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Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Reva Faturachman Soetrisno; M. Wahyullah; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the effect of Intellectual Capital, Corporate Social Responsibility and Good Corporate Governance on the financial performance of manufacturing companies listed on the IDX for the 2018-2021 period. So that the research variables consist of 3 (four) independent variables, namely intellectual capital (X1), Corporate Social Responsibility (X2), Good Corporate Governance (X3) the dependent variable is Return on equity (Y). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Samples were taken using purposive sampling. The type of data used in this research is quantitative data. The data analysis method used in this study is a method of multiple linear regression statistical analysis. The results of this study indicate that Intellectual Capital (X1) has an effect on Company Performance which is proxied by Return on Equity, Corporate Social Responsibility (X2) has no effect on Company Performance which is proxied by Return on Equity, Good Corporate Governance (X3) has an effect on Company Performance which is proxied by Return on Equity, and. The results of this study also show that the independent variables (Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance) are 72.3%. While the remaining 27.7% of the quality of financial performance is influenced by other variables.
Pendampingan Pengembangan Produk Dan Strategi Pemasaran Kopi Manggis Sebagai Produk Unggulan UMKM Lombok Putri Reno Kemala sari; I Nengah Arsana; Rusdi; Rosyia Wardani; Syaiful Amri; Elvina Setiawati
Valid Jurnal Pengabdian Vol. 4 No. 1 (2026): Vol. 4 No. 1 Januari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service activity aims to enhance the competitiveness of Lombok's SMEs thru intensive business consultations in developing innovative product marketing strategies. The service partner is an MSME actor who develops mangosteen coffee products as a combination of two regional flagship commodities. The methods used include intensive business consultations, assistance in developing marketing strategies, and strengthening branding. The results of the activities show that the partners successfully understood the product positioning in the market, were able to design marketing strategies that align with the target consumers, and had a clear business roadmap for business development. The mangosteen coffee product produced has a unique quality as an innovative product based on local wisdom with promising market potential.
PROYEKSI 5 TAHUN RETRIBUSI DAN PAJAK DAERAH KOTA MATARAM TERHADAP PENDAPATAN ASLI DAERAH Rusdi Rusdi; Elvina Setiawati
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.3003

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Retribusi Pelayanan Pasar, Retribusi Parkir Tepi Jalan Umum, Retribusi Persampahan/Kebersihan,dan Pajak Restoran terhadap Pendapatan Asli Daerah di Kota Mataram Periode Tahun 2019-2023. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Populasi penelitian ini yaitu semua data realisasi penerimaan Pendapatan Asli Daerah khususnya Retribusi Pelayanan Pasar, Retribusi Parkir Tepi Jalan Umum, Retribusi Persampahan/Kebersihan, dan Pajak Restoran di kota Mataram. Sampel diambil menggunakan sampel jenuh atau menjadikan seluruh populasi sebagai sampel penelitian yaitu sebanyak 60 bulan (2019-2023). Sumber data menggunakan data sekunder. Data dianalisis menggunakan IBM SPSS 24 dengan uji analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa secara parsial Retribusi Pelayanan Pasar, Retribusi Parkir Tepi Jalan Umum, Retribusi Persampahan/Kebersihan, dan Pajak Restoran tidak berpengaruh terhadap Pendapatan Asli Daerah kota Mataram tahun 2019-2023. Hasil penelitian ini juga menunjukkan bahwa variabel indepeden mampu mempengaruhi variabel dependen sebesar 23,3%, sedangkan sisanya sebesar 76,7% PAD dipengaruhi oleh variabel-variabel lain diluar penelitian ini.