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Tumanan, Natalia; Tumanan, Natalia; Dyah Ratnawati

JURNAL ILMIAH EKONOMI DAN BISNIS 2021 LPPM Universitas Sains dan Teknologi Komputer

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.

Achmat Mustajib; Sulistianto Sutrisno Wanda; Sulistianto Sutrisno Wanda

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

When a company operates, demands and responsibilities are attached responsibility for the company concerned for the local community in surroundings. Communication in internal discussions can be said to be more important rather than external communication, because discussion must function effectively in achieve its goal of maintaining relations with all publics within the discussion. In a In the company there are many people from various social and different professionals working for the same goal. It is hoped that the Employee Discussion Online Forum can provide benefits and ease of discussion, efficient and reliable information services updates to mployees and makes it easier for employees to exchange various ideas and information and can also resolve conflicts internals. design The development of this Employee Discussion Online Forum via Internet by website uses PHP and MySQL applications.

Eunike Eunike

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2021 Sekolah Tinggi Teologia Kerusso Indonesia

Dance is strongly connected to life, freedom, salvation, restoration and victory over the enemies. The Bible uses the word dance for the first time in the verse when Miriam took her tambourine and led the Israelites in a victorious dance after they had been set free from the Egyptians, who chased them into the red sea. God gave them salvation, victory, deliverance, and life. Miriam’s dance was a respond and expression of victory over the enemies (Ex. 15:20). Dance or body movement is a language of communication equal to words, music, or other expressed art. For this reason, when a dance is communicating the word of God, for certain people or in certain situations then it could becalled a prophetic dance. To be a dancer is a great calling. A calling to bring back what has been taken from heaven, a calling to love God more and more, a calling to make a new covenant between men and God. Prophetic dance is a way to serve God through dance. In this way a dancer is not an artist who chooses to be served rather than to serve. But the principle is when one is appointed to be a leader, the more is his responsibility to serve his brethrens. Every movement is a body language to communicate the messages. Within the context of dance, every movement should carry a message in a way that people would understand the meaning when they see the dance.

Siti Famila Karuniansyah; Saiful Anwar

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

Mujiyono Mujiyono; Kristyana Dananti

Progress : Jurnal Manajemen dan Akuntansi 2021 STIE Rajawali Purworejo

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosure in stock prices. The population in this study are mining companies listed on the Indonesian Stock Exchange in 2016-2018. With purposive sampling method obtained 17 companies. The data collection used is a documentation study method by obtaining data in the form of company annual report. Proxied CSR includes CSR-Eonomy, CSR-Environment, and CSR-Social. GCG is proxied by an Independent Commissioner and an Independent Audit Committee. The data analysis technique used multiple linear regression analysis. This includes the classical assumption test, t test, coefficient determination and F test. The results show that CSR-Economic disclosure has a positive but significant effect on stock price. CSR-Environmental disclosure has a significant positive effect on stock price. CSR-Social disclosure has a significant positive effect on stock price. Each Independent Commissioner and Independent Audit Committee have a positive significant effect on stock price. 

Renandani, Inka; Suliantoro, Adi

DINAMIKA HUKUM 2020 Universitas Stikubank

Transportation is a very important aspect of its existence in society, both the transportation of people and goods. One of the well-known online transportation companies in Indonesia is PT Gojek Indonesia. During its development, there have been actions committed by unscrupulous people in the community that harm online motorcycle taxi drivers, namely fictitious / fake orders. Fictitious Order is an order that starts with creating a fake account through an online transportation application that can harm the company.The problem is what is the form of the agreement between the driver and the user and is there the responsibility of PT Gojek Indonesia. The method used in this research is sociological juridical, with data sources in the form of interviews. The results of the analysis were presented descriptively and analytically.The results show that there is no legal regulation that regulates protection for Gojek drivers who experience fictional orders. But from the PT. Gojek provides compensation in the form of compensation money. However, this is not widely used by drivers, because the process of disbursing compensation money takes time, so the driver as the victim prefers to bring the results of the fictitious order himself or sell it to someone else.  Keywords: Protection, Transportation, Gojek

