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Sosialisasi Pentingnya Asuransi Bagi Umkm Oren's Laundry di Salakan Gamping Sleman Sofiati; Vanisa Rahma Anindya; Novem Gardenia Ninik Primeri; Nurul Afifah; Aprilia Uswatun Khasanah; Ninda Putri Zulekha Sapta
JCSE: Journal of Community Service and Empowerment Vol. 6 No. 2 (2025): JCSE Oktober 2025
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/2g6kz785

Abstract

The laundry business has promising prospects due to increasing technological changes, but this service business carries many risks that are less recognized by MSMEs. The purpose of this community service activity is to raise awareness among MSMEs about the importance of insurance in protecting Orent's Laundry business risks. The activity was carried out on May 2 and 3, 2025, at the business location. The socialization method used in this activity involved students through counseling and discussions with demonstration examples to the participants, consisting of one owner and three employees. The results of the socialization showed high enthusiasm from the participants in managing a laundry business, proven by the participants' successful understanding of the risks and protection of laundry business insurance. The contribution of the results of this activity for interested partners is to consider registering for insurance for damage and loss of customer clothing at Orent's Laundry to satisfy customers and ensure the sustainability of the laundry business
CORPORATE SOCIAL RESPONSIBILITY IN MODERATING THE EFFECT OF LEVERAGE ON PROFITABILITY OF NON-CYCLICALS CONSUMER COMPANIES IN THE PERIOD 2021-2023 Aprilia Uswatun Khasanah; Agung Slamet Prasetyo
Jurnal TAMBORA Vol 10 No 1 (2026): Edisi 27
Publisher : Wakil Rektor 3, Direktorat Riset, Publikasi dan Inovasi, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/tambora.v10i1.7064

Abstract

Tujuan penelitian ini adalah untuk menguji bagaimana CSR berperan sebagai moderator dalam hubungan antara leverage dan profitabilitas. Penekanan diberikan pada perusahaan konsumen yang terdaftar di Bursa Efek Indonesia yang bukan perusahaan consumer non-cyclicals antara tahun 2021 dan 2023. Pemilihan 21 perusahaan menghasilkan total 63 data observasional. Metode kuantitatif mengandalkan sumber data tambahan. Data diolah menggunakan SPSS versi 25 dan uji regresi linear berganda digunakan untuk analisis. Hasil penelitian menunjukkan bahwa leverage tidak memiliki dampak signifikan terhadap profitabilitas, karena nilai signifikansi 0,075 lebih besar dari 0,05. Selain itu, tingkat signifikansi 0,002 yang lebih rendah dari 0,05 menunjukkan bahwa CSR berfungsi sebagai elemen moderasi yang dapat memengaruhi hubungan antara leverage dan profitabilitas.