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All Journal Jurnal Abdi Masyarakat Humanis Jurnal Ekonomi, Manajemen, Akuntansi
Siti Rohmah
Universitas Pamulang
Humanities Economics, Econometrics & Finance Social Sciences

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Strategi Pengembangan SDM Pelaku Industri Rumah Tangga di Desa Wisata Batulayang, Cisarua, Bogor Ambar Pratiwi; Dasmala Putri; Siti Rohmah; Latif Latif; Anak Agung G
Jurnal Abdi Masyarakat Humanis Vol 4, No 2 (2023): Jurnal Abdi Masyarakat Humanis
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/%JAMH.v4i2.19777

Abstract

Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pengetahuan secara praktis ilmu manajemen dalam pengembangan SDM pelaku industri rumah tangga melalui KIE mengenai komposisi bahan beserta cara pengemasan Wedang Layang yang berdampak pada kesejahteraan masyarakat. Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai manajemen SDM, pembekalan mengenai pemilihan bahan baku, penentuan dan penetapan komposisi, pengemasan, serta pemasaran produk. Hal ini dilakukan dalam upaya mewujudkan kesejahraan masyarakat Desa Batulayang.Kata kunci: : manajemen; industri rumah tangga; KIE; pengemasan produk minuman
Pengaruh Agresivitas Pajak dan Media Exposure Terhadap Corporate Social Responsibility Dengan Ukuran Perusahaan Sebagai Moderasi Siti Rohmah; Rahma Wiyanti; Andi Martias
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5838

Abstract

This study aims to analyze the impact of tax aggressiveness and media exposure on corporate social responsibility (CSR), with company size serving as a moderating factor. Tax aggressiveness and media exposure are the independent variables, while CSR is the dependent variable. Additionally, this research investigates whether company size can either strengthen or weaken the effects of tax aggressiveness and media exposure on CSR. The study sample consists of food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022, totaling 18 companies observed over five years. Using purposive sampling, the final sample size is 90 observations. Hypotheses are tested using multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that tax aggressiveness influences CSR, while media exposure does not. Furthermore, company size does not moderate the relationship between tax aggressiveness and CSR or between media exposure and CSR.
Co-Authors Ambar Pratiwi Anak Agung G Andi Martias Dasmala Putri Latif Latif Rahma Wiyanti