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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Akuntansi dan Auditing IECON: International Economics and Business Conference Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Dahniyar Daud
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Dampak Ukuran Perusahaan dan Manajemen Laba Terhadap Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Rizal Abas; Dahniyar Daud; Annas Lalo; Andi Agus; Hisnol Jamali; Rahman Pura
Jurnal Riset Akuntansi dan Auditing Vol 11 No 3 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i3.699

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui bagaimana dampak ukuran perusahaan dan manajemen laba terhadap corporate social responsibility pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan yang diakses melalui www.idx.co.id pada perusahaan manufaktur sektor industri barang konsumsi dengan menggunakan teknik purposive sampling. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia yang berjumlah 159 perusahaan. Teknik penentuan sampel pada penelitian ini menggunakan purposive sampling, sehingga sampel yang digunakan pada penelitian ini yaitu berjumlah 57 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda, hasil penelitian menunjukkan bahwa ukuran perusahaan yang diukur dengan logaritma natural (size) berpengaruh negatif signifikan terhadap corporate social responsibility yang diukur dengan menggunakan corporate social responsibility index (CSRIi), dana manajemen laba yang diukur dengan estimate discresset accrual (EDA) tidak berpengaruh signifikan terhadap corporate social responsibility (CSR) yang diukur dengan corporate social responsibility index (CSRIi). Implikasi dari hasil pengaruh ukuran perusahaan yang negatif menunjukan bahwa realisasi pengungkapan CSR pada perusahaan relatif rendah karena tidak semua perusahaan menggunakan pedoman pengungkapan CSR yang terbaru (GRI G-4) dimana indikator pengungkapan CSR dalam pedoman ini lebih luas. Sedangkan implikasi dari manajemen laba tidak berpengaruh terhadap corporate social responsibility (CSR) kegiatan manajemen laba yang dilakukan oleh perusahaan tidak akan meningkatkan kegiatasn CSR. Abstract - This study aims to determine and test company size and earnings management on corporate social responsibility in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports accessed through www.idx.co.id in manufacturing companies in the consumer goods industry sector using purposive sampling technique. The population is 53 Manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with a total of 159 observations. While the samples taken were 57 observations.The results showed that the size of the company as measured by natural logarithms (size) had a significant negative effect on corporate social responsibility as measured using the corporate social responsibility index (CSRIi), earnings management funds measured by estimate discresset accrual (EDA) had no effect on corporate social responsibility (CSR) as measured by the corporate social responsibility index (CSRIi). The implications of the results of the negative influence of company size show that the realization of CSR disclosure in companies is relatively low because not all companies use the latest CSR disclosure guidelines (GRI G-4) where the CSR disclosure indicators in these guidelines are broader. While the implications of earnings management have no effect on corporate social responsibility (CSR), earnings management activities carried out by companies will not increase CSR activities.
Pelatihan Kemampuan Berbahasa Bugis di Kalangan Warga Malaysia Keturunan Bugis di Johor- Malaysia Mappamiring, Mappamiring; Yana Fajriah; Muh. Syafruddin; Sitti Mispa; Andi Sulfati; Eldi; Susiana Muchtar; Tenri Ola; Magdalena Supranda; Dahniyar Daud
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2296

Abstract

Pelatihan ini bertujuan untuk melestarikan dan mengembangkan kemampuan berbahasa Bugis di kalangan masyarakat Malaysia keturunan Bugis, khususnya yang berdomisili di Johor. Kegiatan ini merupakan program kerja sama antara STIEM Bongaya Makassar, Universiti Teknologi Malaysia (UTM) dan Persatuan Bugis Sedunia-Johor. Kegiatan ini dilaksanakan pada tanggal 18 Juli 2024 bertempat di Muzium Rumah Bugis-Pontian, Johor. Jumlah peserta pelatihan sebanyak 35 peserta yang merupakan warga Malaysia keturunan bugis yang berdomisili di Johor. Metode pembelajaran yang interaktif dan menyenangkan, peserta diajak untuk mempelajari kosakata, tata bahasa, dan budaya Bugis. Dengan meningkatkan kemampuan berbahasa Bugis, peserta diharapkan dapat berperan aktif dalam menjaga kelangsungan tradisi lisan dan memperkuat identitas budaya Bugis. Selain itu, pelatihan ini juga bertujuan untuk mempererat tali silaturahmi antar sesama keturunan Bugis serta menumbuhkan rasa bangga terhadap identitas budaya Bugis. Dari hasil kegiatan pelatihan ini di harapkan pemahaman dan pengetahuan warga Malaysia keturunan bugis meningkat dan selanjutnya diharapkan para peserta dapat mempraktekkan penggunaan bahasa bugis dalam kesehariannya untuk melestarikan bahasa bugis di Malaysia
Pelatihan Keterampilan Tata Boga dan Manajemen Usaha untuk Peningkatan Ekonomi Keluarga di Desa Sanrobone, Takalar Dahniyar Daud; Nuramal Nuramal; Rezki Arianty Akob; Andi Agus; Sitti Mispa; Susiana Mochtar; Gunawan. L. Pongkapadang
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.v2i3.1694

Abstract

This community service activity aims to improve culinary skills and micro-business management for the people of Sanrobone Village, Takalar Regency as an effort to increase family income and economic independence. The method of implementing the activity includes identifying needs, local ingredient-based culinary training, food sanitation workshops, micro-business management training, digital marketing, business plan preparation, and evaluation of results. The results of the activity showed a significant increase in processed food production skills, understanding of the importance of sanitation and food safety, and the ability to manage small-scale businesses. Participants were also able to utilize social media for product promotion and began designing home businesses independently or in groups. The formation of two joint business groups (KUB) is an indication that this training has fostered entrepreneurial initiatives among the village community. This activity is expected to contribute to strengthening the local economy in a sustainable manner and can be replicated in other villages with similar characteristics.
Impact of Financial Ratios on Stock Prices Sufiati; Dahniyar Daud; Rizky Aprilio Sakti
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stock prices are very important for investors because they can help investors provide an overview of the company's performance and the value of the company itself. The higher the stock price of a company, the higher the value of the company, and vice versa. This study aims to analyze stock prices used to explain the influence of independent variables, namely Profitability, Liquidity, and Solvency (Case Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period).  Data collection in this study uses secondary data obtained from financial reports published and issued by the Indonesia Stock Exchange using Purposive Sampling Techniques . The population in this study is the Banking Sector Companies listed on the Indonesia Stock Exchange during the 2021-2023 period amounting to 45 companies. The research sample used was 99 sample data.  The results of the variable data in this study have been tested with classical assumption tests in the form of normality, multicollinearity, and heteroscedasticity assumption tests. This data analysis method uses multiple linear regression techniques. The results of this study indicate that the Profitability variable has a significant positive effect on Stock Prices, Liquidity does not have a significant effect on Stock Prices, and Solvency has a significant negative effect on Stock Price Compliance. 
Co-Authors Andi Agus Andi Sulfati Annas Lalo eldi Gunawan. L. Pongkapadang Hisnol Jamali Magdalena Supranda Mappamiring Mappamiring Muh. Syafruddin Nuramal Nuramal Rahman Pura Rezki Arianty Akob Rizal Abas Rizky Aprilio Sakti Sitti Mispa Sufiati Susiana Mochtar Susiana Muchtar Tenri Ola Yana Fajriah