Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Environmental, Sustainability, and Social Science AJCD
Rahayu INDRIASARI
Tadulako University, Indonesia
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange Nur Indah Dwi NOVITA; Muhammad Iqbal BAKRY; Jurana JURANA; Muliati MULIATI; Rahayu INDRIASARI; Arung Gihna MAYAPADA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i3.1422

Abstract

Testing and analyzing the impact of company size and corporate social responsibility (CSR) disclosure on return on assets (ROA) in mining businesses listed on the Indonesia Stock Exchange between 2019 and 2021 was the aim of this study. Ten businesses that satisfied the requirements based on the purposive sampling method made up the research sample, out of the 54 enterprises that made up the population. After three years of observation, thirty data analyses were produced for this study. methods for analyzing data using multiple linear regression, descriptive statistics, hypothesis testing, and traditional assumption testing. The findings demonstrated that the financial performance predicted by ROA is not significantly improved by Corporate Social Responsibility (CSR) disclosure. Furthermore, there is no discernible positive impact of company size on ROA.
The Value of Local Wisdom in the Practice of Fine Fee Treatment at the Mosu`sa Festival, Traditional of the Kaili Da`a Inland Tribe Rahayu Indriasari; Andi Mattulada; Abdul Pattawe; Jurana N.S; Latifah Sukmawati Yuniar; Nurhaja Djasman; Andi Selviani; Mia Lestari Sangadji
AMCA Journal of Community Development Vol. 6 No. 2 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i2.462

Abstract

This study aims to reveal the practice of the treatment of fine costs at the Mosu'Sa Traditional Festival of the Kaili Da'a Inland Tribe, Kaliburu Village, Sindue Tombusabora District. Donggala Regency, Central Sulawesi. This research is a qualitative study with ethnographic study analysis techniques. The results of the study found that the traditional festival is not only about the costs in implementing the traditional festival but there is another burden that is an additional burden, namely the cost of customary fines that can occur in the process of implementing the traditional mosu`sa festival due to customary violations. The practice of the treatment of fine costs in the Da'a inland tribe, especially in Kaliburu Village, is about honor, responsibility, and solidarity of one tribe.
Co-Authors Abdul Pattawe Andi Mattulada Andi Selviani Arung Gihna MAYAPADA Jurana N.S Latifah Sukmawati Yuniar Mia Lestari Sangadji Muhammad Iqbal BAKRY Muliati MULIATI Nur Indah Dwi NOVITA Nurdin, Jurana Nurhaja Djasman