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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, COMPANY VALUE, AND PROFITABILITY AS A MODERATING VARIABLE Jihan Pratiwi; Arief Rahman; Syafi’i; Muhammad Habibie Al-Hamzah
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.118

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on company value, while also testing whether profitability can moderate the relationship between CSR variables and company value. This is a descriptive quantitative study, and the population used is the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample in this study was obtained through purposive sampling, resulting in 14 selected companies based on pre-determined criteria. The analysis methods used were multiple linear regression and Moderated Regression Analysis (MRA), with classical assumption tests as prerequisites. In this study, the CSR variable was measured using the GRI Standards 2021, company value using Tobin’s Q, and profitability measured by ROA. The results of the study indicate that CSR has a negative and significant effect on company value, suggesting that CSR activities are not yet fully appreciated by the market as value creators. Additionally, the MRA results show that profitability is unable to moderate the relationship between CSR and company value. This finding indicates that even though companies generate profits, this is insufficient to strengthen the influence of CSR on company market value.
PENERAPAN MODEL PROBLEM BASED LEARNING DAN PROJECT BASED LEARNING BERBANTUAN MEDIA INTERAKTIF UNTUK MENINGKATKAN HASIL BELAJAR SISWA SEKOLAH DASAR Jihan Pratiwi; Nurlela; Devia Yola Triani; Putri Berliana Nauli; Indah Annisa Adha; Masitho Fitriyanti; Solbiah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.53377

Abstract

The low level of student engagement and learning outcomes caused by teacher-centered conventional approaches has become a persistent challenge in Indonesian elementary education. This classroom action research (CAR) aimed to analyze the implementation of Problem Based Learning (PBL) and Project Based Learning (PJBL) models assisted by interactive media to improve student activity, creativity, and learning outcomes at SD Negeri 127 Palembang. A mixed-methods design was employed across two cycles involving 175 students from four classes (grades 1, 2, 4, and 5) selected purposively. Data were collected through structured observation, pre-tests and post-tests, student perception questionnaires, and documentation. In cycle one, PBL was applied using animated videos and digital quizzes as interactive media; in cycle two, PJBL led students to produce authentic projects supported by creative digital tools. Results showed that the average student learning score increased from 62.4 in the baseline to 72.8 at the end of cycle one and to 81.7 at the end of cycle two, with a completion rate of 84.2% surpassing the 75% target. Student activity rose from 34.2% to 78.9%. A paired t-test yielded t = 8.74 (p < 0.001) with Cohen's d = 0.87, indicating a large effect size. Integration of interactive media significantly strengthened student motivation and conceptual understanding. These findings confirm that PBL and PJBL, supported by interactive media, effectively develop 21st-century competencies critical thinking, creativity, collaboration, and communication in elementary school settings