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All Journal Abdimisi TOFEDU: The Future of Education Journal
Pangaribuan, Laspita
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pentingnya Legalitas Usaha dalam Mendorong Tertib Administrasi dan Transparansi Keuangan UMKM di Desa Waringin Jaya Zhafira, puti; Pangaribuan, Laspita; Ekasakti, Yusvinora; Holiawati; Saga, Baharuddin
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56454

Abstract

This Community Service activity aims to enhance the understanding and compliance of Micro, Small, and Medium Enterprise (MSME) owners in Waringin Jaya Village regarding the importance of business legality and proper administrative governance. The program was conducted through training sessions, assistance with administrative procedures, and the use of digital technology for online-based business licensing processes. A post-activity evaluation was carried out using structured questionnaires (post-tests) and in-depth interviews to measure the increase in participants' knowledge, shifts in perception, and their readiness to implement proper business legality practices. The evaluation results indicate that over 80% of participants showed significant improvement in their understanding of business legality concepts, the benefits of administrative compliance, and basic tax obligations. The comprehensive training and mentoring provided have strengthened the independence and sustainability of the MSMEs, while also supporting the development of a culture of financial transparency in Waringin Jaya Village. In the long term, this initiative is expected to foster a collective awareness of the urgency of business legality as a foundation for legal protection and business growth. Keywords: Legality, Administration, Transparency.
The Company Size as a Moderator of the Effect of Corporate Social Responsibility (CSR) and Sales Growth on the Financial Performance of Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024 Nabilah, Dwi Uthari; Hayati, Hikmatul; Pangaribuan, Laspita; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026): IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1507

Abstract

This study aims to analyze the simultaneous effects of corporate social responsibility and sales growth on company financial performance, to analyze whether corporate social responsibility has a positive effect on company financial performance, to analyze whether sales growth has a positive effect on company financial performance, and to analyze whether company size moderates the effect of corporate social responsibility on company financial performance. To analyze whether corporate social responsibility has a positive effect on company financial performance. The population in this study was industrial sector companies listed on the IDX for the period 2021-2024, totaling 65 companies. The sampling technique used was purposive sampling, resulting in a research sample of 18 companies. The data was processed using E-views 12 software, and the research method used was quantitative with a descriptive approach. The analysis used was multiple linear regression analysis and moderated regression analysis. The results of this study indicate that corporate social responsibility and sales growth simultaneously affect company financial performance. Corporate Social Responsibility does not have a positive effect on company financial performance. Sales growth does not have a positive effect on company financial performance. Company size cannot moderate the effect of corporate social responsibility on company financial performance. Company size cannot moderate the effect of sales growth on company financial performance.
Co-Authors Ekasakti, Yusvinora Hayati, Hikmatul Holiawati Nabilah, Dwi Uthari Rosini, Iin Saga, Baharuddin Zhafira, puti