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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mujtama: Jurnal Pengabdian Masyarakat
Badariah, Alya
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pembelajaran Transformasi Digital dan Pemberdayaan Kewirausahaan pada Anak Binaan Panti Asuhan Nur Ilahi Pontianak Hapsari, Fadhilla Anindita; Juniwati, Juniwati; Marwan, Nayla Inayah; Ardhionova, Reyhan Davin; Badariah, Alya; Suryanita, Fitri Novianti
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 1 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i1.5878

Abstract

This program aims to empower assisted children who face challenges in entrepreneurship skills and digital literacy, by providing entrepreneurship training, digital marketing, handicraft skills, and digitalization of data administration to increase management efficiency. Implementation methods include structured practical skills training, continuing education through an entrepreneurial approach, as well as activities to increase awareness of gender equality through discussions and anti-discrimination campaigns. Consultations with orphanage management were also carried out to understand existing obstacles and identify needs in data management for assisted children, which were then implemented in the form of data digitization. Results from the program showed significant improvements in entrepreneurial skills, digital marketing abilities, and children's understanding of the importance of gender equality. In addition, this program succeeded in changing the data management system from manual to digital, speeding up the recording process, and increasing data security. Recommendations for development programs include the implementation of more interactive learning methods, such as group discussions that allow more direct involvement, as well as advanced entrepreneurship training that focuses on small business management, so that children are able to develop deeper and more sustainable business skills in the future.
Pengaruh DER dan TATO terhadap Return Saham dengan ROA sebagai Mediasi, CSR Disclosure sebagai Moderasi dan Firm Size sebagai Kontrol pada Perusahaan Subsektor Basic Materials di BEI Badariah, Alya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11601

Abstract

Companies in the Basic Materials sector on the Indonesia Stock Exchange experienced a misalignment between financial performance and market performance during the 2021-2024 period, where fluctuations in profitability were not always followed by proportional movements in stock returns. This study aims to analyze the effect of capital structure (DER) and asset efficiency (TATO) on stock returns, with ROA as a mediating variable, CSR disclosure as a moderating variable, and firm size as a control variable. Theoretically, this study uses Agency Theory as the main framework to explain the relationship between leverage, asset efficiency, profitability, and stock returns through agency costs and transmission mechanisms. Stakeholder Theory also uses Stakeholder Theory to explain the moderating role of CSR disclosure in strengthening social legitimacy and reducing information asymmetry in the Basic Materials sector, which has significant environmental impacts and faces mandatory CSR regulations. Methodologically, it tests the moderated mediation mechanism where CSR disclosure moderates the ROA mediation pathway. The study used panel data regression analysis on 51 Basic Materials companies (204 observations) for the 2021-2024 period using EViews 13 software, including classical assumption tests, panel model selection, hypothesis testing, and Moderated Regression Analysis (MRA). The findings of this study show that DER has a significant negative effect on ROA, while TATO has no significant effect. ROA fully mediates the effect of DER on stock returns. CSR disclosure acts as a weak moderator, only moderating the relationship between profitability and stock returns. CSR weakens the direct relationship between ROA and Return but strengthens the indirect effect of DER and ROA through a double negative effect. Moderated mediation tests confirm that CSR disclosure moderates the indirect path only at the final stage (second-stage moderated mediation). Overall, profitability is the dominant factor influencing stock returns, with capital structure operating through the profitability mediation mechanism, while CSR disclosure plays a limited role as a moderator that alters the dynamics of market response.
Co-Authors Ardhionova, Reyhan Davin Hapsari, Fadhilla Anindita Juniwati Juniwati Marwan, Nayla Inayah Suryanita, Fitri Novianti