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Peran CSR Memoderasi Pengaruh Struktur Modal Terhadap Perusahaan Pertambangan Di BEI 2021-2024 Dita Novitasari; Amin Sadiqin; Anita Kartika Sari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8795

Abstract

Penelitian ini terdapat tujuan untuk mengetahui bagaimana struktur modal memengaruhi nilai perusahaan, dengan memperhatikan peran Corporate Social Responsibility (CSR) sebagai faktor menengah pada perusahaan di bidang pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penelitian ini dilakukan karena perusahaan pertambangan sangat bergantung pada pinjaman dana untuk memenuhin keperluan dari biaya operasional, serta semakin tingginya persyaratan untuk menjelaskan tanggung jawab social dan lingkungan yang dimiliki. Metode penelitian yang diterapkan merupakan pendekatan kuantitatif melalui jenis penelitian deskriptif verifikatif. Data penelitian didapatkan dari laporan keberlanjutan perusahaan, dalam total sampel sejumlah 19 perusahaan atau 76 observasi selama empat tahun. Analisis data dilakukan dengan teknik Partial Least Square (PLS) menggunakan aplikasi WarpPLS 8.0. Penelitian mengindikasikan mengenai bagaimana struktur modal berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sementara itu, CSR tidak bisa mengurangi dampak dari pengaruh struktur modal terhadap nilai perusahaan. Temuan ini menunjukkan mengenai penggunaan utang yang relatif tinggi bisa mengurangi nilai perusahaan, dan pengungkapan tentang CSR masih kurang kuat untuk mempengaruhi hubungan tersebut. Penelitian ini mengindikasikan mengenai bagaimana upaya mengelola struktur modal dengan cara yang paling baik dan lebih berpengaruh dalam meningkatkan nilai perusahaan dibandingkan dengan peran CSR sebagai faktor penengah. Penelitian berikutnya sebaiknya menambahkan variabel lainnya yang kemungkinan dapat memengaruhi nilai perusahaan.
Analisis Karakter Pelanggan Jasa Katering Untuk Keperluan Hajatan di Sidoarjo Preiselia Constella Yudita Putri; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 1 (2022): OCTOBER 2022
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i1.1

Abstract

The goal of this study was to evaluate the behavior of customers who use catering services in Sidoarjo. The type of research employed is a description experiment with multiple variations in the source's behavior. In order to process the data for this study, frequency tables, bar charts, and cross-tabulation were used. In this study, convenience samples were used in the process of gathering resource people. This study relies on the results of studies separated into male and female speakers. based on the speakers' work and the age-frequency distribution. Buffets are often utilized types of catering services based on the maxim that "the most is efficient." The side that frequently encourages speakers is friends and other speakers that utilize catering services to host events. The resource person used CV CATHLEA CATERING, and the resource person learned about the catering from friends. The people with the most resources regularly utilize catering services and are pleased with their utilization. The majority of speakers were satisfied since it was in accordance with the customer's desires.
Implementasi Sistem Informasi Penjualan Suku Cadang Truck Studi Kasus CV. Indo Bangun Perkasa Motor Rr. Tri Yuni Rachmawati; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 1 (2022): OCTOBER 2022
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i1.2

Abstract

CV. INDO BANGUN PERKASA MOTOR Surabaya or often referred to as IBPM is a sole owner engaged in the sale of truck spare parts. The purpose of this survey is to collect information about CV sales accounting data system. INDO BANGUN PERKASA MOTOR Surabaya. This is a type of descriptive and qualitative research, in which the writer explains and analyzes the results of field observations and interviews. Based on the findings, theoretically, the accounting information system for the sale of used spare parts provides fairly reliable information, such as the suitability of the obligations and responsibilities of each part, the optimization of each part. Related functions and functions, and the availability of the necessary documentation. The suitability of the accounting records used, and the suitability of the system used to compile them.
Etika Bisnis Divisi Pemasaran di PT. KC Softex Indonesia Dini Yuniar Pratama; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 1 (2022): OCTOBER 2022
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i1.3

