Governance, Business and the Environment

Traditionally, discussions on corporate governance (CG) have largely focused on economic sustainability.This is not surprising as CG issues have largely arisen out of accounting irregularities uncovered atprominent organizations, such as Enron, Tyco and WorldCom, and various other well-known companies.The focus of CG now, however, is broader….besides profits, companies are also focusing on the “people”and the “planet” too. Thus, the emphasis of CG today is on both the economic and environmentalsustainability. Given this, boards cannot be lackadaisical about social and environmental issues. How cancompanies achieve this? According to the Coalition for Environmentally Responsible Economies(CERES) in its CERES Roadmap for Sustainability”, a sustainable company is one that has the necessarygovernance structures in place, extensive stakeholder engagement undertaken and the standards and scopeof public disclosure and transparency instituted. Essentially, the Roadmap contains 20 specificexpectations for corporate performance that are categorised into 4 main perspectives: governance,stakeholder engagement, disclosure and performance. Thus, companies should embed sustainabilityissues in management and board structures, goal-setting and strategic decision-making and engage inrobust dialogue with stakeholders across the whole value chain. Additionally, companies shouldregularly report on sustainability strategies and performance. Disclosure will include credible,standardized, independently verified metrics encompassing all material stakeholder concerns, and detailedgoals and plans for future action. Further, a sustainable company is one that embarks on achievingreductions in carbon emission and water use, procurement of renewable energy, improved energyefficiency and having a supply chain that meets high environmental and social standards. Moreimportantly, companies are increasingly aware that a large part of their output consists of material waste(or non-product output). In particular, material flow cost accounting (MFCA), an environmentalmanagement accounting (EMA) tool that has now become an International standard, ISO 14051, can helpcompanies address environmental issues as well as improve their bottom lines. Finally, to be proactive onenvironmental issues companies must understand and manage its environmental costs; introduce wasteminimization schemes; understand and manage lifecycle costs; measure its environmental performanceand embark on a strategic approach to environment related management. Most importantly, the toneshould be set at the top. Top management commitment is essential, preferably at the board level.Accordingly, companies should ensure that directors\u27 skill sets include risk management of social andenvironmental issues. Most importantly, companies should realize that enhanced environmentalperformance can and will lead to improvement in the economic performance of the enterprise

TINJAUAN HUKUM ISLAM TENTANG BARANG PINJAMAN YANG DIJADIKAN JAMINAN HUTANG ( Studi pada Dusun Mincang Sawo Kelurahan Negeri Agung Kecamatan Talang Padang Kabupaten Tanggamus)

