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J-CEKI
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28285271     DOI : 10.56799
Core Subject : Humanities, Social,
Humanities Social Sciences
J-CEKI : Jurnal Cendekia Ilmiah diterbitkan oleh CV. ULIL ALBAB CORP. J-CEKI terbit 6 kali dalam setahun atau tiap 2 bulan sekali. J-CEKI menerbitkan artikel bidang Humaniora dan Ilmu Sosial. Humaniora: Bahasa dan Linguistik, Sejarah, Sastra, Seni Pertunjukan, Filsafat, Agama, Seni Rupa. Ilmu Sosial: Ekonomi, Antropologi, Sosiologi, Ilmu Komunikasi, Ilmu Pendidikan, Ilmu Politik, Hukum, Psikologi, Geografi, Studi Budaya dan Etika, Studi Gender dan Seksualitas, Studi Area, Arkeologi, dan bidang terkait lainnya.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 286 Documents
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Search results for , issue "Vol. 3 No. 5: Agustus 2024" : 286 Documents clear
Pengaruh Rasio Likuiditas, Rasio Profitabilitas Dan Ukuran Perusahaan Terhadap Financial distress Pada PT. Matahari Departement Store, Tbk Asep Muhammad Lutfi; Aria Aji Priyanto; Ade Yusuf
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4595

Abstract

This study aims to analyze the influence of liquidity ratios, profitability ratios, and company size on Financial distress at PT Matahari Department Store Tbk during the period 2013-2022. The data used in this research is secondary data obtained from the company's annual financial reports. The research method used is a quantitative method with an associative approach. The results of the study show that liquidity has a significant effect on financial distress. High liquidity can reduce the risk of Financial distress by ensuring the company has enough cash to meet its short-term obligations. Profitability (ROA) does not show a significant effect on financial distress, indicating that slow-increasing profitability can disrupt cash flow and working capital. Company size also shows a significant effect on financial distress, where poorly managed growth can lead to increased costs and potential financial difficulties. This research provides important insights for the management of PT Matahari Department Store Tbk in managing financial risks and maintaining the operational stability of the company.
Peran Kepuasan Kerja dalam Memediasi Dampak Reward dan Punishment Terhadap Kinerja Mitra Driver Gojek di Jabodetabek Faif Yusuf; Nurzalinar Joesah; Jeffry Latumahina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4596

Abstract

This study aims to examine the role of job satisfaction in mediating the impact of Rewards and punishments on the performance of Gojek partner drivers. Rewards and punishments are two important aspects of human resource management that can influence employee performance. However, the relationship between Rewards, punishments, and performance is not always direct, and job satisfaction often plays a significant mediating role. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 97 Gojek partner drivers in the Jabodetabek area. The data analysis technique used is path analysis to test the direct and indirect relationships between Rewards, punishments, job satisfaction, and performance. The results show that Rewards have a positive and significant impact on driver partner performance. Conversely, punishments have a negative and significant impact on their performance. In addition, Rewards also have a positive and significant effect on job satisfaction, while punishments have a negative and significant effect on job satisfaction. Job satisfaction was found to have a positive and significant influence on the performance of partner drivers. The study also found that job satisfaction mediates the influence of Rewards and punishments on the performance of partner drivers. Good Rewards increase job satisfaction, which in turn improves performance. Conversely, excessive punishments reduce job satisfaction, which ultimately decreases performance.
Pengaruh Investasi Hijau, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure Dwi Retnowati; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4597

Abstract

This research aims to examine the effect of Green Investment, environmental performance and profitability on Carbon emission disclosure in Basic Materials companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. This study uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is panel data regression using the Eviews version 10 application and Microsoft Excel. The population used in this study is Basic Materials Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique in this study was a purposive sampling technique with the results of 27 sample companies being processed in this study. The research results show that Green Investment, environmental performance and profitability simultaneously influence Carbon emission disclosure. Partially, Green Investment has an effect on Carbon emission disclosure, environmental performance and profitability have no effect on Carbon emission disclosure.
Pengaruh Manajemen Laba Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Pemoderasi Ali Ivan Patria; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4598

Abstract

This study aims to investigate the influence of earnings management and firm size on tax aggressiveness with independent commissioners as moderators. This research is of the quantitative associative type. The population used in this study consists of 74 companies in the basic and chemical industry sectors. The sampling technique used is purposive sampling, where criteria are determined that are most suitable for this research. Thus, the sample used in this study is 10 companies with a research period of 7 years, resulting in 70 data points being processed. This research uses panel data regression analysis techniques. The results of the research show that earnings management and firm size have simultaneous effects. Partially, earnings management affects tax aggresiveness and firm size affects tax aggresiveness. Furthermore, independent commissioners is unable to moderate earnings management and firm size on tax aggresiveness.
Pengaruh Debt Covenant dan Financial Distress Terhadap Konservatisme Akuntansi : Studi Empiris pada Perusahaan Consumer Noncyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 Ayu Anix Matunisa; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4599

Abstract

The purpose of this research is to analyze of Debt Covenant and Financial Distress on accounting conservatism in Companies of Consumer non cyclicals listed on the Indonesian Stock Echange for the 2021-2022 period. Sampling in this research used purposive sampling technique and abtaained 52 samples of companies. The data analysis method used is quantitative data analysis using panel data regression analysis and using Eviews 12 computer program tools. The result of this research partially show that the Debt Covenant have an effect on accounting conservatism and Financial Distress has no effect on accounting conservatism. Meanwhile simultaneously, Debt Covenant and Financial Distress have an effect on accounting conservatism reaction with R2 contribution of 12%.
Pengaruh Perencanaan Pajak Perusahaan, Pertumbuhan Perusahaan dan Pajak Tangguhan Terhadap Muhammad Excel Nugraha; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4600

