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All Journal Jurnal Akuntansi dan Pajak JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Accounting Inaba
Husaeri Priatna
Universitas Bale Bandung
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN Rosa Fitriana; Husaeri Priatna; Djodi Setiawan; Titin Sulastri
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4374

Abstract

This study aims to determine the effect of disclosure of corporate social responsibility and good corporate governance on the company's financial performance at PT Perkebunan Nusantara VIII. This study uses a quantitative approach using descriptive and verification research methods that describe the analysis of a result, then tests the hypothesis from the data and facts. The data used in this study is time series and the data source used is secondary data. The data analysis methods used are classical assumption test, multiple linear regression analysis, Pearson correlation coefficient test, partial correlation coefficient, coefficient of determination, and hypothesis testing using t-test and F-test. The population in this study is the financial statements and GCG indicators of PT Perkebunan Nusantara VIII. Then adjusted to the criteria that have been set. The sampling method is done by purposive sampling technique. Based on the research that has been done that there is a significant influence on the disclosure of corporate social responsibility and good corporate governance on the financial performance of PT. Perkebunan Nusantara VIII.
Peran Gerakan Revolusi Mental Dalam Meningkatkan Kesadaran Masyarakat Desa Terhadap Literasi dan Inklusi Keuangan Husaeri Priatna
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 12, No 2 (2022): Desember 2022
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v12i2.2181

Abstract

Pelaksanaan Pengabdian Pada Masyarakat (PPM) ini dalam rangka membantu program pemerintah untuk mendukung Gerakan Nasional Revolusi Mental (GNRM). Berdasarkan hal tersebut kami memberikan penyuluhan mengenai pentingnya sinergitas antara literasi dan inklusi keuangan, sehingga masyarakat menyadari terhadap pentingnya berinvestasi atau saving walaupun tidak berjumlah besar. Sehubungan dengan hal tersebut kami memberikan penyuluhan kepada masyarakat Desa Tarumajaya Kecamatan Kertasari Kabupaten Bandung yang rata-rata berprofesi sebagai petani, buruh serta pedagang. Penyuluhan dilaksanakan sebelum masa pandemi Covid-19 yaitu pada hari Sabtu Tanggal 24 Agustus 2019 dengan pemberian materi tentang manajemen keuangan khususnya bagaimana dari penghasilan yang diperoleh dapat disisihkan untuk diinvestasikan atau disimpan di bank maupun koperasi dengan tujuan agar masyarakat terhindar dari kebiasaan meminjam uang ke rentenir apabila membutuhkan dana untuk memenuhi kebutuhannya seperti membeli barang/peralatan rumah tangga, biaya sekolah anak, modal usaha dan sebagainya. Kegiatan ini dibantu oleh beberapa mahasiswa/i dari Fakultas Ekonomi Universitas Bale Bandung dan dihadiri kurang lebih berjumlah 80 orang yang dilaksanakan di balai RW serta dihadiri pula oleh beberapa Ketua RT dan RW setempat.
EFFECT OF ASSET STRUCTURE AND CAPITAL STRUCTURE ON PROFITABILITY: Empirical Study of Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector, 2014-2020 Husaeri Priatna; Iseu Anggraini; Ira Ananda
Journal of Accounting INABA (JAI) Vol. 2 No. 01 (2023): Volume 2 Number 01 June 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.195

Abstract

This study analyzes the influence of Asset Structure and Capital Structure on Profitability (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector Listed on the IDX for the 2014 – 2020 period). The analytical method used is multiple linear regression analysis to determine the effect of two independent variables on one dependent variable. The population in this study are financial reports published by Manufacturing Companies in the Consumer Goods Industry Sector, Household Appliances Sub-Sector listed on the IDX, and samples were taken for 7 years, namely from 2014 to 2020 using the Financial Position Report and Profit and Loss Report to obtain data. Asset Structure, Capital Structure, and Profitability. Based on the results of the study that partially Asset Structure has a positive and significant effect on Profitability, Capital Structure has a negative and insignificant effect on Profitability, and simultaneously Asset Structure and Capital Structure have a positive and significant effect on Profitability. The Coefficient of Determination results of 40.5% and the remaining 59.5% are other variables that also influence Profitability but are not examined. Profitability in this study using Return on Equity (ROE).
Co-Authors Djodi Setiawan Ira Ananda Iseu Anggraini Rosa Fitriana Titin Sulastri