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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Siska Widia Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.594 KB) | DOI: 10.22441/profita.2019.v12.01.012

Abstract

The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables. Data analysis technique used in this research is multiple regression linear analysis. This research use causality method. The population in this study are all manufacturing companies are listed on Indonesia Stock Exchange in 2016-2017. The data chosen using random sampling method. Total sample in this research as many as 60 companies. The results showed that: (1) Institutional Ownership has no significant effect on the Corporate Social Responsibility Disclosure. (2) Foreign Ownership has significant effect on the Corporate Social Responsibility Disclosure. (3) Competence of Independent Commissioners Board has no significant effect on the Corporate Social Responsibility Disclosure. (4) Competence of Audit Committe has no significant effect on the Corporate Social Responsibility Disclosure.
Optimalisasi Pemanfaatan Sampah Plastik Berpotensi Ekonomis di Kembangan Utara Febrina Mahliza; Siska Widia Utami
Abdimas Singkerru Vol. 1 No. 1 (2021)
Publisher : Akademi Teknologi Industri Dewantara Palopo

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Abstract

Pengolahan sampah plastik melalui kegiatan recycle (daur ulang) menjadi barang yang berpotensi ekonomis dapat menambah wawasan dan keterampilan masyarakat khususnya nasabah bank sampah dalam membuat dan menciptakan produk kreasi berbasis sampah plastik yang bernilai ekonomis dan bernilai jual lebih tinggi. Hal ini dapat menjadi peluang usaha rumah tangga yang berpeluang secara ekonomis. Melihat pentingnya pemanfaatan sampah plastik berpotensi ekonomis ini baik bagi optimalisasi bank sampah maupun bagi masyarakat, kegiatan pengabdian kepada masyarakat ini terdiri dari tiga sesi. Sesi pertama adalah lecturing. Para peserta menyaksikan dengan serius dan penuh perhatian pada saat sesi pemberian wawasan dan pengetahuan mengenai pemanfaatan sampah plastik di bank sampah RW 07 Kembangan Utara yang masih belum optimal yang dapat dibentuk menjadi produk kreasi gantungan/hanger jilbab yang. Sesi kedua adalah demonstration. Pada sesi demontrasi produk kreasi, peserta menunjukkan ketertarikan yang tinggi terhadap produk gantungan/hanger jilbab berbasis sampah gelas plastik yang disajikan secara langsung. Para peserta menyaksikan dengan penuh perhatian. Mereka juga mengajukan pertanyaan-pertanyaan seputar pembuatan produk. Sesi ketiga adalah practice. Pada sesi praktek, semua peserta terlibat aktif dalam proses pembuatan produk. Praktek dibagi ke dalam kelompok yang terdiri atas 4-5 orang. Masing-masing peserta saling bekerja sama dan berpartisipasi aktif berperan dalam membuat sebuah produk gantungan/hanger jilbab.
PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM Siska Widia Utami
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 9, No 1 (2020): March 2020
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v9i1.8244

Abstract

The purpose of this study was to examine the influence of the Net Profit Margin (NPM), Return On Asset (ROA), and Debt to Equity Ratio (DER) on Stock Returns. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. This research use causality method. The population in this study are consumer goods industry sector manufacturing companies are listed on Indonesia Stock Exchange in 2015-2017. The data chosen using random sampling method. Total sample in this research as many as 69 companies and independent variables: Net Profit Margin (NPM), Return On Asset (ROA), and Debt to Equity Ratio (DER), and the dependent variable: Stock Returns. The results showed that: (1) Net Profit Margin (NPM) has no significant effect on the Stock Returns. (2) Return On Asset (ROA) and Debt to Equity Ratio (DER) has significant effect on the Stock Returns
Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Abstract

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory
Penguatan Sistem Manajemen Keuangan Melalui Peningkatan Kemampuan Perhitungan Harga Pokok Produksi Dirman, Angela; Sarpingah, Siti; Utami, Siska Widia
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.732

Abstract

In the business world, competition between companies is natural. Each company strives to offer its own unique product offerings. In addition to competing on quality, they also compete on price, as only the highest-quality and lowest-priced products are most sought after and sought after by consumers. Education level, business training, and previous managerial experience can also influence the accounting information reflected in accounting records. Therefore, a lack of education or business management training can make it difficult for entrepreneurs to advance their businesses due to a lack of accurate financial information, leading to ineffective and uncontrolled decision-making. Considering the fact that many small and medium-sized enterprises (SMEs) in the surrounding area are incapable of managing their finances, we were motivated to provide training on calculating COGS and determining selling prices, which can serve as additional knowledge for MSME entrepreneurs. Our community service activities demonstrate Mercubuana University's commitment to the surrounding environment. This is a manifestation of Mercubuana University's efforts to benefit the surrounding community, known as Corporate Social Responsibility (CSR). This community service activity has successfully provided counseling, training, and practical training on calculating the cost of goods manufactured to target partners. The knowledge transfer, covering technological aspects, calculation processes, and preparing simple financial reports, was effective and understood by the participants. Overall, this activity went smoothly and is expected to contribute to improving the economy of the residents of North Kembangan Village.