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All Journal Journal of Applied Accounting And Business (JAAB) Indonesian Journal of Multidisciplinary Sciences Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Yesita Astarina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
Peningkatan Efisiensi Administrasi Melalui Sistem Kearsipan Digital di Pesantren Al-Amalul Khair Palembang Yesita Astarina; Dwi Riana; Sunanto, Sunanto; Handayani, Tika; Faridatuljana Binti Mohd Noor
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4915

Abstract

Islamic boarding schools often face administrative inefficiencies due to the use of manual archiving systems, leading to difficulties in document retrieval and high risks of data loss. This community service program aims to improve efficiency by implementing a Microsoft Access-based digital archiving system at Al-Amalul Khair Islamic Boarding School in Palembang. The method applied is Participatory Action Research, which includes needs analysis, system design, hands-on training, and evaluation. The results show a significant increase in efficiency, with document retrieval time reduced from 30 minutes to under 2 minutes. The digital capacity of administrative staff has also increased, as demonstrated by the enhanced knowledge and skills of the administrative staff, who are now able to operate the Microsoft Access-based digital archiving application. This program has successfully created an applicable system, complete with a user guide and copyright protection. Therefore, the implementation of the digital archiving system has proven to be a strategic solution in strengthening the administrative governance of the pesantren in the modern era.
Financial Performance Mediates R&D Intensity and Intangible Assets on Manufacturing Firm Value in IDX Fernando Africano; Yesita Astarina; Sulastri
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2306

Abstract

This study examines the mediation of financial performance on the intensity of research and development and intangible assets on the value of manufacturing companies listed on the IDX for the 2015-2020 period. The independent variable in this study is the intensity of research and development which is proxied by the total R&D expenditure divided by the company's sales and intangible assets which is proxied by the comparison of the total market value of equity with the book value of equity. While the dependent variable used is the firm value proxied by Tobins'Q and the intervening variable used is the firm's performance as proxied by ROA. The population in this study were all manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling method. The number of samples is 29 companies. The results of this study indicate that the intensity of research and development has a negative effect on financial performance and firm value. Intangible assets have a positive effect on financial performance and firm value, financial performance has a positive effect on firm value, financial performance mediates the effect of research and development intensity and intangible assets on firm value.
Co-Authors Africano, Fernando Dedi Handoko Dwi Riana Faridatuljana Binti Mohd Noor Ferdyan Wana Saputra Niken Ayuningrum SULASTRI Sunanto Sunanto Tika Handayani