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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Marlina Marlina
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance Social Sciences Other

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Socialization and Digital Marketing Workshop for UMKM in Ngamprah District, West Bandung Regency: Sosialisasi dan Workshop Digital Marketing pada UMKM di Kecamatan Ngamprah Kabupaten Bandung Barat Rizki Indrawan; Eka Septriarini; Lukni Burhanudin; Marlina Marlina; Aam Rachmat Mulyana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i1.13392

Abstract

Currently, the problem of the lack of understanding of SMEs regarding digital promotion in Ngamprah District has resulted in the product being less exposed to the wider community. The purpose of carrying out this activity is so that industrial players in this area can digitize their products without knowing the location so that the wider community can buy products and the effect of course on the ngamprah community itself. The form of activity in community service is the provision of materials offline, namely a team of lecturers from the Faculty of Economics and Business who came directly to Ngamprah District by providing materials related to Digital Marketing to SMEs. Through this activity, a fairly good understanding was obtained from the participants of the socialization and workshop regarding the preparation of digital marketing, social media marketing, the benefits of digital marketing and the use of social media features.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Jimmy Sanjaya; Ali Rahman Reza Zaputra; Marlina Marlina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/erbe2018

Abstract

Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
Co-Authors Aam Rachmat Mulyana Ali Rahman Reza Zaputra Eka Septriarini Jimmy Sanjaya Lukni Burhanudin Rizki Indrawan