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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital International Journal of Economics, Commerce, and Management Jurnal Bisnis, Ekonomi Syariah dan Pajak Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Ayu Asari
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact Of Corporate Social Responsibility On Companies Financial Performance Ayu Asari; Nur Fitroten Dian Sari; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.105

Abstract

This research discusses the impact of Corporate Social Responsibility (CSR) on company financial performance. Findings from various studies show a positive relationship between CSR and financial performance, where CSR activities influence profitability and company value. However, this relationship with renewable energy companies remains unclear, highlighting the need for further research in this area. Overall, investing in socially responsible initiatives may not always have a direct impact on firm value and performance, highlighting the complexity of the relationship between CSR and financial outcomes.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Manufaktur di Indonesia : (Studi pada Perusahaan Intan Wijaya International, Duta Pertiwi Nusantara, dan Madusari Murni Indah Periode 2019-2023) Ayu Asari; Aliatus Nurrochmah; Septiana Rozzi Rahmawati; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i4.727

Abstract

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.
DAMPAK PENDIDIKAN ETIKA BISNIS SEBAGAI PONDASI PENGEMBANGAN PROFESIONALISME MAHASISWA AKUNTANSI PADA ERA GLOBALISASI DI UNIVERSITAS SURABAYA Kristiana Greta Calosa; Nur Fitroten Dian Sari; Marcella Aulia Jayadi; Ayu Asari; Tries Ellia Sandari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.705

Abstract

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.
Pembuatan Katalog Produk Digital dan Kode QR Untuk Mitra Usaha Sepatu Yaiki di Desa Karangdieng, Kabupaten Mojokerto Dina Kamelia; Ayu Asari; Kristina Shinta P; Iefant Prasetya Nugroho
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 2 No. 3 (2025): Juli : Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v2i3.1896

Abstract

This community service program is designed to improve the competitiveness and marketing effectiveness of YAIKI's Shoe Business Partners, located in Karangdieng Village, Mojokerto Regency. This improvement effort is carried out through the creation of a digital product catalog integrated with QR codes as a modern promotional medium. The digital product catalog is systematically structured, interactive, and easily accessible, containing comprehensive information on the types, designs, sizes, prices, and advantages of the shoes produced. The catalog's attractive appearance is designed using design software and online platforms, thus conveying a professional impression and increasing consumer appeal. Furthermore, QR codes are created and placed on each product and promotional materials such as brochures, packaging, and posters. By scanning the QR code with a smartphone, consumers can directly connect to the digital catalog without having to manually search for information, thus making the marketing process more efficient and responsive to market needs. The program implementation method includes training in digital catalog creation using free or low-cost graphic design software and online platforms, the creation of QR codes that directly link to the catalog, and technical assistance for partners in implementing this technology into their marketing strategies. The program evaluation demonstrated increased partner understanding of digital technology, ease of product information delivery, and the potential for increased sales and broader market reach. Through this innovation, local shoe businesses in Karangdieng Village have a greater opportunity to compete in the modern market. The implementation of digital catalogs and QR codes is expected to be a practical and sustainable solution to support business growth, strengthen brand image, and encourage economic independence for the local community.
Co-Authors Aliatus Nurrochmah Cholis Hidayati Dina Kamelia Hwihanus Hwihanus Iefant Prasetya Nugroho Kristiana Greta Calosa Kristina Shinta P Marcella Aulia Jayadi Marcella Aullia Jayadi Maria Yovita R.Pandin Nur Fitroten Dian Sari Septiana Rozzi Rahmawati Tries Ellia Sandari Uhti Noer Choliza Safitri