532 research outputs found

    Interaction Between Incentive To Expropriate And Investment Opportunities As A Determinant Of Overinvestment Problem In Indonesia

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    The study investigates if the level of investment opportunities reduces the positive impact of expropriation incentive on the level of overinvestments. Under the condition of capital constraint, high incentive of controlling shareholders to expropriate firms’ wealth do not necessarily result in overinvesments if firms have abundant investment opportunities. The study also examine if positive investment-cash flow sensitivity still exists after a significant corporate governance reforms in Indonesia. The study finds no positive relation between investments and cash flow. It documents that overinvestments primarily occur in firms whose controlling shareholders have small ownership. Further, it documents that higher investment opportunities mitigate the effect of expropriaton incentive on overinvestments

    Akuntansi Lingkungan sebagai suatu Sistem Informasi: Studi pada Perusahaan Gas Negara (PGN)

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    Environmental Accounting as Information System: Study at Perusahaan Gas NegaraThe purpose of this research is to explore environmental accounting information systems at Perusahaan Gas Negara (PGN). The specific objectives of this research are to know the company already exist to environmental accounting implementation, to obtain cost of environmental at PGN get positive significant revenue, and also describe a model of environmental accounting information systems. According to the results, PGN already exist environmental accounting. It was found in company's annual report. The information of environmental cost get positive impact to revenue and show the model of environmental accounting information systems at PGNDOI: 10.15408/ess.v6i1.312

    SMS Gateway Broadcast Info Lowongan Kerja Event Di Surabaya

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    Perkembangan teknologi informasi dan komunikasi yang berpengaruh langsung terhadap lingkungan umat manusia saat ini adalah internet dan telepon seluler. Internet memberikan kemudahan dalam mengakses informasi yang sangat berharga dan tidak tergantung dengan jarak dan waktu untuk berkomunikasi, banyak sekali orang yang mulai memanfaatkan internet salah satunya adalah pelajar dan mahasiswa. Selain untuk mencari artikel tentang tugas, mereka juga terkadang mencari informasi tentang lowongan pekerjaan untuk tambahan biaya dengan bekerja pada event. Pengembangan sistem informasi berbasis web ini menggunakan aplikasi yang sudah ada seperti gammu untuk sms gateway dan juga dengan bahasa pemrograman seperti php dan mysql. Untuk merancang sistem informasi ini digunakan metode perancangan structural yaitu pembuatan Data Flow Diagram (DFD) untuk perancangan dan mendokumentasikan sistem perangkat lunak berdasarkan aliran data. Dengan adanya sistem informasi ini dapat membantu warga kota maupun pendatang kota surabaya untuk mendapatkan informasi tentang sebuah event sesuai minat mereka

    Model Komunikasi Word of Mouth Pada Konsumen Gudeg Pawon Di YOGYAKARTA

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    Penelitian ini memfokuskan perhatiannya pada Perumusan model komunikasi word of mouth (WOM) dalam teori level mikro. Proses Perumusan model dilakukan dengan cara mencari, menghubungkan dan menyimpulkan keterlibatan elemen-elemen yang ada dalam komunikasi WOM menggunakan logika S-R. Penelitian ini menggunakan metode eksploratif kualitatif dan memilih Gudeg Pawon sebagai obyek penelitian. Hasil temuan model dapat dipahami melalui dua perspektif analisis, yaitu: perspektif individual partisipan WOM dan perspektif interaksional WOM

    History and Development of Islamic Banking Regulations in the National Legal System of Indonesia

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    The economic crisis in 1998 caused a number of national banks to collapse. Strangely, such a great crisis turned out to have no effect on the syari'ah banking world. Even as the crisis passed, a number of new Shari'ah banks emerged, such as Bank Syariah Mandiri, Bank Permata Syariah, Bank Mega Syariah, Bank Rakyat Indonesia Syariah, Bank Syariah Bukopin, and so forth. This study examines the development of Islamic banking in Indonesia. The aim is to find out factors driving and inhibiting the growth of these banking institutions. This study uses normative legal research methods. The results shows that the Islamic banking institutions could grow and develop rapidly due to two factors: internal and external factors. On the internal side, the Shari'ah bank has a usury management system that makes it able to withstand the economic crisis; while from the external side it has to do with government support, especially after the issuance of Law Number 21 of 2008

    Pembinaan Narapidana Di Lembaga Pemasyarakatan Klas IIA Bukittinggi Dalam Perspektif Perencanaan

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    Planning for prisoners guidance should be able to overcome the problems occurred. At the Correctional Institution Class IIA penitentiary in Bukittinggi planning do not yet overcome the existing problems. This study aims to know how planning in penitentiary Klas IIA Bukittinggi. Qualitative approach is used to explore what and how planning is conducted. The findings show top down planning and a formality planning have been conducted at prisons Class IIA Bukittinggi

    Identifikasi Potensi Pltmh Di Desa Mongiilo Provinsi Gorontalo

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    Mongiilo is a village that has a very poor service in electricity supply. However, this village has Butaiyo Kiki River that flows throughout the year that can be used to supply additional power to the community. This research aims to determine the potential of PLTMH from Butaiyo Kiki River in order to solve the problems of electric energy in the village Mongiilo. The method used are observation and measurement directly in the field; determine the dependable discharge by using FJ Mock formula; and analysis of intake infrastructure according to the manual book of the Directorate General of Irrigation Department of Public Works. The result of this research shows that the average dependable discharge of Q90 obtained at 0.60 m3/sec. Based on conditions on the field site, the height of potential head which is 13.23 m which will generate power of 48,798 Watts. The number of homes receiving electrical power supply with a minimum requirement of electricity per home of 450 watts is 108 Houses. As for the design of building power plants is obtained; weir crest height is 2.5 m, intake geometry are 1 m of width and 0.5 m of height. Headrace is a rectangle with a height of 1.3 m, a width of 1 m, stilling basin with a width of 1.5 m, length 16 m and height of 2.1 m, sand trap with 0.691 m high and 0.5 m wide with a slope 3.6%; forebay is 6 m long, 3 m wide, height is 2.5 m
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