Publication Search

68,793 articles from 594 journals · 1,699 citations tracked

Showing 321-340 of 6,038

Analytics

Endang Suriyani Munthe; Nasya Wahyuni; Syairah Nasution; Imsar Imsar

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the effectiveness of Rengginang MSME registration on Google Maps as a strategy to strengthen the economy in Pahang Village, Babata Village. The background of the research shows that most MSMEs still rely on conventional marketing so that business visibility is relatively low. With a qualitative case study approach, this study explores the experience of the owner of Rengginang Azam MSMEs, Mrs. Siti, who registered her business location on Google Maps. The results of the study show that digitalization through Google Maps has a positive impact in the form of increasing accessibility and reach for customers, especially from outside the village. Location registration allows customers to find more complete information about products and locations, increasing the number of visits to the store. The real impact felt is an increase in sales and profits without additional promotional costs. This study concludes that the use of Google Maps as a digital promotional medium is an effective strategy in strengthening the competitiveness of MSMEs in the digital era. In addition, this finding confirms the importance of digital literacy for MSME actors to utilize technology as a means of business development and strengthening the local economy.

Nathasya Kusuma Wardani; Rina Ayu Vildayanti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.

Siti Saniati Saparina; Firda Isnawati; Hilmi Satria Himawan; Wehdawati Wehdawati; Sofyan Hakim

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This community engagement program addresses the limited digital marketing utilization of Be Bloomy Bouquets, a creative knitting business, within the MBKM Entrepreneurship framework. The program aims to design and implement adaptive digital marketing strategies to enhance brand visibility, competitiveness, and business sustainability. Using a Participatory Action Research (PAR) approach, the program was conducted from October to November 2025 through preparation, implementation, and evaluation stages. The results indicate that digital marketing assistance via Instagram and TikTok significantly increased audience reach, customer interaction, and brand awareness, while marketplace utilization still requires further optimization. The discussion highlights that integrating handmade product creativity, digital branding strategies, and participatory reflection fosters entrepreneurial behavior change and strengthens local leadership capacity. In conclusion, the program generates not only technical improvements in marketing performance but also social transformation through enhanced digital literacy, independence, and local leadership. Future recommendations emphasize content consistency, production management, and sustainable digital marketing strategies.

Risyad Fakar Lubis; Dwi Khairunnisa; Triana Triana; Maura Faradita; Andini Fadhila Hasibuan

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of local Micro, Small, and Medium Enterprises (MSMEs) in utilizing lemongrass (Cymbopogon citratus) as the main ingredient for mosquito repellent products and its contribution to improving the economy of the community in Timbang Jaya Village. Lemongrass contains essential oils that function as a natural insect repellent, making it a potential raw material for value-added products such as mosquito repellent sprays, aromatherapy candles, and herbal lotions. This research employed a descriptive qualitative method with data collected through interviews, observations, and literature studies. The findings indicate that local MSMEs play a significant role in the production process, product innovation, and marketing of lemongrass-based products. Besides generating additional income, this development also creates new job opportunities and supports the village’s economic independence. However, several challenges remain, including limited capital, lack of processing technology skills, and competition with chemical-based products. The recommended solutions include capacity building through training and mentoring, better access to funding, and strengthening digital marketing strategies. Therefore, the development of mosquito repellent products from lemongrass by MSMEs not only contributes to the community’s economic growth but also provides an environmentally friendly alternative beneficial for public health.

Asrifah Nabila; Muhammad Haikal Amril Tanjung; Wahyu Pinastia Ningrum; Zahra Safira; M. Fakhriza

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research aims to identify and design relevant digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) in Sikeben Village, with the goal of enhancing business sustainability through the utilization of the village’s social media platforms. The study employs a descriptive qualitative approach using interviews, observations, and documentation analysis involving MSME entrepreneurs, village officials, and social media managers of the village. The findings indicate that leveraging the village’s social media can expand market reach, improve customer interaction, and construct a positive image of local products. However, challenges remain, such as limited digital literacy, internet infrastructure issues, and a lack of systematic content strategies. As a result, the study proposes a community-based digital marketing model, which includes market segmentation, strengthening local content, stakeholder collaboration, and data-driven evaluation.

