Factors Affecting Capital Structure and Stock Prices of Agricultural and Mining Companies

The purpose of this study was to analyze the influence of business risk, asset growth, sales growth, earning per share, and asset structure to capital structure and share price. This study involved mining and agriculture companies listed on IDX within the period of 2010-2017. The analysis employed eViews 9. Based on the hypothesis testing, it was found that that business risk, sales growth, and asset structure do not have a significant effect on capital structure. However, asset growth has a significant influence. Furthermore, sales growth and EPS do not have a significant effect on share price, but the asset structure has a significant influence. This research is a development of previous research by adding earnings per share as an independent variable and covering the period 2010 - 2017 in order to show the most actual conditions. Company management can make the results of this study a consideration in determining the optimal capital structure.   This study only examined the mining and agricultural sectors on the Indonesian stock exchange

Isu Penyatuan Akuntansi Atas Aset Tak Berwujud

Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions. Difficulties to compare and interpret financial statements prepared by different rules have led to demands from practitioners and academics on International harmonization, and even support for the unification of accounting standards around the world. Thus, the unification (convergence) of accounting is a big issue, especially at this time which the balance sheet of asset is increasingly dominated by intangible assets. Difficulties to recognize and to record the intangible assets in the financial statements especially Statement of Financial Position are regarded as a major issue in accounting for intangible assets. This article is a literature review of accounting for intangible assets and the impact of globalization, science, and technology against it. The discussion began with outlining the issue of unification of International accounting standards, the advantages, disadvantages, and the parties concerned in relation to accounting convergence. Article discussed later on intangible assets, along with the controversy issues that arised. Alternative solutions along with conclusions and suggestions were at the end of this article

Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk

This study uses a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. This study evaluates the comprehensiveness of CSRreporting using the 2011 annual report of PT Bukit Asam (Persero) Tbk. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting

Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Struktur Modal, dan Tax Avoidance terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Masuk dalam LQ45 di Bursa Efek Indonesia Periode 2011-2016)

The purpose of this study is to examine the effect of Corporate Social Responsibility, Corporate Size, Capital Structure and Tax Avoidance on Firm Value simultaneously and partially. Population in this research is manufacturing company which entered in LQ45 at Indonesia Stock Exchange (BEI) period 2011-2016. The type of data in this study is secondary data with sample selection technique used is purposive sampling with a period of research for six year. Methods of data analysis in this study is multiple regression analysis with a significance Level of 5%. The results showed that simultaneously Corporate Social Responsibility, Company Size, Capital Structure, and Tax Avoidance have a positive and significant effect to Firm Value. Partially, Corporate Social Responsibility has no significant effect on Firm Value, Corporate Size has negative and significant effect to Firm Value, Capital Structure has positive and significant influence to Firm Value, Tax Avoidance has negative and significant effect to Firm Value

Penanganan Konflik Sosial Berlatarbelakang Agama: Kekuatan, Hak, & Kepentingan

Tulisan singkat ini ingin membahas tiga pendekatan atau model utama dalam penanganan konflik sosial-keagamaan. Ketiganya adalah (1) pendekatan berbasis kekuatan dan kekuasaan, (2) pendekatan berbasis hak, dan (3) pendekatan berbasis kepentingan. Beberapa gagasan yang hendak ditekankan dalam tulisan ini adalah: Pertama, pendekatan kekuatan menjadi pendekatan dominan dalam era Orde Baru. Tetapi, pendekatan ini tetap berlangsung pada era reformasi, khususnya di dalam konteks konflik horizontal. Kedua, pendekatan berbasis hak banyak digunakan di era reformasi baik oleh pihak- pihak yang berkonflik maupun yang diperjuangkan lembaga pembela hak asasi manusia. Ketiga, pendekatan berbasis kepentingan sudah mulai diupayakan. Tetapi, pendekatan ini perlu diarus-utamakan. Selain itu, seperti yang dipraktikkan dalam beberapa kasus, pendekatan ini memiliki beberapa cacat substansi dan prosedur yang perlu dibenahi. Akhirnya, pendekatan ketiga, yakni pendekatan berbasis kepentingan, lebih selaras dengan tatanan demokrasi yang responsif dan masyarakat sipil yang matang – dalam arti memiliki kapasitas menyelesaikan masalah dan konflik sosial, termasuk konflik berlatarbelakang agama. Karenanya, ini perlu digunakan sebagai pendekatan pertama, utama, dan default. Pendekatan berbasis hak digunakan jika pendekatan berbasis kepentingan gagal, dan pendekatan kekuatan adalah pilihan terakhir

Peluang Represi sebagai Solusi Anarki

Kata kunci: Peluang Represi, Solusi Anarkh

Conflict Studies in Indonesia: a Preliminary Survey of Indonesian Publications

Studies on conflict in Indonesia have reached an unprecedented stage in terms of the proliferation of publications, both in print and online. There are two interrelated reasons for this new and significant development

Kegiatan Bina-Damai untuk Sampang

Pada tanggal 2 Juli 2013, di kantor Pusat Studi Keamanan dan Perdamaian (PSKP) UGM, diadakan rapat dengan topik “Bina Damai Untuk Sampang: Menghindari Gaps dan Overlaps.” Rapat ini diikuti 12 orang peserta dari Pusat Studi dan Keamanan dan Perdamaian (PSKP) UGM, Center for Religious and Cross Cultural Studies (CRCS) UGM, Magister Perdamaian dan Resolusi Konflik (MPRK) UGM, dan Institute of International Studies (IIS) Fisipol UGM. Rapat dipimpin Rizal Panggabean yang juga merangkum catatan hasil rapat ini. Di dalam rapat dibicarakan perkembangan terakhir masalah Sampang, khususnya pasca relokasi ke Sidoarjo. Juga dibicarakan tiga bidang strategis bagi usaha-usaha bina damai, baik yang dilakukan pemerintah dan masyarakat secara sendiri-sendiri maupun, lebih baik lagi, dengan bekerja sama. Tiga bidang tersebut adalah: - Di dalam tubuh pihak-pihak yang bertikai (intra), - Dalam hubungan antar pihak yang bertikai (inter), dan - Konteks eksternal pihak-pihak yang bertikai (ektra)