitas manipulatif pada transaksi digital, masih sering terjadi dan dipengaruhi oleh faktor teknis serta perilaku pengguna. Berbagai strategi perlindungan, seperti autentikasi berlapis, enkripsi data, pengawasan sistem, dan peningkatan pemahaman pengguna, terbukti berperan penting dalam meningkatkan keamanan. Berdasarkan hasil analisis, penelitian ini menyimpulkan bahwa perlindungan data pribadi dalam e-commerce memerlukan pendekatan menyeluruh yang mencakup penguatan teknologi, peningkatan literasi digital, manajemen risiko yang baik, serta dukungan regulasi yang efektif.
Use of activated carbon from NiO modified Polyethylene Terephthalate plastic bottle waste to optimize natural gas storage in Adsorbed Natural Gas (ANG) technology Yuliusman, Yuliusman; Kamilia, Athaya Khanza; Utomo, Anggi Nugroho; Nasruddin, Nasruddin
SINERGI Vol 30, No 1 (2026)
Publisher : Universitas Mercu Buana

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

Abstract

Storage and transportation of natural gas are major challenges in optimizing energy use. To overcome the challenges, Adsorbed Natural Gas (ANG) technology offers a promising alternative for increasing storage capacity at lower pressures. Therefore, this study aims to explore the efficiency of waste polyethylene terephthalate (PET) bottles converted into activated carbon through pre-treatment, carbonization, chemical activation with 4 M KOH, and physical activation using N₂ flow. Modification of activated carbon was carried out using NiO metal impregnation at concentrations of 0.5%, 1%, and 2% to enhance adsorption performance. The results of characterization using iodine number, scanning electron microscopy (SEM), and energy dispersive X-ray spectroscopy (EDS) showed that the 2% NiO-impregnated sample had the highest surface area of 997.65 m²/g. Natural gas adsorption and desorption testing showed that this material achieved the maximum storage capacity of 138.9 g/kg at 28°C and 9 bar, with superior performance compared to non-impregnated samples and several previously reported ANG adsorbents. These results showed that combining NiO modification with KOH-activated PET waste improved methane uptake beyond commercial activated carbons and provided an environmentally sustainable solution for plastic waste valorization. 
The Influence of Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchan Permata Sari, Lian Undari; Yuliusman, Yuliusman; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44834

Abstract

The purpose of this study is to determine Green Accounting, Capital Structure and Sustainability Report on Company Value with Financial Distress as an Intervening Variable in Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method uses descriptive verification through a quantitative approach. The sample in this study was 49 Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The analytical tools used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear regression models with the help of SPSS Version 25. The results of the study indicate that Green Accounting does not have a significant effect on Company Value. Capital Structure has a significant effect on Company Value. Sustainability Report has a significant effect on Company Value. Financial Distress has a significant effect on Company Value. Green Accounting has a significant effect on Company Value with Financial Distress as an intervening variable. Capital Structure does not have a significant effect on Company Value with Financial Distress as an intervening variable. Sustainability Report has a significant effect on Company Value with Financial Distress as an intervening variable. Keywords: Green Accounting, Capital Structure, Sustainability Report, Company Value, Financial Distress
ANALYSIS OF LIQUIDITY RATIO AS AN ASSESSMENT TOOL FOR FINANCIAL PERFORMANCE AT PT BANK MANDIRI (PERSERO) Tbk (2019-2023) Juliana, Widya Ika; Yuliusman, Yuliusman; Hernando, Riski
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45808

Abstract

This study aims to analyze the liquidity ratio as a tool to measure financial performance at PT Bank Mandiri (Persero) Tbk. The research applies a descriptive qualitative approach, focusing on financial reports from 2019 to 2023. Liquidity ratio analysis is considered important because it shows the bank’s capability to meet short-term obligations or liabilities that have matured. Through this analysis, the study seeks to provide a clear picture of how well PT Bank Mandiri manages its liquidity during the observed period. The ratio reflects the bank’s financial health, especially its ability to provide funds quickly to fulfil customer withdrawals, loan disbursements, and other short-term commitments. By using this approach, the study can evaluate financial stability and performance without relying on complex statistical models. The findings are expected to give insights into the bank’s effectiveness in liquidity management and its overall resilience in facing financial challenges. Keywords: Financial Statements, Liquidity Ratio.
Influence Profitability, Leverage, Company Size Towards Corporate Social Responsibility Disclosure (Empirical Study on Food and Beverage Sector and Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) for The 2016-2018 Period Takiah, Fitriatul; Yuliusman, Yuliusman; Yuliana, Yuliana
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46728

