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Corporate Sosial Responsibility and Firm Value: The Mediating Role of Profitability and Governance Hana Afifah Fauziah; Estu Widarwati; Nunik Nurmalasari; Tigin Lugiani
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

TFirm value is a value that can be observed through stock prices by investors and one of the factors that affect it is corporate social responsibility (CSR). This study aims to find empirical evidence regarding the relationship of CSR to firm value by using profitability and corporate governance as moderating variables as a novelty value in this study. We use CSRDI as measurement of CSR and firm value proxied by Tobins’Q, then managerial ownership for corporate governance proxy, and Return on Asset (ROA) for profitability proxy. The sample is 10 non-financial companies on the Indonesia Stock Exchange (IDX) from 2015 to 2021 included consumer non cyclical, industrial, energy, basic material, and infrastructure sector. We analyzed the datas using panel data regression and also moderating regression analysis (MRA) for the test the hyphoteses. The results indicate that CSR has a positive effect on firm value and profitability significant moderate the relation of CSR and firm value, while corporate governance has no moderating role. We also find significant role of firm size as control the relation of CSR, Firm Value, Profitability, and Governance. It important to manage the efficiency of asset management for improving firm value linked to CSR decision.
STRATEGY FORMULATION DESIGN IN MUALAT NAHDLATUL ULAMA SHARIA COOPERATIVE Mutqi Sopiawadi; Tigin Lugiani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 4 No. 2 (2023)
Publisher : STIESA Press

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Abstract

The fisheries sector is a sector that can have an influence on the increase in gross domestic product (GDP). Reporting from kkp.go.id the fisheries sub-sector showed positive growth, rising 9.69% in the second quarter of 2021 even though the co-19 pandemic was still hitting Indonesia. The increase was triggered by increased production of aquaculture and capture fisheries due to favorable weather. The Muamalat Nahdlatul Ulama Cooperative is a small people's economic institution, founded by Nahdhiyin Kasomalang residents who have a desire to work towards productive endeavors in increasing the economic activities of small entrepreneurs based on cooperative and Sharia principles. This research method uses descriptive research methods with a qualitative approach. So, based on the background and the phenomena that exist, the researcher concludes that the right business development being carried out by the Muamalat Dahdlatul Ulama Cooperative is currently developing a business engaged in fish farming through the biofloc system.
DESIGN OF BUSINESS PERFORMANCE EVALUATION IN MUAMALAT NU COOPERATIVE WITH A BALACED SCORECARD APPROACH Tigin Lugiani; Mutqi Sopiawadi
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 4 No. 2 (2023)
Publisher : STIESA Press

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Abstract

The Balanced Scorecard is a management, measurement and control system that quickly, precisely, comprehensively can provide managers with an understanding of business performance. The balanced scorecard applied to the Muamalat Nahdlatul Ulama cooperative is an economic institution for the small people, founded by Nahdhiyin Kasomalang residents who have the desire to work towards productive endeavors in increasing the economic activities of small entrepreneurs based on cooperative and sharia principles. The Muamalat Nahdlatul Ulama Cooperative is a means of managing funds from the ummah by the ummah and for the ummah (Economic Democracy). There are 4 perspectives in BSC, namely: 1. customer perspective, 2. Internal business process perspective, 3. financial perspective, 4. learning and growth perspective. Adjustedto financial circumstances.
ANALYSIS OF BUSINESS FEASIBILITY OF BIOFLOC METHOD FISH CULTIVATION UNIT AT MUAMALAT NAHDLATUL ULAMA SYARIAH COOPERATIVE KASOMALANG SUBANG Mutqi Sopiawadi; Tigin Lugiani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 4 No. 1 (2022)
Publisher : STIESA Press

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Abstract

Before starting a business, an analysis is needed to determine the feasibility of the business. business feasibility serves to find out whether the business to be run can provide benefits in the future. One of the most important business feasibility analysis is financial analysis. The biofloc business plan to be carried out by the sharia cooperative Muamalat Nadhlatul Ulama needs further financial analysis so that it does not cause losses later. Therefore the purpose of this study is to determine the financial feasibility analysis of the biofloc business plan In this study using the uni analysis of Sharia Cooperatives Muamalat Nadhlatul Ulama, Kasomalang, Subang. Sources of data in this study are primary data and secondary data obtained from interviews, cooperative financial reports, and literature. As well as in this study analyzing financial feasibility using financial ratios such as net profit, profit rate, benefit cost ratio, and payback period. The findings of this study indicate that the biofloc business plan to be carried out by the cooperative is feasible because it can provide a fairly decent profit and return on investment.
Strategy Formulation in A Microenterprise: Case Study SEHATEA Ice Tea Sopiawadi, Mutqi; Lugiani, Tigin
International Journal of Science, Technology & Management Vol. 5 No. 3 (2024): May 2024
Publisher : Publisher Cv. Inara Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i3.1093

Abstract

This research aims to examine and analyze the environmental conditions, conduct a SWOT analysis, and design a strategy formulation and implementation through the EFAS IFAS method. One of the scopes is within the Micro, Small, and Medium Enterprises (MSMEs) of SEHATEA Iced Tea, which has become a new business that is highly sought after by both young people and adults and has high business potential. The qualitative study conducted at Sehatea Iced Tea resulted in a SWOT analysis and matrix that outlines the vision, mission, and strategy. After conducting a SWOT analysis on Sehatea MSMEs in the Subang district, it was found how the external and internal conditions of these Sehatea MSMEs are. Sehatea will face greater opportunities compared to threats, while from the external conditions and the internal conditions of MSMEs, they have more strengths than weaknesses. From the results of the SWOT matrix analysis, the Vision, Mission, strategic objectives, and strategies of Sehatea MSMEs in the Subang district were born, based on the SWOT matrix analysis, the vision is to make Sehatea Iced Tea the No. 1 Iced Tea Brand in Subang at an affordable price. To achieve this vision, Sehatea MSMEs strive to provide products with good quality and affordable prices. To realize the existing vision, a mission is designed, namely, standardized product quality with a halal label, maintaining financial performance, creating product innovation, competent human resources in work, and expanding the network of potential consumer markets and businesses.
DESAIN FORMULASI STRATEGI BISNIS BERBASIS MATRIKS SWOT DAN IFAS-EFAS PADA CAFÉ SEJATI COFFEE AND SPACE SUBANG Mutqi Sopiawadi; Tigin Lugiani
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 3 (2024): APRIL
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol3.2024.258

Abstract

Penelitian ini bertujuan menghasilkan desain perencanaan strategik bisnis, yang dapat direalisasikan oleh café sejati coffee and space Subang, menggunakan metode analaisis SWOT (Strength, Weakness, Opportunity, Threats). metode penelitian ini menggunakan Jenis deskriptif kualitatif dengan analisis strategi menggunakan matriks IFAS dan EFAS, matriks IE, matriks SWOT, Hasil penelitian menunjukan bahwa café sejati cofee subang, ada berada di posisi yang cukup kuat dalam mengoptimalkan kekuatan dan peluang yang dimiliki dan mampu mengatasi ancaman dan kelemahan dengna nilai IFE 342.75 dan nilai dari EFE sebesar 272. Dalam analisii matriks IFAS dan EFAS menunjukan bahwa café sejati coffee and space menggunakan strategi pertumbuhan cel 1, strategi yang berorientasi meningkatkan pertumbuhan pasar, dengan memperkuat branding dan diferensiasi dan peningkatan kualitas pelayanan pelanggan, diharpakan dapat meninkatkan pertumbuhan jumlah pelanggan di subang, analisi matriks SWOT menghasilakan lima belas strategi alternatif yang dapat diterapkan, strategi yang sebaiknya diprioritaskan oleh café sejati coffee and space Subang dengan adanya memperkuat branding dan peningkatan kualitas pelayanan operasional, yang diharpakan terjadi pertumbuhan pasar di subang.
SOCIAL MEDIA MARKETING MODEL BASED ON EMOTIONAL ATTACHMENT AND BRAND STORY THROUGH E-WORD OF MOUTH Mutqi Sopiawadi; Tigin Lugiani; Suci Maharani
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 19 No. 01 (2023): Maret
Publisher : STIESA Press

