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All Journal Wacana, Jurnal Sosial dan Humaniora International Journal of Science and Society (IJSOC) Jurnal Penelitian Pendidikan Indonesia
Erna Sari
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Assessing Companies Through CSR and Profitability in Manufacturing Sector Companies in Indonesia Hisar Sirait; Rita Eka Setianingsih; Erna Sari; Sylvia Sari Rosalina; Supriyanto
International Journal of Science and Society Vol 4 No 3 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v4i3.519

Abstract

The purpose of this study is to examine the impact of Corporate Social Responsibility (CSR) on company value, with profitability as a moderating variable, for manufacturing sector firms listed on the Indonesia Stock Exchange during the period 2015-2019. This study employs quantitative methodologies, such as testing numerical data and statistical tests. The population of this study consists of all Indonesia Stock Exchange-listed manufacturing firms (IDX). This study uses a strategy of purposive sampling based on specific criteria to acquire representative data from 26 companies. Through the website www.idx.co.id, secondary company data in the form of financial reports and annual reports of manufacturing businesses listed on the Indonesia Stock Exchange are collected. The results of previous study indicate that CSR has a positive and considerable impact on the value of a company. Profitability has a favorable and substantial effect on the value of a company. Profitability can moderate the correlation between CSR and enterprise value. This demonstrates that the degree of company earnings can improve the link between corporate social responsibility and firm value.
MSMEs Digitalization: The Future Economic Ecosystem After the Covid-19 Era Hisar Sirait; Rizqy Aziz Basuki; Sylvia Sari Rosalina; Supriyanto Supriyanto; Erna Sari
Wacana Journal of Social and Humanity Studies Vol. 25 No. 4 (2022)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2022.025.04.03

Abstract

In Indonesia, for the last 5 years before the Covid-19 pandemic, MSMEs had a significant role in the economy, where MSMEs contributed an average of 57.8 percent to GDP, 97% absorbed labor, and were able to create 90% of jobs. During the Covid-19 pandemic, the role of MSMEs in the national economy has decreased; MSMEs only contributed 37.3 percent to GDP. Digitizing MSMEs is necessary to survive and develop in the era of the covid 19 pandemic. MSMEs need to be facilitated to go digital and go global. This research examined the future of the economic ecosystem after the covid-19 era in Indonesia. This research used a literature review by analyzing and summarizing selected articles with the same or related topics to MSMEs' digitalization. The results of this research showed that Optimizing MSME digitalization is inseparable from the ability of MSME actors to carry out digital marketing strategies to expand their business marketing network. Second, another aspect that is no less important that MSMEs must pay attention to in utilizing the digital ecosystem is branding, which is defined as introducing products to consumers to enlarge and build a brand from the benefits of these products, and MSMEs must be able to utilize social media such as Facebook, Instagram or Tiktok as promotion and sales channels. Keywords: MSME’s, digitalization, covid-19, economic
Analysis of the role of financial leverage, good corporate governance, and firm size on profit management Muhammad Fuad; Jessica Natalia Jaori; Prima Apriwenni; Sylvia Sari Rosalina; Erna Sari
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232445

Abstract

This study aims to determine the effect of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling so that 25 companies are obtained as research samples. The data source in this study is secondary data obtained from the sites www.idx.com and www.invesia.com in the form of annual reports (annual reports) of manufacturing companies in the consumer goods sector. The model used in this research is cross-section regression using data calculation application software, namely Eviews 10.0. The results of this study explain that financial leverage does not affect managers in carrying out earnings management practices. This is because the company does not need actions that will help the company in certain situations. After all, the company is in good condition. Good Corporate Governance (KPI) has no role in Profit Management (DA), meaning that during the COVID-19 pandemic, the good corporate governance implemented has not made managers practice earnings management. Company Size (Ln Asset) has a role in Earnings Management (DA); the larger the company will tend to reduce earnings management practices because large companies politically receive more attention from government agencies than small companies.
Co-Authors Hisar Sirait Jessica Natalia Jaori Muhammad Fuad Prima Apriwenni Rita Eka Setianingsih Rizqy Aziz Basuki Supriyanto Supriyanto Sylvia Sari Rosalina