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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Daniel Adi Setya Rahardjo
Universitas Sains dan Teknologi Komputer
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Determinan Pengungkapan Corporate Social Responsibility Pada Industri Manufaktur Dwi Astutik; Daniel Adi Setya Rahardjo; Ivan Permana; Asri Winanti Madyoningrum; Zahra Dinul Khaq
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7806

Abstract

This study aims to examine the influence of corporate governance determinants, particularly the presence of an independent board of commissioners and an audit committee, on the level of Corporate Social Responsibility (CSR) disclosure. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the study population included 228 companies, and through purposive sampling technique, 92 companies met the criteria during a three-year observation period, resulting in a total of 276 observational data. Data analysis was conducted using multiple linear regression with a least squares approach, preceded by classical assumption testing to ensure model validity. The results show that the presence of an independent board of commissioners and an audit committee significantly influences CSR disclosure. This finding indicates that both elements can serve as instruments for implementing Good Corporate Governance (GCG) principles, encouraging companies to be more transparent and responsible in communicating their social activities to stakeholders. The implications of these results emphasize the importance of strengthening governance structures in encouraging more optimal CSR practices, as well as contributing to academic literature and managerial practice in the fields of accounting and sustainability management.
Peningkatan Daya Saing Produk UMKM Melalui Pelatihan Branding Emosional dan Pengemasan Ramah Lingkungan Bagi Ibu PKK Desa Asinan, Kabupaten Semarang Tri Imaliya; Herty Ramayanti Sinaga; Pindo Asti; Ivan Permana; Gibson Manalu; Daniel Adi Setya Rahardjo; Kusna Djati Purnama
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.7687

Abstract

Modern marketing requires a distinctive product identity to attract potential buyers. This community engagement activity aimed to enhance the competitiveness of Pokja 2 MSME products managed by PKK women in Asinan Village, Semarang Regency, through training on emotional branding and eco-friendly packaging. The main challenges faced by the community partners included a lack of understanding in crafting brand narratives that appeal to consumers’ emotions and the use of packaging that did not align with sustainable principles. The training was delivered through a participatory approach combining interactive lectures, group discussions, and hands-on practice, conducted offline on June 16, 2025, at the Asinan Village Hall. A total of 30 participants representing PKK groups from neighborhood to village level actively took part in the sessions. The results indicated a significant improvement in participants’ understanding of the importance of product storytelling that reflects values such as family ties, local identity, and consumer empathy. This was evidenced by the pre-test and post-test results, showing an increase in branding comprehension from 24% to 84%.
Peran Good Corporate Governance (GCG) Dalam Meningkatkan Nilai Perusahaan Sektor Pertambangan Dwi Astutik; Deny Nitalia Mindrawati; Zahra Dinul K; Daniel Adi Setya Rahardjo; Pindo Asti
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.2227

Abstract

This paper aims to examine the direct effect of Good Corporate Governance practices on firm value. Specifically, this study examines the direct effect of the role of an independent board of commissioners and an audit committee on firm value using agency theory and signaling theory. These two theories were chosen because they are able to explain managerial mechanisms such as oversight and information transparency, which can help companies reduce agency conflicts while providing positive signals to investors. The analytical method used in this study is ordinary least squares (OLS) using a quantitative approach. The sample in this study were mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. The analysis results show that the presence of an independent board of commissioners and the size of the audit committee are positively and significantly correlated with firm value, thus, a strong governance structure is in line with increasing firm value. This study provides empirical contributions and public policy implications that strongly support the relevance of GCG as an important instrument in creating long-term value in companies and represents a limited literature on the influence of CG and firm value in the mining sector.
Co-Authors Asri Winanti Madyoningrum Deny Nitalia Mindrawati Dwi Astutik Gibson Manalu Herty Ramayanti Sinaga Ivan Permana Kusna Djati Purnama Pindo Asti Suwardi Suwardi Tri Imaliya Zahra Dinul K Zahra Dinul Khaq