The Government has regulated CSR activities through Law No. 40 Year 2007 regarding Limited Liability Company. Mentioned that the company must perform and disclose CSR activities, especially companies that related to natural resources such as mining companies. The objective is to know the effect of company size, profitability, leverage, and management ownership on the level of CSR disclosure of mining companies listed on BEI during the period of 2014-2017. Using secondary data from annual report and financial report. The samples sum up to a total of ten companies with a four-year observation period, resulting in a total of 40 observational data. The method used in this research is multiple linear regression using SPSS 22.0 program. The result of the research shows that (1) firm size has positive effect on CSR disclosure level, (2) profitability and leverage has no effect on CSR disclosure level; (3) management ownership negatively affect CSR disclosure level. This finding contributes to the future research, companies, creditors, investors, and government.
The purpose of this studies is to know how the influence of CSRdisclosure on financial performance with GCG as a moderating variable.CSR disclosure is measured using CSRD Index based on GRI G4. The dependentvariable of this study is financial performance which is proxied byreturn on assets and return on equity. The GCG moderation variable isproxied by institutional ownership, the size of the board of commissionersand the independent board of commissioners. The sample used in this studyis a SOE’s company non-financial listed on the Indonesia Stock Exchangein the period 2014–2018. The results of this studies found that CSR disclosurehas a positive effect on financial performance (ROA) and CSR disclosurehas no effect on financial performance (ROE). GCG variables whichare proxied by institutional ownership is not able to moderate the effect ofCSR on financial performance (ROA and ROE), the size of the board ofcommissioners able to strengthen the effect of CSR on financial performance(ROA) and independent board of commissioners is not able to strengthenthe effect of CSR on financial performance (ROA), the size of the board ofcommissioners and independent board of commissioners is not able to moderatethe effect of CSR on financial performance (ROE).
In the era of 2020, there are many offers to make purchases easily and quickly for generation Z, proper financial management is needed for current generation Z, so that they are not tied to consumerism. This research is the result of financial literacy training from students of Citra Berkat High School Surabaya, the researcher wanted to find out whether there were differences in understanding and application of financial literacy after participating in this financial literacy training. This financial literacy training was held for 2 months and was systematic, where students were assessed for their understanding and application. This study used a non-paramteric paired t-test. The research data were collected using a questionnaire distributed before and after the training. Students are given a financial literacy questionnaire according to Chen and Volpe (1998). The results of this study show that after participating in financial literacy training, students' understanding of financial literacy does not differ from that of before training, but on average they have increased understanding. In the application of financial literacy there are differences before and after financial literacy training.
This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However, environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure.
This study aims to find conceptual innovations, with a focus on the scope of University Social Responsibility in the perspective of transformative ecofeminism. The basic belief that guides action in this research is the transformative worldview. The research approach is based on feminism with the data collection process carried out by observation, in-depth interviews, documentation, and FGDs. The two data research rigour strategies chosen were to maintain the credibility (internal validity) and reliability of the research data through triangulation of techniques and sources and to carefully review the documentation of research procedures/protocols and databases. The presentation of data and the results of the study used a “spiral data analysis.” This process was carried out by data management, making memos, categorizing, and interpreting data to presenting the final research report. The sample is stated with ten key informants used as participants. The results of the study provide a framework for the scope of USR, which consists of eight dimensions in which there are 27 indicators that direct the university's actions in realizing its social responsibility. IPE (Integrity, Professionalism, Entrepreneurship) organizational culture becomes a reinforcing value in realizing the goals of each dimension.