Rahn/pinjaman dengan jaminan adalah menjadikan barang berharga sebagai jaminan utang. dengan begitu, jaminan tersebut berkaitan erat dengan utang piutang dan timbul dari padanya. Dalam akad Rahn terdapat syarat dan rukun yang harus dipenuhi, sehingga akad tersebut dapat dikatakan sah menurut syara’. Syarat yang terkait dengan barang yang dijadikan jaminan (al-marhun) menurut ulama fiqih salah satunya adalah barang tersebut adalah milik sah orang yang berutang. Namun pada praktiknya banyak masyarakat di Dusun Mincang Sawo yang menggunakan barang milik orang lain untuk dijadikan jaminan. Padahal, resikonya terdapat pada barang yang dijaminkan, karena apabila pada waktu pembayaran yang telah ditentukan orang yang berutang belum membayar utangnya maka pemberi piutang boleh menjual barang yang sudah dijaminkan, padahal barang tersebut bukan milik orang yang berhutang, artinya pihak pemilik barang merasa dirugikan. Permasalahan dalam Skripsi adalah : (1). Bagaimana praktik barang pinjaman yang dijadikan jaminan hutang di Dusun Mincang Sawo kec. Talang Padang?. (2). Bagaimana tinjauan hukum Islam tentang barang pinjaman yang dijadikan jaminan hutang?. Tujuan yang hendak dicapai dalam penelitian ini adalah : (1). Untuk mengetahui praktik peminjaman barang yang dijadikan jaminan di Dusun Mincang Sawo Kec. Talang Padang. (2). Untuk mengetahui tinjauan hukum Islam tentang barang pinjaman yang dijadikan jaminan hutang. Penelitian ini termasuk jenis penelitian Lapangan (field Reseach) Selain peneliti lapangan, penelitian ini juga menggunakan penelitian kepustakaan (library Research) sebagai pendukung dalam melakukan penelitian. Penelitian ini merupakan penelitian populasi, karna populasinya hanya berjumlah 15 orang Sampel dalam penelitian ini yaitu keseluruhan dari populasi yang ada yaitu Masyarakat Dusun Mincang Sawo Kec Talang Padang Kab. Tanggamus sebanyak 15 orang yang menggunakan barang pinjaman sebagai barang jaminan hutang. Data diperoleh melalui data primer berupa wawancara, dan data sekunder data yang diperoleh lewat orang lain, dokumen atau buku-buku yang membicarakan topik yang berhubungan. Data yang terkumpul kemudian dianalisis dengan menggunakan metode kualitatif dengan pendekatan berfikir deduktif. Berdasarkan hasil penelitian dengan menggunakan deskritif analitis menunjukkan bahwa praktik barang pinjaman yang dijadikan jaminan pada masyarakat Dusun Mincang Sawo dibenarkan menurut syara’ karena sudah memenuhi syarat yaitu, menurut hanafi dan syafi’i barang pinjaman hanya dapat dijadikan jaminan seiring/ seizin pemilik barang dan termuat dalam KHES pasal 385 ayat 2. Berdasarkan Tinjauan Hukum Islam mengenai praktik barang pinjaman yang dijadikan jaminan hutang memang sudah dilakukan sesuai dengan syara’ hanya saja dalam pelaksanaan perjanjiannya ada beberapa pihak yang tidak menunaikan kewajibannya, baik terhadap hutangnya maupun terhadap barang pinjamannya

PENGARUH UPAH DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. TIRTA BUMI RAYA PALEMBANG

This research is a study of "The Effect of Wages and Incentives on Employee Productivity at PT. Tirta Bumi Raya Palembang ". The dependent variable in this study is Work Productivity and the independent variables are Wages and Incentives. The data used in this study are primary data obtained from data processing and questionnaires. The population in this study amounted to 50 employees, the method of determining the sample using the census method that is all the population into the study sample. Data collection techniques using questionnaires that have been tested first are tested using validity test and reliability test. Data analysis techniques used are multiple linear regression analysis, coefficient of determination, t test and F test. The results of this study, prove that partially and simultaneously wages partially have a significant effect on work productivity. Then partial incentives do not significantly influence work productivity. While simultaneously wages and incentives simultaneously have a significant effect on employee work productivity.  Keywords: Wages, Incentives and Work Productivit

GoCo: Planning Expressive Commitment Protocols

This article addresses the challenge of planning coordinated activities for a set of autonomous agents, who coordinate according to social commitments among themselves. We develop a multi-agent plan in the form of a commitment protocol that allows the agents to coordinate in a flexible manner, retaining their autonomy in terms of the goals they adopt so long as their actions adhere to the commitments they have made. We consider an expressive first-order setting with probabilistic uncertainty over action outcomes. We contribute the first practical means to derive protocol enactments which maximise expected utility from the point of view of one agent. Our work makes two main contributions. First, we show how Hierarchical Task Network planning can be used to enact a previous semantics for commitment and goal alignment, and we extend that semantics in order to enact first-order commitment protocols. Second, supposing a cooperative setting, we introduce uncertainty in order to capture the reality that an agent does not know for certain that its partners will successfully act on their part of the commitment protocol. Altogether, we employ hierarchical planning techniques to check whether a commitment protocol can be enacted efficiently, and generate protocol enactments under a variety of conditions. The resulting protocol enactments can be optimised either for the expected reward or the probability of a successful execution of the protocol. We illustrate our approach on a real-world healthcare scenario.Algorithmic