The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance

Purpose – The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance. Design/methodology/approach – The paper is based on a synthesis of the existing literatures in strategic management and accounting filed. Findings – The paper finds that corporate social performance defined as stakeholder relationship become one important dimension of the strategic behaviors that an organization can set to improve corporate performance. Research implication – the contextual variables as discussed in strategic management and accounting domain will be contingent upon strategic behaviors, which are behaviors of members in an organization. Originality/value – The paper integrates the contextual variables including business environment, strategy, organization structure, and control system with corporate performance by using corporate social performance as moderating variable by means of a recent literatures study from strategic management and accounting field. Keywords Contextual variable, strategic behavior, corporate social performance, corporate performanc

The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework

The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined in the prior studies. The result of this study can resolve the existing conflict in the literatures by developing an integrated model of the link between CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain in what condition the relationship of CSP and CFP is valid Keywords: Corporate social performance, corporate financial performance, slack resource theory, good management theory, contingency theory, and moderating effect

Corporate Social and Financial Performance: Empirical Evidence from American Companies

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage.with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven item developed initially by Michael Jantzi Research Associate, Inc and used by Mahoney and Robert (2007). To attaint main research objective, the measure of CSP composite is used. Furthermore, company size, financial leverage, and type ofindustry are measured by total asset, degree of intermal and external source to finance the company’s assets, and dummy variable (0 for non manufacture and 1 for manufacture), respectively. A moderated multiple regression model is used in the present study. Four models are developed in the study basedon the theory of slack resiurce and good management. The result of the present study is that corporate social performance (CSP/CSR) has no effect on corporate financial performance (CFP) under slack resource and good management theory it is also shown that only financial leverage could moderate the interaction between CSP/CSR and financial performance (CSP). However, based on the overall analysis, it may be reasonable to come to conclusion that the relationship between CSP and financial performance is spurious as Orlitzki (2000) concluded. Key Words: Corporate social performance, corporate social responsibility, financial performance, good management theory, stakeholder, and slack resource theory

The relationship of CSR and financial performance: New evidence from Indonesian companies

The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social,and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies(BUMN) and private-owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory

The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies

The objectives of this study is to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system moderate the relationship between CSR and CFP under the slack resource and good management theories. 220 respondents from manufacturing companies listed on the Jakarta Stock Exchange were selected and two regression models were developed to examine the relationship between the related variables. The findings show that business environment has moderated the CSR-CFP link under good management theory, decentralization has moderated the CSR-CFP link under slack resource theory, and reliance on combination of diagnostic and interactive control system has moderated the CSR and CFP link based on slack resource theory

The role of control system in increasing corporate social performance: The use of levers of control

One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance.Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons’ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization’s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior

The impact of management on CSR

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business

The Relationship of CSR and Financial Performance: New Evidence From Indonesian Companies

The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social, and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies (BUMN) and private- owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory. Keywords: corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system, slack resource theory, good management theor

Pelaksanaan blended learning di SD Islam Al-Mujahidin Cilacap sebagai solusi pembelajaran di era new normal

Limited face-to-face learning with various requirements began to be implemented in line with the outbreak of the Covid-19 case. Blended learning is a learning solution that can be implemented in the new normal era when it encounters several obstacles such as not achieving the material conveyed by each student and limited time for face-to-face learning meetings. This study aims to describe alternative learning in the new normal era, namely blended learning. In this study, the method used was descriptive qualitative with a case study approach. Data collection techniques with interviews, observation, and documentation. The resource persons in this study were principals, teachers, parents, and students of SD Islam Al-Mujahidin Cilacap. The data collected were analyzed by methods, data presentation reduction, and data verification. The results of this study are alternative learning in the new normal era which is applied through synchronous learning, pen tablet learning, asynchronous learning, and learning with videos that are proven to be very effective in applying at Al-Mujahidin Islamic Elementary School in the new normal era. AbstrakPembelajaran Tatap Muka Terbatas dengan berbagai persyaratan mulai diberlakukan seiring merebaknya kasus Covid-19. Blended learning merupakan solusi pembelajaran yang bisa dilaksanakan di era new normal ketika menemui sejumlah kendala seperti tidak tercapai materi yang tersampaikan tiap siswa serta terbatas waktu pertemuan pembelajaran dengan tatap muka. Penelitian ini bertujuan untuk mendeskripsikan pembelajaran alternatif di era new normal yaitu blended learning. Dalam penelitian ini metode yang digunakan deskriptif kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dengan wawancara, observasi, dan dokumentasi. Narasumber dalam penelitian ini adalah kepala sekolah, guru, orang tua, dan siswa SD Islam Al-Mujahidin Cilacap. Data yang dikumpulkan dianalisis dengan metode, reduksi penyajian data, dan verifikasi data. Hasil penelitian ini adalah pembelajaran alternatif di era new normal yang diterapkan melalui pembelajaran synchronous, pembelajaran pen tablet, pembelajaran asynchronous, dan pembelajaran dengan video terbukti sangat efektif diterapkan di SD Islam Al-Mujahidin di era new normal.

THE DEVELOPMENT OF WEB BASED LEARNING MEDIA NETWORK AND COMPUTER BASIC AT SMK NEGERI 1 LEMBAH MELINTANG

The purpose of this research is to produce a valid web-based learning media, practical, and effective in basic computer and networking subjects. This web-based learning media is designed to improve student’s understanding so that it can improve to learn the outcomes. The method in this study uses Research and Development (R and D) with 4-D development procedures (Define, Design, Develop, Desseminate). The data of analysis technique uses descriptive analysis techniques to describe the validity, practicality, and effectiveness of web-based learning media. The results obtained of this development research: The validity of web-based learning media is declared valid on the media and material aspects. The practicality of web-based learning media from teacher and student responses is stated to be very practical. The effectiveness of web-based learning media is stated to be effective in improve to learn the outcomes. Based on the findings of this study it is concluded that the web-based learning media is valid, practical, and effective to be used as a learning aid in basic computer and network subjects