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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika Martabe : Jurnal Pengabdian Kepada Masyarakat JOURNAL OF SCIENCE AND SOCIAL RESEARCH Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Pengembangan Masyarakat Community Empowerment INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Investasi Islam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi J-COSCIS : Journal of Computer Science Community Service Journal Research of Economics and Bussiness Worksheet : Jurnal Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Multidisiplin West Science Jurnal Mahasiswa Akuntansi Samudra JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Kajian Ekonomi dan Akuntansi Terapan Asian Journal of Public Health and Nursing Jurnal Ekonomi, Manajemen, Akuntansi
Murni, Mayang
Universitas Samudra, Langsa, Indonesia
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Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada PT ANTAM Tbk Miladatul Husni Irwandi; Nasrul Kahfi Lubis; Mayang Murni
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1067

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure, Firm Size, and Profitability on Firm Value at PT. Antam Tbk. The type of data in this study uses quantitative data with the population in this study being PT Antam Tbk. The sampling technique uses the saturated sampling method. The data collection method comes from the company's historical data, namely financial data that has been audited by the company PT. Antam Tbk which is listed on the IDX in the period 2009-2023. The data analysis method used in this study is multiple linear regression analysis by operating SPSS (Statistical Package for the Social Science) Software. The results of this study indicate that the Corporate Social Responsibility (CSR) disclosure variable has a positive and significant effect on firm value at PT. Antam Tbk, the firm size variable has a positive and significant effect on firm value at PT. Antam Tbk, the profitability variable has a positive and significant effect on rirm value at PT. Antam Tbk, simultaneously Corporate Social Responsibility (CSR) disclosure, firm size, and profitability have a significant effect on firm value at PT. Antam Tbk. Keywords: Corporate Social Responsibility (CSR) Disclosure, Firm Size, Profitability, Firm Value
Implication of PSAK 109 Treatment on Zakat Management Performance Muhammad Salman; Tuti Meutia; Mayang Murni; Iqlima Azhar; Muhammad Zainal Abidin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22124088

Abstract

Abstract- Bibliometric analysis of the application of PSAK 109 treatment which has an impact on the performance of zakat management is a new issue that can be analyzed in the last 10 years. The treatment of PSAK 109 which is used as a guideline in the measurement, recognition, presentation and disclosure of zakat transactions in accordance with Islamic law can have an impact on the performance of zakat management. This study uses a method of comparison and search of Scopus indexed articles related to PSAK 109 and zakat management performance using the help of Harzing Publish or Perish and Mendeley to obtain and search for various related articles in a span of ten years. The results of the search show that until now research published in the Scopus indexed journal analyzed PSAK 109 and the performance of zakat management. Therefore, it is recommended that future research be conducted to re-analyze the role of PSAK 109 treatment on the performance of zakat management empirically in various zakat management institutions such as the amil zakat agency and other institutions that have the same characteristics.
MEMBERDAYAKAN KELOMPOK USAHA BHOI TRADISIONAL MELALUI MANAJEMEN BISNIS DI KECAMATAN MANYAK PAYED Zulkarnen Mora; Mayang Murni; Bustami Bustami
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5147-5157

Abstract

Tujuan pelaksanaan pengabdian kepada masyarakat (PKM) memberdayakan kelompok usaha kue tradisional (bhoi) melalui manajemen bisnis di Kecamatan Manyak Payed-Kabupaten Aceh Tamiang yaitu menambah wawasan dan keterampilan usaha kelompok matang gelugur dalam berbisnis melalui sosialisasi dan pelatihan. Pelatihan yang diperioritaskan pada bidang pemasaran - tekhnik branding - saluran pemasaran - keuangan kelompok yang bernama “Bhoi Matang Gelugur”. Pelatihan dilaksanakan pada tanggal 26 – 27 Agustus 2024 di aula kantor kecamatan Manyak Payed. Metode pelaksanaan PKM diaplikasikan dengan pendekatan Participatory Action Research (PAR) kepada 10 (sepuluh) orang kelompok tersebut. Tim PKM Unsam mengimplementasikan  dua solusi yaitu melalui tekhnik branding termasuk pengenalan dan merancang merk usaha dan logo bisnis/ sign board. Solusi ke dua yaitu melatih pengelolaan keuangan usaha dengan memberikan pelatihan pembukuan dasar serta menghitung harga pokok penjualan bhoi tersebut.  Tim juga ikut melibatkan mahasiswa dari Prodi Manajemen, Fakultas Ekonomi-Universitas Samudra yang terkognisi ke dalam 3 sks pada mata kuliah UMKM/pemasaran dan Manajemen Pelatihan dan Pengembangan serta diharapkan hasil PKM ini dapat mencapai indikator IKU 1 mahasiswa mendapat pengalaman diluar kampus, dan IKU 2 di mana dosen berkegiatan di luar kampus serta IKU 5 yaitu hasil kinerja dosen digunakan oleh masyarakat. Luaran PKM ini berupa meningkatnya skil bisnis dan pengelolaan keuangan kelompok Matang Gelugur.
Co-Authors Adelia Putri Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Annisa Wahyudi Manaf Asmaul Husna Asnidar Asnidar Asnidar Asnidar Azhar, Iqlima Bernauli Lumban Raja Bustami Bustami Bustami Bustami Cut Fira Humaira Darmawati Deri Zulfitrah Dewi, Ika Sari Dinda Hafidzoh Dwitya, Yonadiah Eka Putri, Syalwa Naira Eva Andriani Fahmy Armanda Fajriah, Agustina Nurul Fathia Rahma Fathia Rahma Henny Pratiwi Henny Pratiwi, Henny Himansi, Muhammad Rendy Alkhobir Ika Sari Dewi Indah Putri Intan Soraya Irwandi, Miladatul Husni Jenir Pando Manalu Khaira, Cut Ulviatul Laelisneni, Laelisneni Lily Karlina Nasution Lily Karlina Nasution Lubis, Nasrul Kahfi M. Marthoenis Maria Ulfa Miladatul Husni Irwandi Mochammad Iswan Perangin-Angin Mochammad Iswan Peranginangin Mohamad Handi Khalifah Mora, Zulkarnen Muhammad Imaduddin Muhammad Khalil Muhammad Khalil Muhammad Salman Muhammad Salman Muhammad Salman Muhammad Zainal Abidin Muharsyah Hafiz Nabila, Rozana Nasution, Lily Karlina Neni, Laelis Noera Iman Sari Nurlela Nurlela Nurul Kahfi Lubis Peranginangin, Mochammad Iswan Raja, Bernauli Lumban Rizky Nafaida Rizky Nafaida Sandro Sandro Saumi, Fazrina Siti Aisya Suroso, Serli Safitri Thresia Agnes Monica Simarmata Tuti Meutia Ulfa Utari wibowo atmaja, teuku Hadi Zulkarnen Mora, Zulkarnen