Abstract

This research aims to determine the influence of corporate tax planning, company growth and deferred taxes on earnings manajement. This research was conducted on 46 Food and beverages Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018 - 2022. The sampling technique uses purposive sampling, so that there are 20 companies as samples with a total of 100 data processed. The results of this research show that corporate tax planning, company growth and deferred taxes simultaneously influence profit manajement. Partially, corporate tax planning has no effect on earnings manajement. Company growth influences profit manajement. Deferred Tax has no effect on earnings manajement
Pengaruh Pajak dan Tunneling Incentive Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing dengan Ukuran Perusahaan Sebagai Variabel Moderasi Hilwa Sopiatul Aprila; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4601

Abstract

This study aims to obtain empirical evidence regarding the influence of taxes, and tunneling incentives on the company’s decision to do so transfer pricing with company size as a moderation variable. This type of research is quantitative associative. The population in this study is non-cylicle consumer companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The sampling technique uses a purposive sampling technique with certain criteria. The number of samples in this study is 21 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The data technique uses a panel data regression test with the help of eviews 13. The results of the study show that simultaneously taxes and tunneling incentives have an effect on transfer pricing. Taxes have no effect on transfer pricing. Tunneling incentives have a significant effect on transfer pricing. In addition, the results of the study also show that the size of the company is not able to moderate the influence of taxes on transfer pricing. Company size moderate tunneling incentives for transfer pricing.
Pengaruh Financial Distress, Corporate Social Responsibility Dan Struktur Modal Terhadap Nilai Perusahaan Merlinda Merlinda; Wulandari Cahyani Putri
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4602

Abstract

This research aims to determine the influence of Financial Distress, Corporate Social Responsibility and Capital Structure between periods on Company Value. The population in this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019-2023. The type of research used in this research is an associative method with a quantitative approach. The sample selection procedure used was purposive sampling. The data analysis technique used is descriptive Statistics and panel data regression analysis using Eviews 10 software. The analytical tools used are panel data regression model selection, classical assumption model testing, coefficient of determination, hypothesis testing. Based on the research results, it was found that: Financial Distress, Corporate Social Responsibility and Capital Structure together have an influence on Company Value. Partially, Financial Distress has an effect on Company Value, Corporate Social Responsibility has an effect on Company Value and Capital Structure has no effect on Company Value.
Penerapan Media Wordwall untuk Meningkatkan Hasil Belajar Siswa dalam Materi Unsur Intrinsik Kelas V di SDN 1 Bangodua Tari Pujiantika Hastuti; Fikriyah Fikriyah; Susilawati Susilawati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4609

Abstract

Learning at SDN 1 Bangodua teachers use the lecture method, there is a lack of student response, and learning is dominated by teachers who use less technology-based media, which affects learning outcomes in Indonesian language learning. Therefore, learning media has a role in improving learning. One of the media Wordwall can be used to improve learning outcomes. This type of research is classroom action, which is a form of research carried out by teachers to improve the learning process. In this case, the researcher collaborated with the Class V teacher to carry out classroom action research activities on intrinsic elements of Indonesian language learning. Implementation of evaluation using applications Wordwall This aims to provide new experiences for students, the class atmosphere becomes colorful, students become more enthusiastic about learning and taking part in learning evaluations, students also have more courage to come forward to complete the tasks given even though the answers are sometimes not correct, and students understand better. material studied. One of the factors influencing learning outcomes is the media. cycle 1, 59% of students completed, while 41% of students did not complete. With an average learning outcome of 73. Cycle 2 showed that 88% of students had completed the test results, while 12% had not completed it. With an average learning outcome of 85, the research was successful because it exceeded the completion target of 85%. media use Wordwall can improve student learning outcomes.
Penjatuhan Hukuman Pidana Tambahan Pencabutan Hak Akses Internet Oleh Hakim Dalam Kasus Revenge Porn Andi Setiawan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4622

Abstract

Dalam perspektif kriminologi, teknologi bisa dikatakan sebagai faktor kriminogen, yaitu faktor yang menyebabkan timbulnya keinginan orang untuk berbuat jahat dan/atau memudahkan kejahatan. Salah satu kejahatan yang lahir sebagai akibat dari perkembangan teknologi, adalah revenge porn. Motif seseorang melakukan revenge porn adalah untuk balas dendam. Pada dasarnya, terobosan hukum pidana tambahan pencabutan hak akses internet menjadi penting, mengingat dalam kasus revenge porn kerugian dan penderitaan korban dianggap sulit untuk dipulihkan. Selama ini, reaksi masyarakat terhadap revenge porn lebih kepada menyudutkan pihak korban (victim blaming). Adanya pidana tambahan berupa pencabutan hak akses internet tentunya memantik beragam reaksi pro dan kontra, baik dari kalangan praktisi, akademisi maupun masyarakat. Bagi mereka yang kontra, pidana pencabutan hak akses internet dianggap tidak memberikan kepastian hukum dan sulit untuk dilaksanakan (non-executable). Oleh karenanya, agar putusan penjatuhan pidana tambahan pencabutan hak akses internet tidak menjadi sia sia dan non-executable. Maka, perlu untuk segera dibuat aturan pelaksana terkait dengan tata cara eksekusi dan pengawasan.

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