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All Journal Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Dinamika Akuntansi Trikonomika: Jurnal Ekonomi IJIBE (International Journal of Islamic Business Ethics) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan DIJB (Diponegoro International Journal of Business) JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Indonesian Journal of Community Services Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Jurnal Ilmiah Raflesia Akuntansi JRABA Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Jurnal Ilmiah Sultan Agung Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia IJSPPS: Indonesian Journal of Social Politic and Policy Studies
Maya Indriastuti
Universitas Islam Sultan Agung Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Training and Mentoring on Supply Chain Finance for Smoked Fish SMEs in Rowosari District, Kendal Regency Kartikasari, Lisa; Qomaruddin, Muhammad; Indriastuti, Maya
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1413

Abstract

Purpose: The aim of this community service is to help Smoked Fish SMEs in Bulak and Ketapang Villages access additional working capital and build partnerships with suppliers, distributors, and consumers. The focus is on improving their understanding of capital loan procedures and enhancing their supply chain relationships to ensure business sustainability. Method: The approach includes assessing SMEs' knowledge of loan procedures, conducting training to improve their loan application and partnership-building skills, and monitoring the results to measure impact and effectiveness. Practical Applications: This initiative will enable SMEs to secure financing and strengthen partnerships, leading to improved business performance, market expansion, and overall sustainability, benefiting both the businesses and the local community. Conclusion: By increasing SMEs' knowledge of capital loans and partnerships, this activity enhances their ability to grow and sustain their businesses, contributing to local economic development and community welfare.
Pengaruh Corporate Social Reponsbility (CSR), Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Vina Rismawati; Indriastuti, Maya
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.909

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), environmental expenditures, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. “Financial performance is evaluated by Return on Assets (ROA). This study utilizes a quantitative technique defined by an explanatory research design. Secondary data were obtained from the annual and sustainability reports of 31 mining companies, resulting in 93 observational data points. Data analysis was performed using multiple linear regression after doing standard assumption tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results demonstrated that environmental expenditures positively and significantly impacted financial performance. This indicates that investment in environmental management may improve a company's reputation and stakeholder confidence, therefore favorably affecting financial performance. In contrast, Corporate Social Responsibility (CSR) disclosure and company size do not have a substantial impact on financial performance. This suggests that CSR disclosure may not inspire full market trust or may be only symbolic, and a company's asset size does not automatically guarantee enhanced financial performance in the mining sector, which is heavily affected by commodity price fluctuations and operational efficiency.
The Effect of Profitability and Liquidity on Firm Value with Capital Structure as a Mediating Variable Azmi, Lukman Nur; Indriastuti, Maya
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan, dengan struktur modal sebagai variabel mediasi, pada perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif, dengan sampel sebanyak 41 perusahaan yang dipilih menggunakan metode purposive sampling dari populasi sebanyak 47 perusahaan. Metode analisis data menggunakan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Variabel penelitian meliputi nilai perusahaan yang diukur dengan Price to Book Value (PBV), profitabilitas yang diukur dengan Return on Assets (ROA), likuiditas yang diukur dengan Current Ratio (CR), dan struktur modal yang diukur dengan Debt to Equity Ratio (DER). Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas tidak berpengaruh signifikan terhadap struktur modal. Profitabilitas juga tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan likuiditas berpengaruh. Struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan dan tidak mampu memediasi hubungan antara profitabilitas dan likuiditas terhadap nilai perusahaan. Temuan menunjukkan bahwa pada perusahaan manufaktur barang konsumsi yang terdaftar di BEI selama periode 2021-2023, likuiditas memainkan peran signifikan dalam memengaruhi nilai perusahaan, sementara profitabilitas dan struktur modal tidak memiliki pengaruh yang signifikan. Hal ini menunjukkan bahwa investor lebih mementingkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek ketika menilai nilainya.
GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE Indriastuti, Maya; Chariri, Anis; Fuad, Fuad
TRIKONOMIKA Vol 22 No 1 (2023): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.341 KB) | DOI: 10.23969/trikonomika.v22i1.3912

