Competitive Advantage and Corporate Governance in Indonesia with Enterprise Risk Management as Mediating

The objective of this research is the implementation of Good Corporate Governance in Indonesia  began to be intensified by the government since the events of the Indonesian economic crisis in 1997-1998. Because, at that time almost all of the companies in Indonesia still used traditional governance, where company owners became company managers. Because of that, suspected because there is no separation between the supervision and management system resulting in many conflicts of interest in companies in Indonesia, it is one of the factors that exacerbate the economic crisis. At present in the industrial revolution 4.0 that will be faced, the implementation of Good Corporate Governance is expected to be the key determinant in maintaining the level of stakeholders' trust in corporate governance.In this article, the author will try to analyze the implementation of Good Corporate Governance in companies with Competitive Advantage and the influence of Enterprise Risk Management in mediating the relationship between the three variables. Keywords: Enterprise Risk Management, Good Corporate Governance, Cost Leadership Strategy, Diffetentiation Strategy, Indonesia DOI: 10.7176/JESD/10-8-05 Publication date: April 30th 201

Determinants of Environmental Performance with the Carbon Management Strategy as an Intervening Variable

The purpose of this study is to examine the determinants of environmental performance with carbon management strategy as mediation. Environmental management system, environmental committee, number of director meetings, director’s educational background are dependent variables. Environmental performance as dependent variable, carbon management strategy is an intervening variable. In Addition, three control variables are: Firm age, Firm size, and leverage. This study using the population of companies that publish sustainability reports from 2014-2016,exwith 82 research objects. From this study found that environmental management system, environmental committee, number of director meetings and the directors' educational background did not have a positive effect on environmental performance. However, after the mediation of the carbon management strategy, the independent variables all had a positive effect on environmental performance. Thus, it is found that companies that have carbon management strategies will encourage better environmental performance so that they can mitigate greenhouse gases. This study implications for corporate leaders are expected to be able to implement a carbon management strategy to improve better Environmental Performance. Practitioners and the public should be followed to take care of the environment and be more obedient and participate in realizing government regulations regarding house gas mitigation for the preservation of the earth. Keywords: Environmental Performance, Environmental Management System, Environmental Committee, Number of Director Meetings, Director’s Educational Background and Carbon Management Strategy DOI: 10.7176/JESD/10-7-07 Publication date: April 30th 201

Performance of Commission Recipient: Impact of Discipline, Motivation, Training and Incentive

This study aims to determine the impact of discipline, motivation, training and incentives on the performance of commission recipient drivers. As knew that Human Resources have an important role for the sustainability of the company, including the driver as a marketing in the transportation companies. Adopted some prior research for measurement of variables and hypothesis development such as Al-Belushi and Khan (2017), Pawirosumarto et al. (2017), Nabi et al. (2017), and Khan et al. (2014), Salem and Abdien (2017), Sharma (2016), Groen et al. (2016), Kumara and Utama (2016), Hatane (2015), Falola et al. (2014), Kuzu and Ozilhan (2014), Hameed et al. (2014), Bhat (2013) e-questionnaire developed and with snowballing method collected 94 data’s from taxi driver as the respondent. The results showed that discipline and motivation have a positive impact on performance significantly but training and incentive as a company policy to tax driver are not. These result is great information for the transportation companies to be applied to the driver's recruitment and managing the policy of the driver. Keywords: Performance, Discipline, Motivation, Training, Incentive DOI: 10.7176/JRDM/52-0

The Effect of Financial Risk and Environmental Risk on Mining Company Performance with Good Corporate Governance as Moderating Variables

The objective of the research is to know and obtain empirical evidence on whether there is an influence between financial risk and environmental risk to mining company performance with Good Corporate Governance as moderating variable. An outline of the practice of business mining processes is given, along with an analysis of the main techniques developed by academics and commercial entities. The data used are A purposive sampling approach was used in selecting the respondents for the study. The statistic method used to test the research hypothesis is a multiple linear regression model, The study identified 6 risk factors contributing to mining project failure. The six most critical mining project risk factors based on both probabilities of occurrence and impact were unstable commodity prices, Inadequate financing, inflation/exchange rate, land degradation, Pollution of air/water bodies, Spread of diseases Keywords: Financial Risk, Environmental Risk, Performance, DOI: 10.7176/EJBM/11-11-02 Publication date: April 30th 201

The Effect of Management Accounting Systems and Enterprise Risk Management to Organizational Performance with a Competitive Advantage as an Intervening Variable

The purpose of this paper is to examine the effect of management accounting systems (MAS) and enterprise risk management (ERM) to organizational performance (OP) with a competitive advantage (CA) as an intervening variable. The research method involved administrating a questionnaire to all company in Jakarta. The respondents were all staff in the company with minimum education as a college with economic basic. The significant findings on the effect of ERM in OP, while MAS have not to effect to OP and CA cannot be mediating the correlation between ERM to OP and MAS to OP. The limitation of the study is used as a general research object to fulfill the questionnaire. Future studies could use more specific research object. The implication of this study is the regulating body could consider making a regulated to implementing ERM to all company not only financial institutions. Keywords: Management Accounting Systems, Enterprise Risk Management, Competitive Advantage, and Organizational Performance. DOI: 10.7176/EJBM/11-12-07 Publication date: April 30th 2019

