The times have made the level of competition between companies increasing tightly, thus requiring every company to have the excellences to be able to compete. This competition encourages companies to create more value for the company to grow and attract investors. This study aims to conclude how Firm Value is influenced by Corporate Social Responsibility (CSR) Disclosures and Company Size in basic material and energy sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Using a quantitative descriptive method, and the number of samples totaling 39 companies, the data were analyzed by multiple linear regression analysis. Partially, the results of hypothesis testing are that the disclosure of Corporate Social Responsibility has a significant positive effect on firm value, meaning that the higher the level of CSR disclosure, the higher the firm value. While the size of the company has a significant negative effect on the value of the company, which means that the larger the size of the company, the value of the company decreases. Simultaneously, the disclosure of Corporate Social Responsibility and firm size have a significant effect on firm value. Perkembangan zaman membuat tingkat persaingan antar perusahaan semakin ketat, sehingga mengharuskan setiap perusahaan untuk memiliki keunggulan untuk dapat bersaing. Persaingan tersebut mendorong perusahaan untuk menciptakan nilai (value) lebih bagi perusahaan agar semakin berkembang dan menarik para investor. Penelitian ini bertujuan untuk menyimpulkan bagaimana Nilai Perusahaan dipengaruhi oleh Pengungkapan Corporate Social Responsibility (CSR) dan Ukuran Perusahaan pada perusahaan sektor bahan baku dan energi yang terdaftar di Otoritas Jasa Keuangan periode 2018-2020. Menggunakan metode deskriptif kuantitatif, dan jumlah sampel berjumlah 39 perusahaan, data dianalisis dengan analisis regresi linier berganda. Secara parsial, hasil pengujian hipotesis adalah pengungkapan Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan, artinya semakin tinggi tingkat pengungkapan CSR maka semakin tinggi nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, yang berarti semakin besar ukuran perusahaan maka nilai perusahaan semakin menurun. Secara simultan pengungkapan Corporate Social Responsibility dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
This research examined the effects of budget participation on performance of offices on duty in Badung Regency. The offices turned out to be executive elements of local government directly involved in budget preparation and served as a working unit providing public services. Furthermore, the research looked for the effects of the distributive and procedural justice perception, and goal commitment on the performance. Samples taken in the research involved offices in Badung Regency. Unit analysis were the heads of the offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 87 questionnaires sent, only 79 could be processed in a regression method. The results showed that budget participation had a significant effect on performance. This research also proved that justice perception, especially procedural justice, showed a positive and significant effect, while distributive justice perception showed an in-significant effect. It indicates that the higher justice perception, the higher performance of offices. On the other hand, the relationship between goal commitment and budget participation was negative and significant. It is not in line with the research of Wentzel (2002), and Locke & Latham (1990), which said that individual’s performance would be better when it had a commitment to reach special goals.Keywords: budget participation, distributive justice, procedural justice, budget performance.
Selama masa pandemi COVID 19 ini, provinsi Jawa Barat berupaya untuk mendorong kembali kegiatan ekonomi masyarakat dengan melakukan penataan pencatatan persediaan bahan baku sehingga dapat menaikkan kembali omset penjualan. Persediaan memainkan fungsi yang sangat penting dalam kelangsungan hidup serta perkembangan bisnis. Manajemen persediaan yang tidak efektif dan efisien dapat menyebabkan kerugia dan penyusutan penjualan. Tujuan kegiatan pengabdian masyarakat ini adalah: 1) Dipahaminya konsep-konsep dalam pengendalian persediaan terutama dalam pencatatan bahan baku dan barang jadi, 2) Dilaksanakannya microlearning mengenai penggunaan aplikasi smart apps terdaftar pada google play store “catatan keuangan koperasi” dan aplikasi pencatatan persediaan menggunakan ms. excelll yang bertujuan untuk meningkatkan kompetensi peserta. Metode pelaksanaan Pengabdian pada Masyarakat ini dilakukan secara daring melalui aplikasi zoom meeting dengan peserta pengelola koperasi/UMKM serta turut mengundang para mitra koperasi dan UMKM dari Departemen Ekonomi, Pembina Daerah Salima Kota Bogor dan Perwakilan Mitra UMKM Kota Depok. Kegiatan ini mampu menghasilkan peningkatan kompetensi koperasi dan UMKM dalam pengendalian persediaan, mampu menghitung laporan keuntungan, dan mampu mempraktekan aplikasi pencatatan persediaan baik berbasis android maupun ms. excelll sehingga para pelaku usaha mampu membuat pencatatan persediaan secara digitalisasi