Abstract

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value.
THE INFLUENCE OF POLITICAL DYNASTY ON THREATS OR OPPORTUNITIES FOR THE FUTURE OF INDONESIAN DEMOCRACY Aulia Ningrum, Nadin; Nayla Aulia, Bilqhis; Rembulan F, Riska; Indriastuti, Maya
INDONESIAN JOURNAL OF SOCIAL POLITIC AND POLICY STUDIES Vol. 1 No. 02 (2024): SOCIAL AND POLITIC
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN-COMMUNITY OF RESEARCH LABORATORY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/ijspps.v1i02.1961

Abstract

This article discusses political phenomena related to dynasties in Indonesia, which have become an important concern in the context of the country's democratic progress. dynastic politics is a term that refers to the custom in which political power is inherited within a family or group, which often results in a smaller concentration of power and a greater decline in political participation. This study investigates the effects of dynastic politics on Pancasila democracy. On the one hand, political dynasties have the potential to provide continuity and stability in leadership, as well as allowing political networks and resources to be accessed. On the contrary, this practice can hinder the regeneration of leaders, reduce responsibility, and reduce public trust in political institutions which aims to provide a deeper understanding of how dynastic politics can be both a threat and an opportunity for the massesfuture of Indonesian democracy.this goal is achieved through the use of a descriptive approach and empirical data analysis.By considering the social, cultural and economic context, this article concludes that structural reforms and increasing public participation in the political process are needed to maximize the positive potential and reduce the negative potential of dynastic politics.
Pengelolaan Sampah, Reduksi Karbon, dan Mitigasi Pencemaran Lingkungan di Kabupaten Kendal: Sebuah Upaya Pemberdayaan Masyarakat Ifada, Luluk Muhimatul; Indriastuti, Maya; Mutoharoh, Mutoharoh
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 5 No. 1 (2026)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jppmi.v5i1.989

Abstract

Alun Kaliwungu, Kabupaten Kendal, dengan tujuan meningkatkan literasi, sikap, dan partisipasi masyarakat dalam pengelolaan sampah berbasis prinsip 3R (Reduce, Reuse, Recycle), sekaligus mendukung upaya reduksi karbon dan mitigasi pencemaran lingkungan. Permasalahan utama yang dihadapi masyarakat adalah rendahnya kesadaran terhadap pengelolaan sampah rumah tangga, keterbatasan fasilitas pengelolaan, serta masih maraknya praktik pembakaran terbuka. Kegiatan dilaksanakan menggunakan pendekatan pemberdayaan berbasis komunitas melalui tiga tahapan, yaitu edukasi, aksi, dan evaluasi. Sebanyak 40 peserta yang terdiri dari warga, perangkat desa, dan komunitas peduli lingkungan MAPELA Kaliwungu terlibat secara aktif. Hasil evaluasi menunjukkan peningkatan pengetahuan masyarakat dari 62% menjadi 84% dan peningkatan sikap positif sebesar 31%, yang menunjukkan efektivitas tinggi. Selain itu, 20 rumah tangga mulai menerapkan pemilahan sampah mandiri dan 100 pohon ditanam dengan estimasi penyerapan karbon sebesar ±2,3 ton CO₂ per tahun. Program ini terbukti efektif dalam memperkuat peran masyarakat menuju pengelolaan lingkungan yang berkelanjutan dan dapat dijadikan model replikasi di wilayah lain untuk mendukung pencapaian SDGs 11 dan 13.
Co-Authors Anis Chariri Aulia Ningrum, Nadin Azmi, Lukman Nur Devi Permatasari Dianing Ratna Wijayani, Dianing Ratna Dista Amalia Arifah Fuad Fuad Indah Yuliana Indarti, Maria Goretti Kentris Indri Kartika Indri Kartika, Indri Lisa Kartikasari Luluk Muhimatul Ifada Mar'ati, Fudji Sri Muhammad Qomaruddin Mutamimah Mutamimah Mutoharoh, Mutoharoh Najah, Rofikatun Najihah, Naila Nayla Aulia, Bilqhis Pramadila, Icca Rembulan F, Riska Riansyah, Andi Ririh Dian Pratiwi Rustam Hanafi Sandarsari, Wahyu Tantri Saputri, Pungky Lela Sutapa Sutapa Vina Rismawati