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Managerial Share Ownership, Audit Committee, and CSR Disclosure Impact to Enterprise Value Hadiati, Mulyana Chandra; Z, Annisa Hakim
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.62892

Abstract

The purpose of this research is to analyse the effect of managerial ownership and the audit committee on the disclosure of corporate social responsibility (CSR) and how it subsequently affects firm value. This study employs multiple regression and path analysis as its analytical methods, utilizing SPSS version 25 for the statistical processing. Based on the linear regression model and hypothesis testing conducted on 46 companies, the findings indicate a significant correlation between managerial ownership and the audit committee with CSR disclosure. The simple linear regression test between CSR and company value does not confirm a significant impact of CSR disclosure on firm value. Similarly, no substantial evidence was found to support the influence of managerial ownership and the audit committee on enterprise value. However, the findings do validate a strong causal relationship between managerial ownership, the audit committee, and CSR disclosure. But the statistical analysis on 46 mining companies failed to prove a significant impact of CSR Disclosure on Enterprise Value. Novelty – this research ran on data of 46 mining companies listed on IDX year 2021 – 2023 and involving four variables that each variable simultaneously influences the other.
Peningkatan Daya Saing Industri Rumah Tangga dan Usaha Mikro Kuliner melalui Rebranding dan Tata Kelola Setiany, Erna; Briandana, Rizki; Andika, Julpri; Putra, Yananto Mihadi; Ramadhan, Kurnia; Adriansyah, Andi; Feriyanto, Dafit; Rahayu, Muthia; Zamzami, Annisa Hakim; Yuliawati, Elly; Pratiwi, Riri
Indonesian Journal for Social Responsibility Vol. 7 No. 02 (2025): December 2025
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v7i02.449

Abstract

Culinary micro businesses and home industries have a strategic role in local economic development, especially in the Tangerang area. However, obstacles such as low brand awareness, less than optimal business management, and minimal understanding of business regulations hinder the competitiveness of this sector. This study aims to examine how product re-branding and improving business governance can increase the competitiveness of culinary micro businesses. Using the Community-Based Research (CBR) methodology, this community engagement initiative involved 10 business owners selected through purposive sampling, utilizing in-depth interviews and field observations. The results showed that the rebranding strategy, including improving packaging, improving product quality, and strengthening marketing messages, succeeded in increasing sales by up to 30%. In addition, training in financial management, marketing, and operational management improved the skills of business actors. Administrative support in managing permits such as NIB, PIRT, and halal certification also provided more trust to consumers. In conclusion, the combination of an effective rebranding strategy and good business governance can increase the competitiveness of this industry.
Fostering of Halal Culinary Products Through Marketing Innovation for MSME Partners in Meruya Selatan Village: Pengembangan Produk Kuliner Halal Dengan Inovasi Pemasaran pada Mitra UMKM Kelurahan Meruya Selatan Setiany, Erna; HİDAYAH, Nurul; Setiyawati, Hari; Listyaningsih, Fransiska; Feriyanto, Dafit; Ramadhan, Kurnia; Zamzami, Annisa Hakim; Rahayu, Muthia; Hafidz IH, Muhammad
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.24679

Abstract

The development of halal culinary products has become a key strategy to enhance the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in Meruya Selatan. This article aims to identify and analyze the application of marketing innovations in the development of halal culinary products by MSME partners. The research employs a qualitative approach through in-depth interviews, observations, and document analysis involving several culinary MSMEs in the area. The findings reveal that marketing innovations, such as digital media utilization, product rebranding, and community-based collaborations, significantly contribute to increasing sales and expanding market reach. Additionally, halal certification provides added value, fostering consumer trust. Recommendations include strengthening the capacity of MSME actors through continuous training, leveraging information technology, and developing both local and global marketing networks. These measures aim to empower MSMEs in Meruya Selatan to contribute more substantially to local economic growth and support the national halal industry.
INVESTORS' TRUST AND RISK PERCEPTION USING THE INVESTMENT PLATFORM: A GENDER PERSPECTIVE Annisa Hakim Zamzami
Dinasti International Journal of Education Management And Social Science Vol. 2 No. 5 (2021): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v2i5.941

