In many countries, energy diplomacy is usually carried out by the national government as the primary unit, through bilateral or multilateral agreements. However, it seems that Surabaya and Kitakyushu’s cities have carried out intensive cooperation in the energy sector since the 2010s. This condition shows that the implementation of energy diplomacy has also been conducted at the substate level. Even though it focuses on the active role of the two cities, the meaning of energy diplomacy has not disappeared, but instead, it has expanded. This paper analyzes the City of Surabaya, Indonesia, approaches toward the City of Kitakyushu, Japan, in developing the energy sector, especially to strive for an energy-efficient city planning system in Surabaya. This paper’s analytical framework is based on energy diplomacy and diplomacy by sub-national actors in international relations. The finding of this study is that the diplomacy carried out by the City of Surabaya toward Kitakyushu is classified as a practice of energy diplomacy. The diplomacy is carried out through a sister city approach.
The study aimed to determine the effect of Total Quality Management (TQM) on quality cost efficiency and managerial performance and its implications on company performance. In the research, the researchers involved 100 companies in Indonesia. The analysis used is a structural approach to the Equation Model (SEM) assisted by the Smart PLS application. The results showed that there was a significant positive effect between total quality management, quality cost efficiency, managerial performance, and total management quality on company performance mediated by managerial performance. The amount of the r square of the company’s performance variable is explained by the total quality management, quality cost efficiency, and managerial performance of 88.9%.
After the second world war, Northeast Asian countries such as Japan, South Korea, China and Taiwan, were recipient countries of foreign aid. Then, the countries changed its status from the recipient countries to the donor countries. This paper aims to explain the factors that led to the success of Northeast Asian countries to change their status from foreign aid recipient to foreign aid providers. This research departs from the tradition of empiricism and is a qualitative research using descriptive-analytical methods. This research shows that good governance, the close relations between donor countries and recipient countries, as well as huge investments in infrastructure and human resources are the key to the success of foreign aid in Northeast Asian countries. This study concludes that the country's enormous role (ownership) in the management of foreign aid is the most influencing factor.
Laporan keuangan yang berkualitas dihasilkan melalui proses pelaporan keuangan yang efektif atau mencapai tujuan pembuatannya. Terdapat lebih dari satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Di antara faktor-faktor tersebut, kompetensi sumber daya manusia merupakan salah satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Kompetensi merupakan serangkaian kombinasi dari pengetahuan, kemampuan, keahlian, dan sikap yang terdapat dalam diri sumber daya manusia untuk menjalankan tugasnya dan memperoleh hasil yang unggul. Keberadaan sumber daya manusia dalam proses pelaporan keuangan adalah sangat penting karena rasio, rasa, dan karsa merupakan hal-hal yang dimiliki hanya oleh sumber daya manusia dibandingkan sumber daya yang lainnya. Sumber daya manusia yang terlibat dalam pelaporan keuangan harus memiliki kompetensi yang cukup agar dapat memenuhi atau melebihi kriteria pelaporan keuangan efektif yang telah ditetapkan. Sumber daya manusia dengan kompetensi yang rendah menyebabkan proses pelaporan keuangan memiliki kualitas rendah. Proses pelaporan keuangan dengan kualitas rendah akan menghasilkan informasi yang tidak akurat, menyesatkan, dan tidak lengkap. Tujuan yang dimaksudkan dalam penelitian ini yaitu mengetahui seberapa banyak pengaruh yang sumber daya manusia berikan terhadap pelaporan keuangan. Karyawan yang bekerja pada bagian akuntansi dan bagian lain yang berhubungan dengan fungsi akuntansi pada perusahaan manufaktur di Kota Bandung adalah populasi dalam penelitian ini dan 53 orang merupakan jumlah sampel yang digunakan. Dalam penelitian ini, digunakan survei berupa kuesioner fisik sebagai teknik dan alat pengumpulan data sehingga data yang didapatkan merupakan data primer. Data yang telah didapatkan kemudian diuji menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan bahwa kompetensi sumber daya manusia memiliki pengaruh terhadap pelaporan keuangan. Kata kunci: kompetensi SDM, pelaporan keuangan Quality financial reports are produced through an effective financial reporting process or achieve the objectives of its creation. There are more than one factors that affect financial reporting’s effectiveness. Among those factors, human resource competency is one factor that affect financial reporting’s effectiveness. Competency is a series of combinations of knowledge, skill, expertise, and attitude contained in human resource to carry out their duties and obtain superior results. Existence of human resource in financial reporting process are crucial because idea, feeling, and intention are things that only owned by human resource compared with other resources. Human resources embroiled in financial reporting must have sufficient competency to meet or exceed the established effective financial reporting criteria. Human resource with lack of competency causes low quality of financial reporting process. Low quality financial reporting process cause inaccurate, misleading, and incomplete information. This research aim to examine how much influence that human resource’s competency gave towards financial reporting. Employees who work in the accounting department and other department related to accounting function in manufacturing companies in Bandung are population in this research and 53 people are the number of sample used. In this research, survey in the form of physical questionnaire was used as technique and tool of data collection so the data obtained is primary data. Data that has been obtained then tested by SPSS application. The result of this research indicate that human resource’s competency has an effect towards financial reporting. Keywords: human resource’s competency, financial reporting
Perkembangan ekonomi dunia saat ini telah mendorong kawasan Asia Tenggara sebagai salah satu kawasan dengan pertumbuhan ekonomi tercepat. Hal ini didukung oleh jumlah penduduk yang besar dan nilai ekonomi total yang tinggi. Karakteristik tersebut membuat negara-negara di kawasan Asia Tenggara memiliki pengaruh besar di bidang ekonomi sehingga berdampak pada penggunaan energi yang masif. Untuk dapat memenuhi kebutuhan energi tersebut, jaringan kerja sama energi ASEAN Power Grid yang terintegrasi menjadi salah satu langkah yang diambil oleh ASEAN. Dirintis pada tahun 1997 dalam kerangka Visi ASEAN 2020, hingga saat ini kerja sama kawasan ini belum mencapai hasil yang diharapkan. Melalui pendekatan realisme politik berbasis perilaku status quo yang menganggap energi sebagai komoditas strategis, penelitian ini menganalisis hambatan pengembangan kerjasama infrastruktur energi listrik. Penelitian ini berfokus pada metode kualitatif yang digunakan dalam mengkaji perilaku politik negara-negara ASEAN melalui pengumpulan data sekunder dan analisis tekstual. Hasil penelitian menunjukkan bahwa siklus realisme politik telah menghambat kemajuan perkembangan APG di masing-masing negara anggotanya.
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