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Abstract

The topic of this study is a study of the marketing activities of companies that adopt social media marketing, and how emotional attachment activities that usually can only be facilitated by service personnel and how they can influence brand stories through eword of mouth where there is still little research with the research model.To find theoretical gaps on the topics surrounding this study, the authors have studied 104 articles in journals. Conceptual references to definitions, dimensions and indicators are 56 articles and references to partial proving of relationships between variables that approach the topic of this study are 48 articles. By filtering similar research variables, only 26 articles. Then re-filtered with exactly the same variables (SMM, EA, EWOM, BS) only 15 articles which only explained the partial relationship between the variables and none of them have formed a social media marketing model based on emotional attachment and brand story through the eword of mouth. Although there is 1 journal that has a somewhat similar research model, namely (Hudson, Huang, Roth, & Madden, 2016) but with 2 different variables. So there is a theoretical gap where there has been no research with a social media marketing model based on emotional attachment and brand story through an eword of mouth with an analysis unit in the marketplace industry in Indonesia, so this is behind deductively why this research is important to fill the gap.The research method used is explanatory survey. The analytical units of this study are Marketplace Industries in Indonesia and Malaysia. The data used is primary data obtained through a survey of a sample of 100 customers and partners who have become followers of official social media accounts of the Indonesian and Malaysian marketplace industries.
PENGARUH HUMAN CAPITAL TERHADAP KESIAPAN KERJA MAHASISWA: (STUDI PADA MAHASISWA SEKOLAH TINGGI ILMU EKONOMI SUTAATMADJA SUBANG DAN MAHASISWA UNIVERSITAS ISLAM SELANGOR) Tigin Lugiani; Alfito Fauzasyifa Rosgani
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 19 No. 02 (2023): September
Publisher : STIESA Press

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Abstract

Universities are schools for undergraduate education which aim to prepare students to become professional workers to work in certain fields. Human big77 resources are very important, especially in a company, so that you can find out whether the company is running well or not, in order to create good human resources. Well, human capital is needed, therefore the aim of the research is to find out whether human capital can influence student work readiness The research method used in this research is to use a questionnaire for data collection. This research uses a quantitative research approach, quantitative research is based on collecting and analyzing data in the form of numbers (numerics) to explain, predict and control phenomena of interest. This research uses STIESA and UIS student objects. Data analysis uses descriptive analysis and simple linear regression analysis. The research results show that human capital has an influence on the work readiness of STIESA and UIS students and the results of hypothesis testing for the Human Capital (X) variable show that the significance level results in the hypothesis being accepted, so the Human Capital (X) variable has an effect on the Work Readiness variable (Y).
HUMAN RESOURCES COMPETENCIES IN THE INDUSTRIAL REVOLUTION 4.0 Tigin Lugiani; Amelia Indah Pratami
JABI (Journal of Accounting and Business Issues) Vol. 3 No. 02 (2024): Vol 3 No 02 (2024)
Publisher : STIESA Press

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Abstract

Since 2015, Indonesia and other countries in the Southeast Asian region have faced the ASEAN Community. Therefore, every country, including Indonesia, must prepare human resources that have sufficient competence and are able to adapt quickly to changes to compete in the labor market in the region. Change is a must, both for individuals, companies, and the business environment. The third industrial revolution started at the end of the third century. This era is marked by the emergence of digital technology and the internet that make it easier for humans to carry out their activities and also facilitate business practices (Zeng, 2016). HR competence is the main trait that a person has so that he can work effectively and excel at work. Elements of Human Resource Development In general, there are 2 (two) main categories of training forms or methods for employees, namely: 1) Practical Methods (On The Job Training) and 2) Simulation Methods (Off The Job Training) This research was conducted to determine the competence of Human Resources in generation Z in the Industrial Revolution 4.0 era. This study uses a nonprobability sampling technique. Respondents who filled in were 36 respondents, having age criteria ranging from 18 years - 26 years. This research was conducted to determine the competence of Human Resources 4.0 in generation Z. This research uses qualitative descriptive research. The results of this study indicate that the competence of the Z generation of human resources in the era of the industrial revolution 4.0 shows a very good category with an actual score of 1943. Competence with the highest score on creative and innovative indicators with a percentage of 97.2%, the lowest score on indicators of intercultural and language abilities with a percentage 78.3%
DESCRIPTIVE ANALYSIS OF ORGANIZATIONAL CULTURE AT SYARIAH HOTEL DIAMOND: Array Mutqi Sopiawadi; Reza Achmad Fahrezi; Tigin Lugiani
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1557

Abstract

This research aims to describe the implementation of organizational culture at Diamond Subang Hotel, which adopts a sharia-based operational model. Using a qualitative descriptive approach, data was collected through interviews with hotel management and staff. The results show that the organizational culture at Diamond Subang Hotel places great emphasis on sharia principles, cleanliness, comfort, and friendly, professional service. This includes providing halal food, implementing a modest dress code, and creating a conducive environment for Muslim guests. The implementation of sharia-based values not only enhances customer loyalty and satisfaction, but also contributes to a positive image and increased hotel occupancy rates. Cleanliness and comfort are key focuses, aligning with Islamic teachings, while staff training programs support the development of professional and friendly services. This research demonstrates that a strong organizational culture in accordance with sharia principles offers a competitive advantage in the hospitality industry.