Perkembangan UKM saat ini mendapatkan perhatian yang besar baik dari pemerintah maupun masyarakat agar dapat berkembang lebih kompetitif bersama pelaku ekonomi lainnya. Bagian penting dari suatu ekosistem wirausaha adalah dalam membuka peluang memperluas jangkauan pemasaran produk-produk mereka, bahkan hingga ke luar negeri yaitu dengan unique selling proposition yang baik dan strategi penentuan harga jual yang kompetitif di pasaran. Pengabdian ini dilakukan di Desa Segara Jaya Bekasi Jawa Barat melalui metode wawancara, ceramah dan tatap muka serta diskusi. Pencapaian kegiatan ini adalah dihasilkannya peningkatan kompetensi para pedagang UKM dalam penentuan harga jual, memahami strategi dalam memasarkan produk, berkurangnya distribusi produk kepada para tengkulak, mampu membuat bentuk produk yang unik dan kompetitif di pasaran, mudah memiliki jaringan kerjasama. Saran agar pelatihan ini dapat berkesinambungan dengan periode yang lebih panjang dan materi yang lebih komprehensif. Community empowerment of SME in implementation of unique selling proposition and selling price determination strategies AbstractThe development of SME’s receives a great attention from both government and communities in order to develop competitively with other economic actors. An important part of entrepreneurial ecosystem is opening opportunities to expand the marketing of their products to go abroad with a good unique selling proposition and competitive pricing strategies. This community empowerment took place at Segara Jaya Village, Bekasi, West Java through interviews, lectures, face-to-face methods and discussions. The conclusions of this activities resulted an increase of the competence of SME traders in determining selling prices, understanding strategies in marketing products, reducing product distribution to middlemen, being able to create unique and competitive forms of products in the market, also easily having a network of cooperation. Suggestions that this training can be continued with a longer period and more comprehensive material.
Penelitian ini dilakukan untuk mengetahui dan memberikan bukti empiris pengaruh Growth Opportunities (X1), Intensitas Modal (X3), dan Debt Covenant(X3) terhadap Konservatisme Akuntansi (Y). Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan. Unit analisis pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive samplingyang menghasilkan 45 perusahaan dengan total observasi sebanyak 180 sampel. Teknik analisis data pada penelitian ini adalah regresi data panel. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi Econometric Views12 (EViews 12). Penelitian ini memperoleh hasil sebagai berikut: (a) growth opportunities tidak berpengaruh terhadap konservatisme akuntansi, (b) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, dan (c) debt covenant tidak berpengaruh terhadap konservatisme akuntansi.
Sustainability reporting reflects business contribution to sustainable development. Indonesia seeks to engage in sustainable development by assessing the companies using the PROPER scale. The study aims to determine whether environmental performance (assessed by the PROPER scale) affect sustainability reporting of companies in Indonesia. The research population includes companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports within five consecutive years. This study employs WarpPLS to analyze data from 85 observations. The results show an increase in the disclosure of sustainability reports when the audit committee and the board of directors hold regular meetings. Companies without governance committees focus more on improving governance rather than disclosing sustainability reports. Environmental performance, when associated with the type of industry and governance committee, will increase sustainability reporting. However, a company with good environmental performance will make the audit committee and directors focus on other responsibilities because the community already understands that a company with a good PROPER rating properly manages its environmental impact and is aware of the importance of sustainable development. This study concludes that environmental performance measured by the PROPER scale positively affects sustainability reporting considering the type of industry, governance committee, audit committee, and board of directors of companies in Indonesia. The Indonesian government must support, facilitate, and encourage companies to achieve the gold category in the PROPER scale and promote higher disclosure of sustainability reports to contribute to sustainable development.
The purpose of this study was to see the perception of the use the educational service system at the Faculty of Economics, Universitas Negeri Jakarta, using the DeLone and McLean model. The samples of this study were final year students and graduate student with a purposive sampling technique and the data obtained through a questionnaire. The data used in this study is cross section panel data, which variables used are system quality, service quality and user satisfaction contained in the DeLone and McLean model. The mixed method made is obtained from the modification of the two models. Finding of result are there is a significant positive effect, between system quality and service quality on user satisfaction. And it was found the analysis there was a need for the development of the current system that can be analyzed using FAST (Framework for the Application of System Thinking), which is carried out in four phases are scope definition, problem analysis, demand analysis, and logical design.
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