127 research outputs found

    ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE

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    Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders

    GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE

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    This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value

    GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TAX AVOIDANCE TOWARDS FIRM VALUE

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    This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the independent board of commissioners affected tax avoidance. Institutional ownership had a negative effect on firm value. Further, independent board of commissioners, CSRD, and tax avoidance positively affected firm value. In this study, tax avoidance could mediate an independent board of commissioners on firm value but failed to mediate the effect of institutional ownership and CSRD with firm value

    ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE

    Get PDF
    Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders

    Understanding the community interest of breast cancer in Indonesia: a digital epidemiology study using Google trends

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    Introduction. Breast cancer was count for 30.5% of all cancers diagnosed in Indonesia. Although preventable, breast cancer is mostly diagnosed in advanced stages and caused leading dead among females. Given the increasing growth of online information seeking behavior, adequate cancer health promotion through virtual setting is needed to tackle the massive increasing burden of breast cancer. Therefore this study aims to explore the community interest in breast cancer using Google Trends. Method. 5 years (from September 2013 to August 2018) information searches for breast cancer from Google were retrieved in Indonesian language. Data were downloaded at national and sub-region level to examine the pattern and distribution of queries. Results. Sporadic traces of information searches related to breast cancer from Google Trends presented the pattern and distribution of queries. Massive search happened in July 2015 and June 2017 following the died of Indonesian celebrity who suffered from breast cancer. However, the cancer awareness month every October does not impact the number of information searches. Considering the high influence of celebrities, many studies reveal the positive impact of celebrities involvement in health promotion. Celebrity can attract the public attention to health messages and increase the agreement of vaccination and screening for cancer. Thereby, celebrities involvement and availability of qualified breast cancer online information should be increased to win the breast cancer health promotion program in the digital era. Online information related to breast cancer could be disseminated through targetted risk population using Mobile JKN that has been downloaded by 1.5 million members. Conclusion. Google Trends could be potentially used as a novel tool to measure the dynamics of community interest in breast cancer in Indonesia. Therefore, adequate cancer health promotion through a virtual setting is the key to tackling the massive increasing burden of breast cancer in the digital era

    Strategi Segmenting, Targeting, dan Positioning dalam Rangka Percepatan Penurunan Stunting di Provinsi Banten

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    Indonesia, as part of the Southeast Asian region, is still experiencing a situation that cannot be separated from the problem of stunting. Every year the prevalence of stunting in Indonesia tends to experience fluctuating conditions. These fluctuating conditions indicate inconsistencies in the implementation of policy programs to reduce stunting. When referring to the WHO maximum stunting prevalence standard of 20%, most provinces in Indonesia have not been able to meet this standard. One of them is Banten Province with a stunting prevalence rate in 2019 reached 24.11%. The conceptualization of the interaction pattern of stunting problems formed from the results of systems thinking is visualized in the form of a causality diagram model. The model, built using the systems dynamics method, serves to provide an understanding of the structural dynamics of the stunting problem, based on the cause-and-effect relationships between the components that make up the problem. This became the basis for the segmenting, targeting, and positioning (STP) strategy planning process. The output of STP strategy planning is compiled into a quality document that is determined according to the level needed to accelerate stunting reduction

    REALITAS GENDER DALAM ANNUAL REPORT PERUSAHAAN (Analisis Semiotik atas Gambar Fotografi dalam Annual Report Perusahaan Perbankan Konvensional dan Perbankan Syari’ah dalam Perspektif Teori Komunikasi Aksi Habermas)

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    This study is a qualitative research with approach of case study at annual reports of Conventional banking and Islamic banking. The purpose of this study is to understand and analyze gender portrayal practices on companies’ annual reports through photographic images. This study also aims to analyze the differences of gender reality disclosure in the annual reports of companies. This study uses a semiotic analysis on photographic images in the annual reports. The analyzed data are annual reports of Conventional banking whose Islamic banking as subsidiaries. The data are eight annual reports of Conventional banking and eight annual reports of Islamic banking. Results of this study claims that the companies presents gender reality disclosure uses photographic images which designed such a way in the annual reports. Furthermore, the annual reports in Indonesia also becomes media reports to legitimize the men’s domination against the women

    Agrarian Issues in the Indonesian State: Case Study of MA Decision Number 777.Pk/Pdt/2019 and Legal Protection for Landowners

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    This research discusses agrarian problems that occur in Sikayah Negara Indonesia with a focus on the case study of the Supreme Court Decision Number 777.pk/Pdt/2019 and examines the legal protection given to landowners. The background to this problem comes from the agrarian conflicts that are often faced by landowners, where their ownership rights are threatened. The research method used is normative legal research with a case study approach. The collected data was analyzed qualitatively to identify emerging agrarian problems, analyze the methods used in the case studies, and evaluate the legal protection given to landowners. The results of the research show that the case study of the Supreme Court Decision Number 777.pk/Pdt/2019 involves conflicts between landowners and other parties who also claim the same land rights. The methods used include document analysis, case discussion, and legal assessment. Based on the research results, it can be concluded that legal protection for landowners in the context of agrarian problems in Sikayah Negara Indonesia is still not optimal. There are weaknesses that need to be fixed in legal policy and law enforcement to ensure better protection of land ownership rights and the interests of landowners. In order to improve this situation, further efforts are needed to improve relevant legal policies, strengthen law enforcement, and provide fair and effective protection for landowners. This will ensure the realization of balanced agrarian justice and adequate protection of the rights of landowners in the Sikayah Indonesia Country

