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All Journal MANAJEMEN DEWANTARA Journal of Management Research and Studies Journal of Society, Community and Business Development
Ana Sopanah
Universitas Widya Gama Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Application of Community Accounting for Strengthening the Management of Bantengan Art Preservation Ana Sopanah; Kusila Meyrin Rossalia; Indana Jamila Novianti; Midhatul Khasanah; Mohammad Supriyadi
Journal of Society, Community and Business Development Vol. 3 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v3i2.304

Abstract

This community service program focuses on the challenges faced by the Bantengan art community in Greater Malang, particularly the weak financial management and organizational accountability. This topic was chosen because transparency is considered essential for maintaining the sustainability of traditional arts and enhancing public trust. The method employed was a Community-Based Research (CBR) approach, involving observation, in-depth interviews, focus group discussions, training, and participatory mentoring with community leaders. The main outcomes of this activity include the preparation of a simple cash book, the first monthly financial report, financial SOPs, and organizational restructuring, with an additional achievement of a 20% increase in turnover. These findings demonstrate that community-based accounting practices not only improve financial administration but also strengthen social legitimacy and institutional sustainability. Thus, this program highlights the importance of a simple accounting system rooted in local wisdom to support the preservation and development of traditional arts.
Profitability as a Moderator of GCG and CSR Effects on Company Value with Company Size Controls on IDX Dettha Restya Utami; Gunarianto; Ana Sopanah
Journal of Management Research and Studies Vol. 3 No. 2: July - December (2025)
Publisher : Optima Science

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Abstract

The purpose of this study is to test and explain the effect of good corporate governance and corporate social responsibility on company value with profitability as a moderating variable and company size as a control variable. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 26 companies. In this study, the sampling method used purposive sampling technique or based on certain criteria. Inferential analysis in this study used SmartPLS software version 4 which started from model measurement (outer model), model structure (inner model) and hypothesis testing (bootstrapping). The results of the study showed that there was a control variable, GCG had a significant effect on company value. However, when the control variable, namely company size, was included in the research model, GCG did not have a significant effect on company value. CSR did not have a significant effect on company value. Likewise, when the control variable was included in the research model, CSR also did not have a significant effect on company value. Thus, company size does not affect the effect of CSR on company value. Before the control variable, profitability had a significant effect on company value. Likewise, when the control variable is included in the research model, profitability also has a significant effect on company value. Profitability is able to play a role in moderating all the effects of GCG on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a weakening nature. Profitability is able to play a role in moderating all the effects of CSR on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a strengthening nature. company size acts as a control variable for the effect of good corporate governance and social responsibility on company value.
PENGARUH TALENT MANAGEMENT DAN KNOWLEDGE SHARING TERHADAP KINERJA KARYAWAN DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL MEDIASI (Studi pada Rumah Sakit Umum Bandung di Kota Medan) Agustina Handayani; Survival; Ana Sopanah; Hanif Rani Iswari; Choirul Anam
MANAJEMEN DEWANTARA Vol 10 No 3 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i3.23091

Abstract

This study aims to determine the influence of Talent Management and knowledge sharing on employee performance with Employee Engagement as a mediating variable. The research model used in this study is variance-based Structural Equation Modeling (SEM), namely Partial Least Square (PLS). The population used in this study consisted of employees at Rumah Sakit Umum Bandung in Medan City. The number of samples was 54 respondents. A Likert scale was used to measure respondents’ statements in the questionnaire with alternative answers consisting of strongly disagree, disagree, neutral, agree, and strongly agree. To test the hypotheses, the researcher analyzed the data using the SEM-PLS model with SmartPLS version 3 software. The results of the study indicate that Talent Management has a positive and significant effect on employee performance. Knowledge Sharing has a positive and significant effect on employee performance. Talent Management has a positive and significant effect on employee engagement. Knowledge Sharing has a positive and significant effect on employee engagement. Employee Engagement has a positive but not significant effect on employee performance. Employee Engagement is unable to mediate the influence of Talent Management on Employee Performance. Employee Engagement is also unable to mediate the influence of Knowledge Sharing on Employee Performance
Co-Authors Agustina Handayani Choirul Anam Dettha Restya Utami Gunarianto Hanif Rani Iswari Indana Jamila Novianti Kusila Meyrin Rossalia Midhatul Khasanah Mohammad Supriyadi Survival