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All Journal Jurnal Siasat Bisnis JURNAL AKUNTANSI Pinisi Journal of Entrepreneurship Review
Rawi Rawi
Department Of Accounting, Swadaya Gunung Jati University, Cirebon, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH ROA DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Herawati Herawati; Rawi Rawi; Rina Destiana
JURNAL AKUNTANSI Volume 14, Nomor 1, Januari-Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Audit quality, audit committee, media exposure, and Corporate Social Responsibility Rawi Rawi; Munawar Muchlish
Jurnal Siasat Bisnis VOL 26, NO 1 (2022)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol26.iss1.art6

Abstract

Purpose: The specific purpose of this research can be developed more specifically to identify the influence of audit quality, audit committee, and media exposure on Corporate Social Responsibility. Corporate Social Responsibility is a social responsibility that is beneficial for the company itself, the local community as well as the community in general. Corporate Social Responsibility is basically a form of obligation and commitment of the company to pay attention to the interests of stakeholders for the sake of sustainable economic development in improving the quality of life.Design/methodology/approach: This research used secondary data in the form of annual report of basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, with data sources accessed from www.idx.co.id. The sample withdrawal in this research used Purposive Sampling method which is a technique of determining samples with certain considerations, samples used as many as 120 samples. The analysis method used multiple linear analysis and t-test hypothesis.Findings: The results showed that Audit Quality, Audit Committee, and Media Exposure had a partial positive effect on Corporate Social Responsibility. CSR is a form of commitment to business activities to act ethically, contribute to economic development, and improve the quality of life of workers and communities.Research limitations/implications: The implications of research results, the higher the audit quality, the larger the number of audit committees and the higher the intensity of using the website in media exposure at the company, the greater the company in CSR disclosure.Practical implications: Practical implications for investors, that the integrity of financial statements can be trusted by investors as investment decision making, while for companies/management, will get a positive value from the public regarding broad CSR disclosures.Originality/value: This research is different from the previous research on the object of research and the most recent observation throughout the year. Thus, it can add the latest CSR research references by the development of CSR.
How do Innovation and Entrepreneurial Orientation affect Competitive Advantage through Product Quality of Culinary Sector MSMEs? Eva Yuniarti Utami; Rina Destiana; Rawi Rawi; Tri Neliana; Muhlis Muhlis
Pinisi Journal of Entrepreneurship Review Vol. 1 No. 3 (2023): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to analyze the influence of innovation and entrepreneurial orientation on competitive advantage through product quality in Micro, Small and Medium Enterprises (MSMEs) in the culinary sector in Makassar City. Data was collected from culinary MSMEs through questionnaire distribution surveys, and then analyzed using statistical methods. The research population is culinary MSMEs in the city of Makassar which amounts to 1500 MSMEs. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 102 respondents or 22% of the population. These results show the importance of innovation, entrepreneurial orientation, and focus on improving product quality as a strategy to increase the competitive advantage of culinary MSMEs in Makassar City. The practical implication of this research is the importance of culinary MSMEs to continue to encourage innovation and entrepreneurial orientation and improve the quality of their products to win the competition in a competitive market.
Co-Authors Eva Yuniarti Utami Herawati Herawati Muhlis Muhlis Munawar Muchlish Rina Destiana Tri Neliana