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The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia Rhala Fitria Inayah; Fauzan Fuadi
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6043

Abstract

This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.
What drives students’ investment interest in the sharia capital market? Femas Khairul Ikhfani; Fauzan Fuadi; Fitria Fertha Agustina; Andi Mulyono
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2224

Abstract

This study examines the effects of Sharia financial literacy, minimum capital, social media influencers, and technological advancement on university students’ investment interest in the Sharia capital market in Lampung Province. Using a quantitative approach, primary data were collected through an online questionnaire administered to 100 students from various universities in Lampung Province. The data were analyzed using multiple linear regression. The results show that Sharia financial literacy has a significant effect on students’ investment interest, indicating that greater understanding of Sharia principles and financial instruments increases students’ willingness to invest. Social media influencers also have a significant effect, suggesting that information exposure and persuasion from digital figures help shape investment interest. In contrast, minimum capital and technological advancement do not have a significant effect on students’ investment interest in the Sharia capital market. Overall, these findings highlight the importance of strengthening Sharia financial literacy and leveraging social media–based education to encourage greater student participation in the Sharia capital market.
Penguatan Kapasitas Kewirausahaan Siswa melalui Pelatihan dan Pendampingan Penyusunan Business Plan di SMK Ma’arif Ambarawa Fuadi, Fauzan; Sari, Selly Puspita; Agustina, Fitria Fertha
Jurnal Pengabdi Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v9i1.105201

Abstract

This community engagement program aimed to strengthen students’ entrepreneurial capacity through training and mentoring in business plan development using the Lean Canvas framework at SMK Ma’arif Ambarawa. The program applied a project-based training and mentoring approach consisting of preparation, interactive sessions on entrepreneurship and Lean Canvas, group-based Lean Canvas drafting, iterative mentoring through feedback and revisions, pitching presentations, and the development of a concise business plan. The evaluation employed pretest–posttest assessments, a Lean Canvas rubric, participant observation, and documentation of outputs. The results indicate improved students’ understanding of entrepreneurship concepts and their ability to design business ideas in a more systematic manner. The most notable improvements were observed in the refinement of customer segments and the unique value proposition, as well as in the strengthening of revenue streams and cost structure, making the business models more realistic. However, key metrics and unfair advantage remained challenging components, although students began to formulate context-appropriate performance indicators and competitive advantages. Overall, Lean Canvas proved to be a practical tool for entrepreneurship learning, and iterative mentoring was a key factor in enhancing the quality of business designs and students’ readiness to develop more feasible business ideas.
Edukasi Pasar Modal Berbasis Praktik Simulasi untuk Meningkatkan Pemahaman Investasi Siswa SMK Yadika Pagelaran Fuadi, Fauzan
Jurnal Pengabdi Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v9i1.105410

Abstract

Rendahnya tingkat literasi keuangan dan minimnya pemahaman mengenai investasi, khususnya pada instrumen pasar modal masih menjadi permasalahan utama di Indonesia. Pada generasi muda, kondisi ini menyebabkan banyak pelajar belum mampu menerapkan kebiasaan menabung produktif serta belum melihat investasi sebagai bagian dari perencanaan finansial masa depan. Berdasarkan fenomena tersebut, Tim pengabdian melakukan sosialisasi dan pelatihan pasar modal kepada peserta di SMK Yadika Pagelaran dilaksanakan sebagai upaya edukatif untuk memperkenalkan konsep dasar investasi, instrumen pasar modal seperti saham, obligasi, dan reksadana, serta pemahaman mengenai risiko dan mekanismenya. Pelaksanaan dilakukan secara interaktif melalui pemaparan materi, diskusi, praktik simulasi investasi via aplikasi Stockbit, dan sesi tanya jawab untuk evaluasi pemahaman. Metode ini mengadopsi pendekatan praktik langsung guna meningkatkan retensi pengetahuan. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta mengenai pasar modal, ditandai dengan tingginya antusiasme bertanya, kemampuan menjelaskan kembali materi, serta munculnya minat untuk mulai berinvestasi melalui platform resmi yang diawasi OJK
Sosialisasi Kesejahteraan Psikologis Lansia untuk Hidup yang Lebih Sehat dan Bermakna Rima Wilantika; Fitria Fertha Agustina; Raidah Hanifah; Meilia Wigati; Muhammad Lathief Syaifussalam; Fauzan Fuadi; Naufal Sinatria
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/qbfmj730

Abstract

Lansia cenderung mengalami berbagai masalah. Misalnya, kondisi fisik yang lemah seperti kemampuan melihat, mendengar, berjalan, dan kondisi kesehatan yang menurun sehingga mereka rentan terhadap penyakit . Situasi ekonomi semakin terancam, terutama jika ada masalah kesehatan, sehingga lansia harus menyesuaikan gaya hidup yang mereka jalani. Lansia juga mengalami beberapa masalah psikologis yang memengaruhi kesejahteraan psikologis mereka di usia lanjut. pengabdian masyarakat di lembaga kesejahteraan sosial Amanah Bunda yaitu sosialisasi kesejahteraan psikologis lansia. Tujuan pengabdian masyarakat ini yaitu memberikan pemahaman tentang kesejahteraan psikologis pada lansia. Hasil evaluasi setelah disampaikan materi kesejahteraan psikologis hasilnya menunjukan bahwa secara keseluruhan lansia di lembaga kesejahteraan sosial Amanah Bunda sudah mengetahui tentang pentingnya kesejahteraan psikologis.
Pengaruh Pengetahuan Investasi, Toleransi Risiko, dan Overconfidence terhadap Keputusan Investasi Generasi Z di Provinsi Lampung Habib Firmansyah; Fauzan Fuadi; Selly Puspitasari; Andi Mulyono
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.2156

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi, risk tolerance, dan overconfidence terhadap pengambilan keputusan investasi dalam pasar modal pada Generasi Z di Provinsi Lampung. Penelitian ini menggunakan pendekatan kuantitatif dan teknik purposive sampling, melibatkan 100 responden yang merupakan mahasiswa berusia 18–28 tahun yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa pengetahuan investasi tidak berpengaruh signifikan (p=0.624>0.05) terhadap pengambilan keputusan investasi. Sementara itu, risk tolerance (p=0.009<0.05) dan overconfidence (p=0.000<0.05) berpengaruh signifikan terhadap keputusan investasi. Secara praktis.  Hasil dalam penelitian ini menegaskan pentingnya aspek psikologis dalam perilaku keuangan Generasi Z, serta menjadi masukan bagi otoritas keuangan, institusi pasar modal dan institusi pendidikan untuk memperkuat program literasi keuangan yang tidak hanya berfokus pada pengetahuan, tetapi juga pada pengelolaan risiko dan sikap percaya diri. Penelitian ini juga memperkuat konsep behavioral finance dalam konteks investor muda di Indonesia.
Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour Selly Puspita Sari Sari; Fauzan Fuadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5625

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.