Publication Search

73,099 articles from 684 journals · 2,111 citations tracked

Showing 1-20 of 85

Analytics

Farih Awwalunnajjah, Ahmad; Panjaitan, Roymon; Aqmala, Diana; Nur Cahya, Handy

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This research investigates how the characteristics of virtual influencers influence consumers’ purchase intention, with consumer perception acting as a mediating variable. A quantitative explanatory method was applied, involving 134 social media users who had been exposed to promotional content by the virtual influencer Arbie Seo for Richeese Factory. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that credibility and authenticity exert a positive influence on purchase intention, whereas attractiveness shows a significant negative effect. In addition, credibility, attractiveness, and authenticity positively affect consumer perception. Consumer perception subsequently increases purchase intention and serves as a mediator in the relationship between virtual influencer characteristics and purchase intention.

Rara Dian Setiani; Novi Mubyarto; Ferri Saputra Tanjung; Hansen Rusliani

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to analyze the impact of middlemen on the price of Fresh Fruit Bunches (FFB) of oil palm received by farmers in Lambur I Village, Tanjung Jabung Timur Regency, from a sharia economic perspective. This study also examines the FFB marketing patterns carried out by farmers and the factors that influence farmers in choosing where to sell their harvest. The method used is a qualitative approach with a case study research type. Data were obtained through in-depth interviews, field observations, and documentation to understand FFB marketing practices and the socio-economic relationships between farmers and middlemen. The results show that FFB marketing in Lambur I Village is carried out through three main channels: middlemen, the Marketing Chain of Trust (RAM), and palm oil processing factories. Most farmers choose to sell FFB to middlemen because the transaction process is easier, payments are fast, and transportation costs are not required. In addition, urgent financial needs, limited transportation facilities, and long-standing socio-economic relationships also influence farmers' dependence on middlemen. In practice, middlemen play a dominant role in determining prices, deducting approximately Rp 250–Rp 300 per kilogram from the factory price. From a sharia economic perspective, marketing practices through middlemen are essentially permissible as long as they are carried out with mutual consent and do not contain elements of usury, gharar, or injustice. However, the dominance of middlemen in determining prices indicates a bargaining imbalance that could potentially harm farmers, thus not fully reflecting the principle of justice in sharia economics

Rizka Oktavia; Dewi Shanti Nugrahani; Anes Arini

Progress : Jurnal Manajemen dan Akuntansi 2026 STIE Rajawali Purworejo

This study aims to analyze the impact of women’s dual roles and work stress on the work quality of female employees in the Production Division of PT Unggulrejo Wasono, Purworejo. The background of this research arises from the phenomenon of married female workers who must balance household responsibilities with factory production demands, a condition that often leads to stress and decreased work performance. Using a qualitative approach, data were collected through observation, in-depth interviews, and documentation, and analyzed using Miles and Huberman’s interactive model. The findings reveal that dual roles significantly influence work quality, with many female employees experiencing physical and mental fatigue that lowers concentration, accuracy, and productivity. Work stress is triggered by excessive workloads, high production targets, uncomfortable working conditions, and limited interpersonal support. There are three findings: (1) negative impacts on female employees without family support; (2) dual roles serve as a motivator when supported by spouses or parents; and (3) fluctuating effects depending on household and work conditions. The research implications affirm that PT Unggulrejo Wasono's efforts to address dual roles and work stress remain limited but somewhat helpful. Counseling programs and stress management training have had a positive impact on some female employees, although the effects are not yet widespread due to the absence of structural policies such as workload adjustments or childcare support. As a result, the work quality of employees who receive support tends to be more stable, while those without support remain vulnerable to decreased productivity and increased absenteeism. Therefore, while the existing  efforts  are beneficial,  their  effectiveness  needs  to  be improved  to  achieve broader  positive outcomes.

Fachrudy Asj’ari; Bisma Arianto; Yanus Sumitro; Milla Cendy Audia; Aristyanto, Erwan

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

The research aims to find out and lyze the influence of employee empowerment on goal orientation through work accurancy at the Gempolkrep Sugar Factory, Gedeg district, Mojokerto Regency. The research method used is a quantitative research method with the number of samples used as many as 117 respondents using probability sampling techniques with proportionate random sampling techniques. The method used in the collection of data this study is to use a questionaire method with a scale os assesment using the likert scale. The data analysis technique used in this study is using SEM (stuctural equation modeling) with analysis test tools using IBM SPSS AMOS Statistics Version 22 software. The results showed that : 1) Employee empowerment has a significant and positive effect on the work accurancy of the Gempolkrep Sugar Factory in Mojokerto Regency. 2) Eployee empowerment has an significant and negative effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency. 3) Work accurancy has an significant and positive effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency.

Septiana Nintan; Yuniarti Evi; Nirmala Dewi Dian

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

Emilianus Eo Kutu Goo; Patricius Santio L.S.Botu; Maria Fitriana Dewi Damayanti; Anastasia Krisyanti; Maria Rosadalima +1 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

Tesa Br Simbolon; Nadia Mayluna; Asy Syifa Aisyah Huril Ain Wibowo; Mohamad Narandika; Septi Yulia Ratih +4 more

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

Difta Rifky Restu Kurniawan; Indah listyani; Rike Kusuma Wardhani

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.

