The impact of company characteristics behavior on disclosure of corporate social responsibility

Corporate Social Responsibility (CSR) is defined as corporate social responsibility, which is a matter of corporate environmental governance, and this environmental governance is an added value for multinational companies, including companies located in Indonesia. This study aims to determine the effect of size, profile, and institutional ownership on the disclosure of corporate social responsibility. GRI G4 is used for CSR disclosure. This research uses quantitative research methods. Purposive sampling was used for 150 companies listed on the Indonesia Stock Exchange in 2019–2022. Secondary data from www.idx.co.id and related company websites is used. Multiple regression analysis (OLS) was applied. The results of this study are hypothesis testing, which shows that company profile and institutional ownership structure substantially affect the disclosure of social responsibility, while company size does not

Uniform Convergence of Cosine Series With Coefficient from New Class of General Monotone

General monotone sequences class (GMS) has been introduced by Tikhonov. Then Bogdan Szal extended this class to the new class called new class of general monotone. By using non-negative sequence is called to controle the difference of sine series coefficient. By substituting of modulus of sine series coefficient, we study uniform convergence of new class of general monotone on cosine series

Konsep Riba dalam Perspektif Hadis

The purpose of this study is to discuss the concept of usury in the perspective of hadith. This study uses a qualitative type through literature study by applying content analysis. The discussion of this research includes general views on usury, takhrij hadith about the prohibition of usury, and the concept of the prohibition of usury. The conclusion of this study shows that usury is unlawful and in the hadiths of usury eaters, people who order usury to eat, their clerks and their witnesses are cursed by the Prophet sallallaahu 'alaihi wasallam. This research is expected to have benefits for enriching the treasures of Islamic knowledge

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

Corporate social responsibility is mechanism for a company voluntarily integrated concern for the environment and society. Disclosure of corporate social responsibility has a tendency to influence influential to enhance shareholder value. With the increased value of the company, then investors will be attracted to invest on companies that care a bout the social environment. The growing public awareness of the social environment requires employers not ignore the interests of the social environment around the company. Good corporate governance is a major problem in the management of the administration of the company, the management company that leads the company to more accountable and transparent in every policy of and the result in gactions. Study aims to determine the effect of corporate social responsibility and corporate governance on firm valueto firm size as a moderating variable. There search sample in this study is a manufacturing company listed on the Stock Exchange in the year 2009 – 2012 by using purposive sampling. There are 56 companies that meet the criteria of the study sample. The analysis techniques in this study using multiple linear regression analysis and linear regression analysis testing the interaction (moderated regression analysis / MRA). The results of this study indicate that the disclosure and corporate governance and corporate social responsibility have no effect on firm value. While the size of the company is not able to moderate the influence of corporate social responsibilty disclosure and corporate governance on firm value. So the conclusion all the hypothesis in this study was rejecte

ANALYSIS OF FACTORS-FACTORS FECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEMS IN. BPR SHINTA PUTRA PENGASIH KULON PROG

This study aims to examine the influence of user participation, user personal techniques, training and education as well as management support on the performance of accounting information systems at PT. BPR Shinta Putra Pengasih. The samples in this study were all employees of PT. BPR Shinta Putra Pengasih working section of marketing, human resources, planning, administration and reporting, and the public. The sample selection was based on purposive sampling by distributing questionnaires. The analysis model used is multiple linear regression. The results show that management support and training and education programs for employees does not affect the performance of accounting information systems, in this case can be seen at a significance level above 0.05 is equal to 0.407 and 0.126. While the personal techniques and user participation affect the performance of accounting information systems, it can be seen from the significant value for the variable and value engineering 0,045 personal significance for variable user participation 0.016. That means the value of the personal significance of variables technique and user participation below 0.05. So the higher the personal techniques and user participation, then the information system performance will increase

ANALISIS AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA SEMPULUR, KABUPATEN MAGELANG

The purpose of this study is to find the application of accounting accountability in performance evaluation of based on the regulation of health assessment cooperativesf. Aspects assessment health cooperatives that used in the capital are aspects, management aspects of, aspects growth and independence. The data used in research it will be reports on the results of members meetings annual from 2012 until the year of 2014.metoda used an author in this research is method descriptive. The research results show that the implementation of accounting accountability in performance evaluation of based on the regulation cooperatives and smes minister no.14 2009 on the capital 2012 categorized good criteria healthy weight value 35,91 34,28-42,85, 2013 categorized pretty good with criteria pretty healthy value 30,78bobot 25,71-34,28dan in 2014 categorized good criteria sehatnilai 34,28 34,28-42,85 weight.Performance evaluation of management aspects of in 2012 and last until 2014 categorized good criteria healthy weight value 34,98 34,28-42,85.While assessment performance aspects independence and growth in 2012 categorized not very nice criteria were very unhealthy value 6.24 0-8,57 weight.In 2013 and 2014 categorized less than good criteria unhealthy value 23,54 with weights 17,14-25,71

