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The Effect of Digital Technology and Corporate Social Responsibility (CSR) on the Financial Performance of Manufacturing Companies with Financial Flexibility Moderation Ula, Nada An Nur; Imronudin
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1727

The development of digital technology is now an integral part of modern business strategies and is driving transformation in the manufacturing sector. Companies are increasingly expected to engage in continuous Corporate Social Responsibility (CSR) initiatives as part of maintaining constructive interactions with their stakeholders. This research investigates how digital technology adoption and CSR practices influence financial performance, while also assessing whether financial flexibility moderates these relationships, using a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study employs a quantitative associative design with purposive selection, resulting in 125 observed firms. Data were processed using Moderated Regression Analysis (MRA) with Eviews 13. The findings reveal that digital technology does not exert a meaningful or positive contribution to financial outcomes, as its effect is negative and statistically insignificant. In contrast, CSR activities demonstrate a significant positive association with financial performance. Financial flexibility itself is shown to negatively and significantly affect financial performance. Moreover, financial flexibility fails to enhance the influence of digital technology on financial performance but does amplify the impact of CSR. Overall, the evidence indicates that CSR initiatives, when supported by robust financial flexibility, can serve as a strategic asset that elevates organizational performance and strengthens competitive positioning.

The Role of Job Satisfaction in Mediating the Effects of the Work Environment, Salary, and Job Promotion on Employee Performance at RSU X Purwaningrum, Chornellia Martha; Imronudin; Soekiswati, Siti
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.800

Human resources are a key factor in the success of healthcare organizations, particularly hospitals, which are required to provide quality services on an ongoing basis. This study aims to analyze the influence of work environment, salary, and job promotion on employee performance through job satisfaction as an intervening variable at RSU X. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to RSU X employees and analyzed using Structural Equation Modeling with a Partial Least Squares approach (SEM-PLS) through SmartPLS 4.0 software. Model evaluation included testing the validity and reliability of constructs, testing the structural model, and testing direct and indirect hypotheses. The results showed that the work environment, salary, and job promotion had a positive and significant effect on employee job satisfaction. Job satisfaction was also proven to have a positive and significant effect on employee performance. In addition, job satisfaction was able to significantly mediate the effect of the work environment, salary, and job promotion on employee performance. The coefficient of determination (R²) value shows that the research model has strong explanatory power, and the predictive relevance (Q²) value indicates that the model has excellent predictive capability. These findings confirm that improving employee performance in hospitals can be achieved more effectively through efforts to improve the work environment, fair salary management, and a transparent promotion system that takes employee job satisfaction into account.

The Role of Job Satisfaction in Mediating the Effects of the Work Environment, Salary, and Job Promotion on Employee Performance at RSU X Purwaningrum, Chornellia Martha; Imronudin; Soekiswati, Siti
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.800

Human resources are a key factor in the success of healthcare organizations, particularly hospitals, which are required to provide quality services on an ongoing basis. This study aims to analyze the influence of work environment, salary, and job promotion on employee performance through job satisfaction as an intervening variable at RSU X. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to RSU X employees and analyzed using Structural Equation Modeling with a Partial Least Squares approach (SEM-PLS) through SmartPLS 4.0 software. Model evaluation included testing the validity and reliability of constructs, testing the structural model, and testing direct and indirect hypotheses. The results showed that the work environment, salary, and job promotion had a positive and significant effect on employee job satisfaction. Job satisfaction was also proven to have a positive and significant effect on employee performance. In addition, job satisfaction was able to significantly mediate the effect of the work environment, salary, and job promotion on employee performance. The coefficient of determination (R²) value shows that the research model has strong explanatory power, and the predictive relevance (Q²) value indicates that the model has excellent predictive capability. These findings confirm that improving employee performance in hospitals can be achieved more effectively through efforts to improve the work environment, fair salary management, and a transparent promotion system that takes employee job satisfaction into account.

The Influence Of Consumers’ Online Brand-Related Activities (Cobra) On Customers’ Green Brand Awareness: An Empirical Case Study In Solo Raya Region, Indonesia Ebida Zakiya; Kussudyarsana; Imronudin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9499

This study aimed to analyze the influence of Consumers’ Online Brand-Related Activities (COBRA), which included consuming, contributing, and creating, on green brand awareness of environmentally friendly cosmetic products of The Body Shop in the Solo Raya region. This research employed a quantitative approach. Primary data were collected by distributing questionnaires to 220 respondents selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 29. The findings revealed that, partially, consuming, contributing, and creating behaviors had a positive and significant effect on green brand awareness. Simultaneously, the three dimensions of COBRA also demonstrated a significant influence on green brand awareness. These results indicated that the higher the level of consumer engagement in online brand-related activities, both actively and passively, the higher the level of consumer awareness toward green brand. This study provided practical implications for companies in formulating effective digital marketing strategies to enhance green brand awareness through social media platforms.

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