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All Journal Majalah Ekonomi Kontribusia : Research Dissemination for Community Development wacana equiliberium (jurnal pemikiran penelitian ekonomi) GUYUB: Journal of Community Engagement Indonesian Journal of Community Diversity and Engagement
respatia, wimba
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Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(CSR) TERHADAP PENCIPTAAN INTELLECTUAL CAPITAL PADA PERUSAHAAN INDEX 27 YANG TERDAFTAR DI BURSA EFEK INDONESIA Sidharta, R Yudi; respatia, wimba
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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

Abstract

Pasar modal merupakan sarana memobilisasi dana yang bersumber dari masyarakat ke berbagai sektor yang melaksanakan investasi. Publikasi laporan keuangan perusahaan (emiten) merupakan saat yang ditunggu oleh investor di pasar modal untuk mengetahui perkembangan emiten dan dapat digunakan sebagai salah satu dasar pertimbangan untuk mengambil keputusan. Pelaksanaan Corporate Social Responsibility (CSR) berpengaruh terhadap kinerja keuangan perusahaan, artinya bahwa pelaksanaannya menciptakan penghematan, sehingga dapat meningkatkan laba yang akan berpengaruh terhadap penciptaan intellectual capital. Peningkatan kebutuhan pasar agar perusahaan menjalankan sistem pengelolaan manajemen dengan baik, terpercaya, dan transparan mendorong perusahaan untuk membentuk suatu sistem pengelolaan perusahaan yang baik (good corporate governance). Globalisasi membuka peluang bagi seluruh perusahaan untuk dapat bersaing secara global. Penciptaan Intellectual capital yang terdiri dari physical capital, human capital, dan structural capital menghasilkan nilai tambah yang akan memberikan kemampuan bersaing bagi perusahaan. Tujuan penelitian ini adalah menguji pengaruh good corporate governance (GCG) dan pengungkapan CSR terhadap penciptaan intellectual capital pada perusahaan index 27 yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian asosiatif kasual. Populasi adalah perusahaan publik yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai dengan 2015. Sampel dalam penelitian ini adalah laporan keuangan perusahaan yang terdaftar dalam index 27 untuk periode pengamatan 2013-2015. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, Data yang dibutuhkan adalah data laporan keuangan tahunan audited dan data harga saham. Alat analisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian adalah Simpulan hasil penelitian ini dapat dikemukakan sebagai berikut: 1) Ukuran dewan direksi tidak berpengaruh terhadap intellectual capital (IC), 2) Kepemilikan manajerial berpengaruh terhadap intellectual capital. 3) Kepemilikan institusional tidak berpengaruh terhadap intellectual capital,.4). Ukuran perusahaan tidak berpengaruh terhadap intellectual capital, 5) Corporate social responsibility berpengaruh terhadap intellectual capital. Luaran penelitian ini adalah jurnal nasional tidak terakreditasi.
Car Free Day sebagai Ajang Pemberdayaan UMKM dalam Mendukung Agenda Pembangunan Berkelanjutan Pahlawan, Muhammad Reza; Sari, Juwita; Mildawati, Titik; Respatia, Wimba
GUYUB: Journal of Community Engagement Vol 5, No 2 (2024)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v5i2.8747

Abstract

Village’s Sustainable Development Goals (SDGs) is an indicator used to retrieve the village's development performance. This indicator was applied to all villages in Indonesia, including Yosowilangun in Gresik Regency. This village has low scores on indicators related to economics. This needs to be a concern because the village's potential to become an economically independent village is quite high. This potential is reflected in the number of registered Micro, Small, and Medium Enterprises (MSMEs). The village officials are also active in helping to empower them in terms of capital. However, this is still not effective because the indicator value for Equitable Village Economic Growth is only 34.96. Apart from that, the participation rate is also still low, with only around 10%. This is caused by the difficulty of finding the markets. Car Free Day is considered capable of solving this problem. Therefore, this service activity is carried out by providing assistance to related parties to analyze the CFD urgencies. The main focus is an analysis document that can be used to simplify the implementation process. The results of the study indicate that Yosowilangun Village is capable of holding a CFD if seen from the prospective location, potential visitors, and potential demand.
COUNSELING ON TAX UNDERSTANDING AND ITS PROFITS FOR FOOD AND BEVERAGE MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEss) UNDER THE GUIDELINES OF DMI GRESIK IN GRESIK REGENCY Asyik, Nur Fajdrih; Priyadi, Maswar Patuh; Triyonowati, Triyonowati; Respatia, Wimba; Yahya, Yahya
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 3 No. 2 (2023): Vol. 3 No. 2 , 2023
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/pengabdian.v4i1.2819