Abstract

The development of the technology in financial sector has become opportunities for online trading platform developers, especially in investment. This is a form of encouragement from manual transactions transformation towards digital. The Financial Services Authority stated that of many websites and online investment platforms did not get permission from the them. This will has impacts on the risks that will be carried by the people who use it. On the other hand, as the development of online investment platforms grows because of COVID, the impact is that more people carry out online investment transactions to earn profits that is now mainly dominated by male society. Many perspectives associating the gender gap, such as the risky decision-making level and the perspective of women's trust level in using low investment platforms. Therefore, this study aims to test out perceived trust and risk of using online investment platforms from gender perspective. Thus, this research can be a review from educational institutions or the investor community in Indonesia to encourage women's participation in improving the economy in Indonesia through trading. This research uses clause method by looking at the causality of independent and dependent variable. The data collection technique uses survey by sending google form links to investors' communities on social media. The results of the survey were checked for reliability and validity prior to multigroup analysis using SmartPLS. The results showed that gender was not able to moderate the effect of perceived trust and perceived risk on the intention to use online investment platforms.
Pelapor Kecurangan: Persepsi Kerugian Personal, Status Pelanggar, Dukungan dan Perlindungan Organisasi Setiany, Erna; Zamzami, Annisa Hakim; Agustiningsih, Sri Wahyu
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.194 KB) | DOI: 10.20961/jab.v20i2.556

Abstract

Employee participation as a whistleblower is still low. This is due to various factors that make employees reluctant to report the fraud they have encountered, such as perceptions of personal loss and the status of offenders. On the other hand, there are factors that allow employees to blow the whistle, such as organizational support and protection. Thus, this study examines personal cost factors, offender status, organizational support and protection against internal whistleblowing intentions. Respondents of this study were 112 accounting students who have worked in both the private and government sectors in DKI Jakarta. The results showed that only organizational protection had a significant effect on internal whistleblowing intentions. Meanwhile, personal costs, violator status, and organizational support have no significant effect on internal whistleblowing intentions.Partisipasi karyawan menjadi whistleblower masih tergolong rendah. Hal ini disebabkan oleh berbagai faktor yang membuat karyawan enggan untuk melaporkan kecurangan mereka temui, seperti persepsi kerugian pribadi dan status pelanggar. Dilain sisi terdapat factor yang memungkinkan karyawan untuk melaporkan kecurangan, seperti dukungan dan proteksi organisasi. Dengan demikian penelitian ini menguji faktor persepsi kerugian pribadi, status pelanggar, dukungan dan proteksi organisasi terhadap niat pelaporan kecurangan internal. Responden penelitian ini adalah 112 mahasiswa akuntansi yang sudah bekerja baik sektor swasta maupun pemerintahan di DKI Jakarta menggunakan kuisioner dan dianalisis menggunakan SEM berbasis kovarian dengan Smart PLS 2.0. Hasil penelitian menunjukkan bahwa hanya perlindungan organisasi yang signifikan berpengaruh terhadap niat pelaporan kecurangan internal. Sedangkan spersepsi kerugian pribadi, status pelanggar, dan dukungan organisasi tidak signifikan berpengaruh terhadap niat pelaporan kecurangan internal.
Pelatihan Investasi Reksa Dana Syariah untuk Pelajar sebagai Investor Pemula Angela Dirman; Waluyo Waluyo; Annisa Hakim Zamzami
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i2.1538

Abstract

The increasing prevalence of online gaming among students, often linked to online gambling sponsorships, has raised concerns about financial literacy among young individuals. The Indonesian Teachers Association (PGSI) reported that 12,000 students were involved in online gaming with gambling sponsorship, highlighting the urgent need for financial education. Lack of financial literacy makes students vulnerable to the allure of quick wealth promised by online gambling platforms. Therefore, introducing investment knowledge, particularly in Sharia mutual funds, is essential to prevent financial mismanagement. This community engagement program was conducted at Al-Ihsan Vocational High School on February 1, 2024 with 91 participants. The program consisted of two sessions: the first session covered financial investment education, while the second session involved interactive discussions and hands-on practice in online Sharia mutual fund transactions. The objective was to equip students with fundamental investment knowledge, enabling them to make informed financial decisions. By providing structured financial education and training, this initiative aims to foster a generation of financially literate young investors. The long-term goal is to empower students to manage their finances wisely, mitigating the risks associated with online gambling and enhancing their economic resilience.