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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Conference on Innovation and Application of Science and Technology (CIASTECH) Indonesia Berdaya IJPD (International Journal Of Public Devotion) Jurnal Mandala Pengabdian Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Bulletin of Management and Business JPMA International Journal of Accounting and Management Research (IJAMR)
Cahyaningati, Retno
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Role of Profitability in Mediating the Effect of Corporate Social Responsibility on Firm Value Juliasari, Deni; Ana, Selvia Roos; Yulianti, Ani; Heni, Heni; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1667

Abstract

This research seeks to investigate the impact of Corporate Social Responsibility (CSR) on firm value, with profitability examined as a mediating variable. Employing a quantitative explanatory approach, the study uses purposive sampling as its sampling technique. The sample comprises 15 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, yielding a total of 45 firm-year observations. The analytical methods involve panel data regression and mediation analysis using the Sobel test. The findings reveal that CSR does not have a significant influence on profitability, nor does it directly affect firm value. However, profitability is found to have a significant effect on firm value. Furthermore, CSR is not shown to impact firm value indirectly through profitability. Although CSR is often regarded as a strategic initiative aimed at enhancing corporate image and fostering long-term sustainability, the results suggest that within the context of energy companies during the observed period, CSR activities have not generated sufficient financial benefits to boost profitability, and consequently, do not contribute meaningfully to the enhancement of firm value.
Membangun Kemandirian Ekonomi Pascabencana: Peran Teknologi Tepat Guna bagi UMKM Olahan Singkong di Huntap Semeru Cahyaningati, Retno; Mukshin, Muhammad; Ro'uf, Abdur; Purnama, Bagas; Hidayatullah, Muhammad Ufri; Ramadhan, Bima Wahyu Gilang
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i2.757

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, terutama dalam penciptaan lapangan kerja dan peningkatan pendapatan masyarakat. Namun, keterbatasan teknologi produksi masih menjadi hambatan utama, khususnya pada UMKM olahan pangan tradisional di kawasan pascabencana seperti Huntap Semeru. Pengabdian kepada Masyarakat ini dilakukan untuk menjawab permasalahan rendahnya efisiensi produksi dan kualitas produk akibat keterbatasan peralatan yang dimiliki UMKM. Metode Pengabdian kepada Masyarakat menggunakan beberapa tahap, yaitu tahap perencanaan, tahap pelaksanaan, tahap monitoring dan evaluasi serta indicator keberhasilan program. Hasil Pengabdian kepada Masyarakat menunjukkan bahwa penggunaan alat perajang singkong mampu mempercepat proses pengirisan hingga seratus kali lebih cepat dibandingkan cara manual, sementara mesin spinner berhasil menurunkan kadar minyak produk sekitar 20%, membuat keripik lebih renyah dan daya simpannya meningkat dua kali lipat. Selain itu, omzet UMKM mengalami peningkatan rata-rata hingga lima ratus persen. Kesimpulannya, penerapan teknologi tepat guna sederhana terbukti efektif meningkatkan kinerja UMKM baik dari sisi teknis, ekonomi, maupun motivasi kewirausahaan. Pengabdian kepada Masyarakat ini menegaskan pentingnya penyediaan teknologi sederhana, murah, dan sesuai kebutuhan lokal sebagai strategi pemberdayaan UMKM pascabencana.
The Evolution of Entrepreneurship: From Risk-Taking to Knowledge-Based Social Innovation Aprilia, Belqis Chania; Cahyaningati, Retno
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1771

Abstract

This article aims to explore the conceptual evolution of entrepreneurship from its early role as a risk-taking agent and driver of economic transformation to its contemporary form as knowledge-based social innovation. Employing a systematic literature review of primary and secondary sources, the study identifies a paradigm shift in entrepreneurship from classical economic orientation to a more transdisciplinary and context-sensitive interpretation. The methodology involves thematic analysis of seminal and contemporary works that examine the changing role of entrepreneurs within economic and social landscapes. The findings reveal that entrepreneurship has undergone a substantial transformation from an economic activity centered on value creation through innovation and risk-taking to a social mechanism that integrates knowledge, collective values, and sustainable development goals. Theoretically, this article expands the understanding of entrepreneurship as a multidimensional phenomenon involving the interplay of actors, institutions, and knowledge systems. Practically, the study provides a foundation for developing more inclusive and adaptive entrepreneurial models responsive to contemporary societal challenges.
SMEs Success: Roles of Financial Literacy, Capital Structure, and Innovation Retno Cahyaningati; Alifi Tria Susanti; Kartika Ayu Kinanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i1.1924

Abstract

This study examines the roles of financial literacy and capital structure in improving SME performance, with innovation as a mediating variable. Using a quantitative causal design, data were collected from 425 SME owners and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that financial literacy has a significant positive effect on innovation, but no direct effect on SME performance. In contrast, capital structure significantly affects both innovation and SME performance. Innovation also has a significant positive effect on performance and serves as a key mechanism in the model: it fully mediates the relationship between financial literacy and SME performance. It partially mediates the relationship between capital structure and SME performance. These findings contribute to the SME literature by showing that financial capability and financing decisions do not automatically improve performance unless they are translated into innovation. Practically, the study suggests that SME development programs should combine financial literacy training with innovation support. At the same time, financing policies should enable balanced capital structures that help SMEs invest in product, process, and service innovation. This study is limited by its cross-sectional design and self-reported data, which may restrict causal generalization over time.
Co-Authors Abdur Rouf, Abdur Abrori, Imam Achmad Noerkhaerin Putra Agiesti Kusherawati Alifi Tria Susanti Alwan Sri Kustono Ana, Selvia Roos Anny Widiasmara Aprilia, Belqis Chania Carito, Danang Wikan Danang Wikan Carito Deni Juliasari, Deni Fauzan Muttaqiean Fauzan Muttaqien heni heni Hidayatullah, Muhammad Ufri Hudi Setyobakti, Moh. Imanita Septian Rusdianti Kasno Kasno Kasno Kasno KINANTI, Kartika Ayu Moh. Hudi Setyobakti Mokhamad Taufik Mokhamad Taufik Mudjiyanti, Rina Muhammad Miqdad Muhammad Rizalus Sholihin Mukshin, Muhammad Ninik Lukiana Purnama, Bagas Ramadhan, Bima Wahyu Gilang Ratna Wijayanti Daniar PARAMITA Ratna Wijayanti Daniar Paramita Ratna Wijayanti Daniar Paramita Ria Meilan Riza Bahtiar Sulistyan Ro'uf, Abdur Samsuranto Samsuranto Samsuranto Samsuranto Selvia Roos Ana Septiani, Ria Setyobakti, Hudi Sukma Uli Nuha Suripto Suripto Titik Musriati Via Lailatur rizki Victor Prasetya Wilamsari, Feni Wiyono, Mokhamad Wimbo Yulianti, Ani Zainul Hidayat