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Moderating Effect Of Profitability In Disclosure Of Corporate Social Responsibility, Leverage, And Firm Size: Effect On Share Price Annisa Kurniawan; Nanda Wahyu Indah Kirana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6124

Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR), leverage, and firm size on share prices in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX), with profitability as a moderating variable. This research uses a quantitative approach with a sample size of 20 companies over 7 years, namely 140 research samples obtained using a purposive sampling technique. This research uses secondary data collected through documentation method. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0 software. The test stages using PLS-SEM are divided into 3 stages, namely measurement model analysis (outer model), structural model analysis (inner model), and hypothesis testing. The results of the analysis in this study indicate that CSR disclosure, leverage, firm size and profitability influence the share prices of LQ45 index companies. Apart from that, profitability is unable to moderate the influence of CSR and leverage on the share prices of LQ45 index companies. However, profitability is able to moderate the influence of firm size on the share prices of LQ45 index companies.
PELATIHAN PERHITUNGAN HPP UNTUK MENENTUKAN HARGA JUAL DAN LABA USAHA UMKM KEL.SEMOLOWARU Annisa Kurniawan; Condro Widodo
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.4

Abstract

Every business must have a selling price for each product. The selling price is obtained from production costs plus the profit desired by the business actor. However, before determining the selling price, a business actor, including Micro, Small and Medium Enterprises (MSMEs), needs to know the Cost of Goods Manufacture (COGM) of their product. The purpose of knowing the COGM in MSMEs is that MSME actors will be able to find out the costs required in the production process. However, MSMEs in Semolowaru Village still lack understanding in determining the COGM for each product. This happens due to a lack of understanding of MSME actors in determining the COGM, so that the determination of profits and selling prices of their products is also not optimal. Departing from the problems that occurred in the Semolowaru Village, a training to calculate the COGM to determine the selling price and operating profit of MSMEs in Semolowaru Village was held as a solution for MSME actors who are still having difficulties. This training method is carried out door-to-door at each MSME actor's house and is carried out through three sessions, namely: 1) material presentation session, 2) training session on calculating the cost of production, and 3) discussion session. The result of this training is that MSME actors are assisted in calculating the COGM and in determining operating profits so that they are in accordance with what is desired and are not wrong in determining the selling price of their products.