Anastasia Krisyanti; Emilianus Eo Kutu Goo; Patricius Santio L.S.Botu; Maria Fitriana Dewi Damayanti; Maria Rosadalima +1 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

Nuraini, Fitria Nita; Listyani, Indah; Prasasti, Karari Budi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the quality control of white crystal sugar production at ABC Sugar Factory using the Statistical Quality Control (SQC) method. The research employed a descriptive quantitative approach with a case study design. The primary data consisted of production volume and defective product data during the 2024 production period, while supporting data were obtained through observation and interviews with the Quality Control department. The analytical tools applied included check sheets, histograms, Pareto diagrams, p control charts, and fishbone diagrams. The results show that from a total production of 190,745.89 tons, defective products amounted to 66.70 tons, representing 0.33 percent of total output. The identified defects consisted of wet sugar at 45 percent, brownish sugar color at 30 percent, and oversized sugar crystals at 25 percent. Defective products occurred only during the first to third production periods, while no defects were observed from the fourth to seventh periods. The p chart analysis indicates that the production process was statistically out of control in the early periods but became stable and controlled in the subsequent periods. From a managerial perspective, these findings provide practical guidance for improving manufacturing quality through enhanced process control, equipment maintenance, and workforce capability development.

Aida Dwipriwanti; Yosi Mariana; Agung Winarno; Heny Kusdianti

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The persistent issue of high youth unemployment among Senior High School (SHS) graduates necessitates cultivating an entrepreneurial mindset through formal education, making Entrepreneurship Education (EE) a national strategic imperative. This Systematic Literature Review (SLR) critically analyzed 15 empirical articles, selected via the strict PRISMA protocol, to evaluate the effectiveness of diverse EE curriculum models in enhancing students' Entrepreneurial Interest (Intention) and Attitude. The key finding is that EE implementation is substantially effective only when executed through active, experience-based pedagogical models such as Experiential Learning, Project-Based Learning (PjBL), and the Teaching Factory which are superior in fostering practical competency and significantly boosting Entrepreneurial Self-Efficacy and positive Attitude, consistent with the Theory of Planned Behavior. Successful implementation also critically depends on robust operational factors, including structured curriculum management (e.g., PDCA cycle) and the availability of competent teachers. In conclusion, the findings provide a strong evidence-based framework, recommending that policymakers prioritize experiential models and integrate modern elements like Digital Literacy and Non-cognitive Skills to produce SHS graduates with genuine entrepreneurial readiness.

Muslimah, Putri Restoening

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

Ade Widiyanti; Agus Zahron Idris; Chara Pratami Tidespania Tubarad

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

Aci Primartadi; Dwi Jatmoko; Arif Susanto; Ady Prasetyo Utomo; Rivan Dwi Haryanto

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the quality of vocational education by strengthening the management of the Teaching Factory (TeFa) at SMK Muhammadiyah Purwodadi. This model requires active student involvement in the production of goods or services in accordance with workplace standards, thereby fostering technical, managerial, and professional competencies. The implementation method uses a participatory and collaborative approach, encompassing four main stages: (1) identifying the needs and readiness of target schools, (2) developing training materials based on the results of the needs analysis, (3) implementing TeFa management training using a problem-solving approach and hands-on practice, and (4) providing post-training mentoring and evaluation. The results of the activity demonstrated a significant improvement in the managerial and technical capabilities of TeFa managers. Based on the evaluation results, participants were able to develop a production management plan integrated with the curriculum. In addition, training participants successfully implemented the concept of industrial cooperation in learning activities. Positive impacts were also seen from the increase in student participation in production projects and the increasing variety of workshop service products managed by the School. Thus, this training model can be used as a reference for other vocational schools in developing productive, innovative, and competitive TeFa management.

Wati, Karsiyah; Trihantoyo, Syunu; Riyanto, Yatim

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to identify the implementation of soft skills and hard skills, explore strategies for developing hard skills, and analyze entrepreneurial independence among vocational students. Using a qualitative approach, data were collected through interviews and observations, then analyzed descriptively through data reduction, presentation, and verification. The results show that soft skills are internalized through workplace culture programs emphasizing ethics, communication, and adaptability, supported by mentoring and reflection activities. Hard skills are applied in alignment with industry needs through curriculum synchronization, hands-on practice, and skill-based projects, ensuring professional competence. Development of hard skills is strengthened through internships, external training, and peer teaching, with success assessed from product quality, innovation, and relevance to market demand. Entrepreneurial independence is fostered through motivation, alumni inspiration, and the Teaching Factory program that integrates learning with real business experiences. Internships also help students interact directly with customers and handle business challenges, while sustainability is maintained through product management and freelance opportunities. Overall, the implementation of internship-based learning effectively enhances vocational students’ technical and non-technical competencies, enabling them to adapt, innovate, and compete in the dynamic job market.

