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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat
Elsa Amalia
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Economics, Econometrics & Finance Other

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OPTIMALISASI PEMANFAATAN SAMPAH ANORGANIK MELALUI PENCIPTAAN TAMAN DESA BAGI MASYARAKAT DESA MEDALEM Ahmad Bashri; Diky Wahyudinul; Eka Faradila; Elsa Amalia; Farica Shafa; Izzah Nor
Transformasi dan Inovasi : Jurnal Pengabdian Masyarakat Vol 2 No 2 (2022): Vol. 2 No. 2 (2022): Volume 2, Nomor 2 Juli 2022
Publisher : Program Studi S1, S2, S3 Mananajemen Pendidikan Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpm.v2n2.p98-104

Abstract

The purpose of community service is to increase public awareness about the importance of using plastic bottle waste. The method of implementing the Plastic Bottle Waste Utilization program as TOGA Planting Media through Community Service activities which was carried out during May 2022. Before carrying out activities, it is necessary to plan activities to be carried out to realize the program according to the planned achievement targets. The stages of the method of implementing these activities include the stages of preparation, implementation, and evaluation. The result of this program is a village park. The Village Park in Medalem is a small-scale public park that contains a few ornamental plants and Family Medicinal Plants placed on wooden shelves. Based on the results of the questionnaire, the use of plastic bottle waste is needed by the community, and the use of plastic bottle waste is also beneficial for the environment in Medalem Village. The community stated that recycling plastic bottle waste is also necessary and the community also stated that recycling plastic bottle waste is also an effective alternative for processing waste and the people of Medalem Village has been able to recycling plastic bottle waste.
DOES OWNERSHIP MODERATE THE FINANCIAL PERFORMANCE AND CSR DISCLOSURE LINKAGE? Irvan, Muhammad Alif Nur; An Nurrahmawati; Elsa Amalia
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.815

Abstract

This study examines the effect of financial performance on corporate social responsibility (CSR) disclosure by considering the moderating role of ownership structure, including institutional, family, foreign, and managerial ownership. The research is motivated by inconsistent empirical findings regarding the relationship between profitability and CSR disclosure in developing countries, particularly in controversial industries facing high legitimacy pressures. The sample consists of 102 firm-year observations of companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs Random-Effects Generalized Least Squares (GLS) panel regression with a lag-1 ROA as the k-test variable. The results reveal that Return on Assets (ROA) has a positive effect on CSR disclosure, consistent with legitimacy theory, which posits that sound financial performance enhances social transparency. However, managerial ownership weakens this relationship, whereas institutional, family, and foreign ownerships do not exhibit significant moderating effects. These findings underscore the importance of ownership characteristics in influencing CSR disclosure practices and provide implications for regulators and investors in strengthening corporate accountability, particularly in firms with dominant managerial ownership.
Co-Authors Ahmad Bashri An Nurrahmawati Diky Wahyudinul Eka Faradila Farica Shafa Irvan, Muhammad Alif Nur Izzah Nor