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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) e_Jurnal Ilmiah Riset Akuntansi
Indriyani, Devi Fajar
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Economics, Econometrics & Finance Education Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Indriyani, Devi Fajar; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the factors that influence the Disclosure of Corporate Social Responsibility. This research is a quantitative research with secondary data sources using annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange (BEI) and the official website of each company.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, sampling using a purposive sampling technique obtained a sample of 66 companies, with the 2019-2021 period so as to obtain a total sample of 198. The data obtained will be calculated, tested and reprocessed on the hypothesis proposed using Software Statistical Product and Service Solutions (SPSS) 25 for windows.The results of the study show that Profitability, Company Size, and Leverage have a significant simultaneous effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company Size has a positive and significant effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Leverage has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Profitability, company size, leverage, disclosure of corporate social responsibility
Pemberdayaan relawan pajak dalam menumbuhkan kesadaran pajak bagi milenial Sari, Arista Fauzi Kartika; Abdul Afrillah Nur Sugeng; Febriyanti, Sintya Ayu; Saida, Surya; Inayah; Mufarohah, Risma; Komariyah, Rizkiyatul; Nur Z N, Maulidia; Faturrohma, Sari; Indriyani, Devi Fajar; Nadhiro', Hanifah Ainun
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 1 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i1.19250

Abstract

Indonesia. Pasalnya musibah pandemi Covid-19 yang melanda dunia termasuk di Indonesia masih belum saja usai. Dampak dari pandemi Covid-19 memberikan pengaruh yang sangat besar di seluruh aspek kehidupan masyarakat, khususnya bidang perekonomian. Perekonomian masyarakat begitu terdampak dengan lesunya pertumbuhan ekonomi di masa pandemi ini. MoU antara DJP dan Kemenristekdikti, yakni MoU-21/MK.03/2014, 13/X/NK/2014 tanggal 17 Oktober 2014 tujuan dari nota kesepahaman adalah meningkatkan kesadaran pajak melalui pendidikan. Telah mengeluarkan banyak program sebagai upaya membangkitkan kesadaran Wajib Pajak, salah satunya adalah program inklusi Pendidikan Perpajakan di tingkat Perguruan Tinggi dalam tahap awal ini, Tax Center Universitas Islam Malang melakukan koordinasi dengan Kanwil DJP Jatim III terkait program Relawan Pajak, jumlah Relawan Pajak yang dibutuhkan, dan lokasi asistensi. Setelah mendapatkan informasi yang cukup Tax Center melakukan publikasi melalui social media kepada mahasiswa Universitas Islam Malang yang sudah menempuh mata kuliah perpajakan pada tanggal 30 November s.d 05 Desember 2021.tahap rekrutmen dibagi menjadi tiga tahap yaitu: Seleksi Administrasi, Tes Tulis, & Wawancara. yang kedua adalah tahap pelatihan, Dan yang terakhir adalah tahapan praktik lapangan.
Co-Authors Abdul Afrillah Nur Sugeng Arista Fauzi Kartika Sari Dwiyani Sudaryanti Faturrohma, Sari Febriyanti, Sintya Ayu Hariri, Hariri Inayah Komariyah, Rizkiyatul Mufarohah, Risma Nadhiro', Hanifah Ainun Nur Z N, Maulidia Saida, Surya