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Journal : JEBD

Pengaruh CSR, Struktur Modal, dan Laju Inflasi pada Nilai Perusahaan Manufaktur BEI Alvin Rofiqie; Sodik; Hartini Prasetyaningsih Pawestri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), capital structure, and inflation on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2023. Firm value is a key indicator of investor perception regarding a company's prospects. The three variables were chosen to represent internal and external factors affecting firm value. The research method employed multiple linear regression using SPSS software, along with classical assumption tests. The results show that partially, CSR and inflation do not significantly affect firm value, while capital structure has a significant influence. Simultaneously, all three variables significantly affect firm value according to the F-test. The findings imply that investors prioritize optimal capital structure over CSR practices and inflation impacts. Thus, a combination of internal and external factors should be considered when assessing firm value, particularly in the manufacturing sector.
Penggunaan Digital Accounting dan Dampaknya terhadap Pengelolaan Keuangan dan Peningkatan Usaha Pelaku Usaha Mikro di Kota Kendari Abhiyoga Seto Kusumo; Sodik; Indah Dewi Nurhayati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to understand the use of digital accounting applications by micro-entrepreneurs in Kendari City and its impact on their financial management and business improvement. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving business owners who hold Business Identification Numbers (NIB) and utilize digital applications such as Si Apik, BukuWarung, Beecloud, and Jurnal by Mekari. The findings reveal that digital accounting facilitates transaction recording, financial reporting, and raises awareness of the importance of financial management. Despite challenges such as internet connectivity, limited device capacity, and low digital literacy, most business owners showed improvements in cash flow recording and decision-making. The use of digital accounting supports the transition from manual bookkeeping to a more efficient and transparent digital system.