Dewanti Risa Utami; Lutfi Zulkifli; Malinda Aptika Rachmah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The Barokah Lumintu Women Farmers Group (KWT) in Siwarak Village has great potential in processing pineapple as the village's leading commodity. However, the processing activities carried out are still simple, not yet standardized, and not yet oriented towards production continuity and market needs. This community service activity aims to strengthen the entrepreneurial spirit of KWT members and increase the capacity and continuity of pineapple processing products through the application of appropriate technology. The implementation methods include entrepreneurship training, technical training in pineapple processing, assistance in the application of appropriate technology, and strengthening of production and marketing management. The results of the activities show an increase in the knowledge and skills of KWT members in pineapple processing, an increase in production process efficiency, and the growth of a more market-oriented entrepreneurial awareness. This program is expected to encourage the sustainability of the pineapple processing business and increase the economic independence of the members of KWT Barokah Lumintu.

Andrian Febriansyah; Fittrah Mirza; Siti Aisyah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting the Indonesian economy, especially in rural areas where they contribute significantly to employment and local income. Sait Buttu Saribu Village in Simalungun Regency possesses considerable potential in the agricultural, tourism, and culinary sectors, which can be developed through strong MSME activities. Nevertheless, many local MSMEs continue to experience challenges related to limited promotion, weak branding, and restricted market access. This study aims to analyze visit-based and promotional strategies for MSMEs as an effort to strengthen the village economy and enhance business competitiveness. The research methods consist of a literature review of relevant previous studies and field observations conducted through community service activities in the village. The findings indicate that industrial visits, digital promotion via social media platforms, the utilization of Google Maps for location visibility, and branding that highlights local wisdom are effective strategies for expanding market reach and increasing MSME competitiveness. Through strong synergy among the village government, MSME actors, and the local community, MSMEs in Sait Buttu Saribu Village can grow more optimally and contribute to sustainable economic development and tourism.

Wahyudiono Wahyudiono; Santirianingrum Soebandhi; Dana Aditya; Luthfia Nabila Hidayani

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This community service aims to provide training on the use of the Joint Marketing Program (eJMP) application module to micro and small industry players in the  Surabaya city, so that marketing of MSI products can be carried out flexibly without being limited by space, place and time, so that marketing can reach a wider network and ensure the sustainability of MSI businesses in the future. This community service activity uses a qualitative descriptive approach by photographing the real conditions of marketing management of micro and small industries, then providing eJMP module training to 20 micro and small industry sector players as well as owners who are domiciled in the Surabaya city. The eJMP module training method is implemented through four stages, namely: (1) identifying the suitability of the eJMP module content to the marketing needs of MSI businesses, (2) determining the eJMP module training model with its marketing literacy priorities, (3) elaborating the eJMP content with MSI marketing literacy materials, and (4) implementing the eJMP module training for micro and small industry players. The results of this training indicate that micro and small industry players still experience difficulties in marketing MSI products, therefore optimizing the use of the eJMP application can help micro and small industry businesses to optimize marketing together, flexibly and effectively. This eJMP application module training includes material on the important role of joint marketing, optimizing the role of cooperatives, an introduction to the eJMP application and joint marketing simulations through the eJMP application. This training, which is carried out in a structured and systematic manner for micro and small industry players, is expected to be able to improve flexible and effective joint marketing and ensure the sustainability of MSI businesses in the future .

