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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 1,945 Documents
Analisis Tingkat Risiko Bahaya Kerja Menggunakan Meode Hazop (Hazard and Operability) pada PT. Madubaru PG/PS Madukismo Muhammad Arifin; Ferida Yuamita
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.v2i2.1336

Abstract

PT. Madubaru in every production process has hazard factors in the workplace in the form of physical properties, ergonomics, and work potential such as noise, fire, and explosions that may occur and can endanger the safety of workers. The purpose of this study is to determine the possibility of an event or impact from work accident hazards and to find out efforts to control or improve potential work accidents so that risk handling can be carried out quickly and accurately using the HAZOP (Hazard and Operability) method. Based on work accident data that occurred in the 2021 milling season, there were 18 work accidents. Through data processing using a risk assessment obtained from the likelyhood level analysis and the Severity level assessment, 7 values ​​of T risk (High) are obtained, namely at the floor study point with 4 of them occurring at the mill station, 7 S (medium) risk values ​​at the mill study point; sugarcane; gearbox; warehouse cranes; and grinding; 4 risk values ​​R (low) at the point of the jack review; hot water; mill 3; rotary handlebar. Improvements or control efforts that can be carried out on PG Madukismo are using PPE such as helmets, glasses, gloves, shoes to avoid or minimize work accidents, namely getting angry splashes, falling sugarcane, slipping, and being stung by animals such as centipedes. Then the addition of a warning system such as a label as a marker of danger in certain production areas. The warning system can help workers to always be careful in areas that cause work accidents.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Properti dan Real estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Mirza Aulia Nur Fajri; Gita Berliana Febrianti; Sri Rahmayani
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.v2i2.1337

Abstract

This study aims to identify financial statement fraud using the theory of fraud hexagon (financial stability, nature of industry, change in auditors, change of directors, CEO duality and state-owned enterprise). The sampling technique used in this study was purposive sampling. The samples in this study are 8 Property and Real estate companies listed on the Indonesia Stock Exchange in 2018-2021. The analysis technique used in this study is a logistic regression analysis technique using SPSS software version 25. The results of this study, namely financial stability, nature of industry, change in auditor, change of auditor, CEO duality dan state-owned enterprise has no significant effect on the occurrence of fraud in financial statements.
Audit Energi dan Peluang Penghematan Energi dengan Metode ANP-PROMETHEE : Studi Kasus : Trio Plaza Magelang Nadia Aulia Shidqi; Deria Pravitasari; Hery Teguh Setiawan
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.v2i2.1338

Abstract

Trio Plaza Magelang is a shopping center that sells household needs. The energy audit in this study was focused on the lighting system. The purpose of this research is to find out the level of electrical energy consumption and to choose the best recommendation for electricity saving opportunities. And the results of the audit of electrical energy consumption at Trio Plaza Magelang obtained the total energy consumption value for the lighting system load of 7480 kWh/month, and supporting equipment loads of 18,316 kWh/month and the total value of Tno Plaza's energy consumption reached 25 796 kWh/month. energy saving using the ANP-PROMETHEE method.
Pengaruh Rasio Profitabilitas, Likuiditas, dan Leverage terhadap Nilai Perusahaan Junero Abelio; Naufal Zuhdi; Muhammad Faisal Kusmaini
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.v2i2.1339

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage terhadapnilai perusahaan. Metode penelitian menggunakan analisis regresi liner berganda. Teknik pengambilan smapel menggunakan teknik purposive sampling. Hasil penelitian secara parsial profitabilitas berpengaruh terhadap nilai perusahaan. Sedangkan likuiditas dan leverage tidak berpengaruh terhadap nilai perusahaan. Variable profitabilitas, likuiditas, dan leverage secara simultan berpengaruh terhadap nilai perusahaan.
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.

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