Abstrak : Ada kebutuhan terkait dengan literasi keuangan khususnya kemampuan memiliki portofolio yang ideal bagi siswa/i SCB kelas 12. Program pengabdian masyarakat ini merupakan bagian dari program terintegrasi Program studi Akuntansi Universitas Ciputra Surabaya yang meliputi aspek pengajaran, riset dan pengabdian masyarakat. Tema program adalah “Creating Value Through Financial Literacy Programs”. Pelaksanaan dilakukan di Sekolah Citra Berkat (SCB) Surabaya dimana pesertanya yang mengikuti adalah kelas 12. Siswa/i SCB mendapatkan manfaat terkait dengan pengetahuan dan keterampilan khusus tentang teknik menyusun portofolio keuangan pribadi melalui kelas intensif selama 6 kali pertemuan. Upaya ini merupakan bagian dari usaha membangun kecerdasan finansial generasi muda. Dengan membangun kecerdasan finansial, generasi muda akan mampu meningkatkan kualitas hidupnya khususnya untuk pengambilan keputusan-keputusan yang memiliki konsekuensi keuangan. Tahapan pelaksanaan didesain secara bertahap mulai dari tataran materi, praktik hingga pendampingan melalui mentoring untuk memastikan tujuan program tercapai. Dari hasil mengikuti program, siswa/i mendapatkan pengetahuan dan keterampilan untuk merumuskan tujuan keuangan pribadinya, menyusun rancangan portofolionya, merancang strategi keuangan untuk mewujudkan tujuan keuangan tersebut serta mampu mengevaluasi capaian portofolio keuangan pribadinya. Kata Kunci: literasi keuangan, portofolio keuangan pribadi, pengelolaan keuangan, sikap keuangan Abstract : There is a need related to financial literacy, especially the ability to have an ideal portfolio for grade 12 SCB students. This community service program is part of the integrated program of the Accounting Study Program, Universitas Ciputra Surabaya which includes aspects of teaching, research and community service. The program theme was "Creating Value Through Financial Literacy Programs". The implementation was carried out at Citra Berkat School (SCB) Surabaya where the participants were grade 12. SCB students got benefits related to specific knowledge and skills about techniques for compiling personal financial portfolios through intensive classes for 6 meetings. This effort is part of building the financial intelligence of the younger generation. By building this financial intelligence, the younger generation will be able to improve their quality of life, especially for decisions that have financial consequences. The implementation stages are designed in stages starting from the level of material, practice to mentoring through mentoring to ensure program objectives are achieved. From the results of following the program, students gain knowledge and skills to formulate their personal financial goals, draft their portfolio designs, design financial strategies to realize these financial goals and be able to evaluate the achievements of their personal financial portfolios. Keywords: financial literacy, personal financial portfolio, financial management, financial attitude
Program peningkatan literasi keuangan bagi buruh migran Indonesia di Singapura, Hongkong, dan Roma diikuti oleh tujuh puluh lima peserta. Dari tujuh puluh lima perserta tersebut hanya ada satu pekerja migran laki-laki. Permasalah dalam literasi keuangan yang dialami para buruh migran tersebut antara lain kesulitan mengelola keuangan dan kesulitan membuat anggaran untuk bisnisnya. Uang yang mereka kirim ke sanak saudara di Indonesia untuk mengembangkan bisnis justru habis karena para buruh migran tersebut kurang paham tentang pengelolaan keuangan. Tujuan program tersebut adalah untuk memberikan tambahan wawasan tentang literasi keuangan dan memberikan konsultasi dalam bidang keuangan untuk pengembangan bisnis mereka yang dijalankan di Indonesia. Program pelatihan tersebut terdiri dari empat tahapan, yaitu observasi, persiapan, pelatihan, dan evaluasi. Kegiatan tersebut dilakukan berkat kerjasama antara Program Studi Akuntansi Universitas Ciputra, Universitas Ciputra Media Transformation Ministry, dan Development Singapore. Setelah mengikuti pelatihan tersebut, peserta dapat membuat penganggaran bagi bisnis mereka.
This study aims to provide empirical evidence on the influence of teaching, research, citation, and industry income variables on the international outlook of universities in Indonesia. The study uses a multiple linear regression approach, using data from the World University Ranking provided by The Times Higher Education. The sample consists of Indonesian universities listed in the World University Ranking during the period from 2019 to 2023. The results show a significant positive impact of teaching and industry income variables on the international outlook of universities. However, the study also reveals that research and citation variables do not have a significant impact on the international outlook of universities.
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