Gracia Marsella Nggay; Sahri Aflah Ramadiansyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the implementation of Integrated Marketing Communication (IMC) at NailedShape, a Bali-based nail art micro-enterprise, as a strategy to foster customer loyalty. NailedShape operates under a home-service and home studio model, primarily using Instagram for promotion and customer engagement. The study utilizes a descriptive qualitative method, collecting data through interviews and observations with the owner, customers, and micro-influencers. The research findings show that NailedShape successfully employs IMC techniques, such as visual content, customer testimonials, and collaborations with digital influencers, to capture attention and create strong emotional connections with customers. This integrated approach helps in building a positive brand image and maintaining customer engagement. However, the study also highlights challenges, such as limited resources and frequent changes to social media algorithms, which hinder consistent communication and marketing efforts. Despite these obstacles, the study concludes that a well-executed IMC strategy remains effective in enhancing customer loyalty, reinforcing the importance of an integrated communication approach for small and medium enterprises (SMEs) in the beauty industry. By utilizing digital platforms effectively, NailedShape can compete in a highly dynamic market. The findings suggest that beauty-based MSMEs can benefit greatly from IMC in the digital era, as it not only enhances brand perception but also helps in building lasting customer relationships.

Gita Maria Rehulina Sembiring; Adri Sadewa Sirait; Roy Nanda Kesuma; Winda Windari Tarigan; Cherin Yorenta Tarigan +1 more

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

The advancement of information technology has rapidly transformed trading patterns in Indonesia, shifting from conventional transactions to online transactions through marketplace platforms. On one hand, this transformation provides convenience and efficiency for both businesses and consumers. On the other hand, it has also given rise to various legal issues, particularly regarding consumer protection. This article aims to examine how legal protection for consumers is implemented in electronic sales agreements on marketplaces, while also identifying the obstacles encountered during its implementation. The study employs a normative juridical approach, using conceptual analysis and legislative review, supplemented by empirical data obtained from interviews. As described, legal protection for consumers in electronic transactions in Indonesia remains suboptimal. Specifically, these challenges include biased law enforcement, low levels of consumer literacy, and ineffective dispute resolution mechanisms. In practice, marketplaces have incorporated consumer protection features such as escrow systems, refund mechanisms, and complaint centers; however, their implementation still suffers from limited transparency and effectiveness. Furthermore, existing regulations are slow to respond to the dynamics of cross-border transactions and ongoing digital innovations. Therefore, comprehensive regulatory reform, stronger enforcement, and enhanced legal and digital literacy among the public are necessary to ensure effective consumer protection.

Abdiel Anugrah Lahagu

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The objective of this activity is to foster a spirit of entrepreneurship among students by utilizing productive land on the STT Sabda Agung campus as an educational vegetable garden. This activity is designed to engage students actively and collaboratively throughout the entire agricultural cycle, from the planning stage, land preparation, planting various types of vegetables such as water spinach, mustard greens, and spinach, maintenance, to the harvesting and marketing of the produce. The primary focus of this activity is not only on the technical aspects of farming but also on character development, fostering independence, and enhancing students’ managerial skills in managing small-scale business units. The outcomes of this initiative demonstrate a significant increase in students’ interest and understanding of agriculture-based entrepreneurship, particularly regarding the utilization of backyard spaces. In addition to providing educational value, this land optimization has successfully transformed the campus area into a productive and aesthetically pleasing green space. As a result, students now possess practical skills that can serve as a foundation for future economic independence, particularly in the service sector. Through this integration of theory and practice, it is hoped that an innovative learning ecosystem will be created to foster the emergence of competent young entrepreneurs who are environmentally conscious.