Abstract

Ethics is a person’s behavior for good or bad things through a witten or spoken. While business is an individual or organizational activity that creates a product or service with the intention of making a profit and meeting the needs of the community. The author’s purpose in making this article is to provide information about business ethics at PT. KC Softex Indonesia which are engaged in modern and traditional trade. This research method uses descriptive and normative analysis in order to get good and accurate information to understand the concept of business ethics at PT. KC Softex Indonesia. There are ethics that must be followed so that the business can run well and smoothly, such as building harmonious relationship between employees, superiors, and consumers.
Studi Kasus Dari Perubahan Manajemen Operasional Dalam Proses Rekrutmen Tenaga Kerja Selama Masa Pandemi di Bank XYZ Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 1 (2022): OCTOBER 2022
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i1.5

Abstract

The Covid-19 pandemic is expected to weaken the banking sector in Indonesia. Thus, bank companies that want to survive must face these changes with their respective strategies. One of these strategies is to look for superior and qualified prospective employees. This study was conducted using a qualitative approach with descriptive data analysis. Data collection is done directly through the interview method. The results of the study stated that during the pandemic the recruitment process at Bank XYZ was almost entirely online-based with the stages of file selection, introduction through zoom meetings, initial interviews, psychological tests, focus group discussions, presentations, final interviews, and medical check-ups. Obstacles to the recruitment process during a pandemic that often occur are such as the number of applicants entering for registration that is not in line with the validity of the incoming data, during FGDs and interviews sometimes they are interrupted due to network constraints and the possibility of fraud. The advantages of the online recruitment process include a wider reach of the labor market, cheaper operational costs for both organizers and recruiting participants and more flexible implementation times that can be done anywhere.
Analisis Kepuasan Customer terhadap Produk Cokelat Almond pada Kewirausahaan Alfi Falah Aghnia; Rizka Inayatul Ummah; Tegar Pratama; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 2 (2023): JANUARY 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i2.10

Abstract

Chocolate is a product made from chocolate ingredients that are very easy to find. Therefore, providing a large amount of chocolate bars can be very helpful. In this way, there is no need to worry about running out of the main base material, which will later become the most important base ingredient of chocolate. There are still many different variations and toppings such as almonds, walnuts, cashews, etc. Indonesia's cocoa farming industry is currently developing. Various countries, including Indonesia, produce nuts, with almonds serving as the main raw material. On this occasion, we intend to create an entrepreneurial spirit with a product called “almond chocolate” that produces various types of chocolate products both on an industrial scale and small businesses. One of the producers of processed chocolate products is Kampung Coklat. This study aims to determine consumer satisfaction with processed almond chocolate products. This study uses descriptive analysis techniques with business feasibility studies and direct observation of products thrown as entrepreneurs to determine the characteristics of processed almond chocolate products that need to be improved. This is intended so that the attributes included in the level of consumer satisfaction with processed almond chocolate products can be maintained. Producers need to improve properties whose performance has not reached consumer satisfaction in order to increase consumer satisfaction and present a positive image for students of ongoing business activities.
Analisis Strategi Pengembangan Usaha Produk Cokelat Almond pada Kewirausahaan Mahasiswa Alisia Mandasari; Fransisca Eka N.; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 2 (2023): JANUARY 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i2.11

Abstract

The development of a business is a way to improve, upgrade and implement a quality product from the business in progress. The purpose of product development is to maximize the achievement of product sales and also to increase customer satisfaction with these products. There are many ways that can be used to develop a business on a small scale. One of the product development efforts from the student activity program is made from chocolate and almonds. Chocolate is a processed product that is liked by many people, so the demand for this chocolate product will continue to increase, and the existence of processed products made from chocolate will have a very positive impact on the income of small businesses in entrepreneurship. The purpose of this study is to analyze the development strategy and business position in economic life per sector. The research methodology used is qualitative with data processing and analysis consisting of primary data analysis in the form of interview data and secondary data in the form of information about Chocolate Almond products. The results of the research show that the development of a chocolate-based business must be able to innovate according to consumer needs, expand market networks using market share strategies and market access strategies by increasing production volume through additional capital and by utilizing modern technology networks.
Analisa Sistem Pengendalian Manajemen pada Penjualan Usaha Daster Dasby’D Sheila Permatasari Eliso; Rizka Maulida Arinanda; Fitri Nur Aini; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 2 (2023): JANUARY 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i2.12

