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All Journal Shirkah: Journal of Economics and Business Community Engagement and Emergence Journal (CEEJ)
Prahastiwi, Aisyah Laras
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Pengaruh Gender Diversity, Managerial Ownership, Slack Resources, dan Firm Performance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Prahastiwi, Aisyah Laras; Nursiam, Nursiam
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9809

Abstract

Penelitian ini menganalisis pengaruh Gender Diversity, Managerial Ownership, Slack Resources, dan FirmPerformance terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan perbankankonvensional yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Penelitian menggunakan metodekuantitatif dengan explanatory research dan data sekunder dari laporan tahunan serta laporan keberlanjutan.Sampel penelitian terdiri dari 22 perusahaan yang dipilih melalui purposive sampling dan menghasilkan 53data observasi. CSR diukur menggunakan indeks pengungkapan berbasis GRI Standards, sedangkan analisisdata dilakukan dengan regresi linear berganda (OLS) meliputi uji asumsi klasik, uji F, uji t, dan R². Hasilpenelitian menunjukkan bahwa Gender Diversity dan Managerial Ownership tidak berpengaruh signifikanterhadap pengungkapan CSR. Sebaliknya, Slack Resources berpengaruh positif signifikan, sedangkan FirmPerformance berpengaruh negatif signifikan. Temuan ini menegaskan bahwa ketersediaan sumber dayacadangan dan kondisi kinerja perusahaan berperan penting dalam tingkat pengungkapan CSR perbankan.
Integrating Digital Transformation, Internal Control, and Socio-Spiritual Values for Sustainable Competitive Performance of MSMEs Putri, Eskasari; Ramadhan, Abid; Akbar, Ashar Mukhammad; Wibawa, Mochammad Adhitya; Febriyanti, Rosa Indah; Prahastiwi, Aisyah Laras
Shirkah: Journal of Economics and Business Vol. 11 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i1.988

Abstract

Despite extensive research on internal control, digital transformation, and socio-spiritual values, their integrated impact on the sustainable competitive performance of MSMEs remains underexplored, particularly in developing economies. This study aims to analyze the combined effects of internal control components, digital transformation, and socio-spiritual values on MSME performance in Indonesia. A quantitative approach was employed using a cross-sectional survey of 416 MSME actors in Central Java province, selected through purposive sampling. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that all internal control elements, digital transformation, and socio-spiritual values have a positive and significant effect on sustainable competitive performance, with digital transformation emerging as the most influential factor, followed by monitoring activities and socio-spiritual values. These results point out the importance of integrating technological capability, effective governance, and value-based practices in strengthening MSME sustainability. The study extends the Resource-Based View and internal control framework by incorporating socio-spiritual values as strategic resources and offers practical guidance for developing adaptive and sustainable MSME strategies.
Co-Authors Abid Ramadhan Akbar, Ashar Mukhammad Febriyanti, Rosa Indah Nursiam, Nursiam Putri, Eskasari Wibawa, Mochammad Adhitya