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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Andi Sulfati
STIEM Bongaya Makassar
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Islamic Corporate Social Responsibility, Corporate Governance in the Relationship between Profitability and Company Value Andi Sulfati; Muslimin Kara; Amiruddin Kadir; Rika Dwi Ayu Parmitasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.34

Abstract

Through the mediation of Islamic corporate social responsibility and corporate governance, this study examines the direct and indirect effects of business profitability on firm value. Using a strategy of purposive sampling, the population of this study consists of enterprises listed on the Jakarta Islamic Index-70 of the Indonesia Stock Exchange for the period 2018-2020. The AMOS 22 and Structural Equation Modeling (SEM) examined the data. The findings revealed that profitability has a beneficial impact on the value of the company. Profitability has no positive influence on corporate governance. Corporate governance has a detrimental impact on the value of a company. Profitability has no considerable beneficial effect on the value of a company. Islamic corporate social responsibility (ICSR) has a substantial positive impact on the value of a company. Profitability influences significant value as mediated by ICSR. Corporate governance cannot reconcile the profitability and company value relationship. Companies should increase their ICSR activities because it has been demonstrated that ICSR activities can become a mechanism for companies to maintain good relations and trust with all stakeholders and can be used as a new marketing tool for companies if conducted continuously, enhancing the firm's image and value. The Next Researchers can investigate the impact of additional elements affecting firm value, such as intellectual capital, media exposure, and several others.
PELATIHAN KEMAMPUAN BERBAHASA BUGIS DI KALANGAN WARGA MALAYSIA KETURUNAN BUGIS DI JOHOR- MALAYSIA Mappamiring Mappamiring; Yana Fajriah; Muh. Syafruddin; Sitti Mispa; Andi Sulfati; Eldi Eldi; Susiana Muchtar; Tenri Ola; Magdalena Supranda
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42211

Abstract

Pelatihan ini bertujuan untuk melestarikan dan mengembangkan kemampuan berbahasa Bugis di kalangan masyarakat Malaysia keturunan Bugis, khususnya yang berdomisili di Johor. Kegiatan ini merupakan program kerja sama antara STIEM Bongaya Makassar, Universiti Teknologi Malaysia (UTM) dan Persatuan Bugis Sedunia-Johor. Kegiatan ini dilaksanakan pada tanggal 18 Juli 2024 bertempat di Muzium Rumah Bugis-Pontian, Johor.  Jumlah peserta pelatihan sebanyak 35 peserta yang merupakan warga Malaysia keturunan bugis yang berdomisili di Johor. Metode pembelajaran yang interaktif dan menyenangkan, peserta diajak untuk mempelajari kosakata, tata bahasa, dan budaya Bugis. Dengan meningkatkan kemampuan berbahasa Bugis, peserta diharapkan dapat berperan aktif dalam menjaga kelangsungan tradisi lisan dan memperkuat identitas budaya Bugis. Selain itu, pelatihan ini juga bertujuan untuk mempererat tali silaturahmi antar sesama keturunan Bugis serta menumbuhkan rasa bangga terhadap identitas budaya Bugis. Dari hasil kegiatan pelatihan ini di harapkan pemahaman dan pengetahuan warga Malaysia keturunan bugis meningkat dan selanjutnya diharapkan para peserta dapat mempraktekkan penggunaan bahasa bugis dalam kesehariannya untuk melestarikan bahasa bugis di Malaysia
Co-Authors Amiruddin K Eldi Eldi Magdalena Supranda Mappamiring Mappamiring Muh. Syafruddin Muslimin Kara Rika Dwi Ayu Parmitasari Sitti Mispa Susiana Muchtar Tenri Ola Yana Fajriah