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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 : Lembaga Pengembangan Kinerja Dosen

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 : AMIK Veteran Purwokerto

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.
Analisis Dampak Online Customer Review, Product Quality, dan Promotion Terhadap Keputusan Pembelian Pada Marketplace Shopee di Kalangan Mahasiswa Nazilatul Khoiriyah; Edwin Zusrony; Sabtarini Kusumaningsih; Daniel Adi Setya Rahardjo
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19741

Abstract

Penelitian yang dilakukan memiliki tujuan untuk mengetahui dampak online customer review, product quality, dan promotion terhadap keputusan pembelian di marketplace Shopee. Riset memakai pendekatan kuantitatif dengan metode survei dengan data primer sebagai sumber data. Pengumpulan data primer melalui kuesioner dengan penilaian parameter memakai skala likert 1-5. Teknik sampling memakai purposive sampling dengan target responden 60 orang mahasiswa Gen Z wilayah kota Salatiga yang aktif berbelanja di marketplace Shopee. Teknik analisis data menggunakan regresi linier berganda serta diolah datanya menggunakan aplikasi SmartPLS 4.1.1.2. Hasil penelitian menunjukkan bahwa variabel online customer review dan promotion memiliki pengaruh positif dan signifikan, baik secara uji parsial dan uji simultan terhadap keputusan pembelian di marketplace Shopee, hanya variabel product quality yang tidak berdampak signifikan. Hasil ini memperkuat temuan terkait peran vital online customer review, product quality, dan promotion dalam membangun kepercayaan konsumen serta memengaruhi keputusan pembelian produk marketplace.
QRIS dan Transformasi Digital Pembayaran: Studi Empiris terhadap Preferensi Konsumen Shilha Akmaliyatus Sholihah; Edwin Zusrony; Tantik Sumarlin; Daniel Adi Setya Rahardjo
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.7822

Abstract

This study aims to examine the influence of social influence, facilitating conditions, and performance expectancy on the adoption of the QRIS digital payment application. A quantitative approach was employed, involving a sample of 60 Generation Z respondents aged 18–28 years who reside in Central Java Province. Respondents were selected using a non-random sampling technique with purposive sampling. Primary data were collected through questionnaires using a Likert scale to measure respondents’ perceptions of social influence, facilitating conditions, performance expectancy, and digital payment adoption. Data analysis was conducted using multiple linear regression with the assistance of SmartPLS 4.1.1.2 software. The results of the statistical analysis demonstrate that social influence, facilitating conditions, and performance expectancy each have a positive and significant influence on QRIS digital payment adoption. The findings are supported by both partial and simultaneous hypothesis testing, indicating that these three factors contribute to users’ decisions to adopt QRIS as a digital payment application. The findings provide practical and policy implications for QRIS digital payment platform owners to improve service facilities, user support, and perceived benefits, thereby increasing the value and convenience experienced by users.
Sosialisasi dan Pendampingan Hak Kekayaan Intelektual bagi Kelompok UMKM di Kota Semarang sebagai Strategi Perlindungan Bisnis Sri Yulianingsih; Endang Kustami; Daniel Adi Setya Rahardjo; Gibson Manalu; Dhevi Dadi Kusumaningtyas; Maulana Fahmi Idris; Herty Ramayanti Sinaga; Pindo Asti; Puteri Anindya Maulan; Sutari Sri Rejeki; Feri Lupiana; Heni Dwi Listiyaningrum; Putri Pratiwi; Sri Murtini
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2026): Juni: Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i2.4832

Abstract

MSMEs in Semarang City, particularly those affiliated with the Tembalang branch of the Muslim Women's Entrepreneurs Association (IPEMI), still face limited understanding of the importance of Intellectual Property Rights (IPR) as a business protection instrument. This community service activity aims to increase MSMEs' awareness and legal capacity through IPR socialization and mentoring. The implementation method includes interactive lectures, case discussions, and technical assistance for trademark and copyright registration. The activity was attended by 20 participants and took place at the English Café, Tembalang, Semarang City. The final evaluation results showed a 90% increase in participants' technical skills, indicated by a better understanding of IPR registration procedures, recognition of brand classification, and the ability to prepare simple registration documents. This mentoring contributed to strengthening business legality and MSME competitiveness. In conclusion, IPR socialization and mentoring are effective as business protection strategies. Recommendations include the need for a sustainable program in the form of regular IPR consultation clinics and collaboration with the Ministry of Law and Human Rights to expand access to registration.