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All Journal Jurnal Akuntansi Muhammadiyah Ekuitas: Jurnal Pendidikan Ekonomi SENTRALISASI Majalah Ekonomi Jurnal Analisa Akuntansi dan Perpajakan BALANCE: Economic, Business, Management and Accounting Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Akuntansi dan Teknologi Informasi Sustainable : Jurnal Akuntansi Semar : Jurnal Sosial dan Pengabdian Masyarakat International Journal Multidisciplinary JAIDE Ekuitas Jurnal Pnedidikan Ekonomi Journal of Economics and Economic Policy
Rusmawati, Zeni
Universitas Muhammadiyah Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : SENTRALISASI

 1 
The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value Rusmawati, Zeni; Mauliddah, Nurullaili; Sari , Tyasha Ayu Melynda
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3839

Abstract

This research aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on firm value with financial performance as a mediating variable. The research used quantitative research using panel data and multiple regression analysis with SPSS 27. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The number of observation samples is 90. The results of this research indicate that financial performance cannot mediate the influence of CSR on company value, but financial performance can mediate the influence of GCG on firm value. This implies that investors will pay attention to the company's financial performance, when looking at corporate governance (GCG).
The Mediating Role of Learning Orientation on the Effect of Customer and Competitor Orientation on MSME Business Performance Rusmawati, Zeni; Oktaviani, Marista; Solehah, Alfia Rohmatus
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4412

Abstract

The purpose of this study was to determine the effect of competitor orientation and customer orientation on business performance mediated by learning orientation. Learning orientation is taken as a mediating variable, because MSMEs must continue to learn and learn, so that they are able to have a competitive advantage. Muhammadiyah's role in supporting this is through the LAZISMU institution, namely through the MSME empowerment program. The MSME empowerment program, in addition to distributing funds, also provides coaching and learning for MSME actors so that they can run their businesses well. This study uses a quantitative approach, by distributing research questionnaires to MSME actors fostered by LAZISMU. There are 53 respondent data processed using SmartPLS. This study uses PLS-SEM analysis with the results of the direct influence between customer orientation on learning orientation and business performance showing positive and significant results, as well as the influence of competitor orientation on business performance. However, competitor orientation on customer orientation does not show a direct influence. The results of the mediation test, the influence of customer and competitor orientation on business performance can be mediated by learning orientation. This shows that learning orientation improves the organization's ability to translate market insights into strategies and innovations that improve business performance. In other words, only MSMEs that are able to internalize customer information and use it as a basis for continuous learning will be able to consistently create business value.
Co-Authors Andrianto Andrianto Anna Marina Aris Santoso Desipradani, Gita Efianti Wibowo, Sarah Heru Budi Siswanto Hindayati , Nurul Julia, Dia Dewi Ma'ruf Sya'ban Ma’ruf Sya’ban Maharani , Rieska Margi Susilowati Mauliddah, Nurullaili Mochklas, Mochamad Ningtyas, Dinur Aulia Putri Nuha , Hasna Nurul Rizka Khoirunnisa Oktaviani, Marista Rieska Maharani, Rieska Roudotul Jannah Sari, Tyasha Ayu Melynda Solehah, Alfia Rohmatus Supri Setiyaji Surahman, Dedy Umi Murniati