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All Journal Ecopreneur.12 Almufi Jurnal Pengabdian kepada Masyarakat Eastasouth Journal of Positive Community Services Eastasouth Journal of Impactive Community Services
Manuel Aristo Surbakti
Universitas Teknologi Surabaya
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE INFLUENCE OF COMPANY CHARACTERISTICS ON CSR DISCLOSURE IN MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE PERIOD 2014-2016 Manuel Aristo Surbakti
Ecopreneur.12 Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i2.15835

Abstract

Corporate Social Responsibility Disclosure is a concept that brings companies to carry out their social responsibility towards external parties, namely the environment and society. Corporate Social Responsibility is decision-making related to ethical values, compliance with legal principles and decisions and respect for humans, society, and the environment. Corporate Social Responsibility is itended to encourage the business world to be more ethical in carrying out its activities so as not to have a negative impact on the community and the surrounding environment. This quantitative study aims to examine the effect of Company Characteristics on Corporate Social Responsibility Disclosure. The independent variables used in this study are 4 company characteristics, namely: board size, profitability, leverage, and company growth.  The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in the 2014 until 2016 period. The sampling technique used was purposive sampling. The sample in this study were 90 manufacturing companies listed on the Indonesia Stock Exchange in the 2014 until 2016 period. Data analysis technique using multiple linear regression. The results showed that profitability has an effect on Corporate Social Responsibility Disclosure. Meanwhile, the size of the board of commissioners, leverage, and company growth have no effect on Corporate Social Responsibility Disclosure
THE INFLUENCE OF COMPANY CHARACTERISTICS ON CSR DISCLOSURE IN MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE PERIOD 2014-2016 Manuel Aristo Surbakti
Ecopreneur.12 Vol 6 No 2 (2023): Oktober 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i2.15835

Abstract

Corporate Social Responsibility Disclosure is a concept that brings companies to carry out their social responsibility towards external parties, namely the environment and society. Corporate Social Responsibility is decision-making related to ethical values, compliance with legal principles and decisions and respect for humans, society, and the environment. Corporate Social Responsibility is itended to encourage the business world to be more ethical in carrying out its activities so as not to have a negative impact on the community and the surrounding environment. This quantitative study aims to examine the effect of Company Characteristics on Corporate Social Responsibility Disclosure. The independent variables used in this study are 4 company characteristics, namely: board size, profitability, leverage, and company growth.  The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in the 2014 until 2016 period. The sampling technique used was purposive sampling. The sample in this study were 90 manufacturing companies listed on the Indonesia Stock Exchange in the 2014 until 2016 period. Data analysis technique using multiple linear regression. The results showed that profitability has an effect on Corporate Social Responsibility Disclosure. Meanwhile, the size of the board of commissioners, leverage, and company growth have no effect on Corporate Social Responsibility Disclosure
Pemberdayaan Masyarakat Dalam Upaya Meningkatkan Kemandirian Ekonomi Manuel Aristo Surbakti; Petrus Fraidylegif Putra Djatu; Devi Maya Sofa; Salsa Ardana Anggraini; Kirana Arisandi; Yuliana Adinda Putri; Rizka Yunita Dwi Putri; Anggraini Dianita
Eastasouth Journal of Positive Community Services Vol 4 No 02 (2026): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v4i02.478

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan sebagai upaya untuk memperkuat kemandirian ekonomi warga melalui program pelatihan pemberdayaan yang disusun secara bertahap dan sistematis. Kegiatan bertempat di Balai RW 06 Kelurahan Karangpoh dengan melibatkan masyarakat yang memiliki potensi usaha mikro namun masih mengalami kendala dalam pengelolaan usaha serta pencatatan keuangan. Metode yang digunakan meliputi penyampaian materi, diskusi interaktif, dan praktik langsung pencatatan keuangan sederhana. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai perencanaan usaha dan pengelolaan keuangan dasar. Secara umum, program ini memberi kontribusi positif dalam mendorong terwujudnya kemandirian ekonomi masyarakat melalui pendampingan yang berkelanjutan.
Coaching Clinic Wajib Pajak Cerdas di Era Digital: Optimalisasi Coretax System Petrus Fraidylegif Putra Djatu; Manuel Aristo Surbakti; Amada Ramadhani
Almufi Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1: Juni (2026)
Publisher : Yayasan Almubarak Fil Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63821/ajpkm.v6i1.620

Abstract

Kegiatan pengabdian ini dilatarbelakangi oleh rendahnya literasi perpajakan digital wajib pajak orang pribadi dan pelaku UMKM di wilayah Surabaya Barat Kecamatan Tandes dalam mengadopsi Coretax System yang resmi diluncurkan pemerintah pada Januari 2025. Kegiatan ini bertujuan untuk meningkatkan pemahaman, keterampilan teknis, dan kepatuhan sukarela wajib pajak melalui model coaching clinic yang partisipatif. Metode yang digunakan adalah Participatory Action Research (PAR) yang dipadukan dengan pendekatan andragogi, mencakup need assessment, hands-on training, peer learning, dan individual coaching terhadap 40 peserta yang dilaksanakan di Universitas Teknologi Surabaya (UTS). Hasil kegiatan menunjukkan peningkatan rata-rata skor pemahaman peserta dari 54,3 (pre-test) menjadi 81,7 (post-test) atau naik sebesar 50,5%, dengan 84,2% peserta melampaui ambang kelulusan yang ditetapkan (skor ≥70), melampaui target awal sebesar 75%. Selain capaian teknis, kegiatan ini mendorong perubahan sosial berupa munculnya local leader organik dalam bentuk “tax buddy”, terbentuknya komunitas belajar pajak digital, dan pergeseran orientasi kepatuhan dari compliance by fear menuju compliance by commitment. Hasil ini menegaskan bahwa pendekatan coaching clinic berbasis pengalaman langsung dan partisipasi aktif efektif digunakan dalam mendampingi wajib pajak menghadapi transisi sistem administrasi perpajakan digital.
Pelatihan Penanaman Jiwa Kewirausahaan dengan Menyediakan Jasa Kesehatan Bekam Yang Meningkatkan Perekonomian Masyarakat Manuel Aristo Surbakti; Devi Maya Sofa; Agus ST; Totok Mardianto; Petrus Fraidylegif Putra Djatu; Michael Oswald; Dandi Prahasta; Imelda Sheravin Sero; Luqman Arief Hidayat
Eastasouth Journal of Impactive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i03.363

Abstract

Pelatihan ini bertujuan meningkatkan kemampuan warga dalam berwirausaha di bidang kesehatan melalui terapi tradisional Bekam. Kegiatan dilaksanakan di Balai RW 6 Kelurahan Karangpoh, diikuti oleh warga. Metode pelatihan mengombinasikan ceramah, diskusi, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman warga tentang konsep terapi Bekam, kemampuan warga menggunakan peralatan untuk Bekam dan melakukan terapi Bekam, serta keingan dan peluang warga untuk membuka usaha di bidang terapi tradisional Bekam. Pelatihan ini memberikan kontribusi positif dalam meningkatkan kualitas jiwa wirausaha warga dalam bidang kesehatan di Surabaya.
Co-Authors Agus ST Amada Ramadhani Anggraini Dianita Dandi Prahasta Devi Maya Sofa Imelda Sheravin Sero Kirana Arisandi Luqman Arief Hidayat Mardianto, Totok Michael Oswald Petrus Fraidylegif Putra Djatu Rizka Yunita Dwi Putri Salsa Ardana Anggraini Yuliana Adinda Putri