Bambang Hadinugroho
Sebelas Maret University

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Penguatan Dan Pengembangan Keberlanjutan Usaha Umkm Dari Aspek Usaha Dan Kelembagaan Desa Karangturi – Karanganyar Setyaningtyas Honggowati; Bambang Hadinugroho; Endang Suhari; Heru Agustanto; Yohana Tamara; Harmadi Harmadi
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 3, No 3 (2023): September
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.3.3.627-634.2023

Abstract

Indonesian MSMEs are the largest in number compared to those in other developing countries. However, the progress of Information Technology in MSMEs is perceived to be below expectations. Based on the conducted testing in the village of Karangturi, Karanganyar, the lack of responsiveness of MSMEs to technological advancements is attributed to their low entrepreneurial spirit and motivation. Therefore, there is a need to strengthen and enhance the sustainability of MSMEs, addressing both business and institutional aspects. The Faculty of Economics and Business, UNS, will provide support and development in entrepreneurship, with motivational materials, business model canvas, and creativity in business. Equipping MSMEs with knowledge from successful business actors in IT and social media is expected to instill enthusiasm for advancing their businesses and overcoming challenges.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND OWNERSHIP STRUCTURE: MODERATING EFFECT OF ENVIRONMENTAL PERFORMANCE Pricilia Sukarno Putri; Bambang Hadinugroho
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i2.42432

Abstract

Using environmental performance as a moderating variable, we examine how ownership structure affects corporate social responsibility disclosure (CSR Disclosure). With a population of 124 BEI manufacturing sector enterprises, data was gathered through the documentation method from annual reports for the 2017–2021 period. A purposive sample of 24 companies was selected for the sample. However, analytical methods like moderated regression analysis (MRA) are employed. The results demonstrate that while management ownership harms CSRD, institutional and public ownership have a favorable impact on CSR Disclosure. The impact of institutional and public ownership on CSR disclosure is well moderated by environmental performance; however, the influence of management ownership on CSR disclosure is not successfully moderated. The outcomes of the control variables show that firm size and profitability are significant. However, leverage shows an insignificant result.