Claim Missing Document
Check
Articles

Found 38 Documents
Search

The Effect of Corporate Social Responsibility on Corporate Financial Performance with Non-Financial Aspects as Moderator Yeni, Yeni; Sutarti, Sutarti; Pamungkas, Bambang
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75076

Abstract

ABSTRAK Penelitian ini mengkaji pengaruh tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan dengan aspek non-keuangan sebagai moderator, yang meliputi tekanan kelembagaan, tekanan lingkungan, dan tata kelola. Sampel terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia, yaitu 16 perusahaan manufaktur dan 16 perusahaan pertambangan, dengan total 256 observasi dari tahun 2015-2022. Data dianalisis menggunakan model pengaruh langsung dengan metode Generalized Least Square (GLS). Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap kinerja keuangan perusahaan. Semakin banyak kegiatan CSR yang dilakukan, maka kinerja keuangan perusahaan semakin baik, mendukung teori legitimasi dan teori stakeholder. Tekanan kelembagaan memperkuat pengaruh positif CSR terhadap kinerja keuangan, sedangkan tekanan lingkungan dan tata kelola (diukur melalui keberagaman latar belakang pendidikan direksi) melemahkan pengaruh tersebut. Penelitian ini memberikan implikasi penting bagi regulasi di negara berkembang, seperti Indonesia, dengan menekankan perlunya aturan yang lebih ketat mengenai penerapan CSR oleh perusahaan untuk memastikan praktik tanggung jawab sosial yang efektif.Kata Kunci: Aspek Non Keuangan, CSR, Tekanan Kelembagaan, Tekanan Lingkungan, Tata Kelola, Kinerja Keuangan  ABSTRACTThis study examines the effect of corporate social responsibility (CSR) on financial performance with non-financial aspects as moderators, which include institutional pressure, environmental pressure, and governance. The sample consists of 32 companies listed on the Indonesia Stock Exchange, namely 16 manufacturing companies and 16 mining companies, with a total of 256 observations from 2015-2022. The data were analyzed using a direct influence model with the Generalized Least Square (GLS) method. The results showed that CSR has a positive influence on the company's financial performance. The more CSR activities carried out, the better the company's financial performance, supporting legitimacy theory and stakeholder theory. Institutional pressures strengthen the positive influence of CSR on financial performance, while environmental and governance pressures (measured through the diversity of directors' educational backgrounds) weaken this influence. This study provides important implications for regulation in developing countries, such as Indonesia, by emphasizing the need for stricter rules regarding the implementation of CSR by companies to ensure effective social responsibility practices.Keywords: Non-financial aspects, CSR, Institutional Pressure, Environmental Pressure, Governance, Financial Performance 
Preeclampsia with Acute Pulmonary Edema Gunawan, Yuliana Wydia; Purwoatmojo, Sunarko; Prasetyo, Anton Tri; Pamungkas, Bambang
Indonesian Journal of Obstetrics and Gynecology Volume 13. No. 1 January 2025
Publisher : Indonesian Socety of Obstetrics and Gynecology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32771/inajog.v13i1.1974

Abstract

Objective: Describe the initial management for severe pre-eclampsia complicated with acute pulmonary edema. Methods: A case report. Case: 41 years old woman, G5P4A0, unknown gestational age, admitted with headache, dyspnea, and unconsciousness. The patient denied a history of past illness. Vital signs were checked, and crisis hypertension, tachypnea, tachycardia, and low oxygen saturation were obtained. Physical examination showed audible lung crackles and leg edema. Proteinuria +3 was detected. For initial management, the patient was given oxygen with Jackson-Rees bagging, Nicardipine drip, MgSO4 injection, and Furosemide injection. After the patient was fully conscious and stable in the ICU, the patient reported contractions with pelvic examination marked 8 cm dilatation. The patient underwent vaginal delivery and gave birth to a male, BW 2900gram, BL 47cm, APGAR 3/8. Discussion: Increased plasma volume, cardiac output, vascular permeability, peripheral vascular resistance, and decreased oncotic pressure are the causes of pulmonary edema in preeclampsia. According to Wallace et al, lowering blood pressure, giving adequate oxygen, and fluid restriction are the main management of pulmonary edema in preeclampsia. The correct initial management in the ER gives a good output on this case report. Conclusion: Initial management of acute pulmonary edema in pre-eclampsia patients should be done correctly, consequently decreasing maternal and fetal morbidity and mortality. Keywords: pregnancy, severe pre-eclampsia, pulmonary edema.
KEBAHAGIAAN PENDUDUK DI PROVINSI JAWA BARAT Pamungkas, Bambang
JISPO Jurnal Ilmu Sosial dan Ilmu Politik Vol. 9 No. 1 (2019): JISPO Vol 9 No 1 2019
Publisher : Faculty of SociaI and Political Sciences (FISIP), Universitas Islam Negeri (UIN) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jispo.v9i1.4151

