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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Nusantara Berbakti
Andi Sulfati
STIEM Bongaya Makassar
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value Andi Sulfati; Muslimin Kara; Amiruddin Kadir; Rika Dwi Ayu Parmitasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.34

Abstract

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
Peningkatan Pemahaman Digital Marketing para Pelaku UMKM Kecamatan Sanrobone Kabupaten Takalar Hasbiyadi Hasbiyadi; Andi Sulfati; Edy Jumadi; Ruslan Ahmad; Marwah Yusuf; Erniwaty Madya; Muhammad Tafsir
Jurnal Nusantara Berbakti Vol. 1 No. 4 (2023): Oktober : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i4.261

Abstract

The aim of this training activity is to increase the knowledge and abilities of MSME business actors in the field of digital marketing. This digital marketing socialization activity was carried out in Sanrobone village, Takalar district, which was the result of collaboration between the Sanroboe village government and STIEM Bongaya Makassar. This community service uses a participatory approach. Method of delivering material in the form of lectures. The speaker uses the lecture form to deliver the activity material, then continues with a discussion. This activity was attended by 15 MSME players. The observation results are that most MSME entrepreneurs have not done digital marketing well. There are several obstacles in managing MSMEs, namely human resource capabilities are still low, the market share of goods/services produced by MSMEs is still limited, lack of capital, and not having a good bookkeeping system. as well as a lack of understanding by the perpetrators. Follow-up activities are expected to be more technical in the form of training and technical guidance related to Digital Marketing for MSME development, both manually and application-based.
Co-Authors Amiruddin Kadir Edy Jumady Erniwaty Madya Hasbiyadi, Hasbiyadi Marwah Yusuf Muhammad Tafsir Muslimin Kara Rika Dwi Ayu Parmitasari Ruslan Ahmad