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Ulil Albab
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ISSN : -     EISSN : 28100581     DOI : 10.56799
ULIL ALBAB : Jurnal Ilmiah Multidisiplin diterbitkan oleh CV. ULIL ALBAB CORP. ULIL ALBAB : Jurnal Ilmiah Multidisplin menerbitkan artikel bidang multidisiplin, termasuk : Pendidikan, Hukum, Ekonomi, Agama, Pendidikan, Kesehatan, Teknik, Kebijakan Publik, Pariwisata, Sosial dan Politik, Budaya, Seni, Pertanian, Peternakan, Ilmu Komputer, ilmu humaniora dan bidang ilmu lainnya. ULIL ALBAB : Jurnal Ilmiah Multidisiplin terbit setiap bulan atau 12 kali dalam setahun.
Arjuna Subject : Umum - Umum
Articles 59 Documents
Search results for , issue "Vol. 2 No. 2: Januari 2023" : 59 Documents clear
The Effect of Firm Size, Profitability, Leverage, and Environmental Performance on Environmental Disclosure Ali Riza Fahlevi; Aditya Novanto Nomba; Irsa Pramesti Rahmadani; Aleta S. P. Gumilar
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1340

Abstract

This research aims to explain the influence of firm size, profitability, leverage, and environmental performance on environmental disclosure. This research is a quantitative study with purposive sampling from the population of all listed firms in the SRI-KEHATI Index for 2017-2021. The final sample used in this research is 60 observations from 12 firms that have always published their sustainability reporting during the research period. A panel data regression approach was used to test the hypothesis. This research found that the firm size variable has a negative effect on environmental disclosure. However, the environmental performance variable has a positive effect on environmental disclosure. On the other hand, profitability and leverage variables do not affect environmental disclosure. Further researchers are suggested to add another independent variable that can significantly influence environmental disclosure. Besides that, future researchers are also expected to be able to add observational data used in the study to obtain more optimal results.
Pengaruh Leverage, Pertumbuhan Penjualan, dan Capital Intensity terhadap Tax Avoidance Arya Thresna H.S; Andrea Titania Chalissa; Hera Dini Fauziah; Pungki Atma Negara
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1341

Abstract

Tax avoidance can be interpreted as an activity to minimize the tax burden that must be issued by the taxpayer. This study aims to determine the effect of leverage, sales growth, and capital intensity on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period partially or simultaneously. The population in this study were Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sample selection technique used purposive sampling and obtained 45 companies in the Property and Real Estate sub-sector within 4 years. years so that 180 samples were observed. The method of data analysis in this study is panel data regression using Eviews software.
Ukuran Perusahaan, Financial leverage dan Kinerja Perusahaan di Agensi K-Pop Besar Korea Selatan Annaya Rizha Fairy; Shabrina Sadewi; Alika Nadda; Nabila Liana
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1342

Abstract

The company’s performance is reflected in the company’s financial statement which informs the company’s current and past financial conditions to predict their future financial conditions. In improving the company’s performance, it is necessary to pay attention to internal factors by maximizing company’s existing resources or assets. The company’s performance will increase if the profitability also increases, which means that the company’s prospects are good. This will attract investors because it is considered to provide prosperity for the shareholders. This study aims to determine the effect of firm size and financial leverage on financial performance at large South Korean K-Pop agencies 2019-2021. The population in this study is 4 companies referred to as “Big 4 Entertainment Companies” in South Korea. The sampling technique used in this research is purposive sampling technique. This study has 12 observational data obtained from the total of 4 research samples. The analytical method used in this study is panel data regression analysis using SPSS software. The results of the study show that firm size and leverage have no effect on company performance at large K-pop agencies in South Korea for the period 2019 – 2021 either partially or simultaneously.
Pengaruh Pendapatan dan Beban Operasional terhadap Laba Bersih Ali Riza Fahlevi; Rafif Sultan Naufal; Muhamad Erfanudin; Syifa Diana Putri; Donna E Naibaho
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1343

Abstract

Dalam menentukan laba, biaya operasional adalah biaya yang ada ketika proses kegiatan operasi perusahaan yang termasuk dalam kriteria dan prinsip penentuan laba yang perlu ditentukan oleh perusahaan. Biaya operasional meliputi biaya umum dan administrasi serta biaya penjualan. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh pengaruh pendapatan dan beban operasional terhadap laba bersih pada perusahaan subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Teknik yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Penelitian dilakukan selama 3 tahun dan diperoleh dari 7 perusahaan sehingga total 21 data observasi yang diolah. Hasil penelitian ini menunjukkan bahwa secara simultan, pendapatan dan beban operasional berpengaruh terhadap laba bersih. Secara parsial, pendapatan berpengaruh signifikan terhadap laba bersih, dan beban operasional berpengaruh signifikan terhadap laba bersih.
Pengaruh Leverage, Political Connection, dan Ukuran Perusahaan terhadap Kinerja Perusahaan Fatma Febiana; Maulida Luthfiah Hanum; Putri Ayu Listiyaningrum; Sonia Angela Riawan
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1344

