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All Journal Majalah Ilmiah Bijak Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Business, Law, and Education AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Wahidhani, Eha Hasni
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Influence of CSR and Profitability On Value Companies with GCG As A Moderating Variable Afifah, Dea Agnes; Mutmainah, Isbandriyati; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2042

Abstract

The purpose of this research is to analyze the influence of CSR (Corporate Social Responsibility) and profitability on firm value with GCG (Good Corporate Governance) as a moderating variable in the Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange (BEI) in the year 2022. The population in this study consists of Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange during the 2022 period. The sample size for this study is 30 companies. The sampling method employed is purposive sampling, and hypothesis testing is conducted using Moderated Regression Analysis. The results of this research indicate that CSR has a significant impact on firm value, profitability has a significant impact on firm value, and GCG can moderate the influence of CSR and profitability on firm value. Keywords: CSR, Profitability, Firm Value, GCG
Cost Efficiency Analysis of Purchasing Imported Elevators Through Customs Clearance Services at PT Marico Gria Jakarta Lestari, Niken; Hadi, Wartoyo; Wahidhani, Eha Hasni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2043

Abstract

The research was conducted at PT Marico Gria, a company in Jakarta that sells elevators. This research aims to determine the cost efficiency of import purchases through customs clearance and self-management services. Data was collected through interviews, documentation, and literature studies to then be analyzed using a qualitative descriptive method by calculating the amount of relevant costs that have occurred or will come. Efficiency is calculated based on assumptions seen from the company's purchasing potential. The results showed that the calculation of the cost of purchasing imports in one purchase through customs clearance services was greater, namely, IDR 8,550,000, while self-management was IDR 5,000,000. So the company's import purchases in 10 times the purchase per year In the next 5 years the company gets an efficiency of IDR 147,500,000, - if the company carries out customs clearance with self-management. Keyword: Cost efficiency, Import Purchases, Customs Clearance, Self-Management
Co-Authors Afifah, Dea Agnes Anna Fitriani Dewi Fitrianti Faizal Maad Fitrianingsih, Dwi Hadi, Wartoyo Heri Susanto Isbandriyati Mutmainah Mahfudi, Ahmad Zaid Marnilin, Feni Murib, Pendison Nekky Rahmiyati Niken Lestari, Niken Pranamulia, Agus Putra, Mulyana Gustira Rahmat Irawan Rumna Rusman, Hedar Solihin, Lalu Sukayat, Harmoko Titiek Rachmawati Widjaja, Ichwan Rachmanu Yulia, Iis Anisa Yunus Arifien