Konstruksi Relasi Seksual Laki-laki Di Indonesia dalam Film

Perkembangan industri film di Indonesia menempatkan perempuan yang pada mulanya berada dalam layar, bergerak hingga ke belakang layar. Perempuan mengambil peran penting sebagai produser, penulis naskah dan sutradara. Nia Dinata merupakan salah satu perempuan yang memulai karirnya  di baliklayar  dan menyutradarai film Arisan ! Landasan teori yang digunakan dalam penelitian ini adalah konsep hegemoni maskulinitas yang selama ini telah dipakai pemerintah dalam mengkonstruksi bentuk-bentuk maskulinitas di Indonesia. Konstruksi maskulinitas tersebut terdapat pada film-film yang diproduksi melalui dengan figur bapak sebagai tokoh sentral dalam keluarga.. Perspektif Women’s Cinemajuga digunakan dalam penelitian ini berkaitan dengan penggunaan kacamata perempuan dalam merepresentasikan maskulinitas melalui sebuah film. Penelitian ini menggunakan metode kualitatif deskriptif dengan paradigma konstruktivistik. Teknik analisis data yang digunakan yakni semiotika Pierce yang bersumber pada segitiga semiotik yakni, Sign, Interpretantdan Object.Berdasarkan hasil penelitian yang telah dilakukan, terdapat representasi maskulinitas plural. Ada tiga bentuk maskulinitas yang terdapat dalam film tersebut. Yang pertama,adalah fatherhood.Yang kedua, adalah laki-laki jenis baru, atau new man. Yang terakhir dan menjadi fokus dalam penelitian ini, adalah maskulinitas dan relasi seksual. Film Arisan!merepresentasikan hubungan seksual sesama jenis atau homoseksual ke dalam citra yang positif. Hubungan Nino dan Sakti yang mendapatkan dukungan dari teman-teman serta keluarganya, bahkan Nino dan Sakti berani dan bangga coming out tentang identitas seksual mereka. Kata Kunci: Relasi Seksual, Semiotika, Representasi Maskulinita

Pengaruh mundurnya Sri Mulyani dari jabatannya sebagai Menteri Keuangan terhadap Abnormal Return Saham BUMN periode Mei 2010

ABSTRAK Perubahan harga saham dipengaruhi oleh banyak faktor, baik itu berupa faktor internal yang berasal dari perusahaan itu sendiri maupun faktor ekternal yang berasal dari luar perusahaan. Faktor eksternal yang dapat mempengaruhi harga saham antara lain adalah kondisi negara tersebut, khususnya di bidang ekonomi, politik, dan sosial. Pada tanggal 5 Mei 2010, secara resmi Menteri Keuangan Sri Mulyani mengundurkan diri dari jabatannya sebagai Menteri Keuangan. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan yang signifikan antara abnormal return saham BUMN sebelum dan sesudah mundurnya Sri Mulyani dari jabatannya sebagai Menteri Keuangan. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan data sekunder dan mengambil sampel enam BUMN yang termasuk dalam Jakarta Islamic Index (JII) pada periode April-Mei 2010. Analisis yang dilakukan dalam penelitian ini adalah dengan menggunakan uji paired sample T-test yang dibantu sistem komputerisasi program SPSS Versi 11.5 for windows. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara abnormal return pada saham BUMN sebelum dengan sesudah mundurnya Sri Mulyani dari jabatannya sebagai Menteri Keuangan. Hal ini dapat dilihat dari hasil penelitian yang menunjukkan bahwa sig. 2-tailed didapat angka sebesar 0,466 yang lebih besar dari angka signifikansi sebesar 0,05. Maka dapat disimpulkan bahwa mundurnya Sri Mulyani tidak mempunyai kandungan informasi yang mengakibatkan pasar tidak bereaksi terhadap mundurnya Sri Mulyani tersebut, hal ini disebabkan karena informasi mundurnya Sri Mulyani tersebut telah tersebar secara merata di pasar. ABSTRACT Changes in stock prices are influenced by many factors, either internal factors that come from the company itself or external factors originating from outside of the company. The external factors that can affect stock prices including the condition of the country, particularly in the economic, political, and social fields. On May 5, 2010, Finance Minister Sri Mulyani officially resigned from her position as Minister of Finance. This study aims to determine whether there are significant differences or not between the abnormal returns before and after the resignation of Sri Mulyani from her position as Minister of Finance. This research is a quantitative research, using secondary data and take samples of six BUMNs included in the Jakarta Islamic Index (JII) in the period from April to May 2010. The analysis conducted in this research is by using a paired sample T-test assisted by computerized system that is SPSS 11.5 version for windows. The results showed that there were no significant differences between the abnormal return on BUMN stocks before and after the resignation of Sri Mulyani from her position as Minister of Finance. This can be seen from the results of studies showing that sig. 2-tailed obtained figure of 0.466 which is greater than the number of significance of 0.05. Then it can be concluded that the resignation of Sri Mulyani has no information which resulted the market does not give reaction toward the resignation of Sri Mulyani, this is because of the information of Sri Mulyani resignation has been evenly distributed all over the market

The Moderating Influence Of Institutional Ownership Structure On The Relationship Between Company Characteristic Behavior And Corporate Social Responsibility Disclosure

Corporate social responsibility (CSR) is defined as corporate social responsibility, which is a matter of corporate environmental governance, and this environmental governance is an added value for multinational companies, including companies located in Indonesia. This study aims to determine the effect of size, profile, and institutional ownership on the disclosure of corporate social responsibility. GRI G4 is used for CSR disclosure. This research uses quantitative research methods. Purposive sampling was used for 150 companies listed on the Indonesia Stock Exchange in 2019–2022. Secondary data from www.idx.co.id and related company websites is used. Multiple regression analysis (OLS) was applied. The results of this study are hypothesis testing, which shows that company profile and institutional ownership structure substantially affect the disclosure of social responsibility, while company size does not