Purpose: This study aims to empirically examine the effect of ESG disclosure on the performance of companies listed as star companies listing on the ESG market for the 2017-2021 period. Research methodology: The approach method used is a quantitative approach. The analytical method used is descriptive statistical test, classical assumption test and multiple regression analysis test. The sample selection used was porposive sampling with the number of data samples used as many as 30. Results: The results showed that ESG Disclosure had no effect on ROE and ESG Disclosure had a significant negative effect on Tobin's Q. Limitations: A limitation in this study is the variables used only in the scope of performance. financial and research period and the sample used is very limited. Contribution: This research can be used by stakeholders as consideration for making decisions as well as for academics or other researchers as reference material. This research is useful to find out empirically how the effect of ESG disclosure on company performance so that it can have a positive impact on Indonesia's economic growth. Keywords: 1. Disclosure of ESG 2. ROE 3. Tobins
Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.
Taxes have a significant role in the development and support of the running of a country's government. Tax collection is used to finance all expenditures issued by the state in order to realize national development. Tax payments are also a manifestation of the state's obligations and the participation of the community in collecting funds to finance the state in national development. This study aimed to determine the effect of profitability and company size on tax avoidance in 2018-2020. In this study, the research method used is descriptive analysis and quantitative techniques, collecting secondary data from the 2018-2020 financial statements. The sampling method used in this research is using a purposive sampling method. The sample set in this study is 30 mining companies listed on the Indonesia Stock Exchange that meet the criteria. The normality test, namely the Kolmogorov-Smirnov test, was used in this study to test whether the data were normally distributed or not. When the data were not normally distributed, it is done by case wise diagnostic. The results showed that the profitability and firm size has a test that is less than 0.05, it can be concluded that profitability and firm size did not affect tax avoidance.
The Impact of Financial Performance on Share Prices Before and During the Covid-19 Pandemic in Companies in the Pharmaceutical Sector of the Indonesian Stock Market The independent variables of this study, Return On Assets (ROA) and Earnings Per Share (EPS), were tested for their positive effect on stock prices. We use research samples of 144 pharmaceutical companies with observational data on the Indonesian Stock Exchange in 4 years. The test tool for this study is multiple linear regression analysis processed by E-views 12. The research results showed that Return On Assets (ROA) had a negative effect on the stock prices and Earnings per Share (EPS) had a positive effect on the share prices of IDX companies in the pharmaceutical sector.
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