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Peran Pengungkapan Corporate Social Responsibility Pada Hubungan Return On Asset Terhadap Nilai Perusahaan Marwan Effendi; Andi Primafira Bumandava Eka; Santi Octavia
IKRAITH-EKONOMIKA Vol 6 No 2 (2023): IKRAITH-EKONOMIKA Vol 6 No 2 Juli 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v6i2.2355

Abstract

Nilai perusahaan menjadi perhatian penting pada saat investor akan melakukan investasi. Begitu pula Stake holder yang mempunyai kepentingan terhadap perusahaan secara langsung, Tingkat Pengembalian mencerminkan kinerja keuangan perusahaan yang baik. Tidak hanya baik secara keuangan, sehingga kekayaan pemegang saham meningkat, tetapi perusahaan dituntut untuk memberikan manfaat kepada lingkungan sesuai dengan Global Reporting Iniative Standart (GRI Standart ).Penelitian ini bertujuan untuk membuktikan bahwa Kinerja Perusahaan yang diwakili oleh Return on Asset akan mempengaruhi Nilai Perusahaan jika ada interaksi pengungkapan Corporate Social Responsibility (CSR) pada hubungan ROA dengan Nilai Perusahaan dan memberikan penjelasan tentang bagaimana peran CSR pada hubungan ROA terhadap Nilai Perusahaan pada perusahaan pertambangan di Indonesia?Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif verifikatif. Perhitungan dengan persamaan regresi linier moderasi menggunakan Process Hayes pada SPSS dan Moderated Regression Analysis diujikan pada sample sebesar 40 data panel meliputi perusahaan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2018 2022 (5 tahun).Hasil peneltian menjawab adanya interaksi CSR pada hubungan antara ROA dengan Nilai Perusahaan. Dimana pada perusahaan yang melakukan pengungkapan CSR , Nilai perusahaan akan meningkat, sedangkan pada perusahaan yang tidak melakukan pengungkapan CSR, maka Nilai perusahaan tidak memberikan dampak apapun. Pengungkapan CSR yang paling kuat mendorong meningkatnya Nilai Perusahaan adalah kategori Kinerja Ekonomi dan Pendekatan Manajemen. Hal ini mendukung teori Agency bahwa manajemen dapat berperan menjadi agen perusahaan terlepas dari desakan stakeholder yang tidak sesuai dengan manajer sebagai pengelola operasional perusahaan. Pada teori Signalling , bahwa pengungkapan CSR memberikan sinyal yang baik kepada peningkatan Nilai perusahaan, diman baik investor maupun lingkungan perusahaan akan melihat adanya ciri tersendiri tentang pendekatan manajemen dan kinerja ekonomi perusahaan pada hubungan tingkat pengembalian, bagaiman asset dapat bekerja menghasilkan laba. Penelitian masih belum mengungkapkan tentang kategori CSR lainnya seperti perubahan iklim, dampak lingkungan, dampak ekonomi lainnya dan sebagainya sesuai dengan Standar GRI lainnya, sehingga masih terbuka pengembangan penelitian di bidang ini.
Sosialisasi Potensi BADAN USAHA MILIK DESA (BUMDes) Makmur Untuk Meningkatkan Pemberdayaan Perekonomian Desa Bojong Gede Santi Octavia; Novita Wahyu Setyawati; Susilo Utomo
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 2 No 2 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jameb.v2i2.1492

Abstract

The establishment of Village BUM is intended as an effort to accommodate all activities in the economic sector and/or public services managed by the Village and/or inter-Village cooperation. Villages can establish Village-Owned Enterprises called Village BUM which are managed with the spirit of family and cooperation. Businesses that can be run by Village BUM are businesses in the economic sector or public services in accordance with the provisions of laws and regulations. The establishment of Village BUM was agreed upon through village deliberations and stipulated by village regulations. This Empowerment activity aims to increase the potential of Bumdes Makmur which is located in Bojong Gede Village - Bogor Regency, West Java. Based on a preliminary survey of conditions in Bojong Gede Village, low information about the existence of Bumdes was identified. The public in general does not know much, even though the condition of the majority of people working as farmers, traders and craftsmen certainly needs a village institution that is able to accommodate the potential of the community and the natural potential of the village in order to become a new source of income for the community. Empowerment activities provided in the form of socialization and discussion.
Menumbuhkan Semangat Jiwa Wirausaha Pemuda Karang Taruna Pondok Ranggon – Jakarta Timur di Era Digital Rosalina; Santi Octavia; Andi Primafira
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 2 No 2 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jameb.v2i2.1493

Abstract

In today's Digital era, it is very important to build the business character or entrepreneurship of the younger generation. For them to have the awareness of changing the culture of 'job seeking' to a culture of 'creating jobs and jobs'. The spirit of the entrepreneur must be in the youth. One of them, built through carkater entreprenership by fostering new creative entrepreneurs who are innovative based on technology.The purpose of this activity is to empower Karang Taruna Pondok Ranggon – East Jakarta by providing Education and Motivation to grow their entrepreneurial spirit through a series of interactive presentations and discussions. The results of this activity show that this activity is able to increase and foster the entrepreneurial spirit of the youth so that they have a sense of interpreneuership and are able to see business opportunities.
Analysis of the Village Head Replacement Mechanism Based on Law Number 6 of 2014 concerning Villages and Derivative Regulations Suryaningsih Suryaningsih; Yahya Krisnawansyah; Zamhasari Zamhasari; Tengku Fahrul Gafar; Santi Octavia
Jurnal Ilmiah Ekotrans & Erudisi Vol. 3 No. 2 (2023): Desember 2023
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Law no. 6 of 2014 concerning villages regulates the appointment and dismissal of village heads. In carrying out the mandate for 6 years, it cannot be denied that along the way the village head will die, resign or be dismissed for one reason or another. Law no. 6/2014 does not regulate in detail the mechanism for replacing the village head. The replacement mechanism is regulated in derivative regulations, such as government regulations (PP) and several Minister of Home Affairs regulations. This article will analyze the mechanism for replacing village heads as regulated in the village law and its derivatives. The results of the research show that Law no. 6 of 2014 and its derivative regulations stipulate that if the village head dies, resigns from his position, and fulfills one of the conditions for being dismissed, the BPD reports to the regent via the sub-district head. The regent/mayor will make a decision to permanently dismiss the village head. The replacement of the village head then looks at 2 things, firstly, if the remaining term of office of the dismissed village head is less than 1 year, then leadership in the village will be held by the acting village head until the village head election. However, if the remaining term of office of the village head is more than 1 year, then leadership in the village is held by the acting village head until the village head is elected at the village meeting.