Rifqi Widyan Farhan; Oktaviana Purnamasari

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In the highly competitive sports equipment market, particularly for badminton items, businesses must rely not only on high-quality products but also on efficient digital media marketing techniques. Brands frequently utilize Instagram, a visual social media site, to enlighten consumers about their products and pique their interest. Yonex uses Instagram with the account @yonex_badminton. Nevertheless, a large following and frequent posting may not always indicate how well a piece of content stimulates customer interest in making a purchase. The purpose of this study is to examine how @yonex_badminton Instagram content affects consumer interest in making purchases. With the use of statistical software, this study employs a quantitative methodology that includes survey procedures and data analysis utilizing basic linear regression. 84 responders who followed the @yonex_badminton Instagram account made up the research sample. With a t-value of 13.387 and a significance value of 0.000, the results demonstrated that Instagram content had a favorable and substantial impact on customer purchase interest. Instagram content may account for 68.6% of the variance in customer purchase interest, according to the coefficient of determination (R2) value of 0.686. Other factors that are not within the purview of this study account for the remaining 31.4%. This research gives a broad overview of how managing regular, engaging, and educational Instagram content may be a useful digital marketing tactic and boost customer interest in making a purchase.  

Abdul Ghofur; Hendri Kurniawan; Ahmad Muthohar; Dyah Palupiningtyas

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

Vicky Vicky; Erry Yudha; Wahyuni Dian Purwati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of Digital Marketing and Electronic Word of Mouth (eWOM) has encouraged hospitals to adopt digital communication strategies to attract patients’ visit intentions. However, in public hospitals, the effectiveness of these strategies in influencing patient behavior still requires empirical validation. This study aims to analyze the influence of Digital Marketing and eWOM on patient visit intention, with Brand Awareness as an intervening variable at RSUD Cengkareng.This research employed a quantitative approach with an explanatory design. Data were collected from November to December 2025 from 100 general outpatient respondents selected using the Slovin formula and a simple random sampling technique. The data were gathered through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software.The results show that Digital Marketing and eWOM have a positive and significant effect on Brand Awareness. Both variables also significantly influence patient visit intention, with eWOM demonstrating the strongest effect. These findings indicate that information shared through digital platforms and patient recommendations plays an important role in shaping potential patients’ decisions to visit the hospital. However, Brand Awareness does not have a significant effect on patient visit intention and does not mediate the relationship between Digital Marketing, eWOM, and visit intention. This suggests that, in the context of RSUD Cengkareng as a public hospital, patients’ visit decisions are more directly influenced by digital information exposure and the credibility of online recommendations rather than by brand recognition alone.

Nugroho Suryo Bintoro; Nurman Fadjar Setiawan; M. Afif Khoiruddin

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

The development of rural economies based on locally superior commodities is an integral part of inclusive and sustainable development strategies. Sumberdem located in Wonosari Subdistrict, Malang Regency, possesses significant potential for the development of coffee-based ecotourism. However, this potential remains largely underutilized due to several structural and institutional constraints. Key challenges include inadequate supporting infrastructure, limited capacity of local human resources, and the absence of downstream processing for coffee products. This community engagement program implemented an adaptive approach known as the Lumintu model, rooted in the Participatory Rural Appraisal (PRA) framework. Field assessments revealed critical limitations such as poor road access to plantation areas, insufficient agricultural irrigation, and weak digital connectivity. Moreover, the capacity of village institutions—such as the Village-Owned Enterprises (BUMDesa) and coffee farmer groups—remained low, resulting in local coffee products with limited added value. The initial implementation of the program has shown promising results, particularly in strengthening institutional capacity through training on tourism business management and high–value coffee processing. Furthermore, product diversification through the development of coffee-based agrotourism and digital marketing innovations has been successfully introduced. Overall, this community engagement initiative has provided a concrete solution to rural development challenges in Sumberdem Village. Moving forward, the village is expected to strengthen its position as a sustainable coffee ecotourism destination and improve the long-term economic well-being of its residents. The proposed development model also holds the potential for adaptation and replication in other rural areas with similar characteristics, thereby supporting the broader achievement of the Sustainable Development Goals (SDGs).

