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All Journal International Journal of Management and Business Intelligence (IJMBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Leba, Desinta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Corporate Social Responsibility (CSR) on Company Financial Performance: Analysis on the Indonesia Stock Exchange (IDX) Ambarwati, Hanum Cheffi; Leba, Desinta; Hwihanus
International Journal of Management and Business Intelligence Vol. 2 No. 3 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijmbi.v2i3.2060

Abstract

This journal article provides a comprehensive overview of Corporate Social Responsibility (CSR) in the global context and specifically in Indonesia. It examines the importance of integrating CSR into business strategy, highlighting its role in enhancing reputation, stakeholder trust, and long-term sustainability. Furthermore, the discussion explores the relationship between CSR integration and company performance, showcasing how CSR practices can drive financial success and market competitiveness both globally and in Indonesia. Despite facing challenges such as limited awareness and regulatory gaps, Indonesia presents significant opportunities for the advancement of CSR, driven by growing consumer demand for ethical products and services and the country's rich cultural diversity. Looking ahead, the future of CSR in Indonesia holds promise for growth and innovation, with businesses increasingly recognizing CSR as a strategic imperative for creating value and driving positive social and environmental impact. Through addressing challenges, leveraging opportunities, and fostering collaboration among stakeholders, Indonesia can pave the way for a more sustainable and responsible business landscape that benefits society and the economy in the long run.
Analisis Pemisahan Aset Perusahaan dan Pribadi Melalui Pembentukan Akun Prive untuk Keperluan Pribadi Pemilik pada Online Shop Leba, Desinta; Ainun, Dara Shafa; Rahayuningsih, Sri
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 11 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i11.1941

Abstract

This study aims to analyze the application of private accounts as a means of separating corporate and personal assets in online shop (olshop) businesses. The main problem faced by olshop owners is the mixing (commingling) between personal and business funds, which causes inaccurate financial statements and weakens internal control. Based on the business entity concept, as explained by WallStreetMojo and Investopedia, every business must be treated as a separate entity from its owner, so personal transactions must be separated from business transactions. The research method uses an analytical descriptive approach by observing the bookkeeping practices and recording transactions of olshop owners. Data is obtained through interviews and simple financial statement documentation. The results of the study show that the formation of a private account has a positive effect on the regularity of bookkeeping and the quality of financial statements. The withdrawal of personal funds recorded in a private account does not affect the operating profit, but rather reduces the owner's equity, in accordance with the basic accounting principles described by AccountingCoach (2024). Facts in the field show that olshop owners who have not implemented a private account tend to mix personal and business expenses, causing errors in profit recording and difficulties in evaluating financial performance. On the other hand, businesses that consistently implement private accounts have financial statements that are more transparent, easy to audit, and can be trusted by external parties such as banks and investors. This is in line with AccountingInsights' view that recording owner's drawings separately can improve the accountability of small businesses. However, the results of the analysis also show that the establishment of a private account does not necessarily provide legal protection for the owner's personal assets. Based on the entity theory, legal protection can only be achieved if the business turns into a legal entity such as a Limited Liability Company (PT). Thus, the prive account plays an important role in the administrative separation between business and personal finance, but does not guarantee a juridical separation.
Pengaruh Etika Bisnis Terhadap Keberlanjutan Usaha Mikro Kecil dan Menegah (UMKM) di Surabaya Leba, Desinta; Sandari, Tries Ellia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 12 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i12.2116

Abstract

Business ethics are an important element in maintaining business sustainability, especially in MSMEs which are a vital sector in the Indonesian economy. This study aims to analyze the influence of business ethics on the sustainability of MSMEs in Surabaya. The research method uses a quantitative approach with survey techniques to MSME actors in various business sectors. The research instrument is in the form of a questionnaire with a Likert scale that measures the dimensions of business ethics such as honesty, transparency, fairness, and responsibility, as well as business sustainability indicators such as operational stability, customer loyalty, and business growth. Data analysis uses simple linear regression. The results of the study are expected to show that business ethics have a positive and significant effect on the sustainability of MSMEs in Surabaya. These findings confirm that the implementation of business ethics is not only a moral obligation, but also an important strategy in the development of a long-term oriented business. Business ethics are a fundamental pillar in maintaining business sustainability, especially for Micro, Small and Medium Enterprises (MSMEs) which have a strategic role in the national economy. In the context of increasingly fierce competition and ever-evolving consumer demands, the application of business ethics serves not only as a moral guideline, but also as a strategy to improve reputation and competitiveness. Various studies show that business ethics can reduce business risks, increase customer trust, and strengthen the company's position in the long term. This is increasingly relevant for MSMEs in Surabaya which is the center of creative economy and trade activities in eastern Indonesia. In addition, several articles highlight the importance of business ethics in facing the era of digitalization. The application of ethics in digital media, online marketing, and electronic transactions is an important factor that determines the sustainability of modern MSME businesses. Articles related to the digital economy show that MSME actors who adopt technology without ignoring business ethics tend to perform better, especially in terms of increasing customer loyalty and the effectiveness of marketing strategies. This is in line with the dynamics of MSMEs in Surabaya which are increasingly shifting towards a digital-based business ecosystem.
Co-Authors Ainun, Dara Shafa Ambarwati, Hanum Cheffi Hwihanus Sandari, Tries Ellia Sri Rahayuningsih