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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Conference on Community Engagement Project (Concept)
Eren Eren
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi Anita Anita; Eren Eren
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33766

Abstract

Corporate Social Responsibility (CSR) disclosure has been an important aspect of assessing companies these days. Indonesian listed companies have begun to disclose CSR through sustainability reports because they understand the importance of CSR in improving company efficiency and reputation. CSR certainly cannot be separated from corporate governance, namely the attributes of the board. Therefore, the study was implemented with the aim of discovering the impact of board attributes on CSR with financial performance as a moderation variable. CSR in the study was measured using GRI standards. Researchers used associative causal research aimed at examining the relationship of the studied variables. Secondary data that formed in the quantitative approach were obtained from the annual and sustainability report of listed companies contained on the IDX website. Samples from the study were sorted out using the purposive sampling method which amounted to 52 companies. The study has managed to show that board independence had a significant influence on CSR. Financial performance as the moderating variable weakened the board size-CSR and CEO duality-CSR relationships. Study results can be utilized by readers and subsequent researchers in enriching the existing literature on CSR topics. Keywords: Corporate Social Responsibility, Board Attributes, Sustainability Report, Financial Performance
Preparation Of 11th-Grade Government Institutions/Agencies Accounting Practicum Teaching Materials At Maitreyawira Tanjungpinang Vocational High School Eren Eren; Anita Anita
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Coronavirus Disease 2019 (Covid-19) makes people adapt to all aspects of life, including education. Maitreyawira Tanjungpinang Vocational High School began implementing face-to-face learning by tightening health protocols to maintain the effectiveness of teaching and learning activities. The application of learning that is carried out face-to-face certainly requires teaching materials. The problem experienced by the school at this time is that they need more time and space to prepare teaching materials for the new school year, specifically 2022/2023. Until now, teachers have only used printed books corresponding to the syllabus in the teaching process. This teaching method is challenging for teachers and not attractive to students accustomed to using information technology during Covid-19. Thus, this community service activity aims to prepare engaging teaching materials for the 11th-grade Government Institutions/Agencies Accounting Practicum at Maitreyawira Tanjungpinang Vocational High School. The primary and secondary data and information needed in this preparation are collected through interviews and literature studies. Stages of implementation of teaching materials preparation activities starting from preparation to assessment and reporting. The outputs of the activities are a learning module consisting of eight chapters with practice questions and answer keys, eight PowerPoints, and eight YouTube videos. Based on feedback from the teacher of related subjects through questionnaire, the teaching materials compiled will be beneficial for the teaching and learning process. Teaching materials are challenging to implement in the long term if there are no periodic adjustments to the core and basic competencies, which are constantly updated following the curriculum and the new school year. Therefore, the suggestion for similar projects in the future is to evaluate and adjust the teaching materials that have been prepared previously following the update of core and basic competencies.
Co-Authors Anita Anita