1,825 research outputs found
The Relationship of CSR and Financial Performance: New Evidence From Indonesian Companies
The research objectives of the study are to investigate whether there are any positive
relationships between CFP and CSR under the slack resource theory and to investigate
whether there are any positive relationships between CSR and CFP under good
management theory by integrating concept of strategic management into the definition
of CSR as sustainable corporate performance including economy, social, and
environment. To answer the research questions of this study, questionnaire-based
survey research design was used. The questionnaires that include items representing
variables in this study (corporate social performance, corporate financial performance,
business environment, strategy, organization structure, and control system) were sent to
the respondents who are managers of state-owned companies (BUMN) and private-
owned companies using post and e-mail services. There is a positive relationship
between CFP and CSP under the slack resource theory and under good management
theory.
Keywords: corporate social performance, corporate financial performance, business
environment, strategy, organization structure, and control system, slack resource theory,
good management theor
PENGARUH LATIHAN SATRIA NUSANTARA TINGKAT PRADASAR-DASAR TERHADAP PENURUNAN HORMON STRESS (KORTISOL)
This research study is aimed at revealing the influence of stressors in Satria Nusantara pre-elementary breathing exercise training towards the reduction of the level of stress hormone (Kartisol). This is an experimental research, using Randomized pretest-posttest control group design. The number of samples used in the treatment group and control group is 15 people respectively. Elisa method was used as the technique of laboratory examination. Data analysis was done through t-test, using SPSS program for Windows. Based on the results of t test analysis on Kartisol variables, there were significant differences between treatment group and control group with p = 0.002 (p <0.05). In this Kartisol variables, there was also reduction in treatment groups of 4.77 ng/ml and 0.83 ng/ml in the control group. The difference was due to breathing exercise treatment using breath control and dhikr so that psychologically treatment group will be more calm, relaxed compared to the control group. Thus breathing exercise can be one of the cheap, effective alternative exercise to reduce stress hormone levels (Kartisol). With relatively low levels of Kartisol, it will provide an opportunity for lymphocytes T to produce interleukin 2 (Th1) and interleukin 4 (Th2). Interleukin will stimulate plasma cells to produce immunoglobulin. By the increase of the activity of plasma cells, IgG also indirectly increases. Thereby, the reduction of Kartisol has a positive influence on the increase of immunoglobulin G. Based on the findings, the Satria Nusantara breathing exercise can be used as a model of alternative sports in order to improve body endurance. Key words: Influence, breathing exercise, reduction, Kartisol
Management Control Systems and Contextual Variables in the Hospitality Industry
Purpose – The paper examined management control systems (MCS) in Indonesian hospitality
sector. This study examines the impact of six contextual factors at one time to determine the
importance of each factor on the design of MCS.
Design/methodology/approach – The paper is based upon data collected through a survey sent
to “star” hotels in Central Java, Indonesia. Using Chenhall (2003) design, a regression equation
is run to examine the relationship between MCS and the contextual variables of environment,
technology, structure, size, strategy and culture.
Findings – The paper finds that higher levels of the contextual variables of technology, structure,
and culture are related to more sophisticated MCS while size is related to more traditional MCS.
Research limitations/implications –These findings are related to the hospitality industry in
Indonesia. Future research could examine different settings (i.e. country, industry, etc) and
investigate the effect of each contextual variable on the relationships between MCS and firm
performance.
Originality/value – The present study extends the scope of MCS system in accounting literature
by testing Chenhall (2003) works on the relationship between contextual variables and MCS. It
attempts to fill the gap in contingency-based studies that have previously focused on one aspect
of contingency by considering six contextual factors. Furthermore, this paper also contributes to
a fuller understanding of MCS practices in Indonesia and the hospitality industry and helps
management in determining its most effective design.
Keywords Hospitality management, Management Control Systems, Indonesia, Contextual
Variable
PENGARUH STRUKTUR KEPEMILIKAN, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan yang
diukur dengan kepemilikan manajerial (KM) dan kepemilikan institusional (KI),
keputusan investasi yang diukur dengan Price Eaning Ratio (PER), kebijakan
dividen yang diukur dengan Divident Payout Ratio (DPR), dan profitabilitas yang
diukur dengan Return on Asset (ROA) terhadap nilai perusahaan yang diukur
dengan Price Book Value (PBV).
Sampel yang diambil dengan menggunakan metode purposive sampling.
