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ANALISIS FAKTOR PENGHARGAAN INDONESIA SUSTAINABILITY REPORTING AWARDS TERHADAP PENGUNGKAPAN SOSIAL Adistie, Gisti Riza
Jurnal Analisa Akuntansi dan Perpajakan Vol 3, No 1 (2019)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.059 KB) | DOI: 10.25139/jaap.v3i1.1578

Abstract

Tujuan dari penelitian ini adalah menguji factor-faktor penentu dalam pengungkapan tanggungjawab social perusahaan dan pengaruhnya terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan go-public yang tercatat di Bursa Efek Indonesia dan data Sustainability Reporting Awards (ISRA) tahun 2012-2016. Sampel penelitian ini terdiri dari 90 perusahaan dari berbagai Industri yang menerima maupun tidak menerima ISRA. Pengujian hipotesis pertama hingga kelima dalam penelitian ini menggunakan regresi logistic dan menunjukkan bahwa saham, ROA, ukuran perusahaan berpengaruh positif terhadap pengungkapan tanggung jawab sosial. Sementara financial leverage dan umur perusahaan tidak berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan.
Analisis Faktor Penghargaan Indonesia Sustainability Reporting Awards Terhadap Pengungkapan Sosial Adistie, Gisti Riza
Jurnal Analisa Akuntansi dan Perpajakan Vol 3 No 1 (2019)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.059 KB) | DOI: 10.25139/jaap.v3i1.1578

Abstract

Tujuan dari penelitian ini adalah menguji factor-faktor penentu dalam pengungkapan tanggungjawab social perusahaan dan pengaruhnya terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan go-public yang tercatat di Bursa Efek Indonesia dan data Sustainability Reporting Awards (ISRA) tahun 2012-2016. Sampel penelitian ini terdiri dari 90 perusahaan dari berbagai Industri yang menerima maupun tidak menerima ISRA. Pengujian hipotesis pertama hingga kelima dalam penelitian ini menggunakan regresi logistic dan menunjukkan bahwa saham, ROA, ukuran perusahaan berpengaruh positif terhadap pengungkapan tanggung jawab sosial. Sementara financial leverage dan umur perusahaan tidak berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan.
Analisis Faktor Penghargaan Indonesia Sustainability Reporting Awards Terhadap Pengungkapan Sosial Adistie, Gisti Riza
Jurnal Analisa Akuntansi dan Perpajakan Vol. 3 No. 1 (2019)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.059 KB) | DOI: 10.25139/jaap.v3i1.1578

Abstract

Tujuan dari penelitian ini adalah menguji factor-faktor penentu dalam pengungkapan tanggungjawab social perusahaan dan pengaruhnya terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan go-public yang tercatat di Bursa Efek Indonesia dan data Sustainability Reporting Awards (ISRA) tahun 2012-2016. Sampel penelitian ini terdiri dari 90 perusahaan dari berbagai Industri yang menerima maupun tidak menerima ISRA. Pengujian hipotesis pertama hingga kelima dalam penelitian ini menggunakan regresi logistic dan menunjukkan bahwa saham, ROA, ukuran perusahaan berpengaruh positif terhadap pengungkapan tanggung jawab sosial. Sementara financial leverage dan umur perusahaan tidak berpengaruh terhadap pengungkapan tanggungjawab sosial perusahaan.
Digital Literacy for MSME Actors of Sidoarjo Food and Beverage Association (ASMAMINDA) Sufa, Siska Armawati; Rachmanto, Tito; Adistie, Gisti Riza; Anwar, Khairil; Setyawan, Dedi
Journal of Community Service and Society Empowerment Том 2 № 03 (2024): September 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v2i03.1067

Abstract

This study aims to investigate the importance of digital literacy in increasing the market competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Sidoarjo Food and Beverage Association (ASMAMINDA). Using qualitative methods and case studies, this research provides insight into how to overcome obstacles that hinder sustainable economic growth and the long-term survival of MSMEs in the digital era. The results show that although digital opportunities exist, the adoption of digital skills among ASMAMINDA MSMEs is still low. The results demonstrate that digital literacy is not only a vital skill set enabling MSME participants to proficiently navigate the digital marketplace, but also a potent instrument for leveraging technological advancements to drive economic growth and sustainability in Sidoarjo District, renowned for its diverse economic activities and entrepreneurial vitality. This research offers a new perspective in the discussion on digital literacy and the application of digital technology in the local scope of MSMEs.
Pengaruh Stres Kerja dan Beban Kerja Terhadap Kinerja Melalui Kepuasan Kerja Sebagai Variabel Intervening pada PT Maxipro Group Indonesia Wijayanti, Firda Nur; Iristian, Jovi; Adistie, Gisti Riza
Mabny: Journal of Sharia Management and Business Vol. 4 No. 01 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, State Islamic Institute of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i01.12657

Abstract

Job stress and high workload can reduce employee performance. High job satisfaction can be a mediator that minimizes the negative impact of work stress and workload on performance. This research was conducted with the aim of determining the effect of work stress and workload on performance through job satisfaction as an intervening variable at PT Maxipro Group Indonesia. The population used in this research was all 25 employees of PT Maxipro Group Indonesia. The sampling technique uses saturated samples so that the entire population is used. The data collection technique uses a quantitative approach with a causal associative nature. The data source for this research comes from questionnaire answers which are then analyzed using path analysis with the Partial Least Square (SmartPLS) application. The research results show that work stress does not have a significant effect on job satisfaction. Workload does not have a significant effect on job satisfaction. Work stress has a significant effect on performance. Workload does not have a significant effect on performance. Job satisfaction has a significant effect on performance. There is an indirect effect which is not significant, which means that job satisfaction does not mediate the effect of work stress on performance. There is an insignificant indirect effect, which means that job satisfaction does not mediate the effect of workload on performance.
Pengaruh Disiplin Kerja, Motivasi Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan di PT Sentra Agroprima Lestari Romadhona, Anna Bella Claudia; Iristian, Jovi; Adistie, Gisti Riza
Mabny: Journal of Sharia Management and Business Vol. 4 No. 01 (2024): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, State Islamic Institute of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v4i01.12675

Abstract

The purpose of this research is to examine how the influence of the work environment and work discipline on employee performance. Employees of PT Sentra Agroprima Lestari Surabaya became the research subjects. This study uses quantitative research methods as its methodology. This type of research uses a quantitative approach and uses primary data. The population of the research was 35 employees of PT Sentra Agroprima Lestari Surabaya. The sampling technique in this research uses saturated samples, namely a sampling technique that uses all members of the population as samples. Data collection through questionnaires. The analysis method used is the Statistical Product and Service Solution (SPSS) method. Keywords: Work Discipline, work motivation, work environment and performance