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All Journal ABDI MASSA: Jurnal Pengabdian Nasional Journal of Macroeconomics and Social Development
Soraya, Aya
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Public Health Other

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Corporate Social Responsibility, Corporate Financial Performance and the Confounding Effects of Economic Fluctuations Lestari, Vivi Duwi; Soraya, Aya; Hwihanus, Hwihanus
Journal of Macroeconomics and Social Development Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jmsd.v1i4.353

Abstract

This study aims to explore the relationship between Corporate Social Responsibility (CSR) and corporate financial performance in five different countries: USA, UK, Germany, Japan, and Australia. Data is obtained from studies that measure CSR through various metrics, such as CSR Index, CSR Score, CSR Disclosure, CSR Rating, and CSR Spending, while financial performance is measured using various indicators such as Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin, Tobin's Q, Operating Income, and Market Value. Data analysis was performed using linear regression statistical methods to evaluate the relationship between CSR variables and financial performance. It found that there was a significant positive relationship between CSR and corporate financial performance in all countries studied. Companies that are more active in CSR activities tend to record better financial performance. Variations between countries suggest that local context influences the strength of these relationships. The managerial implication of these findings is that investing in CSR can improve a company's reputation, strengthen its position in the market, and improve long-term financial performance. However, further studies are still needed to understand the factors influencing the relationship between CSR and financial performance across various industry and geographic contexts.
PENGENALAN DESA SUKOSARI MELALUI KONTEN DIGITAL Silvina, Faustina; Anggraini, Reza Nur; Agustin, Nia Nur Yanti; Soraya, Aya; Kurniawati, Dwi; Andari, Novi
ABDIMAS Vol 5 No 05 (2025): PENGABDIAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/abdimass.v5i05.2344

Abstract

Desa Sukosari, yang terletak di Kecamatan Trawas, Kabupaten Mojokerto, memiliki berbagai potensi lokal seperti produk UMKM, wisata alam, serta budaya yang belum tergarap secara maksimal dalam ranah digital. Di era digitalisasi, media sosial menjadi sarana strategis untuk memperkenalkan dan mempromosikan potensi desa secara luas, cepat, dan hemat biaya. Pengabdian kepada masyarakat ini bertujuan untuk mengidentifikasi potensi lokal yang dimiliki Desa Sukosari serta mengkaji strategi optimalisasi media sosial dalam mendukung promosi potensi tersebut. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil Pengabdian kepada masyarakat menunjukkan bahwa penggunaan platform seperti Instagram, Facebook, dan WhatsApp secara terstruktur dapat meningkatkan visibilitas potensi desa dan menarik perhatian publik, termasuk wisatawan dan pelaku usaha. Optimalisasi media sosial juga berkontribusi terhadap peningkatan literasi digital masyarakat desa dan membangun citra positif terhadap desa Sukosari secara berkelanjutan.
Co-Authors - Hwihanus Agustin, Nia Nur Yanti Anggraini, Reza Nur Dwi Kurniawati, Dwi Lestari, Vivi Duwi NOVI ANDARI Silvina, Faustina