Handy Nugroho
Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung

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DAMPAK KEGIATAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PERUSAHAAN SEBAGAI MOTOR PENGGERAK PENINGKATAN EKONOMI MASYARAKAT Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 1 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akutansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i1.12

Abstract

Every business entity especially a company would want benefit in the form of profit. The profitsobtained by the company must be redistributed, not only to the shareholders but also to the company'sstakeholders, namely the community. One form of distribution of these benefits is through CorporateSocial Responsibility (CSR) activities. At present the activities of Corporate Social Responsibility (CSR)have been carried out by many companies both in the form of physical development and humanresource development. Increased physical development and human resource development throughCSR are expected to help the government to improve the economic welfare of the people in the area,where the company operates and benefits.This literature-based research tries to trace the forms of corporate social responsibility thathave been carried out by various profit-oriented companies and their impact on the improvement of theeconomy of the regional communities around the company. Sources of data used as samples in thisstudy are research papers in the form of journals and papers which relate to the role of corporate socialresponsibility activities carried out by the company towards improving the economy of the people in thearea of the company operating. The results of the various studies carried out are then summarized in ageneral description of whether CSR that has been carried out in Indonesia contributes to improving theeconomy of the community around the company.The results of the literature review that have been carried out based on sample research topicsfound that a large part found there was a significant influence of CSR conducted by the company onimproving the economic welfare of the community. The study also concluded that CSR activities in theform of human resource development have a greater impact on improving the economic welfare of thecommunity. We will hope that in the future with the encouragement of the Government, CSR that willcarried out by the company can focus to prioritizing activities that develops community economic
ANALISIS PROGRAM KEMITRAAN DAN BINA LINGKUNGAN (PKBL) PTPN VII DI PROPINSI LAMPUNG Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to identify and analyze the partnership program thad already implementedby PTP Nusantra VII (Persero) into their Small Medium Enterprise (SME) partner or “mitra binaan”had an increased growth. This increase on growth measured from the increase in business profits,number of employees, sales and production of goods and loans that have been granted to thepartners.Results of a survey conducted found that Partnership program run by PTPN VII has raisedprofit venture established partners in the third sector, trade, industry, and agriculture. Only fewpartner had a problem in loans return, mainly in palm oil plantation partnership.
ANALISIS FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF TRIANGLE FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 9 No 1 (2017): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This researh aims to identify and analyze the factors affecting financial statement fraud trianglepersperktif fraud in the banking companies listed in Indonesia Stock Exchange (BEI). Fraud triangle intheory cerssey, fraud triangle that pressures, opportunities, rationalization.For the sample of bankingcompanies totaled 6 companies, years of observation in this study was 5 years old, total observation inthis study was 30 sample observations.The results of this study explained that the external pressure (free cash flow) effect negative andsignificant effect on the financial statement fraud (FSF), financial targets (Return On Assets) negativeeffect but not significant effect on financial statement fraud (FSF), personal financial need (ownershipstock) effect negative but not significant effect on financial statement fraud (FSF), innefektif monitoring(total commissioners) negative effect and significant effect to financial statement fraud (FSF). financialstability (total assets) negative effect but not significant effect on financial statement fraud (FSF)
THE IMPACT OF JAPAN TSUNAMI DISASTER ON INDONESIAN STOCK MARKET: AN EVENT STUDY Handy Nugroho
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 2 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Studi peristiwa adalah metode riset yang menguji bagaimana suatu peristiwa dapatmempengaruhi nilai suatu perusahaan. Tujuan dari Studi ini adalah untuk menganalisa reaksi pasarsaham di Indonesia akibat peristiwa tsunami di Jepang pada tanggal 11 Maret 2011. Sample dipenelitian ini adalah 30 perusahaan yang terdaftar di Indonesia stok market khususnya LQ45.Periode estimasi adalah 190 hari perdagangan, dengan periode peristiwa sebanyak 11 hariperdagangan.Hasil dari studi ini menemukan bahwa selama periode peristiwa tidak ditemukan abnormalreturn, begitu juga dengan rata-rata abnormal return sebelum dan sesudah peristiwa tidak ditemukanperbedaannya. Pada pengujian aktivitas volume perdagangan yang abnormal juga tidak ditemukanperbedaan sebelum dan sesudah peristiwa.