Triyanto, Triyanto; Dzulhijjah, Alifi Kurnia

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2020 Prodi PPKn Universitas Slamet Riyadi

The purpose of this research is to find out the effectiveness of the Surakarta City GenRe Program in strengthening civic responsibility. The research method used in qualitative research with a case study method. GenRe Program is able to be a good forum for the formation of adolescent characters, especially in strengthening civic responsibility. This success can certainly be achieved by various factors. As for one of the factors that influence that is related to strategy. Some of the strategies needed are (1) Maximizing SDM by managing GenRe Program services; (2) Establishing and developing PIK R in several regions; (3) Developing the GenRe Program; (4) Increasing the GenRe program partnership; (5) Develop coaching and evaluation periodically. Thus the GenRe program is able to produce teenagers who can be educated consistently and in accordance with their capacities through maximizing their potential while forming civic responsibility Keywords: GenRe Program, Raising Potential for Youth

nurcahyono, Nurcahyono

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

Irpan, YB; Susilowati, Endang Yuliana; Sekartaji, Cindi; Rahman, Zulfi

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

Forms of domestic violence action in the community Kel. Purwosari, Kec. Laweyan, the city of Surakarta still does not need to be reported by the surrounding community. This is because there is a reason that acts of domestic violence are internal family matters and other people do not need to interfere to then be able to intervene or even report these acts of domestic violence. From the above conditions, it can be seen that not many people know that anyone can report this action to anyone who knows about the incident. This is a mandate from the existence of Law no. 23 of 2004 concerning the Elimination of Domestic Violence. Meanwhile, if you look at the conditions in the community, it turns out that domestic violence is taboo for others to know and it is a shame for the head of the family that he is considered unable to take care of his household affairs properly until he has to commit domestic violence to his family members. In addition, there are also Kelurahan officials who do not know that this is also a collective responsibility in order to minimize the increase in cases of domestic violence in Indonesia. Where this usually leads to divorce in marriage and the psychology of children from victims of domestic violence.

Ramlan, Ramlan; Isroani, Farida

Jurnal Faidatuna 2020 STAI Denpasar Bali

Educational activity is a process that is designed in such a way and applied formally and measurably with the hope of achieving maximum and effective goals, especially the goals of national education as stated in article 3 of Law no. 20 of 2003. In achieving this National education goal, this goal was designed by experts in the national capital while the humans who serve as this national goal are in areas with different cultures and intelligences, as well as teachers who carry out the heavy task must be able to describe and interpret Law no. 20 of 2003 must be able to achieve this at the same time, besides the teacher's responsibility to educate the nation's children, teachers also have responsibilities that are no less serious towards their families, both economic and other responsibilities. It is very wise for the government to pay more attention to teachers with a policy of providing additional financial income from the professionalism of teachers, namely a professional allowance of 100% of the basic salary, teacher professionalism is a condition for obtaining this allowance and to be recognized as a professional teacher, teachers must meet various requirements. as evidenced by the portfolio collected. Unfortunately in the collection of fortopolio there are many loopholes for dishonesty by some unscrupulous teachers where the skills and professionalism of the teacher are not as what the fortopolio explains, because fortopolio can be obtained without strict selection, so teachers who are considered professional by the state and have been given the trust to educating the nation's children and have been rewarded with a professional allowance (which is called a certification allowance) even though not all certified teachers are necessarily professional, because fortopolio is easy to manipulate.

Malinton, Devi; Kampo, Kunradus

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.

Yeyen Darmadji

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2019 Sekolah Tinggi Teologia Kerusso Indonesia

Improving living standards is a problem that continues to roll from time to time, both with the theme of poverty alleviation or economic empowerment. In the context of the Christian world the church must provide education about the importance of people doing entrepreneurship in order to improve their economy. This article is a qualitative study with a literary approach to reflect biblically about entrepreneurship and how the church cares to do that as its responsibility. In conclusion, Christian counseling approaches can be used to encourage Christian entrepreneurship activities.

