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PENGARUH UMUR PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN CONSUMER NON-CYCLICALS Zalfa, Alifia Rizky; Sari, Pratiwi Nila; Ningrum, Endah Prawesti; Widyastuti, Tri; Maidani, Maidani
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2413

Abstract

Penelitian ini bertujuan untuk menguji pengaruh umur perusahaan, leverage, dan profitabilitas terhadap pengungkapan corporate social responsibility pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 15 perusahaan yang memenuhi kriteria dengan tahun penelitian selama 5 tahun. Sehingga memperoleh 75 sampel data. Pengolahan data dalam penelitian ini menggunakan software SPSS versi 27. Hasil penelitian ini membuktikan bahwa umur perusahaan tidak berpengaruh terhadap pengungkapan corporate social responsibility; leverage berpengaruh negatif terhadap pengungkapan corporate social responsibility; dan profitabilitas berpengaruh negatif terhadap pengungkapan corporate social responsibility; secara bersama-sama variabel umur perusahaan, leverage, dan profitabilitas berpengaruh terhadap pengungkapan corporate social responsibility.
Increasing Students' Economic Independence Through Economic Security-Based Entrepreneurship at Ibnu Sina Banten High School Farhana, Husna; Simorangkir, Rona Tumiur Mauli Carolin; Sari, Pratiwi Nila; Ningrum, Desy Tya Maya; Syifa, Mahda; Dalilah, Evi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4962

Abstract

Margaluyu Village, Banten faces several social and economic problems, including students dropping out of school due to the loss of their parents' livelihoods, motivation to go to school, and students having difficulty finding work after graduating. To overcome these challenges, entrepreneurship training based on economic security is needed, with the aim of creating economic independence for students and the local community. This village has great agricultural and plantation potential, but marketing of agricultural products is limited due to dependence on middlemen. Through a business incubation program, students are expected to develop skills in optimally utilizing agricultural products, managing businesses, and selling products using social media such as Instagram and TikTok. SMA Ibnu Sina was chosen as a model school for this program, with a focus on entrepreneurship education which is expected to equip students with practical skills and build an entrepreneurial spirit. This program also involves students as part of the MBKM program, which aims to strengthen academic relationships with the community and increase sensitivity to local problems. The main objective of this service is to help SMA Ibnu Sina students in Margaluyu Village develop the local economy and create new business opportunities, as well as support increasing students' economic independence through sustainable entrepreneurship practices.