Abstract

Happiness is the main goal of every person in his life. Happy or happiness is subjective, so it will be interpreted differently by each individual related to their respective perceptions. The population of West Java in 2017 is happily happy, but it is still at a low level. The high numbers of macroeconomic indicators have still been the main goal in carrying out development. Even though high macroeconomic conditions may not be able to make people happy. Now it is time for local governments to involve their residents more actively from the development planning, so that the development carried out can be more targeted and make the citizens more happy.
Pengaruh Emotional Intelligence Dan Spiritual Intelligence Terhadap Kinerja Karyawan Dengan Variabel Kepuasan Kerja Sebagai Variabel Mediasi Pada Pt Adhi Karya Tbk Pamungkas, Bambang
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4382

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Emotional Intelligence terhadap Kepuasan Kerja, pengaruh Spiritual Intelligence terhadap Kepuasan Kerja, pengaruh Emotional Intelligence terhadap Kinerja Karyawan, pengaruh Spiritual Intelligence terhadap Kinerja Karyawan, pengaruh Kepuasan Kerja terhadap Kinerja Karyawan, apakah Kepuasan Kerja dapat memediasi pengaruh Emotional Intelligence terhadap Kinerja Karyawan dan apakah Kepuasan Kerja dapat memediasi pengaruh Emotional Intelligence terhadap Kinerja Karyawan. Populasi dan sampel penelitian adalah 90 orang Manager PT Adhi Karya TBK yang telah bekerja selama lebih dari 3 tahun. Teknik pengumpulan data primer yang diperoleh secara langsung melalui pengisian kuesioner. Penelitian ini menggunakan alat analisis program SPSS (Statistical Product and Service Solutions) versi 25.0. Penelitian ini memperoleh hasil bahwa tidak terdapat pengaruh positif antara Kecerdasan Emosional terhadap Kepuasan Kerja, tidak terdapat pengaruh antara Kecerdasan Spiritual terhadap Kepuasan Kerja, terdapat pengaruh positif antara Kecerdasan Emosional terhadap Kinerja Karyawan, tidak terdapat pengaruh antara Kecerdasan Spiritual terhadap Kinerja Karyawan, pengaruh positif antara Kepuasan Kerja terhadap Kinerja Karyawan, Kepuasan Kerja tidak dapat memediasi pengaruh Kecerdasan Spiritual terhadap Kinerja Karyawan, dan Kepuasan Kerja tidak dapat memediasi pengaruh Kecerdasan Spiritual terhadap Kinerja Karyawan. Kata kunci : Kecerdasan Emosional, Kecerdasan Spiritual, Kepuasan Kerja, Kinerja Karyawan.
Inovasi Pelayanan Publik Dalam Penyediaan Aplikasi LAPAKAMI sari, annisa ratna; Pamungkas, Bambang; Setiawan, Erwin; Santa, Rahmat
Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu Vol 6 No 1 (2024)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sadharananikarana.v6i1.1471

Abstract

Technological advances have had a positive impact on the implementation of e-government in internet-based service innovation at the central to local government levels. One example is the LAPAKAMi application issued by the Cimahi City Government through the Cimahi City Communication and Information Service. The research method used in this study is a qualitative method. This research will involve collecting data and information collected through reviewing research journals, literature, as well as visual sources through images and videos sourced from the YouTube application (Sugiono 2019). This article will analyze how the LAPAKAMi application has provided convenience in public services. Through this application, the public can easily access information and carry out various transactions with local governments. For example, the public can apply for permits, report complaints, or obtain information related to other public services. With the LAPAKAMi application, the public service process becomes more efficient and transparent. People no longer need to visit government offices in person, but can access services online through this application. This also helps reduce bureaucracy and speed up the resolution of various requests or complaints. Apart from that, the LAPAKAMi application also allows local governments to collect more accurate and up-to-date data and information. This makes it easier to make decisions and plan development at the local government level.
Implementasi Self Care Actifity terhadap tingkat resiko pada remaja dalam upaya pencegahan Diabetes Melitus Tipe 2 Pamungkas, Bambang; Danismaya, Irawan; Andriani, Ria; Novryanthi, Dhinny
Journal of Health Research Science Vol. 5 No. 01 (2025): Journal of Health Research Science
Publisher : Lembaga Penelitian Sekolah Tinggi Ilmu Kesehatan Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/jhrs.v5i1.1527