Abstract

This study aims to determine whether there is influence between leverage, political connection, and company size on company performance. In this study, the population used are technology sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used is secondary data with financial reports as a reference. The sampling technique used is purposive sampling method and the total of research samples are 17 companies with 3 years period so that the total of observation data amounted to 51. The analytical method used in this study is panel data regression method with factor analysis using IBM SPSS Version 25. The results of this study indicate that leverage and political connections have no effect on firm performance (ROA). Meanwhile, firm size has an influence on firm performance (ROA).
Hubungan Kebijakan Fiskal Pemerintah Pusat dan Daerah dalam Konteks Desentralisasi Tatik Nurchasanah; Abdul Aziz Nugraha Pratama
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1345

Abstract

Pertumbuhan ekonomi merupakan indikator yang dapat mendeteksi bagaimana kegiatan ekonomi di suatu daerah serta mempunyai peran yang sangat penting menjaga perekonomian di daerah. Hal ini agar laju pertumbuhan ekonomi tetap terjaga. Desentralisasi fiskal adalah salah satu faktor yang mempengaruhi pertumbuhan ekonomi. Dimana Desentralisasi fiskal adalah kewenangan pemerintah pusat kepada pemerintah daerah dalam pengambilan keputusan. Oleh karena itu tujuan dari penelitian ini adalah akan membahas tentang bagaimana hubungan fiskal pemerintah pusat dan daerah dalam konteks desentralisasi. Metode yang digunakan adalah metode kualitatif. Sumber data dalam penelitian terdiri dari data primer dan data sekunder. Hasil dari penelitian ini bahwa desentralisasi fiskal dapat mendorong terwujudnya laju pertumbuhan ekonomi di Indonesia.
Pengaruh Arus Kas Operasi dan Fixed Assets Intensity terhadap Revaluasi Aset Tetap Yuki Mayumi Yorianti; Farah Dalila; Elvara Kristyariska; Dita Indah Pratiwi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1346

Abstract

Valuation of fixed assets is one of the important issues in fixed asset accounting. The value of the asset becomes irrelevant if the use of the acquisition price does not reflect the actual value of the asset. The issuance of IFRS convergence PSAK uses the fair value of fixed assets to reflect the latest prices so that the asset value will be higher. Therefore, financial reports will provide more relevant information to users of financial reports to serve as a basis for decision making. The method used in this study is a structured review or review method so that it can identify what factors can affect the revaluation of fixed assets. The method of searching for article data sources is done through Google Scholar (2017-2022) which provides articles of scientific writing that are relevant to this research. Based on the results of a literature review of 30 articles or journals, it was revealed that a decrease in some of the operating cash flows had a positive and not significant effect on the revaluation of fixed assets. The intensity of fixed assets partially has a positive and significant effect on the revaluation of fixed assets.
Pengaruh Gaya Kepemimpinan, Karakteristik individu, Dan Motivasi kerja Terhadap Kinerja Karyawan OP SDA Balai Besar Wilayah Sungai Brantas Ahmad Anwar Mudzakkir Azmi; Sumartik
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1347

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Gaya Kepemimpinan, Karakteristik Individu dan Motivasi kerja terhadap kinerja karyawan pada OPSDA IV Balai Besar Wilayah Sungai Brantas. Penelitian ini berdasarkan permasalahan sumber daya manusia yang dipengaruhi oleh kualitas kerja seseorang dengan diindikasikannya sebagai permasalahan yang ada dapat menurunkan kepuasan kerja bagi perusahaan, hal tersebut dapat dilihat dari permasalah yang sering muncul pada karyawan yaitu karyawan belum merasa puas terhadap kinerja pekerjaan yang dilakukan saat ini. Dalam metode penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Sampel yang digunakan sebanyak 55 responden dilakukan di OP SDA IV Balai Besar Wilayah Sungai Brantas. Alat analisis dalam penelitian ini yaitu menggunakan analisis regresi linier berganda menggunakan program SPSS versi 22.0 for windows. Data primer penelitian ini diperoleh dari kuesioner dengan adanya pengukuran skala likert menggunakan uji validitas dan reliabilitas. Hasil penelitian menunjukkan bahwa variabel Gaya Kepemimpinan, Karakteristik Individu, Motivasi Kerja berpengaruh secara simultan terhadap kinerja karyawan. Gaya Kepemimpinan berpengaruh secara parsial terhadap Kinerja Karyawan. Karakteristik Individu berpengaruh secara parsial terhadap Kinerja Karyawan. Variabel Gaya Kepemimpinan sebagai variabel paling signifikan diantara variabel Karakteristik Individu dan Motivasi Kerja.
Pengembangan Pengenalan Aktivitas Manusia Secara Real Time Menggunakan Metode Convolutional Neural Network dan Deep Gated Recurrent Unit Feren Ade Verilia; Rangga Firdaus; Hery Dian Septama
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1351

Abstract

Recurrent neural network (RNN) have achieved great success in processing sequential data and yielded the state-of-the-art results in speech recognition, digital signal processing, video processing, and text data analysis. In this thesis, proposed a human action recognition method by processing the video data using convolutional neural network (CNN) and deep gated recurrent unit (GRU) network. First, features are extracted from frame every multiple of six in the videos to helps reduce the redundancy and complexity. Next, the sequential information among frame features is learnt using deep GRU network, where multiple layers are stacked together to increase its depth. The result of this study achieved 92.01% F1 Score on YouTube 11 Actions dataset. This method achieve 65.43 FPS.