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All Journal Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal
Sinaga, Melisa
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Pemberdayaan Pelaku UMKM melalui Pencatatan Keuangan Sederhana Membangun Budaya Kepatuhan Pajak Islamaya, Dina; Rohimah, Rohimah; Zia, Kahaliza; Sinaga, Melisa; Ruhiyat, Endang; Holiawati, Holiawati
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3525

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi kendala rendahnya literasi keuangan dan kesadaran pajak. Program Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Kelurahan Benda Baru, Kota Tangerang Selatan, dengan tujuan meningkatkan kemampuan pelaku UMKM dalam pencatatan keuangan sederhana dan memahami kewajiban perpajakan. Melalui pelatihan berbasis praktik (learning by doing), peserta mempelajari pencatatan transaksi harian dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam mengelola keuangan usaha dan memahami konsekuensi perpajakan. Program ini diharapkan dapat memperkuat tata kelola bisnis UMKM serta mendukung peningkatan kepatuhan pajak secara berkelanjutan.
The Influence of Corporate Social Responsibility (CSR) and Profitability on Firm Value Wati, Irma; Sinaga, Melisa; Kartikasari, Rika; Wasniyah, Wasniyah; Kusumaningsih, Ani
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1808

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sampling technique used is purposive sampling, resulting in 30 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, CSR and profitability have a significant effect on firm value. The coefficient of determination indicates that the independent variables explain 26.73% of the variation in firm value, while the remaining 73.27% is influenced by other variables outside the model. These findings suggest that profitability plays a more important role in influencing firm value compared to CSR in the mining sector.
Co-Authors Holiawati, Holiawati Islamaya, Dina Kartikasari, Rika Kusumaningsih, Ani Rohimah Rohimah Ruhiyat, Endang Wasniyah, Wasniyah Wati, Irma Zia, Kahaliza