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CORPORATE SOCIAL RESPONSIBILITY (CSR): A NEW PARADIGM OF ACCOUNTING FOR ENVIRONMETALLY BASED COMPANIES Yuni Ekawarti; Maya Dini; Desfitrina Desfitrina; Subiyanto Subiyanto; Zulfadhli Zulfadhli
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i1.617

Abstract

The response of a corporation to a crisis must be based on the inclusion of social value creation in its mission, which goes beyond generating economic value for shareholders. However, corporate social responsibility (CSR) is not about how benefits are shared but about how they are created; as a result, CSR should be viewed as a new accounting and management model, rather than as a marketing tool, to be effective. Integration of CSR concepts and ideas at all levels of a business is required to implement CSR successfully. As a result, companies that successful align their stakeholders and implement responsible environmental accounting will achieve a competitive advantage that is difficult to imitate. This article aims to explore the concept of CSR and its dimensions, in dialogue with stakeholders, across various management instruments in terms of corporate responsibility and its strategic value; in such a way that companies that are successful in alligning their stakeholders and implementing responsible environmental accounting will achieve a competitive advantage that is difficult to imitate . The limitation of this research is that it is only in the form of descriptive analysis, so it cannot describe how it is implemented directly in business entities.
The Effect Of Compensation On Employee Performance At Pt. Erajaya Swasembada TBK Desfitrina Desfitrina; ZulFadhli ZulFadhli; M. Chandra WK
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7501

Abstract

This study aims to determine the effect of compensation (X) on employee performance (Y) at PT.Erajaya Swasembada Tbk. data collection was carried out by distributing questionnaires to 35 respondents of PT.Erajaya Swasembada Tbk employees in the sales / promoter section. Data analysis used in this research is Quantitative analysis and Qualitative analysis, with simple linear regression test. Based on the results of the study, it shows that there is an influence of compensation on employee performance at PT.Erajaya Swasembada Tbk,. This is indicated by the results of the regression coefficients having a positive value, namely (0.411) with the Simple Linear Regression equation Y = 14.502 + 0.411X where if the independent variable (Compensation) increases by 1% then the dependent variable (Performance) also increases by 0.411%. and also vice versa. This states if the compensation variable partially has an influence on employee performance at PT.Erajaya Swasembada Tbk, And the results of this study indicate that compensation has an influence on employee performance by 29% while the remaining 71% is influenced by other factors not explained in this study.