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All Journal 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%.
Co-Authors Asri Winanti Madyoningrum Dwi Astutik Gibson Manalu Herty Ramayanti Sinaga Ivan Permana Kusna Djati Purnama Pindo Asti Suwardi Suwardi Tri Imaliya Zahra Dinul Khaq