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All Journal Jurnal Mantik GEMBIRA (Pengabdian Kepada Masyarakat)
Rita JD Atarwaman
Universitas Pattimura
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Analysis of Influence of Environmental Performance and Environmental Costs on Financial Performance with Corporate Social Responsibility as Intervening Variables: an Empirical Study on Mining Companies Listed on The Indonesia Stock Exchange Rita JD Atarwaman
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study aims to determine how much influence the environmental performance and environmental costs on financial performance with Corporate Social Responsibility as an intervening variable . The independent variables in this study are environmental performance and environmental costs. The dependent variable in this study is Financial Performance. The intervening variable in this research is Corporate Social Responsibility . The data in this study are secondary data obtained from the company's financial statements mining companies that follow PROPER and are listed on the IDX . The results showed that environmental performance had no effect on financial performance. Environmental costs have a significant positive effect on financial performance. Corporate social responsibility has a significant positive effect on financial performance. Environmental performance has a significant positive effect on Corporate Social Responsibility (CSR). Environmental costs have no effect on Corporate Social Responsibility (CSR). Corporate Social Responsibility (CSR) as an intervening variable is able to mediate the influence of environmental performance on financial performance . Corporate Social Responsibility (CSR) as an intervening variable is not able to mediate the effect of environmental costs on financial performance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM Christina Sososutiksno; Jabida Latuamury; Rita JD Atarwaman; Revi W. Silooy; Alfrin Ernest M. Usmany; Shella Gilby Sapulette; Kathleen Asyera Risakotta
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 05 (2023): OKTOBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Tujuan pengabdian kepada masyarakat adalah memberikan pengetahuan kepada mahasiswa dan pelaku UMKM dengan menggunakan teknologi. Permasalahan yang terjadi selama ini penyusunan laporan keuangan masih secara manual, sehingga dilakukannya kegiatan ini untuk penyusunan laporan keuangan dengan memanfaatkan Microsoft excel untuk mempermudah pencatatan transaksi. Hasil pelaksanaan kegiatan pengabdian kepada Masyarakat telah berjalan dengan baik dan sesuai target capaian yaitu menggunakan Microsoft Excel dalam penyusunan laporan keuangan.
Co-Authors Alfrin Ernest M. Usmany Christina Sososutiksno Jabida Latuamury Kathleen Asyera Risakotta Revi W. Silooy Shella Gilby Sapulette