CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE, IS THERE A LINK?

ABSTRAKTanggung Jawab Sosial Perusahaan adalah program wajib untuk perusahaan publik. Ini mengacu pada mekanisme bagi organisasi untuk secara sukarela mengintegrasikan kepedulian sosial danlingkungan ke dalam operasi dan interaksi dengan para pemangku kepentingan yang melebihitanggung jawab organisasi di bidang hukum. Tujuan dari penelitian ini adalah untukmengungkapkan bagaimana meningkatkan kinerja keuangan melalui CSR. Sampel diambil denganmetode purposive sampling kepada 45 perusahaan yang terdaftar di Jakarta Islamic Index padatahun 2013-2016. Hasil penelitian menunjukkan bahwa program CSR mampu meningkatkankinerja keuangan dari 45 perusahaan. Secara parsial, tema Buruh dan Produk CSR lainnyamemiliki efek positif pada peningkatan kinerja keuangan. Ini berarti 45 perusahaan di JakartaIslamic Index menghadiri kesejahteraan karyawannya dan memproduksi produk halal bagikonsumen di Indonesia sebagai mayoritas Muslim, sehingga kenyamanan masyarakat menjadiprioritas perusahaan. Kata Kunci: Green Accounting, Tanggung Jawab Sosial Perusahaan, Kinerja Keuangan, AsetTurn-Over, Jakarta Islamic IndexRegresi Linier Berganda

THE QUALITY GOOD CORPORATE GOVERNANCE OF INDONESIA TRUSTED COMPANIES

This study was conducted to analyze the effect of the implementation of good corporate governance quality to financial performance of go-public companies listed in the Indonesia Stock Exchange and included in the Indonesia Trusted Companies According to IICG in 2017. The measurement of Corporate Governance Perception Index (CGPI) includes four different weight values, including self-assessment (15%), documents (25%), paper (12%), and observations (48%).  The population in this study was all go-public companies on the Indonesia Stock Exchange in 2017. The sample was taken by purposive sampling method, and which meet the criteria as go-public company as the Indonesia trusted companies consisting of 34 companies. The Statistical methods employed simple linear regression with SPSS version 21. Based on the analysis of data using simple linear regression as explained previously, it was found that the model developed in this study is worthy (fit) and successfully demonstrated as a good model. The following is a discussion of the correlation between the variables hypothesized in this study. The variable of good corporate governance quality has significant positive effect on both simultaneously and partially to the ROA and has the ability to affect ROA by 22.6% and the remaining 77.4% is explained by other variables

Factors That Affect The Financing Volume In The Sharia Commercial Banks

The aims of this research are to analyze the effect of the Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Third-Party Funds (TPF) to the volume of financing of Sharia Banks in Indonesia. The data used is an annual report from Sharia Commercial Banks in the year of 2014 to 2016, were analyzed by multiple regression analysis. The results of this study indicate that the NPF has a positive insignificant to the volume of financing of Sharia Commercial Banks in Indonesia, FDR and TPF have a positive and significant to the volume of financing of Sharia banks in Indonesia. The implications of this research are for Sharia Commercial Banks to be able to consider the determination of corporate policies and improving operational performance in order to improve the financial performance of the company, especially related to the variables studied and its effects for them

ENVIRONMENTAL ACCOUNTING ON FINANCIAL PERFORMANCE AND REPUTATION OF MINING COMPANY IN INDONESIA

This research analyzes and tests empirically on how environmental accounting application can improve the company’s performance and reputation. The company has a strategic role in the development of national economy. They are not only contributing to the economic growth in Indonesia but also absorb the workforce in large quantities. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples determined using purposive sampling, which are active mining companies on the Indonesia Stock Exchange in 2016-2018. From this sampling method, the final samples used in this research are 60 firm year samples (20 companies x 3 years). The data used is secondary data and had analyzed using simple regression analysis. The results show that the implementation of environmental accounting gives positive impact on financial performance and company reputation. The increasing quality of financial performance and intrinsic reputation is established by the presence of environmental quality and social responsibility undertaken by the company

