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The Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure Agistiani, Alfina; Nurfauziah, Farah Latifah; Latifah, Euis
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1979

Abstract

Corporate social responsibility is the responsibility to assess how much concern for the environment, the company must seriously and openly pay attention to the disclosure of social responsibility. This study aims to determine whether Managerial Ownership, Company Size and Audit Committee partially or simultaneously influence the Disclosure of Corporate Social Responsibility (CSR) in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data and sample selection using purposive sampling. Based on the results of purposive sampling from 30 companies, 17 Food and Beverage companies met the sample criteria. The analytical method used is descriptive analysis, multiple linear analysis, and hypothesis testing. The results showed that managerial ownership had no partial effect on CSR disclosure based on the results of the t test, which had a coefficient value of 0.143 and a significant value of 0.132 >0.05. Company size had a negative effect on CSR disclosure with a coefficient value of -1.241 and a significant value of 0.000. 0.05.
INOVASI PERTANIAN: SCARECROW PINTAR BERBASIS ESP32 UNTUK MENGUSIR HAMA SECARA OTOMATIS DI DESA TEGAL WARU KECAMATAN CIAMPEA Ernawati, Erna; Kelana, Sukma; Aristian; Amalia; Latifah, Euis; Hayya A.K, Husniatu; Faulina B.L, Nahdiah; Anita, Cacan; Gunawan, Gugun
Sahid Mengabdi: Jurnal Pengabdian Masyarakat Institut Agama Islam Sahid Bogor Vol 3 No 02 (2024): Desember 2024
Publisher : Lembaga Penelitan dan Pengabdian Masyarakat Institut Agama Islam Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/jsm.v3i02.616

Abstract

This research aims to develop and implement an ESP32-based smart scarecrow as an innovative solution in overcoming the problem of sparrow and rat pests in Tegal Waru Village, Ciampea District. This research uses an experimental method to design, build, and test a prototype bird pest repellent tool based on ESP32, PIR and ultrasonic sensors to detect the presence of pests, then repel them with environmentally friendly ultrasonic speakers. The system also utilizes solar power as an energy source, thus supporting environmental sustainability and reducing the use of chemical pesticides. The results showed that the smart scarecrow was effective in reducing crop damage by 85% and increasing yields. In addition, this technology also helps improve farmers' welfare by lowering operational costs and providing convenience in pest control through mobile applications. Thus, the ESP32-based smart scarecrow offers a practical and sustainable solution for modern agriculture.