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The company's value can be measured from the Price Book Value (PBV). PBV is the ratio of stock price to book value companies that show how much the stock price per share as compared to book value per share.The sample of this study consisted of 10 companies included in the index LQ45 firm and the index of Sembiring listed in Indonesia Stock Exchange during the years 2010 to 2013. Analytical techniques used are the Multiple Regression Analysis with a significance level α = 5%. Profitability positively effect and significantly on the value of the company. Company size negatively effect and significantly on the value of the company. Leverage positively effect and significantly on the value of the company. Corporate Social Responsibility positively effect and does not significantly on the value of the company.   Keywords : Profitabilitas, Size company, Leverage and the value of the company.

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.

Tujuan yang ingin dicapai dalam penelitian ini adalah Menganalisis pengaruh kegiatan pramuka di Gudep Madrasah Aaliyah Negeri Babakan Lebaksiu Kabupaten Tegal Tahun 2016 terhadap peningkatan karakter disiplin dalam pembelajaran Pendidikan Pancasila an Kewarganegaraan. Penelitian ini merupakan penelitian tindakan kelas, Dalam penelitian ini, populasinya adalah siswa kelas XI MAN Babakan Lebaksiu yang berjumlah 319 siswa. Sampel diambil dengan teknik random dengan cara Quota random sampling dengan mengambil sampel sebanyak 15-20 % dari populasi, dengan hasil perhitungan yang berjumlah 67 siswa. Teknik pengumpulan data dalam penelitian ini menggunakan Metode angket. Metode angket digunakan untuk mengumpulkan data mengenai pengaruh kegiatan pramuka terhadap karakter disiplin.. Triangulasi yang digunakan dalam penelitian ini adalah pertama triangulasi sumber dengan membandingkan apa yang dikatakan siswa dan guru. Triangulasi metode yaitu pembuktian dengan observasi mengenai pelaksanaan kegiatan Pramuka. Teknik analisis data menggunakan deskriptif kritis komparatif. Pelaksanaan ini dilakukan dalam satu siklus yang terdiri dari perencanaan, pelaksanaan, observasi, dan refleksi.Berdasarkan hasil penelitian diperoleh kesimpulan sebagai berikut: 1). Kegiatan kepramukaan dapat meningkatkan Karakter Disiplin sebesar 82,30%, yaitu berhubungan dengan pembentukan dan ketercapaian kompetensi warga Negara melalui civic responsibility dalam Pendidikan Pancasila dan Kewarganegaraan. 2). Integrasi nilai- nilai karakter, dalam pembelajaran Pendidikan Pancasila dan Kewarganegaraan tidak hanya melekat dalam kurikulum, tetapi dapat juga diintegrasikan dalam kegiatan ekstra kurikuler, seperti Kegiatan pramuka. 3). Karakter dimaknai sebagai cara berpikir dan berperilaku yang khas tiap individu untuk hidup dan bekerjasama, baik dalam lingkup keluarga, masyarakat, bangsa, dan negara. Individu yang berkarakter baik adalah individu yang dapat membuat keputusan dan siap mempertanggungjawabkan setiap akibat dari keputusannya. Kepramukaan adalah proses pendidikan di luar lingkungan sekolah dan di luar lingkungan keluarga dalam bentuk kegiatan menarik, menyenangkan, sehat, teratur, terarah, praktis yang dilakukan di alam terbuka dengan Prinsip Dasar Kepramukaan dan Metode Kepramukaan, yang sasaran akhirnya pembentukan watak, akhlak dan budi pekerti luhur.Kata Kunci : Karakter, Disiplin, Pendidikan Pancasila dan Kewarganegaraan, Pramuka

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, the result showed that the CSR Dislosures have no effect toward abnormal return and unexpected trading volume. Keywords : corporate social responsibility (CSR) disclosure, abnormal return, unexpected trading volume

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.

This research aims to clarify how the implementation of social audits in Corporate Social Responsibility. Object of research is at PT Apac Inti Corpora Bawen Semarang. The data were collected by interview and documentation techniques. The results showed that social audit is a part of the company's strategy phases to be done. Social audit conducted in the form of obtaining such certification  ISO 9001, ISO 14001 and PROPER Kementerian Lingkungan Hidup. Social audit was conducted by stakeholders outside the company, it is important to assess whether the activities carried out by the company has been in the interest of all stakeholders. Key words: Social Audit, Corporate Social Responsibility

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

Abstract: The phenomenon in empirical domain of saving and credit cooperation is believed to have destroyed the ideal concept of cooperation. However, the norms can not protect the concept. Saving and credits are often used by the managerial, mostly businessmen to offer saving and draw credits from the society. The unbalance of of the contributed capital and the authority of drawing credit risks in the security of the creditors. The lack of the rules in cooperation Rules about if unmet of formal requirements causes the managerial to take the responsibility personally gives a lot of advantages to the managerial. It is because the managerial conduct cooperation as a firm with a very limited responsibility. Keywords: cooperation, changes of cooperation rules

Abstract: A non well-managed cooperation has disadvantaged the creditor. It is caused by the difficulties to draw the fund from the debtors. But when the creditors ask to the court with the bad achievement reasons, the court refuse to conduct because the committee is not the party in the agreement. Therefore, it is necessary to construct fiduciary duty so that the committee who do not work properly can be put personal responsibility for this agreement. Key words: personal responsibility, fiduciary duty