Anastasia Aprilia Festi Setyastuti; Mada Sutapa

International Journal of Educational Sciences and Languages 2026 International Forum of Researchers and Lecturers

Educational institutions increasingly face competitive pressures in attracting and maintaining student enrollment, particularly within the private school sector. This study examines educational marketing strategies implemented to increase student enrollment in Catholic private schools. The research focuses on two institutions, namely SMA Strada Santo Thomas Aquino and SMA Katolik Lia Stephanie, which demonstrate different enrollment trends and marketing approaches. A qualitative exploratory method was employed to understand institutional strategies and marketing practices in their natural contexts. Data were collected through observation, semi-structured interviews, and documentation conducted between August and December 2025. Data validity was ensured through source and technique triangulation, while analysis followed the Miles, Huberman, and Saldana model consisting of data condensation, data display, and conclusion drawing. The findings reveal that both schools implement educational marketing strategies based on the marketing mix framework (7P), including product, price, place, promotion, people, process, and physical evidence. SMA Strada Santo Thomas Aquino applies a community-relational approach that emphasizes Catholic values, alumni loyalty, school reputation, and word-of-mouth communication within community networks. SMA Katolik Lia Stephanie adopts a differentiation-professional approach by offering flagship academic programs, modern facilities, and structured promotional strategies coordinated by a dedicated marketing team. The effectiveness of these strategies is supported by church networks, alumni engagement, foundation support, and consistent educational service quality. Several challenges were identified, including limited marketing resources, insufficient digital marketing competence, and increasing competition among private schools. Strengthening adaptive and innovative marketing strategies is essential for maintaining institutional competitiveness and sustaining student enrollment in Catholic private educational institutions.

Gandung Kuncahyo; Yunita Primansanti; Anita Oktaviana Trisna Devi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to formulate a Blue Ocean Strategy to enhance business competitiveness through a SWOT analysis approach. The research was conducted using a descriptive qualitative method. Primary data were obtained through interviews with competent parties to identify the internal and external factors of the business, while questionnaires were used as supporting data to capture respondents’ perceptions of the identified factors. The interview results served as the basis for developing the IFAS and EFAS matrices to determine the business position within the SWOT matrix. Furthermore, the SWOT analysis results were used to formulate alternative strategies aimed at creating new value in line with the Blue Ocean Strategy concept. The questionnaire results indicate that respondents’ perceptions tend to support the internal and external factors identified through interviews, thereby strengthening the analytical findings. Based on the results, it can be concluded that formulating a Blue Ocean Strategy through SWOT analysis provides a more innovative and competitive strategic direction. The resulting strategies are expected to help businesses create sustainable competitive advantages and avoid direct competition in saturated markets.

Liza Meichy E. Komul; Adrian Mjesfa; Yellia Priciliya Uktolseja; Albert Muyapa; Julius Denny Polii

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to describe the marketing strategies and adaptability of “cakar bongkar” (second-hand clothing) traders in responding to market dynamics in Nabire City. This study employs a qualitative approach, as it is appropriate for addressing research problems that require an in-depth understanding of the socio-economic realities in Kalibobo Market and Karangtumaritis Market in Nabire City. The data used in this study consist of primary data as the main source and secondary data as supporting and relevant information. Data collection methods are carried out using the triangulation principle, namely through direct observation, in-depth interviews, and documentation. Informants are selected using snowball sampling and purposive sampling methods to obtain comprehensive and representative information. Data processing and analysis are conducted through the stages of data reduction, data presentation, and systematic conclusion drawing. The results of the study indicate that the informants apply five (5) marketing strategies in selling second-hand clothing (cakar bongkar), namely: (1) sourcing strategies, (2) pricing and promotion strategies, (3) word-of-mouth marketing strategies, (4) strategies for building social relationships with customers, and (5) product display strategies using prototype tables to attract consumer attention.

Oktavia, Nova; Firayanti, Yuni; Mahardika, Tubagus

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation

Fatoni, Mohammad Hafid; Suwarno Suwarno

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.