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INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS Bambang Sugiharto; Muhammad Abdul Malik; Indah Umiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.301

Abstract

This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.
Optimalisasi Teknologi Digital untuk Mendukung Daya Saing UMKM di Era Transformasi Digital Prasetiyo, Eko; Kasih Mayang Gitaurus; Bagus Setyo Cahyono; Mar’atun Koirotul Fiyana; Silvia Nur Khasanah; Muhammad Abdul Malik; Alif Alfian Syafa’at; Ichsan Iqbal Firdaus; Lailis Sofia; Jefi Widiawan; Lia Ananta; Taufika Nururrohmah; Muhammad Ulil Albab; Ahmad Isa Tranjaya
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 6 No. 2 (2025): JPMD
Publisher : LP3M IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v6i2.2590

Abstract

Digital transformation has become a central issue in strengthening the competitiveness of MSMEs, especially in rural areas. This community service activity focuses on assisting MSMEs in Gunungan Village, Magetan Regency, in facing the challenges of the digital era through the digitization of promotion and sales. The objective of this activity is to enhance the digital literacy of SME operators, expand market reach through social media and digital platforms, and strengthen local identity through location-based digital integration (Google Maps, Google Business Profile). The method employed is a participatory approach based on community organizing, implemented through stages of socialization, technical training, direct mentoring, and participatory evaluation. The results of the activity showed an increase in SMEs' understanding of the importance of digitalization, skills in creating digital business accounts, and the utilization of location features in marketing. The expected social changes also began to emerge, such as increased community involvement in the digital ecosystem, the emergence of collaboration among SMEs, and the formation of a digital SME community in Gunungan Village. This activity underscores the importance of a sustainable and adaptive approach in empowering communities through digital applications