1,129 research outputs found

    The Reactions of the Minority Towards Racism in Crash

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    Crash shows the life of a community in a multicultural city of Los Angeles in a variety of separate scenes. At the end of the story will be seen a common thread that connects each of the characters and events that they experience with other characters. The interaction of the players in the movie Crash is highly dominated by racial conflict as a result of racism. In the society nowadays, most people usually see racism only by how the majority discriminate the minority like what is reflected in Crash without knowing that Crash also portrays as vividly how the minority react towards the discrimination by the majority. For this reason, I am really interested in analyzing how the minority react towards racial discrimination by the majority and how the main characters of the minority react towards racism by the majority in Crash based on John P. Myers definition of reactions which are deviance, defiance, and avoidanc

    Etika Lingkungan dan Kinerja Ekonomi pada Ukuran Global Reporting Initiative-g4

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    The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation.  The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable

    Penerapan Akuntansi Manajemen Lingkungan pada Dua Puluh Lima Perusahaan yang Terdaftar di Indeks Sri Kehati 2013

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    The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies' activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies' activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost

    Indonesia and the ASEAN Economic Community: a Tussle Between Human and Culture in the Regional Materialism Sublimation

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    This study aimed to feel the subtle vibrations of a “project” of the ASEAN Economic Community (AEC), the human dimension and its culture. However AEC becomes part of the life history of the nations of Southeast Asia, particularly in the visible measures, such as economic growth, the economic stability of the region or the increasing of intra-regional trade volume. It means, that we feel it in the materialist dimension, or “vibrations” a “rough”. Besides, this study attempted to feel the euphoria of the other aspects. This paper will track a bit more deeply about Indonesian and its culture. Also there will be an effort to seek traces (perhaps disguised) in regional sublimation materialism “project” by AEC. Strive to be this insight led to the discovery that regional sublimation Reviews their materialism, for the next attempt to pave the way consciousness. Also, how sublimation material, it is not exactly cornered people and cultures. Another invention is the reification of culture, which it is the manifestation, in the form of Materialization on social relations, by considering it as a thing freely. Similarly, it is forgetting the historical trail of goods/services. Search back on local wisdom, seems to be one way that can be taken

    Analisis Pengaruh Mekanisme Good Corporate Governance Terhadap Praktek Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Peri Ode 2005-2007

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    Earnings management is management intervention in .financial statement reporting process, aimed to increase management's wealth personally and/or increase value of the firm. Earnings management is G,/actor that could reduce financial statement credibility, increase bias, and prevent ~takeholders from believing profit values. Consistent good corporate government iml7lementation is indicated could increasing financial statement quality and reduce earnings management activities. This research pwpose is to find out whether corporate governance mechanisms, consists of institutional ownership, managerial ownership, proportion of independent board of commisioner, board of directo,-, and audit comittee, influence earnings management. The object of this research is manufacturing companies listed in Indonesian Stock Exchange in 2005-2007. There are ninety six companies selected with purposive sampling techniques and data was analyze

    Pengaruh Kebijakan Dividen terhadap Laba Satu Tahun ke Depan Studi pada Emiten Sub Sektor Manufaktur di Bursa Efek Indonesia 2007 – 2010

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    Earning growth is one of the company's goals in accounting report. Dividend payment is assumed to have a link in the change of the profit in the following year. Pecking Order Theory revealed that a change in dividend will give a negative impact towards profit change. However, this statement contradicts to Zhou and Rulland's research (2006) which showed that dividend payout has a positive impact towards profit change in the following year. This research is in accordance with signaling theory which describes that dividend is a reflection of a good performance from the company, thus, it will invite investors to increase their investment share. With the increase in the investment, the company is expected to expand and increase its profit. The research is conducted in Indonesia towards all emitents in the manufactory sub sector by taking 95 research samples from companies that paid dividend in 2007, 2008,2009, and 2010. The research type is quantitative research with double regression analysis instrument. The dependent variable is the change of profit while the independent variable is dividend payout. Variable controls in this research are ROA, leverage, and size.The result of the research shows that dividend payout does not significantly influence the change of profit even though the number of co-efficient regression is positive. ROA and leverage variables significantly influence the change of profit while Size variable does not significantly influence it. In the maturity and stable level, the company will find it hard to increase the profit even though dividend payment is high
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