Higher education have a significant role in supporting the realization of sustainable development, thus forming the concept of the sustainable university. The concept of the sustainable university emphasizes the importance of economic, environmental and social activities conducted by the college. The college is expected to formulate the curriculum, perform research and community service activities with the topic of sustainability. The purpose of this study was to assess the extent of higher education considering the environmental, social and economical in their activities. The respondents of this study are the head of a department in Ahmad Dahlan University, Indonesia. This study uses a mixed method approach. Quantitative data obtained using a questionnaire, then processed by using the compared group statistical test. Qualitative data obtained using interview, then processed by using data reduction, data display and conclusion and verification. The results of this survey suggest that the head of the departments had considered the aspect of sustainability in formulating the curriculum, implementation of research and community service activities. From the three points of the Tridharma, which is learning and curricula, research and community service, the departments give more attention to community service activities.
Implementation of good corporate governance in banks is expected to eliminate mismanagement, forming a system of checks and balances that guarantee effective and all-powerful corporation in line with improving corporate performance through the creation process of making better decisions, improve operational efficiency and further improve services to stakeholders. The study was conducted to provide empirical evidence of the influence of the implementation of good corporate governance on managerial performance in Yogyakarta BPD Bank. Research object is the middle and lower level managers in the Regional Development Bank (BPD) Special Region of Yogyakarta. The data used are the primary data from respondents' answers, the manager at the Bank BPD DIY. This study uses multiple linear regression analysis. The results showed that: (1) Transparency affect managerial performance. (2) Accountability affect managerial performance. (3) Responsibility affect managerial performance. (4) independency affect managerial performance. (5) Fairness does not affect managerial performance
The purpose of the research is to analyze the behavior of tax compliance of corporate taxpayers, particularly large industrial manufacturing company that exists through out Daerah Istimewa Yogyakarta, represented by professional tax who work at the company. The results of this study indicate that: (1) the strength or weakness of a professional tax attitude does not affect the level of tax compliance in a corporate entity, (2) subjective norm has no effect on the level of corporate tax compliance, (3) strong or weak moral obligation of professional tax does not affect the level of tax compliance in a corporate entity, (4) the strength or weakness of a professional tax intention to behave not affect the level of tax compliance in a corporate entity, (5) the company 's financial condition does not affect the level of corporate tax compliance, (6) large or a small facility of company where professional tax work does not affect the level of tax compliance from a corporate entity, (7) organizational climate where professional tax work affects the level of tax compliance from a corporate entity. This study also represents that professional tax do not greatly affect the level of tax compliance in the corporate taxpayers large manufacturing company in Daerah Istimewa Yogyakarta.
Almost all parties involve sustainability's issue, including universities. Universities have a critical role in sustainable development agenda. To strengthen its commitment to support the agenda, the university must prepare sustainability reporting. Sustainability reporting is a media of accountability to stakeholders, which informs them of the positive and negative impacts on economic, environmental and social aspects. However, the existing sustainability reporting standards cannot be applied to Islamic universities, because they cannot accommodate accountability to Allah. This paper aims to explain the necessary religious disclosure on sustainability reporting for Islamic University. A study of Universitas Ahmad Dahlan, Indonesia was conducted. Data were generated from in-depth interviews, review of documentary materials and observation, their website and from articles published in this field. This study found that sustainability reporting is activities that comply with the religious belief and the vision of the university. By doing so, Islamic university is able to fulfill obligations to Allah, society, the environment, and self. through the preparation of sustainability reporting.
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