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All Journal Jurnal Cakrawala Ilmiah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
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Pengaruh Struktur Modal, Firm Size, Likuiditas, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Grace Angelia; Revi Arfamaini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9649

Abstract

Corporate Social Responsibility (CSR) describes a very broad concept that covers many and varied topics such as human rights, corporate governance, occupational health and safety, environmental impact, working conditions, and contributions to economic development. The objective of this study is to analyze the influence of Capital Structure, Firm Size, Liquidity, and Profitability on Corporate Social Responsibility Disclosure in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023. Quantitative data was applied, with data sources obtained from financial reports and corporate sustainability reports. SPSS version 31 was used as the data analysis technique. The findings revealed that Capital Structure does not have an influence on Corporate Social Responsibility, with a significant value of 0.140 > 0.05. Firm Size does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.062 > 0.05. Liquidity does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.137 > 0.05. Furthermore, Profitability has an effect on Corporate Social Responsibility Disclosure, with a significant value of <0.001 < 0.05.
EVALUASI PERSPEKTIF BALANCED SCORECARD SEBAGAI DASAR PENINGKATAN PENGENDALIAN OPERASIONAL PADA PT. MULTI JAYA NIAGA RAYA Celine Valencia; Revi Arfamaini
Jurnal Cakrawala Ilmiah Vol. 5 No. 3 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v5i3.11760

Abstract

The company needs to evaluate its operational performance with a high level of accuracy and accountability. The Balanced Scorecard approach measures the performance of each business unit within the company, thereby enhancing operational control by considering the interests of the company through several key perspectives. The constantly evolving market dynamics require companies to innovate in their supply and distribution processes in order to maintain their competitive advantage. This research employs a descriptive qualitative approach to present data in-depth through narrative. Data collection techniques include interviews, observations, and documentation. The primary data sources are both primary and secondary data obtained directly from the company. PT. Multi Jaya Niaga Raya is a Surabaya based company in East Java engaged in the distribution of commercial vehicle and Mitsubishi automotive spare parts. The Balanced Scorecard perspectives examined in this study include financial, customer, internal business process, and learning and growth perspectives. The results of the financial perspective indicate stable profitability, though still suboptimal due to decision-making that is not yet based on financial ratio analysis. In the customer perspective, customer relations are relatively stable; however, market growth is hindered by limited product diversification. The internal business process perspective shows good operational efficiency, but lacks structured work procedures and documentation. The learning and growth perspective indicates high employee productivity, yet it is not balanced with organizational structure and human resource development.
Co-Authors Celine Valencia Grace Angelia