PERSPEKTIF KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL MODERASI

2024-12-30T05:49:54+00:00

This study aims to analyze the impact of firm value, profitability, and Corporate Social Responsibility (CSR) on company performance, particularly from the perspective of creditors. Firm value is often used to assess a company's ability to manage financial obligations, such as repaying loans to creditors. In this regard, company liquidity becomes an important indicator in determining the extent to which a company can meet its obligations. Additionally, profitability, which measures a company's ability to generate profit, is also considered an important factor in assessing company performance and stability. Previous studies have shown varying results regarding the impact of profitability on firm value, with some studies reporting a positive impact and others a negative one. Corporate Social Responsibility (CSR) also plays a significant role in improving the company's image and facilitating sustainable development, which can contribute to long-term company performance. Based on the research findings and discussions regarding the impact of liquidity, profitability, firm value, and the influence of corporate social responsibility on coal mining companies in Indonesia, this study is expected to provide insights into company performance as seen through DER (Debt to Equity Ratio) and ROA (Return on Assets). This research also aims to provide insights regarding the impact of CSR, which has not yet been able to moderate the effects of liquidity and profitability on firm value.

Keywords: Virm Value, Profitability, Debt Policy, Corporate Social Responsibility

BALIKPAPAN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) AND ARTIFICIAL INTELLIGENCE ADOPTION: TOE FRAMEWORK

2024-12-30T05:52:11+00:00

This study examines the adoption of Artificial Intelligence (AI) among Micro, Small, and Medium Enterprises (MSMEs) in Balikpapan, Indonesia, using the Technology-Organization-Environment (TOE) framework. Through qualitative interviews with seven MSME owners and employees, we explored their perspectives on AI, current technology use, challenges in digital adoption, and external support needs. Findings indicate that while MSME owners recognize the potential of AI to enhance competitiveness, its adoption remains limited, with most relying on basic digital tools like POS systems and social media for marketing. Key challenges include financial constraints, limited digital literacy among staff, and a lack of technical training. Moreover, external support, such as government-backed training programs and financial incentives, is minimal, slowing the digital transition process. This study suggests that expanding AI awareness and providing targeted training could address these barriers, while government policies that promote digital infrastructure and collaboration with tech providers could further support MSME digital transformation. Future research should consider broader variables within the TOE framework, such as cultural and policy-related factors, to provide a more comprehensive understanding of AI adoption in MSMEs across various sectors.

Jurnal GeoEkonomi

PERSPEKTIF KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL MODERASI

BALIKPAPAN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) AND ARTIFICIAL INTELLIGENCE ADOPTION: TOE FRAMEWORK