This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset don’t have effect on them
The public information disclosure policy has entered its 7th year of implementation since it was enacted in 2008 and began to be implemented in 2010. As with other procedures, monitoring and evaluation are required in the application so that the policy implementation does not deviate from the expected. In this Jokowi administration era, the ideas to realise open government are getting closer to the support of the development of information technology. But how is it implemented in the area? This research wants to photograph the implementation of public information disclosure policy in East Java, consisting of 38 districts/municipalities and 56 units of regional apparatus. The results of this study indicate that for the district or city government, the implementation of this information disclosure policy has been an encouraging development, but not so with the Regional Device Work Unit. Likewise, the Information Management and Documentation Officer also experienced progress although there are still shortcomings in the implementation of its duties.
<p align="center"><strong><em>ABSTRACT</em></strong><strong><em></em></strong></p><p align="center"><strong><em> </em></strong></p><p> <em>Bangkalan people are attached to Islamic culture. Their daily life is influenced by Islamic teachings and is evident in their social behavior, including in the arts and seeking solace. One of the consolations known in the community is to travel. Of course, Islamic travel and does not violate Islamic law. For the people of Bangkalan, the pilgrimage to the tombs, in addition to being one of the rituals believed to seek blessings, is also a place to tour. Therefore, the pilgrimage to the graves of scholars and community leaders in Bangkalan becomes a sight that can be seen every day. Religious tourism then developed into an opportunity in the development and improvement of people's welfare. Unfortunately, this has not yet become the focus of interest of the Bangkalan district government. Th</em><em>r</em><em>ough building city branding as a religious tourism destination opens up opportunities for Bangkalan to compete with other regions in getting tourist visits. This study tries to identify the problem of tourism development and produce output in the form of religious tourism branding draft for Bangkalan district. The method used is observation and in-depth interviews. Although the results of this study indicate that the Bangkalan district is not ready to build a religious tourism brand, but the data obtained in the field shows that Bangkalan has a lot of religious tourism potential. The results of this study are expected to be input for the district government, scholars and tourism stakeholders. Further hope is to be able to help the Bangkalan district government to build city branding and create marketing communication concepts for their region</em><em> </em><em>as a part of decentralization strategy</em><em>.</em></p><p><strong><em>Keywords: </em></strong><strong><em>city b</em></strong><strong><em>randin</em></strong><strong><em>g,</em></strong><strong><em> </em></strong><strong><em>decentralization, </em></strong><strong><em>tourism</em></strong><strong><em>,</em></strong><strong><em> religious</em></strong><strong><em>,</em></strong><strong><em> bangkalan</em></strong></p><p> </p><p align="center"><strong>ABSTRAK</strong><strong></strong></p><p align="center"><strong> </strong></p><p>Masyarakat Bangkalan lekat dengan kultur Islam. Kehidupan keseharian mereka dipengaruhi ajaran Islam, termasuk dalam berkesenian dan mencari penghiburan. Salah satu penghiburan yang dikenal dalam masyarakat adalah melakukan perjalanan wisata. Tentu perjalanan wisata yang Islami dan tidak melanggar syariat Islam. Bagi masyarakat Bangkalan, ziarah ke makam, selain menjadi salah satu ritual yang dipercayai untuk mencari berkah, juga menjadi ajang berwisata. Karena itu, ziarah ke makam-makam ulama dan tokoh masyarakat di Bangkalan menjadi pemandangan yang bisa dilihat setiap harinya. Wisata religi kemudian berkembang menjadi satu peluang dalam pembangunan dan peningkatan kesejahteraan masyarakat. Sayangnya, hal ini belum menjadi <em>focus of interest</em> pemerintah kabupaten Bangkalan. Padahal membangun <em>city branding</em> sebagai destinasi wisata religi membuka kesempatan bagi Bangkalan untuk bersaing dengan wilayah lain dalam mendapatkan kunjungan wisatawan. Penelitian mengidentifikasi problema pembangunan wisata dan menghasilkan <em>output</em> berupa <em>draft branding</em> wisata religi untuk kabupaten Bangkalan. Metode yang digunakan adalah observasi dan wawancara mendalam. Meskipun hasil penelitian ini menunjukkan bahwa kabupaten Bangkalan belum siap membangun <em>brand</em> wisata religi, tetapi data yang diperoleh di lapangan menunjukkan bahwa Bangkalan punya banyak potensi wisata religi. Hasil dari penelitian ini diharapkan menjadi masukan bagi pemerintah kabupaten, ulama, dan stake holder pariwisata. Harapan lebih jauh adalah membantu pemerintah kabupaten Bangkalan membangun <em>city branding</em> dan membuat konsep komunikasi pemasaran bagi wilayahnya sebagai bagian dari strategi desentralisasi.</p><p><strong>Kata Kunci: </strong><strong>city </strong><strong><em>branding</em></strong><strong>, desentralisasi, </strong><strong>wisata</strong><strong>,</strong><strong> religi</strong><strong>,</strong><strong> bangkalan</strong><strong></strong></p>
This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.
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