    Pengembangan sistem informasi berbasis komputer untuk efi siensi penyelenggaraan makanan di Instalasi Gizi RS Militer Malang

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    ABSTRACTBackground: The rapid development of science and technology in the globalization era, particularly information technology enables data or information to be processed quickly and accurately. Nutrition service in the form of food provision in hospitals requires precision and accuracy  as well as speed in its process. Therefore the utilization of science and technology especially computer-based information system will be of much help. Nutrition installation of Malang Military Hospital still uses manual method in calculating the need for food stock so that it needs more time and nutrition staff to do the work.    Method: The study was a quasi experimental study (before and after) without control group to fi nd out the difference in duration of food stock need calculation before and after the implementation of computer-based information system in the food provision at Nutrition Installation of Malang Military Hospital.Result: The implementation of computer-based information system at nutrition installation improved nutrition staff and time effi ciency in the calculation of food stock needs. Only one nutrition staff was needed to operate computer, whereas in the manual calculation method two nutrition staff were needed to do the work. The time needed to calculate food stock before the implementation of computer-based information system in average was 3.5 hours and after the implementation was 1.6 hours, based on statistical test at signifi cance level 95% p<α(0.05) whereby 0.003<0.05. This meant there was difference in duration of time needed before and after the implementation of computer-based information system in food provision at Nutrition Installation of Malang Military Hospital.Conclusion: The development of computer-based information system improved nutrition staff and time effi ciency in the calculation of food stock need in food provision at Nutrition Installation of Malang Military Hospital.KEYWORDS: information system, effi ciency, food stock calculation, nutrition installation, food provisionABSTRAKLatar Belakang: Perkembangan iptek pada era globalisasi yang begitu pesat, terutama teknologi informasi akan memungkinkan proses data atau informasi dengan cepat dan akurat. Pelayanan gizi, dalam hal penyelenggaraan makanan rumah sakit dalam prosesnya memerlukan ketelitian dan ketepatan serta kecepatan waktu yang digunakan. Untuk itu, pemanfaatan ilmu pengetahuan dan teknolgi dalam hal ini sistem informasi berbasis komputer akan sangat membantu. Instalasi Gizi Rumah Sakit Militer Malang (RSMM), dalam kegiatan perhitungan kebutuhan bahan makanan masih menggunakan penghitungan secara manual sehingga memerlukan waktu dan tenaga kerja gizi yang lebih untuk menyelesaikannya.Tujuan: Mengembangkan sistem informasi berbasis komputer untuk meningkatkan efi siensi waktu dan tenaga kerja gizi dalam perhitungan kebutuhan bahan makanan pada penyelenggaraan makanan di Instalasi Gizi RSMM.Metode: Penelitian ini merupakan penelitian quasi experimental (before-after) tanpa kelompok kontrol untuk mengetahui perbedaan durasi waktu yang digunakan dalam perhitungan kebutuhan bahan makanan sebelum dan sesudah menerapkan sistem informasi berbasis komputer pada penyelenggaraan makanan di Instalasi Gizi RSMM.Hasil: Penelitian ini menunjukkan bahwa dengan penerapan sistem informasi berbasis komputer pada instalasi gizi akan meningkatkan efi siensi tenaga kerja gizi dan waktu dalam perhitungan kebutuhan bahan makanan. Satu tenaga kerja gizi cukup digunakan untuk operasional computer yangsebelumnya 2 tenaga kerja gizi untuk perhitungan secara manual. Waktu yang diperlukan untuk perhitungan bahan makanan sebelum dan sesudah menerapkan sistem informasi berbasis komputer berbeda nyata dengan rata-rata adalah 3,5 jam dan 1,6 jam(p<0,05).Kesimpulan: Pengembangan sistem informasi berbasis komputer akan meningkatkan efi siensi tenaga kerja gizi dan waktu dalam perhitungan kebutuhan bahan makanan pada penyelenggaraan makanan di Instalasi Gizi RSMM.KATA KUNCI: sistem Informasi, komputer, efi siensi tenaga kerja gizi dan waktu, perhitungan kebutuhan bahan makana

    Healthcare-associated infections (HAI) research in Asian countries: a bibliometric analysis

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    Health care-associated infections (HAI) are the most frequent adverse event in health-care delivery worldwide, including in Asian countries. Asian countries produced 4,819 HAI publications. Majority of the publications (68%) appeared in the last decade. The average annual growth rate was 14.8%. Japan was the most productive country that contributes about 13.5% of total publications, followed by China (11.7%), and Taiwan (11.6%). Asian HAI research were cited in 76,737 articles with an average of 15.9 citations per publication. The top two most highly cited articles were published in the New England Journal of Medicine followed by the Journal of Clinical Microbiology. The top three productive journals were Journal of Hospital Infection (309 papers; 6.4%), American Journal of Infection Control (198 papers; 4.1%) and Infection Control and Hospital Epidemiology (170 papers; 3.5%). The ten top journals contained 25% of the HAI literatures. Emerging research topics in the last years include ventilator-associated pneumonia, MRSA (methicillin-resistant staphylococcus aureus), acinetobacter baumannii, carbapenems, Republic Korea and tertiary care center
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