The Effect of Psychological Safety and Leadership Style on Risk Performance with Enterprise Risk Management as Intervening Variables

This study examines the effect of psychological safety and leadership style on risk performance with enterprise risk management as an intervening variable. The design of this study is a form of survey research, the number of samples in this study were 51 respondents intended for employees in service companies in Indonesia. The results of the study show that the direct effect given X2 to Y is 0.116, while the indirect effect of X2 through z on Y is the multiplication of the value of beta X2 to Z with the beta value Z to Y. Then the total effect given X2 to Y is the direct effect coupled with the indirect effect. Indirect influence < direct effect, shows that indirectly X2 through Z does not have a significant effect on Y. Keywords: Psychological Safety, Leadership Style, ERM, Risk Performance DOI: 10.7176/EJBM/11-12-10 Publication date: April 30th 201

The Role of Environmental Information System Mediation on the Effect of Environmental Strategy and Compliance with Government Regulation on Environmental Performance (Pilot Study of Companies in Indonesia)

The purpose of this study was to examine the effect of environmental strategy and compliance with government regulations on environmental performance mediated by environmental information systems at companies in Indonesia. This study is a quantitative research in the form of causal studies which uses the statistical techniques of Partial Least Square (PLS). Data is analyzed using structural model, the goodness of fit model and hypothesis testing. The findings of the study show that the environmental information system fully mediates the effect of environmental strategies on environmental performance. It also shows that compliance with government regulations directly affect environmental performance. The limitation of this research is in the number of samples collected which amounted to 29. This condition limits the research into a pilot study. In subsequent research, the number of samples can be increased and the use of primary data can be developed using secondary data. The novelty of this research lies in the examination of the role of mediation of environmental information systems for companies in Indonesia, which, to date, have not been found. The results of this study provide practical implications that environmental performance and economic performance can be achieved simultaneously and that good environmental performance will bring a competitive advantage to the company, so the companies should start thinking of implementing this environmental information system. In addition, government regulations supported by advisory program, strict supervision and reward and punishment mechanisms are expected to improve the condition of the natural environment in Indonesia which is vulnerable to pollution and damage. Keywords: Environmental Accounting, Environmental Information Systems, Environmental Performanc

The Impact of Voluntary Risk Management Disclosure, The Composition of the Board of Independent Commissioners Toward Firm Value on Indonesian Property ,Real Estate and Building Construction Companies

This study aims to examine the impact of voluntary disclosure of non financial risk management, and  the composition of the board of independent commissioners toward firm value. The population of this study is the property, real estate and building construction sector companies listed on the Indonesia Stock Exchange (IDX) using Purposive Sampling. Data analysis method is multiple regression methods. The results of the study are voluntary non financial risk management disclosure has  negatively significant impact to firm value while the composition of independent commissioners does not affect the value of the Company. Keywords: Voluntary risk management disclosures, composition of independent commissioners, Firm Value DOI: 10.7176/JESD/10-8-19 Publication date: April 30th 201

Perishable Food Supply Chain, Supply of Chain Management on Risk Mitigation with Enterprise Risk Management as an Intervening Variable

This study examines the effect of perishable food supply chain and supply chain management on risk mitigation with enterprise risk management as an intervening variable. The design of this study is a form of survey research, the number of samples in this study were 52 respondents intended for employees in service companies in Indonesia. Keywords: Perishable Food Supply Chain, Supply of Chain Management, Risk Mitigation, Enterprise Risk Management. DOI: 10.7176/EJBM/11-12-22 Publication date: April 30th 201

The Effect of Good Corporate Governance on ERM Implementation with Organizational Culture as a Moderating Variable

This study aims to empirically analyze the influence of Good Coprorate Governance (GCG) on the implementation of Enterprise Risk Management (ERM) with Organizational Culture (Culture) as a Moderating Variable.  The data collection method used in this study is a questionnaire distributed to companies that issue sustainability reports in carrying out their business which includes managers, section heads, and employees. The data analysis method used is multiple regression analysis.  The results of the study indicate that (1) There is a positive influence between Good Corporate Governance (GCG) on the implementation of Enterprise Risk Management (ERM). (2) there is no positive influence between Organizational Culture (Culture) on the implementation of Enterprise Risk Management (ERM). (3). Organizational Culture (Culture) strengthens the Effect of Good Corporate Governance on the implementation of ERM Enterprise Risk Management. Keywords: Corporate culture, organizational culture, Corporate Governance, Good Corporate Governance, ERM, Enterprise Risk Management, Moderation DOI: 10.7176/JESD/10-7-03 Publication date: April 30th 201