scholarly journals Evaluasi Program Pemberdayaan pada Yayasan Baitul Hikmah dengan Model Context-Input-Proses-Product

2021 ◽  
Vol 4 (1) ◽  
pp. 85-100
Author(s):  
Ade Salamun

This study aims to evaluate the Development of Self-Reliance Community Program (P2KM) as  corporate social responsibility that was conducted by Yayasan Baitul Hikmah PT. Elnusa Tbk by using CIPP model to know the impact of the program to the community on the periphery of  the company.  The program is expected that the life level of the community could be more prosperous with a commitment to a sustainable process. This research is qualitative research with a descriptive method. The results showed that the evaluation by using CIPP model showed that the program had been conducted by following concepts of community development  step by step and have increased community economy-level on the periphery of  the company. Moreover, the program also formed the local cadres for program sustainability that had been successful to establish a Baitul Maal wa Tamwil (BMT). The seriousness of managers and program assistants, community participation level, and community enthusiasm are supporting factors of the program. Meanwhile, the inhibiting factors are the cooperation with local authorities and related agencies that have not proceeded smoothly and the educational background of the program managers.

2020 ◽  
Vol 4 (3) ◽  
pp. 525
Author(s):  
Idawati Idawati

This research was conducted by using a descriptive method with a quantitative approach. The quantitative approach was chosen to be tested theories by examining and measuring variables in the form of relationships, differences, influences, contributions, and the others. The research was carried out by describing the students acquisition data on the new student admission (PPDB) using zoning system based on the academic year 2019-2020 and the student acquisition data on the academic year PPDB 2018-2019 as a comparison. Based on the results of the study, the new students of PPDB using zoning system was considered lower in terms of economic and educational background of parents. There were more parents with less education (elementary & junior high school) in the zoning system than in the rayon system, whereas parents with higher education in the zoning system were fewer than the rayon system.  Likewise, in terms of income, there were more people with the low income in the zoning system than in the rayon system, and those having high income were fewer than in the rayon system. The study showed that the intelligence and the result of National Examination Score (NUN) in the zoning system is lower than in the rayon system. The intelligent level of the students in the zoning system is mostly dominated by the scores under 90-109, while in the rayon system were dominated by the scores above 90-109.  The National Examination Scores (NUN) in the zoning system were evenly distributed from a range of scores 0 to 30, while in the rayon system the scores were dominated by a range of scores 28-30, with the lowest score 24.


2019 ◽  
Vol 4 (2) ◽  
pp. 127-148
Author(s):  
Nur Amalina

This study aims to determine aspects of context, input, process and product Islamic Instructional Design in SMAN 4 Palopo. This study is a qualitative research. The approach  was management. Analysis of the data used were descriptive analysis by performing data reduction, data presentation, and conclusion. The results of this study indicate that: (1) According to context, form of Islamic instructional design used was a curriculum-based learning design in 2013 formulated individually. The teachers' qualifications were accordance with the educational background and pedagogical competence of some teachers was still less than the maximum, and supporting factors were computer, papers,  and printer. (2) According to input, the support  of school and effort of the teachers was still less than the maximum. (3) According to process, the suitability of the utilization of the Islamic instructional design was sometimes appropriate and sometimes not appropriate. The time of making the Islamic instructional design conducted beginning of each semester, although sometimes the Islamic instructional design has not finished and the period of utilization of the Islamic instructional design was for one semester. (4) According to product, the impact of the utilization of the Islamic instructional design have positive impacts and negative impacts, and the students' responses to the utilization of the Islamic instructional design have  positive response and negative response.


2020 ◽  
Vol 26 (123) ◽  
pp. 53-70
Author(s):  
BENDJIMA Omar ◽  
BENLAKHDAR Mohamed Larbi ◽  
NEFFAH Zakariya

This research paper aims at studying the effect of adopting the corporate social responsibility on marketing performance indicators, where the study adopted the descriptive method for theoretical concepts, in addition to the statistical approach by using the SPSS v25 program to analyze the questionnaire and test the hypotheses of the study. The results showed that there is a positive correlation between social responsibility and marketing performance indicators, and the study found that it is better for NAFTAL Company to mix the environmental and social responsibilities in order to improve its marketing performance. Also, the study recommended that Naftal should adopt the four responsibilities equally, correctly and make its workers more aware of environmental and social responsibility through establishing it as a belief in its mission and vision, in order to gain a global position.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


2020 ◽  
Vol 8 (2) ◽  
pp. 112
Author(s):  
Sura Altheeb ◽  
Kholoud Sudqi Al-Louzi

The current research investigates the impact of internal corporate social responsibility on job satisfaction in Jordanian pharmaceutical companies. Quantitative research design and regression analysis were applied on a total of 302 valid returns that were obtained in a questionnaire based survey from 14 pharmaceutical companies among employees, supervisors and managers. The results showed that internal corporate social responsibility was significantly related to job satisfaction and three of its dimensions, namely working conditions, work life balance and empowerment contributed significantly to job satisfaction, whereas employment stability and skills development had no contribution. This study implies that Jordanian pharmaceutical companies have to try their best to promote and facilitate internal corporate social responsibility among their employees in an effort to improve their job satisfaction, which will eventually yield positive results for the company as a whole. In light of these results, the research presented many recommendations for future research; the most important ones were the application of this study in other sectors, cultures, and countries, and using of multi method for collecting data.


2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Masruchin Masruchin

Corporate Social Responsibilityis a concept that a company has various forms of responsibility to all stakeholders including consumers, employees, shareholders, communities and the environment in all aspects of the company's operations that include economic, social, and environmental aspects. Therefore CSR is closely related to "sustainable development", in which a company, in carrying out its activities must base its decisions not only on the impact on economic aspects, such as the level of profits or dividends (profits), but also must consider the social and environmental impacts that arise from that decision, both for the short term and the longer term.Pondok Modern Darussalam Gontor (PMDG), in managing its Productive Waqf by establishing business units which mostly involve workers from the local society around PMDG. They are employed according to their skills. This is a form of implementing CSR in order to help advance and improve the welfare of the local society. The existence of these various business units is one of the educational facilities and as a form of CSR application which is actually intended to educate in the fields of independence, entrepreneurship, sincerity and sacrifice.PMDG involvement in social activities that are useful for the local society such as infrastructure development and village facilities, regeneration of students who are from around PMDG to be able to get higher education with funding from the PMDG, doing guidance to the local society through various religious activities, educational and economic activities is a form of PMDG responsibility to the local society environment and also to all stakeholders such as students, Ustadz, employees, so as to provide social and environmental impacts for the short term and the longer term.Keywords: Corporate Social Responsibilityandproductive waqf.


2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.


2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Asif Saeed ◽  
Aijaz Mustafa Hashmi ◽  
Attiya Yasmin Javid

This study aims to explore the impact of family ownership on the relationship among corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is collected from nonfinancial listed firms on Pakistan Stock Exchange (PSE) for the period 2009-2017. Our results of pooled ordinary least square regression indicate that CSR has significant negative impact on EM. Furthermore, results also indicate that association between CSR and EM is moderated by family ownership. Family firms which perform CSR activities are less involved in EM as compare to nonfamily firms perform CSR activities. This variation in behavior of EM in family and non-family firms can possibly be explained by socioemotional wealth theory. Keywords: Corporate Social Responsibility, Earnings Management, Family Ownership


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