Abstract

Latar Belakang: era modern ini, banyak individu muda yang menghadapi diabetes akibat pola hidup yang tidak sehat. Kondisi ini dapat menimbulkan komplikasi serius, seperti kerusakan organ, amputasi, dan bahkan kebutaan. Penyakit jantung dan pembuluh darah menjadi penyebab utama kematian di seluruh dunia, di mana lebih dari 50% kasusnya terkait dengan diabetes. Penelitian ini bertujuan untuk mengukur efektivitas aktivitas perawatan diri pada remaja yang menderita diabetes melitus tipe 2.Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan desain pre-eksperimental satu kelompok pretest-posttest, melibatkan 50 peserta dengan teknik pengambilan sampel menggunakan total sampling. Analisis data dilakukan melalui Uji Paired Samples Test.Hasil: Hasil analisis statistik melalui Uji Paired Samples Test menunjukkan nilai P sebesar 0,000, yang berarti lebih kecil dari 0,05. Hal ini menunjukkan adanya pengaruh yang signifikan dari penerapan aktivitas perawatan diri terhadap remaja dalam upaya pencegahan diabetes melitus tipe II.Kesimpulan: Terdapat dampak positif dari kegiatan perawatan diri terhadap remaja dalam mencegah diabetes melitus tipe II. Sehingga disarankan agar penelitian sejenis dapat dilakukan dalam jangka panjang guna mengevaluasi keberlanjutan efek dari aktivitas perawatan diri dalam pencegahan diabetes melitus tipe II.
Integrating Islamic Values and Financial Strategy The Role of Shariah-Based Financial Management in Enhancing the Performance of Muslim MSMEs Suginam, Suginam; Pamungkas, Bambang; Rahayu, Sri; Hashim, Noraini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3388

Abstract

Muslim micro, small, and medium enterprises (MSMEs) in Indonesia hold substantial potential in strengthening the national economy. However, they face major challenges in implementing strategic financial management that aligns with Islamic principles. The core issues include low levels of Shariah financial literacy, weak adherence to Islamic financial ethics, and suboptimal application of Shariah-compliant strategic financial management. This study investigates the impact of Shariah-Based Financial Literacy (SBFL), Shariah Compliance Behavior (SCB), and Strategic Financial Management (SFM) on the performance of Muslim MSMEs. Furthermore, it explores the moderating role of Islamic Entrepreneurial Orientation (IEO) in these relationships. Using a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method, data was collected from 100 Muslim MSME entrepreneurs in Indonesia. The findings reveal that all three independent variables significantly and positively affect business performance. Moreover, IEO significantly moderates these effects, indicating that Islamic entrepreneurial values reinforce the impact of Shariah-based financial management on business outcomes. The model demonstrates a strong explanatory power with an R-square value of 0.727 and a predictive relevance (Q-square) of 0.586. This study recommends promoting Shariah financial literacy, strengthening Islamic business conduct, and fostering Islamic entrepreneurial orientation as part of a sustainable empowerment strategy for Muslim MSMEs. Keywords: Shariah Finance, Muslim MSMEs, Financial Literacy, Shariah Compliance, Islamic Entrepreneurship
Faktor Penyebab dan Upaya Penanggulangan Tindak Pidana Pencurian Kendaraan Bermotor Hasan, Zainudin; Pamungkas, Bambang; Mahdavikia, M. Mahdi; Jaya, Pande Nyoman H.
Journal of Accounting Law Communication and Technology Vol 1, No 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v1i2.2369

Abstract

Tingkat kriminalitas terhadap pencurian kendaraan bermotor semakin meningkat seiring dengan beban perekonomian yang semakin berat, sedangkan tingkat pengangguran semakin tinggi. Orang melakukan tindak pidana tersebut dapat menyangkut persoalan modernisasi yang dimana mereka tidak bisa berkompetitif untuk ikut terlibat dalam dunia kerja, faktor ekonomi, dan faktor profesionalisme. Padahal di depan mata mereka terdapat banyak lapangan pekerjaan, tetapi mereka tidak memiliki kemampuan profesionalisme, sedangkan di sisi lain mereka perlu makan dan memenuhi kebutuhan hidup untuk kelangsungan hidupnya. Dari fenomena itu penelitian ini memiliki tujuan untuk mengetahui faktor-faktor seseorang melakukan pencurian kendaraan bermotor serta upaya penanggulangannya. Adapun pencurian dengan kekerasan di atur dalam Pasal 365 Ayat (1) KUHP. Yang menjelaskan pencurian yang didahului, disertai atau di ikuti dengan kekerasan atau ancaman kekerasan, diancam dengan pidana penjara paling lama 9 tahun.