Abstract

The goal of this study is to gain knowledge and understanding of how Dasby'D's business uses the sales management control system. Dasby'D is a company that sells women's pajamas and daster clothing. As part of its business process, it purchases daster in large amounts and at wholesale prices in order to produce high-quality products at prices that can be afforded by all layers of society. Dasby'D prepares an operational budget as part of its operational activities with the goal of informing business owners about their expected performance. In order to reach the level of sales and generate profit or profit, a company's operating budget must be determined and ensured by the management control system. Deductive analysis methods and descriptive analysis methods are used in the data analysis technique. The results of the research show that Dasby'D's efforts were successful in limiting the amount of cash used for financing and the purchase of goods. One of the performance criteria for businesses receiving a return of about 20% of revenue is profit acquisition. This indicates that the business is operating at a level of performance that is comparable with a company that has seen growth in a good and positive direction.
Analisis Penerapan Sistem Informasi Manajemen terhadap Kinerja Pegawai Usaha Daster Dasby’D Veni Gerhana Putri; Anissa Aprilia Dewanti; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 2 (2023): JANUARY 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i2.13

Abstract

This research was conducted with the aim of being able to find out what it looks like and how the effect of implementing a management information system on the performance of Dasby'D employees. This research was conducted through a survey related to the use of management information systems on the performance of employees. The method carried out was observation and interviews with respondents (Dasby'D employees). Based on the results of the research conducted, it is stated that if the management information system is implemented, it will have a significant effect on the performance of Dasby'D business employees. Based on qualitative data that describes that a leader who is firm and has good communication to implement an organized and good management information system can have a significant effect on the performance of employees. This can be known by the results of interviews and observations where they state that they will feel enthusiastic about working if they have a boss who can give clear and appropriate directions and can provide support to employees so that employees can be motivated to work better and later will also have a significant effect on the sales produced.
Analisis Sistem Informasi Akuntansi Dalam Penggajian Karyawan Sebagai Usaha Pengendalian Internal pada PT Megaflex Pratama Dian Maharani; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 3 (2023): MARCH 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i3.22

Abstract

As a company grows, its activities and workforce also increase, making it difficult for management to control the company alone. One of the major obstacles faced by management is managing employee salaries, which can result in inaccuracies in calculating working hours, cutting salaries, calculating employee overtime, and paying salaries due to inaccurate data. The use of an information system can play a crucial role in controlling and preventing such errors. This study employed interviews with relevant parties and observations at PT Megaflex Pratama, as well as descriptive analysis techniques. The findings revealed that there are still ineffective elements of internal control in the payroll of PT Megaflex Pratama employees. These include the personnel department performing double work, submitting and paying salaries directly to employees, as well as entering attendance through an unsupervised fingerprint system without proper authorization.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Amanata, Shofiya Amiartuti Kusmaningtyas Anggi Oktita Wati Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti Anita Kartika Sari Aprilia Tri Kurniawati Ari Susanto Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Buyung Cahya Perdana Buyung Cahya Perdana Cahyo Nugroho, Dodit Cindy Septiana Rahayu Dara Nursyifa Sofian Diah Ayu Sanggarwati Dian Maharani Dian Maharani, Dian Dini Yuniar Pratama Dita Novitasari Dwi Prasetyo, Hendra Eka Septia Rahmawati Emmywati Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu Hendra Dwi Prasetyo Hendra Dwi Prasetyo Hendra Dwi Prasetyo HENDRA DWI PRASETYO Imanunah, Lista Irma Suriyani Jefri Hariono Khusnul Khotimah khusnul khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Kusuma Adi Raharjo Lista Imanunah Mahmudah Mahmudah Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Opi Trimarita Widiyanti Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizka Maulidia Arinanda Rizki Arvita Rizki Arvita Rizky Dwi Rahayuni Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Wahyuni Sri Wahyuni Stafrezar, Burhan Sunarti Sunarti Sunarti Taufik Kurniawan Taufik Kurniawan Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahib, Moh Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Yovita R Pandin, Maria Yuli Susanti, Evi Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri