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Andrew Shandy Utama
Universitas Lancang Kuning
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THE EFFECT OF PROFITABILITY MEDIATION ON INCREASING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILITY Mahdi Mahdi; Irwan Moridu; Teguh Setiawan Wibowo; Andrew Shandy Utama; Iwan Adinugroho; Amalia Amalia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8414

Abstract

This research is motivated by the importance of corporate value as an indicator of prosperity for shareholders. This study aims to identify and analyze the effect of mediating profitability on increasing firm value through corporate social responsibility. The population of this study are all manufacturing companies listed on the IDX for 2019-2021. Using the purposive sampling technique, a sample of 15 companies was obtained. The measurement of the profitability variable uses an indicator from Hartono (2018), namely Return on Equity (ROE). The measurement of corporate social responsibility variables uses seven indicators from Sembiring (2005), namely environment, energy, occupational health and safety, workforce, products, community involvement, and the general public. The measurement of firm value variables uses indicators from Weston and Copeland (2008), namely the Price Earning Ratio (PER). The collected data were then analyzed using descriptive statistics, inferential statistics, and regression analysis. The results of this study indicate that 1) Corporate Social Responsibility has a positive and significant effect on firm value, and 2) Profitability is able to mediate the effect of Corporate Social Responsibility on firm value. The results of this research indicate that if the company wants to increase the value of the company, the company must increase Corporate Social Responsibility and be strengthened by Profitability.
Tantangan dan Prospek Perlindungan Hukum dan Hak Asasi Manusia bagi Pengungsi Rohingya di Indonesia dari Perspektif Masyarakat Fenny Bintarawati; Arief Fahmi Lubis; Rai Iqsandri; Andrew Shandy Utama
Jurnal Hukum dan HAM Wara Sains Vol 2 No 12 (2023): Jurnal Hukum dan HAM Wara Sains
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jhhws.v2i12.871

Abstract

Penelitian ini menyelidiki tantangan dan prospek perlindungan hukum dan hak asasi manusia bagi pengungsi Rohingya di Indonesia dari sudut pandang masyarakat Indonesia, dengan menggunakan analisis kualitatif. Melalui wawancara mendalam dengan para pengungsi Rohingya, ahli hukum, perwakilan LSM, dan anggota masyarakat Indonesia, penelitian ini menyoroti berbagai dimensi dari pengalaman pengungsi. Temuan-temuan yang ada menunjukkan adanya tantangan hukum yang signifikan, termasuk rintangan birokrasi, keterbatasan akses terhadap pendampingan hukum, dan masalah dokumentasi. Situasi hak asasi manusia ditandai dengan hambatan terhadap pendidikan, perawatan kesehatan, dan pekerjaan, ditambah dengan diskriminasi dan tantangan sosial-ekonomi. Meskipun ada optimisme yang hati-hati untuk perbaikan, kekhawatiran tentang kemauan politik tetap ada. Perspektif masyarakat bervariasi, dipengaruhi oleh pembingkaian media, pendidikan, dan eksposur. Penelitian ini menggarisbawahi pentingnya kebijakan, advokasi, dan pelibatan masyarakat yang disesuaikan untuk meningkatkan kesejahteraan dan integrasi pengungsi Rohingya di Indonesia.
Co-Authors Ade Pratiwi Susanti Ade Pratiwi Susanty Amalia Amalia Arben, Ali Arief Fahmi Lubis Bagio Kadaryanto, Bagio Eddy Asnawi Fahrial Fahrial Fenny Bintarawati Fitri Angelia Permana Hasnati, Hasnati Irwan Moridu Iwan Adinugroho Kaharudin Kaharudin Koko Komaruddin, Koko Mahdi Mahdi Maria Lusiana Yulianti Rai Iqsandri Rizana, Rizana Sandra Dewi Sudarmanto, Eko Sugiono Sugiono Suhendro Suhendro . Teguh Setiawan Wibowo Yasrif Yakub Tambusai Zainuddin Zul Hendrial