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Ahmad Ulil Albab Al Umar
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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 3,650 Documents
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Pembentukan Humanisme Religus dalam Multikultural Agama di Desa Kemanukan Kecamatan Bagelen Kabupaten Purworejo Yazid Al Ansori
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.v3i5.4569

Abstract

Radicalism, especially in a multicultural society, not only threatens the integrity of the state, but also affects the stability of religious life among adherents of the religion itself, especially among those with different religions. Kemanukan Village apparatus, religious leaders, community leaders, and traditional leaders in the village. They stated that in Kemanukan Village, Bagelen District, Purworejo Regency, there are religious differences, as well as cultural differences. This study aims to determine the concept of da'wah in realizing religious humanism in multicultural religions. This study is intended to answer the problem of how the concept of religious humanist-based Islamic da'wah in Kemanukan Village, Bagelen District, Purworejo Regency and the relevance of religious humanists in the context of today's Islamic Da'wah. These problems were discussed through field studies where data were obtained from various interviews related to religious humanists and direct interviews. All research data were analyzed using descriptive analysis method. The results of this study indicate that: (1) Religious humanism is a religious perspective that places humans as humans and an effort to humanize the sciences with full faith accompanied by human relationships with Allah SWT and fellow humans or hablun min Allah and hablun min al- text. Implementation in Islamic da'wah emphasizes the aspects of common sense, individualism towards independence, the spirit of seeking knowledge, Islamic da'wah in pluralism, emphasizing functions rather than symbols, and a balance between reward and punishment. (2) In the context of today's Islamic da'wah, Islamic da'wah must be oriented towards non-dichotomous education. By not separating the two dimensions of science, namely religious science and general science.
Podcast: Alternatif Media Dakwah untuk Generasi Digital Ninda Zahra Wahyudi; Sherly Violeta Fitri; Edi Amin
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.v3i5.4587

Abstract

Da'wah activities are one of the message delivery methods carried out by many religious figures, especially in Indonesia. Sophisticated technology serves as a communication strategy for Da'wah, expanding the audience and target reach. One of them is podcasts, as a medium for delivering communication carried out with a target audience of a more modern and conventional digital generation. We conducted the research using a descriptive-qualitative method, incorporating data collection techniques from literature, book, and journal reviews. The study's findings indicate that podcasts are a popular choice among the digital generation. Podcasts and Da'wah make it easier to reach the expected target or even an audience that is outside the target. The obstacles and challenges faced are the content, which must be interesting, not violate norms, not offend any party, and consistent so that the podcast is popular and heard by the audience. 
Challenges and Opportunities of Competing in the Global Market: The Case of Fashion Companies in the Circular Economy Era Mariana Diah Puspitasari; Lena Ellitan
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.v3i5.4594

Abstract

The global fashion industry is one of the largest industries in the world, valued at USD 2.5 trillion in 2020. However, it is also one of the largest contributors to greenhouse gas emissions, generating 10% of global emissions and 20% of global wastewater. The circular economy offers new solutions for the fashion industry. This is to address sustainability issues in the fashion industry. The purpose of this study is to analyze good governance practices that can support the transition of fashion companies to a circular economy. In addition, it is able to identify the challenges and opportunities faced by fashion companies in competing in the global market in the circular economy era. It can also develop recommendations for fashion companies on how to achieve governance sustainability and global competitiveness in the circular economy era. This research used a systematic literature review (SLR) approach. The result is that the transition to a circular economy is a great opportunity for companies to increase their profits, competitiveness and reputation. However, this transition also presents some challenges. By applying the right corporate governance principles, identifying opportunities and challenges, and implementing effective strategies, companies can achieve sustainability in the circular economy and contribute to a more sustainable future.
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.

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