Tanggal masuk 20-08-2019The purpose of this study is to determine the balance of the calculation of fishermen's catch of fish. Descriptive quantitative method using data (econometrics) was selected to produce a calculation formula. The results showed that the production function pattern in the fishermen's catch followed the concept of the maximum sustainable yield of the region. It is a concept of marine and blue fisheries accounting treatment based on fishermen exchange rates, namely the preservation of biodiversity in the catch. Calculation of the balance condition between equality in the opportunity sacrificed in the form of additional units of effort and catch value.
This study aims to show and explain how the picture of fraud can occur in the government sector, especially in the village government sector in Sidoarjo sub-district. This study uses data collection techniques in the form of primary data by distributing questionnaires. The research analysis method used is descriptive statistics, data quality test, classic assumption test and hypothesis testing consisting of multiple linear regression methods, f test, t test, and coefficient of determination. The results of this study indicate that there is a significant negative effect between the suitability of compensation, internal control systems and organizational culture for fraud. As for the competency, it has a significant positive result of fraud on the village government in Sidoarjo sub-district. Keywords: Disclosure, Heritage Assets, Recognition, Valuation
ABSTRAKFenomena paradoks ganda kos produksi akibat pasar tembakau merupakan kajian penelitian ini. Kajian ini merujuk akibat transaksi harga yang bersifat oligopsoni dan petani tidak memiliki akses langsung ke pabrik. Paradoks seperti ini membuat kondisi antara petani dan pabrik menentukan beban produksi. Beban produksi yang terjadi akibat proses jual-beli diperantarai oleh tengkulak, sehingga fluktuasi harga tembakau merugikan petani. Penelitian ini mengunakan studi fenomena. Hasil penelitian mewujudkan harmonisasi penentuan kos produksi dari awal masa tanam sampai panen. Harmonisasi kos produksi seperti ini menunjukkan pabrik dan petani membuka wahana komunikasi intensif dan terbuka beban produksi yang harus dikeluarkan masing-masing. Hasil ini diharapkan mengakhir fenomena oligopsoni dan penetapan harga tembakau secara sepihak oleh tengkulak yang menjadi kaki tangan industri rokok. Oleh karena itu, sudah waktunya cerita paradoks ganda penentuan kos produksi diakhiri.Kata kunci: paradoks ganda kos produksi, petani, tengkulak dan oligopsoni.
This study examines the effect of the relationship between intellectual capital, good corporate governance, and firm value by using competitive advantage as mediation. Design/methodology/approach : This study uses a sample of companies registered in CGPI during the 2014-2018 period. Data analysis using regression and path analysis.Research findings : The research results show that the creation of a competitive advantage is inseparable from the role of intellectual capital and good corporate governance. In addition, competitive advantage is able to increase firm value but unfortunately it is not able to mediate company value.Theoretical contribution/ Originality : This study uses M-VAIC to measure intellectual capital where in this measurement there is additional relational capital, and the use of competitive advantage as a mediating variable.Practitioner/Policy implication : This study proves the resourced-based theory which states that a company can win the competition by having a competitive advantage so that in the end it can increase firm value.Research limitation/Implication: This study only includes CGPI listed companies as the research sample. In addition, the independent variables used are limited to intellectual capital and good corporate governance. Keywords: intellectual capital, good corporate governance, competitive advantage, company value
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