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All Journal TECHNOBIZ : International Journal of Business Journal of Social Sciences and Technology for Community Service
Zahron, Agus
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Library & Information Science

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PERAN KINERJA KEUANGAN, CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP SUSTAINABILITY REPORTING DI INDONESIA Zahron, Agus; Kusumawardani, Niken; Sukmasari, Dewi
TECHNOBIZ : International Journal of Business VOL 7, NO 2 (2024) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v7i2.4737

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan, corporate governance dan eksternal auditor terhadap sustainability reporting di Indonesia. Variabel independen dalam penelitian ini adalah ROA (X1), DER (X2), Curent Ratio (X3), Dewan Direksi (X4), Komite Audit (X5), The Global Four (X6) variabel dependen adalah sustainability reporting (Y). Sampel pada penelitian ini adalah perusahaan yang mengikuti penghargaan ISRA (Indonesia Sustainability Report Award) dalam kategori perusahaan besar periode 2019-2023. Pengujian hipotesis menggunakan uji regresi berganda SPSS 26. Hasil penelitian menunjukkan bahwa variabel profitabilitas (ROA), likuiditas (Curent Ratio), dewan direksi, komite audit dan global four berpengaruh positif terhadap sustainability reporting, sedangkan variabel leverage (DER) berpengaruh negatif terhadap sustainability reporting.Kata kunci: kinerja keuangan, corporate governance, eksternal auditor, sustainability reporting.
Digitalisasi Pemasaran Ikan Asin Pulau Pasaran Menggunakan Aplikasi Google Playstore Berbasis Android Kusumawardani, Niken; Sukmasari, Dewi; Zahron, Agus
Journal Social Science And Technology For Community Service Vol. 6 No. 1 (2025): Volume 6, Nomor 1, March 2025
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v6i1.57

Abstract

This community service activity aims to enhance the knowledge and skills of micro, small, and medium enterprise (MSME) actors in Pulau Pasaran Village, Sukaraja Subdistrict, Bandar Lampung City, in marketing their salted fish products through digitalization strategies utilizing Android-based applications. The methods employed in this activity included a combination of training, mentoring, and socialization. The training provided MSME actors with the skills to use Android-based applications for marketing salted fish products. Mentoring was conducted to assist MSME actors in implementing the knowledge gained during the training. Socialization aimed to inform the community about the benefits of using Android-based applications to purchase salted fish products. The results of this activity successfully improved the understanding of utilizing digital marketing applications among salted fish producers in Pulau Pasaran. Furthermore, practical assistance was provided to ensure effective application use. This activity led to a behavioral shift among salted fish producers in Pulau Pasaran, transitioning from conventional marketing methods to digitalization strategies.
Co-Authors Kusumawardani, Niken Sukmasari, Dewi