Journal of Economics, Business & Accountancy Ventura最新文献_第5页

Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries 东盟五国企业社会责任披露与银行财务绩效的关系

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1437

A. Mita, Harry Ferdinand Silalahi, Alin Halimastussadiah

{"title":"Corporate social responsibility (CSR) disclosure and banks’ fi-nancial performance in Five ASEAN countries","authors":"A. Mita, Harry Ferdinand Silalahi, Alin Halimastussadiah","doi":"10.14414/JEBAV.V21I2.1437","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1437","url":null,"abstract":"The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate social responsibility (CSR) is an integral concept for realizing a responsible banking practice. A responsible bank is believed that it will be more sustainable in carrying out its role as an intermediary of funds in the society. This study is preliminary work that attempts to examine the social responsibility of banks in ASEAN-5. The objective of this research is to analyze the level of CSR in commercial banks in ASEAN-5, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2014. This study describes the level of CSR based on the analysis of disclosure in company's report using indicators from GRI G4 Sustainability Reporting Guidelines and GRI G4 Sector Disclosures: Financial Services. This study finds that the overall score of CSR disclosure of all listed banks is low. The CSR of commercial banks in Thailand is the highest. Banks, which published separate CSR or Sustainability Report, show a higher level of CSR compared to banks which include CSR section in their Annual Report. In addition, this study finds that CSR is positively correlated with financial performance.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133551621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy PT. Pertamina地热能源公司环境维护活动的认可和披露

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1440

A. Irwan, A. Utama

{"title":"Recognition and disclosure of environment maintenance activity PT. Pertamina Geothermal Energy","authors":"A. Irwan, A. Utama","doi":"10.14414/JEBAV.V21I2.1440","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1440","url":null,"abstract":"Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balance and sustainability. Company as one of the contributors in environmental damage responds it by corporate social responsibility and environmental management system. This study aims to explore the implementation of environmental accounting for sustainable value creation and explore the recognition and disclosure of the maintenance activities within the PT. Pertamina Geothermal Energy (PGE). The research method is qualitative exploratory. The results show that the company has been carrying out various environmental activities either directly or indirectly related to the production process. Accountability for the implementation of these activities encourage creating sustainable added value for the company. PGE perform recognition and disclosure of environmental activities and costs according to the principles of environmental accounting and PSAK No. 33. PGE has environmental income from the sale of carbon credits CDM’s program is recognized as other income. In addition, PGE has been compiled Sustainability Report according to the guidelines of Global Reporting Initiative (GRI).","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134277589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Permission to use prohibited and unclean items and its role in Islamic economy 允许使用被禁止和不洁净的物品及其在伊斯兰经济中的作用

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1494

G AbolfazlAlishahi, B. Z. Hosseini, I. Tamini

{"title":"Permission to use prohibited and unclean items and its role in Islamic economy","authors":"G AbolfazlAlishahi, B. Z. Hosseini, I. Tamini","doi":"10.14414/JEBAV.V21I2.1494","DOIUrl":"https://doi.org/10.14414/JEBAV.V21I2.1494","url":null,"abstract":"The ruling prohibiting the use of prohibited and unclean items is found in the Holy Qur'an and the hadiths from the infallible imams (AS). The jurists consider the cause of the ruling of permission and prohibition of things to be their benefits and harms. The question is whether such benefits and harms making up the prohibition and permission of the use are fixed and permanent or they may change in the nature and subject matter? In the past, due to the lack of scientific and technical advancements, the benefits and uses of the prohibited items were not discovered or, in those circumstances, such uses were not possible, but the harmful aspect of prevailed. A number of jurists have categorically prohibited the use of prohibited and unclean items. Others, however, believe that in some cases, such as necessity, duress, etc., their use is permissible. A third group of jurists also believe that such uses are subject to conditions. With regard to the dynamic nature of Islamic jurisprudence, the role of time and place, and the change in the subject matter of the rulings and their instances in ijtihad, it would seem possible to issue a permission to use such items; so that in this way, solutions can be provided in cases such as treatment, job creation, and industry prosperity as well as the release from economic and livelihood bottlenecks.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130162501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Human resource development strategy model: a case study on small and medium Laweyan Batik industry in Surakarta 人力资源发展战略模型:以泗水市中小蜡染业为例

