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All Journal JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Alifiah, Afsah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran E-Commerce dalam Membuka Peluang Kewirausahaan Generasi Muda Junaidi, Edi; Alifiah, Afsah; Haqiqi, Galih Anjani; Prasetyoningtyas, Ari Anggraini Winadi
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 3 (2025): Social, Cultural and Historical Studies
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i3.35710

Abstract

The rapid growth of digital technology has given rise to e-commerce as a new medium that opens significant entrepreneurial opportunities for young generations. This paper aims to examine two main aspects: the role of e-commerce in fostering youth entrepreneurship and the legal challenges that accompany it. The study applies a normative legal writing method with statutory, conceptual, and case approaches, analyzing the experiences of young entrepreneurs such as Nicholas Kurniawan, Febrianto Eka Wijaya, Fitrah Kusumaningtyas, and Helianti Hilman. The findings reveal that e-commerce plays an important role in expanding market access, lowering entry barriers, encouraging innovation, strengthening collaboration, enhancing digital literacy, and creating new jobs. On the other hand, digital entrepreneurship also faces various legal challenges, including consumer protection, personal data protection, intellectual property rights, unfair competition, electronic contracts, and taxation obligations. Therefore, entrepreneurial opportunities in e-commerce must be balanced with legal awareness so that young generations can develop not only economically, but also sustainably and in compliance with the legal framework.
Pengaruh Kinerja Keuangan terhadap Corporate Social Responsibility: Studi Empiris pada Sektor Health Care yang Terdaftar di BEI Tahun 2020-2024 Alifiah, Afsah; Karnawati, Yosevin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i1.2150

Abstract

This study aims to analyze and provide empirical evidence on the influence of financial performance on corporate social responsibility (CSR) in healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative research employs a descriptive explanatory causality approach to examine the relationships between variables. The sample consists of 19 companies selected through purposive sampling, resulting in 95 observations. Data were analyzed using multiple linear regression. Classical assumption tests indicate that the data are normally distributed, while initial autocorrelation issues were addressed using the Cochran Orcutt approach, after which no violations of autocorrelation, multicollinearity, or heteroscedasticity were detected. The results show that return on assets (ROA), current ratio (CR), and net profit margin (NPM) simultaneously influence CSR. Partially, ROA has a negative and significant effect, while CR and NPM have positive and significant effects on CSR. This study contributes to legitimacy theory by providing empirical evidence of the role of financial performance in CSR disclosure within the Indonesian healthcare sector, while the negative effect of ROA offers additional insight into going concern theory. Practically, companies are advised to maintain liquidity levels between 150%-300% and optimize profit margins to support CSR strategies, while investors may use financial ratios as indicators to predict CSR performance.
Co-Authors Haqiqi, Galih Anjani Karnawati, Yosevin - Prasetyoningtyas, Ari Anggraini Winadi Syamsiar, Syamsiar