PENGARUH PROFITABILITAS, SOLVABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI CORPORATE SOCIAL RESPONSIBILITY

 Increasing the value of the company is an achievement that is in accordance with the wishes of the owners of the company, because with the increasing value of the company, the welfare of the owners and investors will also increase. The characteristic factors of the company and CSR are predicted to affect the increasing value of the company. This research aims to test the effect of Profitability, Liquidity Solvency on the value of companies with Corporate Social Responsibility as a moderating variable. Population data is all LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling using purposive sampling method and obtained 84 samples of the company. The study used secondary data from the annual report. The study used multiple linear regression models using IBM SPSS 26.The results of this study show that profitability has a significant positive effect on the value of the company. Solvabilias has a significant negative effect on the value of the company. Liquidity has a significant negative effect on the value of the company. CSR is unable to moderate or strengthen profitability, affecting the company's value. CSR is unable to moderate or weaken soolvabilitas's influence on the company's value. CSR is able to moderate or strengthen liquidity to have a positive and significant impact on the value of the companyKeywords : Profitability, Solvency, Liquidity, Corporate Social Responsibility, Company Value, Company LQ 45, IDX.

ENHANCING FINANCIAL PERFORMANCE THROUGH ENVIRONMENT PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY

This study examined the effect of environmental performance on financial performance with corporate social responsibility as a mediating variable for 234 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Multiple linier regression was used to examine for the effect of environmental performance on financial performance. Sobel test was used to examine for the role of corporate social responsibility as a mediating variable. Results indicate that that environmental performance and corporate social responsibility have a positive effect on financial performance. In addition, corporate social responsibility is able to mediate the effect of environmental performance on financial performance

THE PERFORMANCE OF BPRS FROM THE NON PERFORMING FINANCING SIDE

Tujuan dari penelitian ini adalah untuk menguji kinerja BPRS dari pembiayaan non-performing (NPF) dari mudharaba, musyarakah, murabahah. Populasi dalam penelitian ini adalah data 3tahun laporan keuangan yaitu dari tahun 2014 hingga 2016. Metode analisis yang digunakandalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa (1)pembiayaan mudharaba NPF, NPF pembiayaan musyarakah, pembiayaan murabahah NPFsecara simultan memiliki pengaruh positif untuk meningkatkan kinerja BPRS; (2) uji parsialmenunjukkan bahwa NPF pembiayaan Musyarakah dan NPF Murabaha berpengaruh positifsignifikan terhadap kinerja BPRS, artinya keduanya dapat meningkatkan kinerja BPRS; (3)sedangkan NPF pembiayaan mudharaba berpengaruh positif tetapi tidak signifikan terhadapkinerja BPRS, artinya Bank tidak berani mengambil risiko sangat tinggi karena tidak adanyaagunan.Kata kunci: Mudharaba NPF, Musharaka NPF, Murabahah NPF, Kinerja, BPR

PENGARUH PENERAPAN E-SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN KUALITAS PELAYANAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING

ABSTRAK Peneitian ini bertujuan untuk mengetahui pengaruh sistem e-registration, sistem e-SPT, sistem e-filingterhadap kualitas pelayanan sebagaivariabel intervening, dan mengetahui pengaruh sistem e-registration, sistem e-SPT, sistem e-filing, dan kualitas pelayanan terhadap kepatuhan wajib pajak orang pribadi.Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang melaporkan SPT Tahunan di KPP Pratama Semarang Candisari, KPP Pratama Semarang Barat, dan KPP Pratama Semarang Timur. Metode penelitian yang digunakan dalam penelitian ini adalah Path Analisis. Sumber data dalam penelitian ini menggunakan data primer dari kuesioner yang disebarkan kepada 120 responden. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan teknik Simple Random Samplingadalah teknik penentuan sampel secara acak (sederhana).Berdasarkan hasil penelitian menunjukkan bahwa sistem e-registration, sistem e-SPT, sistem e-filing berpengaruh terhadap kualitas pelayanan sebagai variabel intervening, dan sistem e-SPT, sistem e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Sedangkan sistem e-registrationdan kualitas pelayanan tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi