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1436

A. Utomo, Yosephine Angelina Yulia

引用次数: 2

Owners’ integrity, customers’ relation, and focused attitude as strategiies as family business sustainability and growth: an empirical study 业主诚信、客户关系和专注态度对家族企业可持续发展和成长的影响:实证研究

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1433

J. Purba, J. D. Tan

引用次数: 8

Patterns and determinants of Indonesian accounting students’ career choice 印尼会计专业学生职业选择的模式与决定因素

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/jebav.v21i2.1438

Etty Indriani, Nugroho Wisnu Murti

{"title":"Patterns and determinants of Indonesian accounting students’ career choice","authors":"Etty Indriani, Nugroho Wisnu Murti","doi":"10.14414/jebav.v21i2.1438","DOIUrl":"https://doi.org/10.14414/jebav.v21i2.1438","url":null,"abstract":"This study investigates the patterns and determinants of accounting students’ career choice by comparing five types of accountant careers to non-accountant career. This study collected data from 216 Indonesian accounting students through Qualtrics online survey and used multinomial and logistic regressions for data analysis. This study found that government accountant was the most dominant career choice among the students (37.04%). Salary consideration as a biggest determination factor (RRR: 2.6231) followed by professional recognition, family & colleagues’ encouragement and education. Meanwhile, career in appraisal was the smallest choice (4.63%), however this need more attention because information about appraisal from the college had positive predictor (OR: 1.0242), while professional recognition was the second biggest predictor to choose appraisal (RRR: 12.8063) after public accountant (RRR: 33.1328). This result could be the colleges’ reminder to provide accounting curriculum not only generally, but also specifically to provide information on different accounting career that fits both the demand of workforce and the students’ preference. College needs to pay attention in students’ preference because this result found that student always had positive expectation in all types of accountant career based on professional recognition, even better than salary expectation which is positive only in government accountant.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115829434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Current account determinants in ASEAN 6 东盟的经常账户决定因素

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/jebav.v21i2.1419

N. Ariyani, Fajar Wahyu Priyanto, L. Yuliati

引用次数: 2

Analysis of Rice Imports in Indonesia: AIDS approach 印度尼西亚大米进口分析:艾滋病方法

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1212

Agus Widarjono

引用次数: 6

University Students’ Entrepreneurial Performance 大学生创业绩效研究

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-12-28 DOI: 10.14414/JEBAV.V21I2.1197

E. Sutanto, Peter J. Sigiols, Ivando Putih

引用次数: 6

The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Interest to buy 品牌形象、消费者态度对兴趣中介的蜡染Jetis Sidoarjo购买决策的影响

Journal of Economics, Business & Accountancy Ventura Pub Date : 2018-09-27 DOI: 10.14414/jebav.v21i1.1134

M. M. Mubarok

{"title":"The Effect of Brand Image and Consumer Attitudes on The Decision to Purchase Batik Jetis Sidoarjo Mediated by Interest to buy","authors":"M. M. Mubarok","doi":"10.14414/jebav.v21i1.1134","DOIUrl":"https://doi.org/10.14414/jebav.v21i1.1134","url":null,"abstract":"In the context of regional economic development, the development of the local economy according to its potential is a very important factor. The owners of the batik industry face problems in marketing. In an effort to influence consumer decisions to buy, they must try one of them is to attract consumers. Therefore, they must pay attention to the image and attitude factors of the industrial owners so that consumers also have a positive attitude towards the image of their products. The purpose of this study was to determine the effect of brand image and consumer attitudes on purchasing decisions directly and indirectly mediated by intent to purchase. The population in this study were consumers of Batik Jetis Sidoarjo with a sample of 100 people taken using judgment sampling method. Data collection method uses a questionnaire. Then, the data were analyzed using path analysis with the IBM SPSS 21 program. The results showed thatbrand image has a positive and significant direct effect on purchasing decisions; (2) consumer attitudes also has a significant direct effect on purchasing decisions; (3) Brand image and consumer attitudes have a positive and significant indirect effect on purchasing decisions through intent to purchase. It is advisable for Batik Jetis Sidoarjo innovate their batik products, both from the combination of motivesand colors. They also have to improve the kiosk spatial sector and adequate facilities, and organize batik events and festivals. Increased promotion and marketing see objects classified as new, strategies for batik events to sell and demand and have their own image by visitors.","PeriodicalId":101840,"journal":{"name":"Journal of Economics, Business & Accountancy Ventura","volume":"184 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116144595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6