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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of International Conference Proceedings
Ulfa Luthfia Nanda
Universitas Siliwangi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN : STUDI PADA PERUSAHAAN MANUFAKTUR Ulfa Luthfia Nanda; Desiana Desiana; Wildan Dwi Dermawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.082 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.635

Abstract

The establishment of the company, there is a negative impact, damage to nature. Theimpact of natural damage that has occurred has made the community demand thatthe company pay more attention to the damage. Corporate social responsibility orCSR is a form of balancing program between economic benefits and contributionsto the economy, society and the environment. Information on CSR activities is neededby the community to fulfill the right to feel safe, secure and prosperous. This studyaims to analyze the effect of the board of commissioners, gender diversity,profitability, leverage, company age on corporate social responsibility disclosure.The study population was all food and beverage sub-sector manufacturingcompanies listed on the Indonesia Stock Exchange during 2015-2017. This researchuses purposive sampling method. The results showed that gender diversity,profitability, leverage and company age did not have a significant effect oncorporate social responsibility disclosure, while the board of commisioners variables had a significant effect on corporate social responsibility disclosure. Thisresearch is expected to be an additional reference for accounting research,especially those related to corporate social responsibility disclosure. In addition,this research is expected to become a reference for companies in disclosingcorporate social responsibility.
Value Chain Analysis to Achieve Competitive Advantage (Survey on MSMEs in Tasikmalaya City) Intan Rahayu; Ulfa Luthfia Nanda
Journal of International Conference Proceedings Vol 3, No 4 (2020): Proceedings of the 8th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v3i4.1096

Abstract

The most important goal of every business is to provide satisfaction to its customers. A business will be profitable if the value obtained is greater than the cost of production and services provided. As one of the icons of the City of Tasikmalaya, the fate of the kelom geulis businessmen is actually getting worse. The invasion of cheap imported sandals and shoes that entered the local market and shops, has made the kelom more marginalized. Even a number of galleries of kelom business actors have closed or switched to selling other products due to the lack of buyers. Value Chain Analysis is one of the strategic tools that companies can use to achieve competitive advantage. Value Chain Analysis is able to identify the internal and external parts of the company, namely the existence of main activities and supporting activities with the ultimate goal of making a profit. This study aims to determine the effect of value chain analysis on the competitive advantage of the company, so that it can provide input and renewal for MSMEs in Tasikmalaya City. This research will be carried out at MSMEs in the city of Tasikmalaya with survey methods and quantitative approaches, and sampling using area sampling techniques. The data source used is primary data, and the data collection technique used is a questionnaire distributed in the form of google form. Hypothesis testing in this study uses simple linear regression analysis.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON CHEMICAL INDUSTRY IN INDONESIA Wildan Dwi Dermawan; Desiana Desiana; Ulfa Luthfia Nanda
FORUM EKONOMI Vol 24, No 4 (2022): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v24i4.11872

Abstract

Manufacturing companies in Indonesia are still showing positive performance in several of their sub-sectors, despite being under economic pressure due to the COVID-19 pandemic. One of the sub-sectors that is still showing positive performance is the chemical sub-sector. On the other hand, the processing of Manufacturing Company products causes environmental pollution. Corporate social responsibility is part of a strategic plan that provides support towards sustainable development goals (SDGs) including protecting and protecting the environment. This study aims to analyze the effect of the board of commissioners, gender diversity, profitability, leverage, company age on corporate social responsibility disclosure. The research population is chemical industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2017–2021. Using multiple regression analysis. The results showed that leverage and company age had an effect on corporate social responsibility disclosure, while the board of commissioners, gender diversity, and profitability had no effect on corporate social responsibility disclosure.
Co-Authors Desiana Desiana Desiana Desiana Intan Rahayu Wildan Dwi Dermawan Wildan Dwi Dermawan