Nisak, Khoirun; Jaeni, Jaeni

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 247 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity,Profitability, and Size of Board of Commisioner while for Industrial Type and Managerial Ownership not have significant influence to the Corporate Social Responsibility Disclosure.  Keywords: firm size, liquidity, proftitability, industrial type, managerial ownership, size of board of commissioner, corporate social resposibility disclosure

Adi Suliantoro, Alfin Andrey Ryanto,

DINAMIKA HUKUM 2019 Universitas Stikubank

Problems related to illegal downloading are still a problem for songwriters or musicians in Indonesia. In the UUHC and the ITE Law, it has also been regulated regarding the protection of copyright infringement through the internet media. In fact, the enforcement of this law is less firm. Based on the explanation given to the description above, this research is entitled "Legal Protection for Songwriters on Internet Media (Sociology of Law Studies)." The formulation of the problem of this research is how the legal protection for songwriters on the internet media, how is the responsibility of the free Mp3 song download service provider against copyright infringement through the internet media for songwriters, public perception regarding the protection of songs circulated on the internet media. The approach method used in this research is sociological juridical. The research specification was carried out by descriptive analytical. The method of presenting data in this study was carried out by direct interviews with the community or filling out questionnaires on the internet. The analysis used in this paper is qualitative. The results show that the legal protection of songwriters has been automatically protected by UUHC, the government has also made efforts to block illegal song download sites but in reality people still download illegal songs on the internet, the responsibility of free song download service providers, in the development of copyright infringement through Internet media is usually charged to the Internet Service Provider (ISP) if the provider provides facilities that allow copyright infringement to occur. Site providers have actually become an irregularity, these sites have shifted their position from being an illegal site to a legal site by positioning themselves as a song search site, the song provider in this case has violated the law. Public perception about individuals who download songs are wrong because they violate the Copyright Law. The public is aware of copyright infringement, but according to facts on the ground, people still download songs without permission. This behavior is carried out because the protection of songs by the Government is not strong enough. There are no strict sanctions for providers of free songs on the internet and free song downloaders on the internet.   Keywords: UUHC Protection, Download Songs, Service Providers on Internet Media  

Fitika Andraini, Tira Hana Kristina,

DINAMIKA HUKUM 2019 Universitas Stikubank

Freight of goods and passengers in Indonesia With the availability of goods and transportation needed by transportation, there are many entrepreneurs or transportation service companies in the three transportation routes. PT. Pandu Logistik is a company engaged in the transportation of goods which is a legal entity in the Commercial Postal Service as stipulated in article 18 paragraph (1) of Law Number 38 of 2009 concerning Postal. During the process of shipping goods sometimes it does not need to be done with problems, for example regarding expenditures, both originating from nature, human actions or from the nature of the goods themselves. In answering this law, the approach method is carried out using the sociological juridical method with descriptive analytical specifications and the analysis is done qualitatively. The results of this study indicate that the standard agreement in the transportation agreement determined by the carrier according to the position of the parties is not balanced and there is no freedom of transfer to determine the contents of the agreement. Factors that cause ownership change, damage or loss of goods in PT. Pandu Logistics is 2 factors, the first factor which is a factor of PT. Pandu Logistik itself and the second is external factors such as circumstances and accidents that cannot be done in the transportation of goods. The responsibility of PT. Pandu Logistics Semarang for lost or damaged goods that is by way of compensation of 10 times the shipping fee or a maximum of Rp. 1,000,000 (one million rupiah), except if PT. Pandu Logistik Semarang can prove right and wrong that PT. Pandu Logistik Semarang, apart from the negligence and mistakes of the sender of the goods or because there is something about the cargo that does not reach the recipient of the goods, this is what frees PT. Pandu Logistik from Semarang sent by the goods sender. This is in accordance with article 10 paragraph (2) letter i Government Regulation Number 15 Year 2013 concerning Regulation Number 38 Year 2009 concerning Postal   Keywords: Standard Agreement, Factors, Responsibility, Delivery of Goods

Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

Nugrahanti, Yeterina Widi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra

Utomo, Nanang Ari

Dinamika Akuntansi Keuangan dan Perbankan 2017 Faculty of Economic and Business Universitas STIKUBANK

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.

Nisa, Fauzizah Nasyirotun; Kurniasari, Dian

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

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.

Handoko, Krisno

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2017 Prodi PPKn Universitas Slamet Riyadi

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