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All Journal Global Financial Accounting Journal EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA) SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Fortunate Business Review
Selly
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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Can Corporate Social Responsibility Influence Debt Financing for Companies on the Indonesian Stock Exchange Selly; Serly
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8821

Abstract

Purpose - The research aims to evaluate the consequences of Corporate Social Responsibility (CSR) related to debt financing in companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2021. The variables that are the subject of the study include: debt financing, Corporate Social Responsibility (CSR) , Sales Growth, Tobin's Q, return on assets (ROA). Research Method - The research sample consisted of 300 data obtained from 60 companies that had published sustainability reports and financial reports for the period 2017 to 2021 which were selected through purposive sampling. The panel regression analysis method was used as an examination tool in this research. CSR measurement uses environmental, social and governance disclosure scores obtained from data. Debt financing is measured as long-term debt to total assets. Sales Growth is measured as the percentage of marketing growth from year n-1 to year n. Return On Assets is measured as a ratio. Tobin's q is measured by combining the market value of equity and total liabilities relative to total assets. Findings - Empirical results show that the CSR variable does not have an essential negative impact on debt financing in companies listed on the IDX. Implication - The implication of this research is that CSR regarding debt financing can affect companies listed on the Indonesian Stock Exchange so that debt financing figures must be minimized both financially and in financial reports for the company so that sales growth will increase and the company will not experience losses.
Analisis Penyusunan Laporan Keuangan BUMkal Moyudan Sleman Yogyakarta Christmawan, Poly; Adiputra, Andre Kussuma; Selly
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 18 No. 1 (2024): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v18i1.551

Abstract

Laporan keuangan UMKM telah diatur dalam Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK IAI) dan efektif per 1 Januari 2018. Tujuan penelitian yaitu: (1) Untuk membantu pelaku bisnis usaha mikro, kecil, dan menengah (UMKM) BUMKal dalam melakukan penyusunan laporan keuangan berbasis SAK EMKM dengan benar; (2) Untuk mengetahui penerapan sistem informasi akuntansi yang telah ada dan telah diimplementasikan dengan benar, sehingga dapat menghasilkan informasi akuntansi. Hasil penelitian ini yaitu: (1) Pentingnya Pemahaman Konsep Akuntansi, (2) Dampak Kurangnya Pemahaman Akuntansi, (3) Solusi Melalui Pendidikan dan Bantuan, (4) Peran Sistem Informasi Akuntansi (SIA), (5) Kesinambungan peningkatan.
PENGARUH KEPERCAYAAN, KEMUDAHAN DAN KUALITAS INFORMASI TERHADAP KEPUTUSAN PEMBELIAN LAPTOP SECARA ONLINE OLEH MAHASISWA DI KOTA BATAM Selly; Triana Ananda Rustam
SCIENTIA JOURNAL Vol 4 No 5 (2022): Volume 4 Nomor 5 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

In the era of development and judging from the current conditions, technology users, especially in the field of internet technology, are growing very rapidly. The rapid development of the internet makes people flock to use the internet, especially the online shopping system. The existence of an online shopping system makes people make online stores a new shopping center. Therefore, this study wants to examine and analyze the problems of trust, ease and quality of information on the online purchasing decisions of Acer laptops by students in Batam City. The technique used in this research is purposive sampling with a sample size of 96 respondents. The measuring instrument used is a 5-point Likert scale. The method of data analysis was carried out using multiple linear regression analysis. Test the quality of the data using the validity test and reliability test. Classical assumption test using normality test, multicollinearity test and heteroscedasticity test and influence test using multiple linear regression analysis and coefficient of determination analysis (R2), and hypothesis testing using t test and f test with the help of SPSS 24 statistical software. trust, ease and quality of information have a significant positive effect on purchasing decisions from t count > t table and significant value < 0.05 and trust, ease and quality of information together choose a significant positive effect on purchasing decisions from f count > f table and value significant < 0.05.
EFEKTIVITAS CONTENT CREATOR DALAM MENINGKATKAN PENJUALAN SKINCARE FACETOLOGY DI KOTA BATAM Makaba, Kharisma Austin; Agustina, Shela; Michael; Beckham, Felix; Auroka, Enjelica; Charles; Michelle; Lie, Eric; Selly; Dharma, Ernest Kusuma; Sherlyna
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

Peningkatan kesadaran masyarakat terkait kesehatan kulit membuat saat ini industri skincare semakin berkembang, hal ini juga ditandai dengan menjamurnya content creator yang semakin gencar melakukan pemasaran terkait skincare. Penelitian ini bertujuan untuk menganalisis efektivitas strategi pemasaran yang diterapkan oleh content creator terhadap keputusan pembelian dan peningkatan penjualan produk skincare Facetology di Kota Batam, serta menguji dampak dari klaim berlebihan yang sering dilakukan oleh content creator dalam mempromosikan produk tersebut baik disengaja maupun tidak. Penelitian ini menggunakan metode pendekatan kualitatif dengan teknik analisis data model Miles and Huberman dilakukan secara interaktif. Hasil penelitian terkait overclaim menunjukan bahwa 60% narasumber menyatakan produk yang diterima sesuai dengan yang dipromosikan, sementara 40% lainnya menyatakan produk yang diterima tidak sesuai dengan apa yang dipromosikan. Penggunaan content creator sebagai media promosi terbukti efektif dalam meningkatkan penjualan produk Facetology, di mana 60% narasumber yang diwawancarai oleh peneliti mengaku terpengaruh untuk membeli setelah melihat promosi dari content creator yang mereka percayai. Namun, 40% narasumber lainnya masih mencari informasi dan ulasan dari konsumen lain sebelum memutuskan untuk membeli produk.
Can Corporate Social Responsibility Influence Debt Financing for Companies on the Indonesian Stock Exchange Selly; Serly
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8821

Abstract

Purpose - The research aims to evaluate the consequences of Corporate Social Responsibility (CSR) related to debt financing in companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2021. The variables that are the subject of the study include: debt financing, Corporate Social Responsibility (CSR) , Sales Growth, Tobin's Q, return on assets (ROA). Research Method - The research sample consisted of 300 data obtained from 60 companies that had published sustainability reports and financial reports for the period 2017 to 2021 which were selected through purposive sampling. The panel regression analysis method was used as an examination tool in this research. CSR measurement uses environmental, social and governance disclosure scores obtained from data. Debt financing is measured as long-term debt to total assets. Sales Growth is measured as the percentage of marketing growth from year n-1 to year n. Return On Assets is measured as a ratio. Tobin's q is measured by combining the market value of equity and total liabilities relative to total assets. Findings - Empirical results show that the CSR variable does not have an essential negative impact on debt financing in companies listed on the IDX. Implication - The implication of this research is that CSR regarding debt financing can affect companies listed on the Indonesian Stock Exchange so that debt financing figures must be minimized both financially and in financial reports for the company so that sales growth will increase and the company will not experience losses.
Co-Authors Agustina, Shela Andre Kussuma Adiputra Auroka, Enjelica Beckham, Felix Charles Christmawan, Poly Dharma, Ernest Kusuma Lie, Eric Makaba, Kharisma Austin Michael Michelle SERLY Sherlyna Triana Ananda Rustam