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Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1699

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure.

Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1567

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure

LEVERAGING INTELLECTUAL CAPITAL FOR SMALL AND MEDIUM ENTERPRISES (MSME) DIGITALIZATION IN PONTIANAK CITY Reswari, Rianti Ardana; Yahya, Rizky Fakhrul; Dami, Dami
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 14 No. 2 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i2.90475

Digital technology performs as a profound element to establish business sustainability. The Indonesian government is urging business to engage in the digital ecosystem; however, local business continue to face substantial challenges. Limited technological adoption has constrained the digital transformation of Micro, Small, and Medium Enterprises (MSMEs), despite their critical role in the national economy. As key components of organizational intellectual capital, individual knowledge and skills are essential for enabling technological innovation. Digital technologies can enhance marketing performance of MSMEs, yet effective adoption requires adequate digital literacy for a business. The research intended to examine the influence of intellectual capital possessed by human resources in adopting technological innovation and digital literacy on the business marketing performances. A quantitative approach was employed using the SmartPLS 4 through SEM-PLS methods with total of 130 data sets. The findings underscore the need to strengthen digital literacy capacity as a manifestation of individual knowledge and skills to support business development and advance MSMEs competitiveness. JEL: M21, M31, O33.

PENDAMPINGAN PENYUSUNAN HARGA POKOK PENJUALAN SAYURAN PADA KOMUNITAS ANYAR HIDROPONIK DI KOTA PONTIANAK Yahya, Rizky Fakhrul; Sartono, Sartono; Afif, Ali
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2584

Kegiatan pengabdian masyarakat dilaksanakan untuk menjawab permasalahan mitra yang masih kesulitan dalam menghitung Harga Pokok Penjualan (HPP) serta mengelola biaya produksi secara efisien. Mitra kegiatan adalah Komunitas Anyar Hidroponik Pontianak, yang terdiri dari 16 anggota petani pemula dengan latar belakang pekerjaan beragam dan keterbatasan pengetahuan manajemen usaha. Produk utama yang dihasilkan adalah sayuran hidroponik. Meskipun memiliki potensi pasar yang besar di Kota Pontianak, komunitas ini masih menghadapi kendala dalam menentukan harga jual yang tepat dan menjaga keberlanjutan usaha. Metode pelaksanaan kegiatan dilakukan dengan sosialisasi serta pendampingan dan evaluasi berkala. Hasil kegiatan menunjukkan bahwa mitra mampu menyusun HPP dengan metode sederhana dan akurat dan menerapkan teknologi pencatatan biaya produksi serta bisa menentukan harga jual yang kompetitif dengan margin keuntungan yang lebih terukur. Kegiatan ini berdampak positif pada kapasitas manajerial komunitas, terbangunnya budaya pencatatan biaya, serta meningkatnya kepercayaan diri dalam mengembangkan usaha hidroponik secara berkelanjutan.

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