Populasi dalam penelitian ini adalah perusahaan property, real estate and building
construction yang terdaftar di Bursa Efek Indonesia. Dari populasi sebanyak 60
perusahaan diperoleh 11 perusahaan sebagai sampel dengan periode pengamatan
selama 5 tahun (2012-2016). Data dianalisis menggunakan analisis regresi linier
berganda dengan bantuan alat uji statistik SPSS versi 23.
Berdasarkan hasil penelitian mengidentifikasi bahwa: (1) kepemilikan
manajerial tidak berpengaruh terhadap nilai perusahaan, hal ini menunjukkan
bahwa rendahnya kepemilikan saham manajemen menyebabkan kendali dalam
pengambilan keputusan rendah. (2) kepemilikan institusional tidak berpengaruh
terhadap nilai perusahaan hal ini menunjukkan bahwa kurangnya kontrol
pemegang saham eksternal terhadap kinerja manajemen. (3) keputusan investasi
berpengaruh terhadap nilai perusahaan hal ini menunjukkan bahwa investasi yang
dilakukan akan mempengaruhi keberlangsungan hidup perusahaan. (4) kebijakan
dividen berpengaruh terhadap nilai perusahaan hal ini menunjukkan bahwa
pembagian dividen secara konsiten dapat menarik investor dalam
menginvestasikan dananya. (5) profitabilitas berpengaruh terhadap nilai
perusahaan hal ini menunjukkan bahwa besarnya profitabilitas menjadi daya tarik
investor yang membuat harga saham meningkat.
Kata Kunci : Nilai Perusahaan, Struktur Kepemilikan, Keputusan Investasi, Kebijakan Dividen, dan Profitabilitas
Landauer-B\"uttiker approach for hyperfine mediated electronic transport in the integer quantum Hall regime
The interplay of spin-polarized electronic edge states with the dynamics of
the host nuclei in quantum Hall systems presents rich and non-trivial transport
physics. Here, we develop a Landauer-B\"uttiker approach to understand various
experimental features observed in the integer quantum Hall set ups featuring
quantum point contacts. The approach developed here entails a phenomenological
description of spin resolved inter-edge scattering induced via hyperfine
assisted electron-nuclear spin flip-flop processes. A self-consistent
simulation framework between the nuclear spin dynamics and edge state
electronic transport is presented in order to gain crucial insights into the
dynamic nuclear polarization effects on electronic transport and in turn the
electron-spin polarization effects on the nuclear spin dynamics. In particular,
we show that the hysteresis noted experimentally in the conductance-voltage
trace as well as in the resistively detected NMR lineshape results from a lack
of quasi-equilibrium between electronic transport and nuclear polarization
evolution. In addition, we present circuit models to emulate such hyperfine
mediated transport effects to further facilitate a clear understanding of the
electronic transport processes occurring around the quantum point contact.
Finally, we extend our model to account for the effects of quadrupolar
splitting of nuclear levels and also depict the electronic transport signatures
that arise from single and multi-photon processes.Comment: 21 pages, 8 figure
Significant of teritorry to increase sense of place in behavioural settlements
Cities have transformed collecting public places into private spaces. While in the past, public places as an urban place had a specific identity for themselves. Nowadays in nonexistence of connection between public and private life residents are forced to create their social life within their own control and are not entered to identity in public space. Urban spaces are made regardless to social needs of residents and their cultural origins. Formation of urban spaces impact to quality of its social and spatial and cannot be absorbed potential of environmental and social. For reproduction of social identity is required the behaviour-milieu this behaviour-milieu is a place for standing of pattern behaviour. In this way the role of neighborhood center as behavioural setting appears to be helping as to establish the distinctive identity of the place and create the conditions in which residents can develop their relationships and control. Behavioural complex also provide context of social partnership. Places can be considered as a physical form with their spatial territory which supports activity, ceremonies, and events and helps to sense of place formation. Feeling of neighborhood territory will exacerbate dependence and sense of place to it. The most important aspect of sense of place is attachment of people to their home or neighborhood sphere. Belonging to them make a territory feeling. Sense of place supports the cultural concept, social and culture relationship of society in the place and achieves to individual identity. This paper reviews recent research and literature review into the concept of sense of place and their assessment. The aim of this study was to evaluate the sense of place in the traditional urban to be carried out in the contemporary urban setting. The discussion presents the relationship between four groups of sense of place, territory, dependence, and finally provides a conceptual model as to show how these factors affect to sense of place. The result of this study indicates a model that mentions a relationship between dimensions of sense of place. This paper argues that territory in behavioural setting as the subset of place dependence is the best instrument to improve the sense of plac
- …