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All Journal Jurnal Akuntansi dan Ekonomika Akuntansi dan Teknologi Informasi
Sinta Ramaiyanti
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Economics, Econometrics & Finance Social Sciences

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Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi Fidela Raniah Sawity; Arumega Zarefar; Mayla Khoiriyah; Raja Adri Satriawan Surya; Atika Zarefar; Ulfa Afifah; Sinta Ramaiyanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6641

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.
Evaluasi Penerapan Standar Akuntansi Keuangan EMKM Menggunakan Model CIPP pada UMKM Kota Pekanbaru Sinta Ramaiyanti; Vera Oktari; Lila Anggraini; Mayla Khoiriyah; Nurrahma Dewi; Humairoh, Fitri
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10229

Abstract

This study evaluates the implementation of SAK EMKM in MSMEs using the CIPP model approach (Context, Input, Process, Product). The research method employed is qualitative research. The sample and research location consist of 30 MSMEs in Pekanbaru City. Data were collected through semi-structured interviews with the owners or those responsible for financial management. The criteria for selecting MSMEs, using purposive sampling, were businesses that had been operating for at least two years. The findings show that in the context aspect, MSME practitioners have a high awareness of the urgency of financial recording as a vital instrument for monitoring business performance. In the input aspect, limitations in human resources, lack of training, and inadequate recording infrastructure were identified as major obstacles. In the product aspect, positive impacts were found that foster optimism. Thus, it can be concluded that the motivation to adopt SAK EMKM among MSMEs in Pekanbaru is relatively high.
Co-Authors Atika Zarefar Fidela Raniah Sawity Humairoh, Fitri Lila Anggraini Mayla Khoiriyah Nurrahma Dewi Raja Adri Satriawan Surya Ulfa Afifah Vera Oktari Zarefar, Arumega