Abstract

The purpose of this community service is to solve the problems found in MSMEs Partners assisted by DMI Gresik Regency, namely an understanding of tax objects and tax subjects, an understanding of the basic principles of MSMEs Final PPh, and an understanding of tax reporting. Related to this, a solution is provided by providing an understanding of taxation in DMI-assisted MSMEs in Gresik Regency The counseling method is carried out by the lecture method and the practice of direct calculations. It is hoped that this training can help MSMEs actors in understanding taxation. The results of the dedication carried out: (1) MSMEs partners can understand the difference between tax objects and tax subjects (2) MSMEs partners can calculate MSMEs Final Income Tax (3) MSMEs partners can report tax returns. Thus it will encourage a sustainable national economy.
Optimizing Village Potential through SMEs Mapping for SDGs Achievement Sari, Juwita; Mildawati, Titik; Reza Pahlawan, Muhammad; Respatia, Wimba; Abdullah, Rachmad
Kontribusia : Research Dissemination for Community Development Vol 8 No 1 (2025): Kontribusia, January 2025
Publisher : OJS Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/kontribusia.v8i1.8827

Abstract

Yosowilangun Village, located in Gresik Regency, is currently classified as an independent village, indicating the prosperity of its residents. However, there are still challenges in identifying and optimizing the village’s potential, particularly in recognizing its strengths and addressing weaknesses. Without a systematic approach to these issues, there is a risk of a decline in the village development index, potentially resulting in a downgrade of its status. The Sustainable Development Goals (SDGs) framework offers a strategic pathway for achieving balanced and sustainable growth, with its core pillars emphasizing humanity, the environment, prosperity, peace, and partnerships. In collaboration with the officials of Yosowilangun Village, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya implemented a pilot project aimed at mapping and analyzing the village's potential. This project identified underutilized land, which has typically been used for cultural and artistic activities, as a valuable resource for local economic empowerment. By transforming this land into a venue for Small, and Medium Enterprise (SME) events, such as craft and culinary exhibitions, the village can create sustainable economic opportunities. The project also revealed that village officials allocate a significant portion of their financial resources to community empowerment programs. Their openness and willingness to collaborate facilitated constructive discussions, although their understanding of the SDGs framework remains limited. To bridge this gap, further data collection and analysis are required, focusing on key factors affecting land utilization based on SDGs principles. Moving forward, mentoring sessions aimed at formulating relevant policy recommendations and fostering stronger collaboration between the project team and village officials will be prioritized. These steps are essential to ensuring the success of the initiative and maintaining Yosowilangun's alignment with SDGs, while enhancing its development index.
Peran Management Accounting System Terhadap Pengambilan Keputusan Strategis Dan Kinerja Manajerial Dimoderasi Ketidakpastian Tugas Efendi, David; Kusuma, Emeralda Ayu; Respatia, Wimba
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 01 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.01.1-13

Abstract

The research aims to prove empirically: (1) the influence of the Management accounting system (MAS) on strategic decision making, and (2) The role of task uncertainty positively moderates or strengthens the influence of the management accounting system (MAS) on strategic decision making. This type of research is quantitative research. The unit of research analysis is the cooperative manager. Data obtained through questionnaire, which 81 out of 101 questionnaires distributed can be analyzed. The data obtained were analyzed by non-response bias testing, descriptive statistics, validity and reliability tests, classical assumption tests and hypothesis testing. Based on the findings of the data analyzed by the SPSS program, the research findings are: (1) the management accounting system (MAS) has no effect on strategic decision making, and (2) task uncertainty weakens the influence of the management accounting system (MAS) on strategic decision making
Co-Authors Asyik, Nur Fajdrih David Efendi Juwita Sari juwita sari Kusuma, Emeralda Ayu Mildawati, Titik Muhammad Reza Pahlawan Priyadi, Maswar Patuh Rachmad Abdullah Reza Pahlawan, Muhammad Sidharta, R Yudi Triyonowati, Triyonowati Yahya Yahya