Tanggal masuk The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research.
Penelitian ini bertujuan untuk menganalisis perbedaan abnormal return dan trading volume activity pada saham LQ-45 di BEI pada saat sebelum dan sesudah pengumuman PPKM darurat di Jawa-Bali. Sumber data berasal dari harga saham perusahaan indeks LQ-45 di Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan LQ-45 Periode Bulan Juni – Juli 2021 sebanyak 45 perusahaan. Analisis data untuk data menggunakan Paired Sampel T-Test dan Wilcoxon Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang tidak signifikan pada abnormal return saham perusahaan indeks LQ-45 di BEI antara sebelum (H-10) dan sesudah (H+10) pengumuman PPKM darurat Jawa-Bali dengan p-value = 0,349. Terdapat perbedaan yang signifikan pada trading volume activity perusahaan indeks LQ-45 di BEI antara sebelum dan sesudah pengumuman PPKM darurat Jawa-Bali dengan p-value = 0,000.
The results of the assessment on the performance of sharia cooperatives are strongly influenced by the analytical tools used. Analyzes that have been there only focused on a mere financial perspective with the meaning of finances limited to property or material. Whereas should the assessment of Sharia cooperative performance should be more comprehensive and comprehensive considering the role and function of Shari'ah cooperative which is not only limited to profit oriented but also non profit oriented. Assessment of Shari'ah cooperative performance according to shari'ate enterprise theory perspective assesses the performance of three forms of reality: physical reality, psychic reality and spiritual reality. Performance appraisal of physical reality is viewed from the perspective of financial piety, mental and social reality seen from the perspective of mental and social piety and spiritual reality seen from the perspective of spiritual piety. In this study, the discussion is limited only to the assessment of the physical performance of Shari'ah cooperatives by using the added value of Shariah and Zakat as an indicator of its assessment. The results showed that Sharia Added Value as the first indicator used to assess the physical performance of Shari'ah cooperatives assessed performance based on economic added value, mental added value and spiritual added value. While zakat as the second indicator of physical performance of Shari'ah cooperative is the transformation from the achievement of net profit to the achievement of zalcat, by using the object of zakat appraisal that is optimum.
The prolonged COVID-19 pandemic has triggered academics and practitioners to examine the impact of this pandemic from various perspectives, including in the fields of accounting and social science. The study traces the corporate social responsibility of manufacturing companies listing in The Indonesian stock exchange during the pandemic covid 19. The research method uses Interpretive content analysis is to capture the subjective and emotional elements of the company under study. The results showed that the observed companies made some CSR strategies and models according to the company's financial capabilities during the pandemic.
This paper aims to portray the social commitments in the sustainability reporting of mining enterprises in Indonesia. This research was using content analysis as a tool of study, by completing throughout symbol coding from the thirty-four social items of Sustainability Reporting of six mining enterprises listed in the Indonesia Stock Exchange in the year 2019. The afterward step is verifying the symbol or message systematically, then constructing the results. The research discoveries that all the companies in this research are committed to the social aspect, with a different emphasis. The greatest social aspect reveals are to commit to occupational-health-and safety. The next important aspect is to improve the life quality of the communities by continuously expanding impacts, following by plan, and apply community encouragement programs that are essential and powerfully impactful. Further, the corporates also give more attention to connect with the nearby communities and create significant changes for well living standards. Meanwhile, this study is qualitative research, it suggested for the upcoming research to develop in quantitative research.
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