this study aims at examining the effect of family commissioners and female commissioners on intellectual capital disclosure using indonesian context. there were three independent variables in the study: percentage of family commissioners on board of commissioners, family chairman of the board of commissioners, and female commissioners. The sample of the study consisted of non-financial firms that conducted Initially Public Offering (IPO) at Indonesia Stock Exchange (IDX) during the 2001-2016 period. The final sample of the study consisted of 175 firms. This study used multiple regression to test the effect of family commissioners and female commissioners on intellectual capital disclosure. the result of the study shows that female commissioners and percentage of family commissioners have positive effects on intellectual capital disclosure. female commissioners have positive effects to push the company to provide more information to the investors. therefore, gender diversity in the board of commissioners has a positive effect to the firms. Furthermore, family commissioners also push management to provide better disclosure on intellectual capital. However, this study did not find significant effects of family chairman on the board of commissioners on intellectual capital disclosure.
Food security is a condition for the fulfillment of food for the state to individuals. One of the government’s efforts in achieving resilience is implemented through the Toko Tani Indonesia (TTI) program which plays a role in summarizing the supply chain. This study aims to analyze the evaluation of implementation, as well as responses to institutional changes in the sustainability of TTI. The key informants of the research were 13 people from the Food Service (Province, Semarang City, Grobogan Regency, and Sukoharjo), farmer associations (Gapoktan), and TTI. Data analysis using the Miles-Huberman technique. The results show that the implementation of TTI went well only in 2016-2020, because in 2021 there was a change in institutions from the Food Security Agency to the National Food Agency so the number of TTI decreased. This program is very useful in meeting the food needs of the community, so an evaluation is needed for equitable distribution of profits of all supply chain actors because the price targeted by the government cannot cover management costs. Preferably, the pricing policy is adjusted for cost expenditures but still below the market price. Furthermore, the sustainability of the Central Java TTI will still depend on central policies.
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