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Journal : Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018 Gea, Annisa Fitri; Ovami, Debbi Chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

The company's goal is to implement CSR to have a positive impact on the environment and society as a sense of social responsibility to the environment around the company. Implementation of Corporate Social Responsibility (CSR) will also increase the value of the company. The value of a company will increase if the company pays attention to the economic, social and environmental or environmental dimensions that exist around the company. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on company value in consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The method used in this research is quantitative method. The population in this study were consumer goods industry companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 totaling 53 companies. The sampling technique uses a purposive sampling method with a sample of 15 companies. Analysis of the data used is simple linear regression analysis. The results of this study indicate that the disclosure of Corporate Social Responsibility (CSR) has a positive and significant effect on firm value with a coefficient of 2169,806 and a significance of 0,000
Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa) shara, yuni; ovami, Debbi chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.
Co-Authors A Halim Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Anggia Sari Lubis, Anggia Sari Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Bela Nanda Sari Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu dewi nurmala Dewi Nurmala Dewi Nurmala Dian Lestari Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution Febrina Zega Fernanda Anggara Gadiez Salsabilla Panjaitan Galih Supraja Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Gunawan, Rahmad Halim, Norica Halim, Vivian Hardi Mulyono Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Junawan Junawan Junita Putri Rajana Harahap Kartika Khairani, Rafida Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi Lismardiana, Lismardiana M. Faisal Husna M. Khairil Amar Lubis Mega Amelia Putri Melvin Wira Winata Mhd Purwo Pranyoto Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Muhammad Dimas Alfahri Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Novennie Lusgiannivia Nur Aini Nurlayla, Indah NURUL AZIZAH Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Putra Fahlevi Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Santi Santi Sari Wulandari Sari, Saijuwita shara, yuni Sheerad Sahid Sheren Sheren Shita Tiara Simangunsong, Adinda Olivia Siregar, Horia Sri Arpaini Sri Fitria Jayusman Sri Rahayu Steward Christopher Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wisnu Darwanto Yuni Arti Yuni arti