Publication Search

This study aims to examine and analyze the effect of liquidity on corporate social responsibility. The independent variable is liquidity by measuring the current ratio and liquidity by measuring the cash ratio while the dependent variable is corporate social responsibility. The object of research in this study is the 2019 Annual Report Award winning companies listed on the Indonesia Stock Exchange in 2015 - 2019. The population of this study were 32 companies that won the 2019 Annual Report Award listed on the Indonesia Stock Exchange in 2015 - 2019. The research sample was selected using the method purposive sampling with certain criteria and obtained as many as 14 companies that meet the criteria. The analytical method used is multiple regression analysis. The results of the analysis show that the liquidity variable using the current ratio measurement has a significant negative effect on corporate social responsibility, the liquidity variable using the cash ratio measurement has a significant negative effect on corporate social responsibility, this shows that the smaller the liquidity of a company, the disclosure of corporate social responsibility information will be more low. Meanwhile, simultaneously, the liquidity variable using the current ratio and cash ratio measurements has a significant negative effect on corporate social responsibility, meaning that the higher the company's liquidity, the higher the disclosure of corporate social responsibility information will be.

Development to achieve educational goals certainly leads to instruments that are responsible for the implementation. The teacher is the instrument, which is required to bring out all the potential possessed, both knowledge and review of self-aspects as a reflection that should be imitated. Thus, it is absolutely necessary to have a complete personality professionalism and role model points that are certainly inherent in every teacher. Teachers are required to maintain stability in speaking and acting as a reaction to the practice of integrity values that do not know place, time and situation. The personality in question does not create a chasm to limit oneself in interacting with others, but how the whole existence can be a role model. School is a place of interaction in the daily life of a teacher, here the teacher does what is his responsibility and obligation in fostering students (towards the desired goal). The implementation pattern certainly requires good performance starting from personality, discipline and how a teacher can be relied on and become a role model for students. The moral integrity of students is the expectation of a teacher, of course. In relation to this review, a teacher, especially a PAK teacher, is required and of course has a very strategic and core role in the implementation of the process of forming moral integrity as a role model for students.

Every human being is created in pairs between a man and a woman, thus forming a marital relationship. But navigating the marriage ship will not go the way you want it to, with divorce sometimes being a shortcut in the marital relationship. Divorce in marriage will have many repercussions, including raising children after divorce. As child support is often overlooked by heirs to their rights and obligations, Islamic law and civil law provide for alimony during marriage or after marriage (divorce). The methodology of this research uses a normative juridical approach and the type of research is library research. Then the primary data sources used are Islamic Family Law and Civil Law. The secondary data sources used are books related to problem formulation and discussion. The data validity testing technique in this research uses data source triangulation. The result of this study is that child maintenance after divorce according to Islamic family law is fully borne by the father, but this obligation can be reduced, if the father cannot work for a living (paralyzed, etc.) and does not have a trump card to give. Meanwhile, child maintenance after divorce according to the provisions of civil law is the responsibility of both parents.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

One of the various reasons underlying the breakdown of a marriage is the departure or disappearance of the husband from the wife (mafqud). The issue of a husband's mafqud is a complicated and difficult problem because of course the absence or disappearance of a husband can cause misery to the people left behind who are his responsibility, especially his wife. On the issue of a husband's mafqud, each mujtahid has a different view. Imam Maliki and Imam Syafii are among those who have different views on this case. Therefore, in this research we will discuss what is the opinion of the Imam Maliki School regarding mafqud husbands and their marital status?, and what is the opinion of the Imam Syafii School regarding mafqud husbands and their marital status? The purpose of writing this thesis is to find out what the Imam Maliki School thinks about mafqud husbands and their marital status, as well as to find out what Imam Syafii Mahab thinks about mafqud husbands and their marital status. The type of research used in this thesis is qualitative research in the form of a library review, the primary data source is the books al-muwwatha' and al-Umm, while the secondary data sources are al-Fiqh Wa Adillatuhu, Bidayah al-Mujtahid Wa Nihayah al -Mustaqhid, Fiqh al-Sunah, al-Muhazab, al-Muntaqa Syarakh al-Muwwatha', Qawain al-Fiqhiyah, Munakahat fiqh books, Al-Qur'an translated by the Department of Religion, journals, and other appropriate literature with research themes.  

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.

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.

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