Abstract

This study aims to determine the effect of profitability, leverage and company size variables on corporate social responsibility disclosure in food and beverage companies listed on the IDX in 2016-2018. The population of this study was food and beverage companies listed on the IDX in 2016-2018. The sampling technique used purposive sampling. There were 12 companies that met the criteria as samples. The software used for data processing was SPSS version 25. The results of this study are profitability affects corporate social responsibility disclosure, leverage affects corporate social responsibility disclosure, and company size affects corporate social responsibility disclosure. This study contributes to the importance of maintaining solid profitability, prudent leverage, and sufficient scale to enhance transparency in CSR reporting. Specifically, firms in the food and beverage industry should actively monitor these financial metrics to improve their CSR profile, which can attract socially conscious investors and reinforce stakeholder trust.
Study On The Use Of Management Accounting Information Systems In Planning And Decision Making (PT. ASKRINDO Cabang Jambi) Fiqri, Sulthoni; Yuliusman, Yuliusman; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46732

Abstract

This research aims to examine the management accounting information system and to analyze the use of the management accounting information system in decision making at PT. Askrindo Jambi Branch. The research method uses a qualitative approach through data collection by interviews, observation and documentation. The research results show that PT. Askrindo Jambi Branch already has an information system called ACS (Askrindo Core System). The use of the ACS system is used in the management accounting information system for planning, and also when making decisions at PT. Askrindo's Jambi branch is interconnected between technical fields at branch level (Jambi) and then evaluated by directors at central level. Both theoretical and practical contributions are made by this study. Theoretically, it improves how MAIS successfully aligns central decision-making with branch-level operations in a service-oriented financial institution. Practically speaking, the study identifies gaps in PT Askrindo Jambi's information flow and shows how MAIS can be improved to increase responsiveness, speed up decision-making, and align operations—providing advice for comparable businesses going through digital transformation.
Co-Authors - Afrizal Aimanah, Ummul Alfi Maghfirwan Ramadhan, Alfi Amelia, Putri Ananda Putra Sangaji, Ananda Anggara Anggara Anggara Anggara, Anggara Anondho Wijanarko Arsyadt, Arsyadt Aurin, Rizkiza Az-zahra Osman, Rani Nur Azwar Manaf Clara Liany Tampubolon Dahmiri Dedy Setiawan Dianursanti Eko Prasetio, Eko Ernitasari, Reny F. Husni Hasbullah, F. Husni Farhana, Disya Yuke Fiqri, Sulthoni Fitri, Lucky Enggraini Fitrini Mansur FRIYANI, RITA Gowon, Muhammad Heri Hermansyah Hernando, Riski Hizazi, Ahmad Ilham Wahyudi Indra Lila Kusuma, Indra Lila Juliana, Widya Ika Kamilia, Athaya Khanza Kencana, Ulya Kezia Elkardiana, Kezia Kitakawa, Naomi Shibasaki Kurnia, Zirda Kurniawan, Rafmil Lestari, Anggi Putri Lucky Enggrani Fitri M. Iwan Fermi Mieldan, Ghina Ivana Misni Erwati, Misni Misri Gozan Momoji Kubo, Momoji Muhammad Amin Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Musyayaddah, Musyayaddah Mutiya, Aprillia Naomi Shibasaki-Kitakawa, Naomi Nasruddin Nasruddin Nata, Pan Ade Natasa*, Nursima Nela Safelia Nelson Saksono Oktariani, Edma Nadhif Pan Nata, Pan Permata Sari, Lian Undari Praswasti P. D.K Wulan, Praswasti P. D.K Qodariah Barkah Rahayu Rahayu Ramadhani, Indira Putri Ramdhani, Suci Ratih Kusumastuti Reni Yustien Riani, Nita Rico Wijaya Z Rita Arbianti Roekmijati Soemantojo, Roekmijati Roekmijati W. Soemantojo, Roekmijati W. Sahrinra, Irgi Salman Jumaili Septari, Al-Iqrom Setijo Bismo Shelomita, Cindy Simanjuntak, Howard Sitepu, Latresia Aprilia BR Sohabat Nasuha Sonia, Reiny Erica Sri Wahyuni Subihi Subihi Subihi Subihi, Subihi Suci Ramadani, Aulia Sulistyawan, Angga Wahyu Susfayetti, Susfayetti Sutrasno Kartohardjono Takiah, Fitriatul Tania Surya Utami Toshiy Yonemoto, Toshiy Tuti, Srimastuti Utomo, Anggi Nugroho Violeta, Octa Diva Widodo Wahyu Purwanto Widodo Wahyu Purwanto Wijanarko, A. Wiwik Tiswiyanti Yudi Yudi Yuliana Yuliana Yulianto Sulistyo Nugroho