<p><em>This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on corporate value and the influence of financial performance in moderating the disclosure of Islamic Social Reporting (ISR) on corporate value through media annual report. This research is expected to increase the repertoire of science in the field of financial management, especially about the influence of Islamic social responsibility disclosure to corporate value and financial performance in moderating the influence of Islamic Social Reporting (ISR) on corporate value.</em><em></em></p><p><em>This study was conducted on the annual report of 25 sharia issuers incorporated in the Jakarta Islamic Index (JII) during the period 2013-2016. Hypothesis testing used regression technique</em><em>s</em><em> with moderating variable.</em></p><p><em> The results of this study indicate that Islamic Social Reporting (ISR) affect the corporate value. Listed Sharia issuers in the Jakarta Islamic Index (JII) are able to provide information on corporate social responsibility disclosure in annual report to increase stakeholders' trust in the sharia system applied in the company</em><em> in order</em><em> to increase the corporate value in the eyes of stakeholders, although none of the companies disclose information</em><em> completely</em><em>. Financial performance may not be able to moderate the influence of Islamic Social Reporting (ISR) on corporate value.</em><em> It is alleged</em><em> that Islamic Social Reporting (ISR) is able to moderate the influence of financial performance on the corporate value.</em><em></em></p>
<p>This study aims to predict causality model [33] effect of Corporate Social Responsibility on financial performance. This study also examines motivation of CSR implementation based on financial performance and market performance in non-financial public companies and banks that disclose CSR activities and listed at Indonesia Stock Exchange during 2007–2009. Numbers of samples were 46 companies. Data was analyzed by GSCA. Research result showed that there was a significant direct effect between CSR on Return on Assets (ROA), Return on Equity (ROE). In contrast, there was no significant direct effect between CSR on Market Value Added (MVA). In addition, there was a significant direct effect between Return on Assets (ROA) on CSR, Return on Equity (ROE) on CSR and there was no significant direct effect between Market Value Added (MVA) on CSR. There were three empirical findings novelties of this study. First, return on assets (ROA) has positive effect on CSR and otherwise CSR has positive effect on ROA. Second, ROE has positive effect on CSR and otherwise CSR has positive effect on ROE. Last, MVA affect on CSR and otherwise CSR affect on MVA.</p> <p> </p>
Eco enzyme is a multifunctional liquid produced from a 3-month fermentation process with simple ingredients, brown sugar/cane drops, waste or organic waste using a 1:3:10 composition. During this eco enzyme fermentation process, it will produce O3 and O2 gases (ozone and oxygen), this is equivalent to that produced by 10 trees. Some of the benefits of Eco Enzyme are that it can clean polluted rivers, such as antiseptics, fertilize the soil and replace daily household chemical products. The objectives of this community service activity are: 1) to introduce an organic waste management program into eco-enzyme. 2) this community service activity will be published in a national journal. This activity will be held from February 21 to May 26, 2021. The target audience involved in this activity is 10 members of the Lambung Mangkurat Eco Enzyme Community Kalimantan. Selection of target audience based on the closest distance. The methods used in the implementation of this activity are lectures, simulations and practices of processing organic waste into environmentally friendly eco enzymes. The conclusion of the program is that all participants are enthusiastic and can produce good quality eco enzymes. Based on the evaluation results indicate that the satisfaction of the participants is very high when viewed from all aspects of the assessment.
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