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All Journal Ilomata International Journal of Social Science Asian Journal of Social and Humanities
Nur Hasanah
Institut Pertanian Bogor
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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CSR Moderation on The Impact of Financial Performance on The Firm Value of Coal Mining Companies Listed on The IDX Ahmad Naufaldy Pasaribu; Hermanto Siregar; Nur Hasanah
Asian Journal of Social and Humanities Vol. 3 No. 6 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i6.530

Abstract

This study aims to analyze the effect of financial performance on firm value with Corporate Social Responsibility (CSR) as a moderating variable. Financial performance is measured using financial indicators such as Return on Equity (ROE) and Net Profit Margin (NPM), while firm value is represented by Price to Book Value (PBV). The type of research used is quantitative research. The variables used in this study consist of independent variables, namely Financial Performance, dependent variables, namely company value and moderating variables, namely Corporate Social Responsibility (CSR). The population used in this research is 34 coal mining companies. The sampling technique used purposive sampling with a sample obtained of 19 companies. Data collection techniques using documentation by taking data on the Indonesia Stock Exchange (IDX). Data analysis techniques used using Descriptive Statistical Analysis, regression analysis and Moderate Regression Analysis. The results showed that financial performance as measured by ROE has a positive and significant influence on company value. Meanwhile, NPM has no influence on company value. In addition, CSR is proven to moderate the ROE relationship positively, where companies with good CSR implementation show a higher increase in firm value than companies with low levels of CSR. However, CSR has not been able to moderate NPM on company value. The conclusion of this study is that Return On Equity affects the company's value. Net Profit Margin has no effect on company value, while CSR only moderates the effect of ROE on company value.
Analysis of the Effect of BPJS Ketenagakerjaan Death Benefits on the Socio-Economic Conditions of Heirs of Participants in the Informal Sector Ferwina Sari Darwis; Noer Azam Achsani; Nur Hasanah
Asian Journal of Social and Humanities Vol. 4 No. 5 (2026): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v4i4.673

Abstract

Informal workers constitute a major segment of Indonesia’s labor force and remain highly vulnerable to income shocks due to limited social protection coverage. The Death Benefit Program (Jaminan Kematian/JKM), administered by BPJS Ketenagakerjaan, serves as a key social protection mechanism for informal workers and their survivors. Using a mixed-methods approach, this study examines the effects of JKM benefits on survivors’ socioeconomic conditions and compares benefit utilization between rural and urban areas. Quantitative analysis based on the Basic Needs Approach and SEM-PLS reveals that JKM benefits have a positive and significant effect on all basic needs dimensions in both settings. The impact on food security is more pronounced in rural areas, whereas the effect on clothing needs is stronger in urban areas, reflecting differences in socioeconomic structures. Qualitative findings grounded in the Theory of Planned Behavior indicate that educational scholarships enhance educational continuity by strengthening attitudes, social norms, and perceived behavioral control. These results underscore the importance of region-sensitive social protection design for informal workers. SWOT analysis was used in this study to develop recommendations for BPJS Ketenagakerjaan in providing policies and education to improve the effectiveness of Death Benefit utilization by heirs in urban and rural areas, which resulted in a growth-oriented strategy in the form of efforts to increase social security literacy among young people, strengthen access to information and infrastructure in rural areas, and design contextual, region-based social protection policies to improve the effectiveness of JKM benefits utilization.
Strategy for Increasing Adoption of Enterprise Resource Planning (ERP) System at PT XYZ Dhinda Waluya Ramadina; M. Syamsul Maarif; Nur Hasanah
Ilomata International Journal of Social Science Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i4.1872

Abstract

The increasing complexity of business operations and the demand for efficiency have prompted PT XYZ to implement an Enterprise Resource Planning (ERP) system. However, ERP implementation often faces obstacles such as user resistance and difficulty adapting to new technologies. The research method used a direct approach. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS), followed by strategic prioritization using the Analytical Hierarchy Process (AHP). The results showed that performance expectations, social influence, and enabling conditions significantly influenced ERP usage behavior, while effort expectations did not. Based on these findings, key strategies identified included improving user training, increasing managerial involvement, and developing a more user-friendly ERP interface. The company needs to ensure that ERP delivers tangible benefits to work efficiency, supported by management commitment and adequate infrastructure. Developing a structured implementation plan and engaging top management from the outset are crucial for the system's success.
Co-Authors Ahmad Naufaldy Pasaribu Dhinda Waluya Ramadina Erliza Noor Ferwina Sari Darwis Hermanto Siregar M. Syamsul Maarif