Huwaida, Rofifah Salma; Suwandi, Suwandi

Jurnal Ilmiah Serat Acitya 2025 Universitas 17 Agustus 1945

Bottled Drinking Water (AMDK) “VOCA” is produced by the Teaching Factory Water Treatment, Vocational School of Diponegoro University, to meet the hydration needs of the academic community. However, several issues have been identified, such as packaging defects, uneven product distribution, and stock shortages during peak demand, particularly at large-scale campus events. These issues may affect consumer satisfaction with the VOCA product. This study aims to analyze the influence of product availability, distribution, and product quality on consumer satisfaction. The research uses a quantitative approach with a survey method involving respondents who have consumed VOCA. The sampling technique applied was purposive sampling, and the data were analyzed using multiple linear regression. The results show that all three variables—product availability, distribution, and product quality—have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Among them, product quality is the most dominant factor. These findings highlight the importance of consistently maintaining product quality, improving distribution systems, and ensuring stock availability to meet consumer expectations and enhance the competitiveness of VOCA on campus.

Daniel Marthin W Sihombing; Nurmaliana Sari Siregar

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Belawan Port is a strategic port in North Sumatra with export-import activities reaching 5,000 tons per year, making it an important terminal in supporting international trade and regional economic growth. This research examines the role of daily work reports in dry bulk cargo unloading operations at PT. Wahana Intradermaga Niaga Belawan as a Stevedoring Company (PBM) responsible for ensuring the smooth process of loading and unloading at the port. The research methodology employs library research approach and direct field observation. The dry bulk cargo unloading process involves the inaportnet system and operates for 24 hours with three work shifts. Activities include four main types of operations: stevedoring (transferring cargo from ship to wharf), cargodoring (transfer from wharf to warehouse), delivery (shipment outside the port), and receiving (acceptance from factory to warehouse). The daily report document is a list of all cargo unloading activities during 24 hours at wharf 112. Daily work reports function as structured documentation of daily activities, conveying work progress updates, supporting performance monitoring, and serving as a reference for operational evaluation. The report's usefulness includes strengthening accountability, reducing misunderstandings, early problem detection, consistency in task implementation, and orderly documentation of unloading activities. Operational preparation involves permit processing according to port regulations, equipment preparation such as hopper, conveyor belt, grab, excavator, wheel loader, and sling ropes. Supporting documents include Bill of Lading, Cargo List, Cargo Manifest, and various operational reports. Obstacles faced include the influence of bad weather, human resource constraints related to workforce professionalism, and land transportation barriers. Related institutions include cargo owners, PBM, shipping agents, port authorities, PT. Pelindo Belawan, and EMKL companies that coordinate to ensure smooth dry bulk cargo unloading operations.

Mafudah Mafudah; Adelia Rizkia Zalfa; Oktavia Ai Nur Kamaliya; Dian Kusumawati; Reza Abdul Kharis +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of health education as an integrated marketing strategy for probiotic products through social media at PT Yakult Indonesia Persada. Health education is increasingly recognized as a strategic approach in value-based marketing, where companies offer not only products but also knowledge and added value for consumer well-being. The research employed a qualitative descriptive method using field observation, interviews with marketing staff, and a literature review of related studies. The findings indicate that PT Yakult Indonesia Persada successfully incorporates health education into its marketing activities through the Yakult Lady program, school visits, health seminars, factory tours, and interactive digital content on social media platforms. These strategies have proven effective in raising consumer awareness of digestive health, strengthening brand image, and maintaining customer loyalty. The study highlights the crucial role of social media integration in reaching younger demographics, fostering engagement, and amplifying educational messages. The consistent delivery of educational content, supported by visual storytelling and personalized approaches, has contributed significantly to Yakult’s sustainable growth in the Indonesian probiotic market. Theoretically, this study enriches the discourse on digital marketing and health communication, while practically, it offers insights for companies seeking to align promotional strategies with consumer education and public health improvement.

Mukhtarom, Asrori

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this research and community service is to identify the problems that occur in the Sukamulya Cikupa Tangerang community and to conduct outreach activities on the role of parents in shaping a generation with Islamic character in the digital era. The method used is Participatory Action Research (PAR). The PAR method is a research and community empowerment approach that positions the community as active participants in the process of identifying problems and designing solutions. This outreach activity is the result of collaboration between residents, the Izzatin Nisa Islamic study group, Muhammadiyah University of Tangerang, and local community leaders. The community service was carried out at Maditerania Residence Sukamulya, Cikupa District, Tangerang Regency. The outreach participants consisted of housewives, teachers, community leaders, and factory workers, totaling 300 participants. The resource person in this outreach activity was a lecturer from Muhammadiyah University of Tangerang. The results of this research and community service are that there are negative impacts of digital technology devices on the younger generation. To prevent these negative impacts, the role of parents is needed in educating, supervising, and providing digital literacy provisions to the younger generation to avoid negative impacts. There is also a need for public education regarding the role of parents in shaping a young generation with Islamic character in accordance with Islamic teachings in the digital era.

Panji Dharma Agung P; Akhmad Naruli; Miladiah Kusumaningarti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.