Claim Missing Document
Check
Articles

Found 13 Documents
Search

Financial ratio and company size to mining company's CSR disclosure Sriyatun, Sriyatun; Hariyanti, Widi; Harjito, Yunus
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Abstract

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.
PENGEMBANGAN ECOPRENEUR WISATA KEBUN TEH DI DESA SEGOROGUNUNG Atmoko, Waluyo Budi; Setyawan, Didik; Hariyanti, Widi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37167

Abstract

Desa Segorogunung berada di wilayah Kecamatan Ngargoyoso, Kabupaten Karanganyar. Letak desa di lereng gunung Lawu dengan kontur tanah pegunungan berhawa sejuk serta dikelilingi areal kebun teh telah menginspirasi sekelompok masyarakat yang sadar bahwa daerahnya mempunyai potensi wisata besar. Masyarakat desa Segorogunung membentuk kelompok sadar wisata (Pokdarwis) dan secara swadaya menggarap tanah kebun teh ini menjadi usaha wisata hijau. Masalah yang diprioritaskan untuk diselesaikan, adalah (1) masalah produksi yang mencakup pengadaan peralatan pengolah teh dan cara pembuatan teh, (2) manajemen usaha mencakup keuangan dan pemasaran produk wisata. Solusi untuk menyelesaikan permasalahan mitra mencakup: (1) pengadaan peralatan pengolah daun teh. berupa mesin roller/pengolahan daun the, (2) pelatihan manajemen produksi, pelatihan manajemen keuangan, dan pelatihan pemasaran. Hasil pelaksanaan: program PKM Ecopreneur wisata kebun teh telah berhasil mencapai tujuan utama, yaitu meningkatkan kesadaran dan partisipasi masyarakat dalam pengelolaan potensi wisata lokal. Kegiatan ini tidak hanya memberikan manfaat ekonomi bagi masyarakat, tetapi juga memperkuat rasa kebersamaan dan meningkatkan pengetahuan mengenai pengelolaan sumber daya alam.
PERBERDAYAAN IBU-IBU PKK MELALUI KARAK TANPA BORAKS Mahayana, Argoto; Sunardi, Sunardi; Dzakwan, Muhammad; Hariyanti, Widi; Sugiyarmasto, Sugiyarmasto; Atmoko, Waluyo Budi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

The partners in the Community Service Programme activities are the mothers of RT 1 RW 8 Jumok Jaten. Partners are housewives who have been affected by the Covid 19 pandemic because most of them were laid off by the company. Partners have the opportunity to produce karak without borax. The problems faced by partners are: 1) Lack of knowledge of PKK mothers about the dangers of borax; 2) Limited knowledge and skills about making karak without borax; and 3) Limited knowledge and skills about food safety and packaging. The method that will be carried out to realise the objectives of the Community Service implementation programme is through: 1) Making karak without borax; 2) Financial management training; 3) Marketing management training. The results obtained by the partners were able to make karak without borax which has a compact texture, crispy, and savoury taste, making it safe for consumption.