The intention of this research study is to examine and analyze the determinants of corporate social and environmental disclosures (CSED) produced by the top Indonesian companies. The population of this study is the companies listed in LQ45 index, which is issued annual and sustainability reports from 2015 to 2017. The sample selection method uses purposive, which resulted 102 samples. Methods of data analysis is using multiple linear regression proceeded by Eviews with 5% significance level. Capital intensity, company profile, firm size, net profit margin, and return on asset will be prepared from the annual reports. Information related to CSED will be handled from annual reports and sustainability reports. Content analysis technique is used to measure CSED, one score given if the item is disclosed, otherwise assigned zero. Firm size has positive significant relationship with CSED, and it is found that capital intensity and net profit margin have negative significant relationship with CSED. On the other hand, return on asset and company profile has no significant relationship with CSED. It indicates that size, experience, and investment still consider as the determinants of CSED in Indonesia case.
Pengabdian ini dilakukan untuk sebagai media pembelajaran antara Dosen dan Mahasiswa sehingga bertujuan mendeskripsikan standar mutu pelaksanaan e-learning sebagai media pembelajaran yang efektif, mengidentifikasi keefektifan perencanaan pembelajaran elearning, mengidentifikasi keefektifan perancangan dan pembuatan materi pembelajaran elearning, mengidentifikasi keefektifan metode penyampaian pembelajaran e-learning, mengidentifikasi keefektifan pelaksanaan dan interaktivitas pembelajaran e-learning, mengidentifikasi keefektifan evaluasi pelaksanaan e-learning, mengetahui faktor penghambat dan pendukung pelaksanaan e-learning sebagai media pembelajaran. Perancangan aplikasi ini dikemas dengan icon-icon e-learning dengan bahasa yang sederhana dan komunikatif.
The purpose of this training is to carry out a Feasibility Study Analysis which includes an Internal Rate of Return (IRR) analysis, Payback Period and loan repayment analysis to the Buluh Cina Village government, Hamparan Perak Subdistrict, Deli Serdang and provide training on digital financial reports. Methods The training provided to the residents of Buluh Cina Village, Hamparan Perak Sub-district was carried out by making presentations to villagers who had the potential to run a business, this was carried out by the Service Team who served as resource persons. In this training, the Service Team also provides appropriate technology assistance in the form of: Excel Feasibility Study application in the form of entering elements of Income, Expenses, Bank Interest, Rate of Return, Payback Period and Decisions taken. The results achieved are the availability of a Feasibility Study Analysis application as well as a digital Financial Report application so that institutionally it meets the requirements as an adequate business organization. The advice given in this activity is to carry out monitoring and evaluation of the application of the Business Feasibility Study application and the application of Financial Statements.
The need for energy use, especially electrical energy continues to increase from year to year. One of the sectors that consume the largest electrical energy is the household sector which consumes about 27% of the total energy consumption of all sectors. The main energy source in Indonesia at this time still comes from fossil energy, although the government has tried to develop various renewable energy sources for the future. Solar energy is one of the renewable energies that is quite potential for Indonesia considering the level of solar radiation in Indonesia is quite high throughout the year. The selection of subsidized housing as the object of research is due to the existence of clear regulations and the number which also continues to increase every year. Through the collection of physical data on the research location, such as analysis of shadows, roof structure, solar irradiation data, average electric power usage, the average solar energy requirement of the subsidized housing will be obtained. Furthermore, by calculating the economic value, it will be obtained how the description of the possibility of applying solar energy to subsidized housing will be obtained. If possible, the application of solar energy in subsidized housing can help government programs to use renewable energy and reduce the use of fossil energy
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.