FINANCIAL RISK ANALYSIS FOR INCREASING FINANCIAL PERFORMANCE OF SHARIA BANKS IN INDONESIA

This study examined the effect of Islamic corporate governance on financial performance using financing risk as mediation, focusing on Sharia Banks in Indonesia. The researchers applied a multiple regression analysis on data collected from annual reports of the companies from 2013 to 2018. The Islamic corporate governance variable is calculated from the self-assessment of the Islamic corporate governance implementation in Sharia Banks. Meanwhile, the financial performance of Islamic banks is illustrated by the return on assets. Financing risk is measured by the ratio of non-performing financing. This study found that Islamic corporate governance cannot increase financial performance, but Islamic corporate governance can reduce financing risk. The decrease in financing risk can improve the financial performance of Sharia Banks, so it can be said that the financing risk variable can mediate the effect of Islamic corporate governance on financial performance

Literasi Keuangan pada UMKM ‘Aisiyah Kabupaten Semarang

Pemahaman literasi keuangan yang dikuasai oleh UMKM ‘Aisiyah Kabupaten Semarang saat ini masih kurang, sehingga diperlukan pelatihan dan pendampingan sebagai bentuk pengabdian masyarakat di wilayah tersebut sekaligus memberikan stimulus kepada UMKM ‘Aisiyah sehingga pengelolaan keuangan dapat dipertanggungjawabkan dengan baik. Tujuan kegiatan pengabdian masyarakat ini: a) meningkatkan pengetahuan dan pemahaman tentang literasi keuangan; b) meningkatkan kompetensi terkait perencanaan keuangan, pengelolaan keuangan, produk keuangan, pembiayaan bisnis, dan manajemen risiko. Mitra pengabdian ini adalah Ibu-ibu pengusaha ‘Aisiyah Kabupaten Semarang. Metode pengabdian masyarakat, yaitu: a) mengidentifikasi tingkat pengetahuan dan pemahaman mereka terkait literasi keuangan; b) memberi stimulus pelatihan literasi keuangan berupa perencanaan keuangan, pengelolaan keuangan, produk keuangan, pembiayaan bisnis, dan manajemen risiko; c) monitoring dan evaluasi. Hasil kegiatan pengabdian ini menunjukkan bahwa: a) UMKM ‘Aisiyah mendapatkan tambahan pengetahuan dan pemahaman tentang literasi keuangan; b) UMKM ‘Aisiyah memiliki kompetensi mulai dari perencanaan, pengelolaan, pembiayaan hingga manajemen risiko. Urgensi kegiatan pengabdian ini terletak pada pentingnya literasi keuangan dalam pengembangan usaha guna keberlangsungan UMKM ‘Aisiyah.The understanding of financial literacy that is controlled by MSMEs 'Aisiyah, Semarang Regency is currently still lacking, so training and assistance are needed as a form of community service in the region as well as providing a stimulus to MSMEs 'Aisiyah so that financial management can be properly accounted. The objectives of this community service are: a) increasing knowledge and understanding of financial literacy; b) improve competencies related to financial planning, financial management, financial products, business financing, and risk management. The partners of this service are businesswomen 'Aisiyah Semarang District. Community service methods, namely: a). Understand their level of knowledge and understanding regarding financial literacy; b). provide financial literacy training stimulus in the form of financial planning, financial management, financial products, business financing, and risk management; c). monitoring and evaluation. The results of this dedication show that: a). The women entrepreneurs of ‘Aisiyah gained additional knowledge and understanding of financial literacy; b). The women entrepreneurs of 'Aisiyah have competencies ranging from planning, management, financing to risk management. The urgency of this service activity lies in the importance of literacy in business development for the sustainability of MSMEs Aisiyah