{"title":"INTEGRATED REPORTING ADOPTION: SUSTAINABLE CORPORATE STRATEGY IN ACHIEVING SDG 2030","authors":"B. Azzahra","doi":"10.35129/ajar.v5i01.267","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.267","url":null,"abstract":"The environmental crisis has initiated companies to implement sustainability accounting as a business sustainability strategy. One indicator of this implementation based on POJK No 51/2017 is the availability of integrated reports (financial reports and sustainability reports) that can be accessed by the public. This paper aims to explain the essence of implementing sustainability strategy through adopting integrated reporting schemes in the company. Therefore, the company does not only implement it to the extent of fulfilling the demands of the government, but for the benefit of the company in the long term. The author uses a quantitative and qualitative analysis approach with the variable earnings per share and the growth of the company's stock price in the sector of financial services institutions and public companies. Furthermore, the author also analyses the fundamental weakness of the integrated reporting systematics which makes it difficult to compare between companies. This paper offers a universal measurement standard that can be used by external and internal parties of the company in assessing how far the company is implementing its sustainability strategy through creating integrated reports. This standard will prove the company's ability to maintain its business continuity in the long term and affect its current valuation. However, it cannot be denied that the sustainability strategy launched by the Indonesian government still has several weaknesses. Therefore, this paper also answer the challenges of the role of accountants in Indonesia in implement sustainability accounting, especially in adopting integrated reporting scheme.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"239 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75767035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING INDUSTRY REVIEW FROM GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL","authors":"Sinta Zahrotul Ulya, Elen Puspitasari","doi":"10.35129/ajar.v5i01.266","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.266","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance and Intellectual Capital on the financial performance of Indonesian banking companies. Good Corporate Governance in terms of Board of Directors, Audit Committee, and Independent Commissioners. Intellectual capital measured by the efficiencies of human capital, structural capital, relational capital and capital employed. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2017-2020. The number of samples from using purposive sampling technique obtained were 28 companies with 112 data observations. The major of financial performance proxied by Return on Assets and Capital Adequacy Ratio. This research uses multiple linear analysis method. The results of this study indicate that the Board of Directors and the efficiency of Human Capital, Structural Capital, Relational Capital, and capital employed have a significant positive effect on financial performances. Meanwhile, the Audit Committee and Independent Commissioner have no significant effect on financial performances.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"60 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84153040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY","authors":"Febriani Febriani, Tenriwaru Tenriwaru, Sitti Hartati Hairuddin","doi":"10.35129/ajar.v5i01.277","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.277","url":null,"abstract":"This study aims to determine the extent of transparency of e-commerce taxaccountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informants used in this study are SME actors. Data collection techniques used are data reduction, triangulation, data presentation, data verification and the final conclusion of the study. The results of this study indicate that the transparency of tax accountability on e-commerce activities by SME towards income tax payments means that most SME have fulfilled their tax obligations and some of them have not fulfilled their tax obligations due to the absence of special tax rules for selling online.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"11 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78264098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE","authors":"A. Holly, Robert Jao, Ana Mardiana","doi":"10.35129/ajar.v5i01.268","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.268","url":null,"abstract":"The study purpose is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"49 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73612536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK","authors":"Steffi Nontji, F. E. Daromes, Kunradus Kampo","doi":"10.35129/ajar.v5i01.262","DOIUrl":"https://doi.org/10.35129/ajar.v5i01.262","url":null,"abstract":"The purpose of this study is to investigate the effect of sustainability report disclosure on firm value which is tested both directly and through the role of systematic risk. The research model is built on the arguments of stakeholder theory and agency theory to explain the relationship between research variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019. This research uses purposive sampling method. The number of samples obtained as many as 28 companies. Path analysis was used to analyze the data and the mediation hypothesis was tested using the Sobel test. The results of this study indicate that the sustainability report has a negative and significant effect on systematic risk, systematic risk has a negative and significant effect on firm value, and the sustainability report has a positive and insignificant effect on firm value. The results of the Sobel test show that systematic risk mediates the effect of sustainability reporting on firm value.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"1 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90098800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Parental decision-making in infant and child male circumcision: a case study in two townships in Gauteng, South Africa","authors":"Eurica Palmer, L. Marais, M. Engelbrecht","doi":"10.2989/16085906.2022.2038645","DOIUrl":"https://doi.org/10.2989/16085906.2022.2038645","url":null,"abstract":"Parental decision-making in infant and child male circumcision is influenced by complex, interrelated factors on many levels. Several studies have highlighted reasons for the acceptance and non-acceptance of child male circumcision. This study investigates the factors that influence parental decision-making in this matter and proposes a parental decision-making framework. The study was conducted in the townships of Diepsloot and Diepkloof in Gauteng, South Africa, using 48 in-depth interviews with parents, grandparents and uncles of the boys, as well as government officials and members of civil society as part of an explorative case study. Purposive and snowball sampling were used to select the participants. Thematic analysis was used to analyse the data by applying the conceptual framework of Bronfenbrenner’s ecological systems theory. Three main themes emerged from the data: microsystem factors related to health and hygiene, the father’s circumcision status, cultural expectations, pain, the child’s autonomy and the extended family; mesosystem factors related to early childhood development centres; and exosystem factors related to circumcision policies and financial considerations.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"32 - 40"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44556215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
F. Kimmie-Dhansay, J. Shea, S. Amosun, Xan Swart, L. Thabane
{"title":"Perspectives on academic mentorship, research collaborations, career advice and work–life balance: a masterclass conversation with Professor Salim Abdool Karim","authors":"F. Kimmie-Dhansay, J. Shea, S. Amosun, Xan Swart, L. Thabane","doi":"10.2989/16085906.2022.2047078","DOIUrl":"https://doi.org/10.2989/16085906.2022.2047078","url":null,"abstract":"Mentorship and collaboration are fundamental to ensure success in research, particularly health research. In this article, we summarise a conversation between the Master’s in Biostatistics students at Stellenbosch University and Professor Salim Abdool Karim, the head of the Centre for the AIDS Programme of Research in South Africa. In May 2021, Professor Abdool Karim was invited to share some of his expertise and knowledge on successful mentorship and collaboration with researchers in the early stages of their careers. Passion, hard work and always trying one’s best were some of the key values he highlighted as what a young researcher would need to succeed in today’s world. In this candid and open discussion, Professor Abdool Karim provides valuable insight pertaining to the intricacies of a career in research, in terms of collaboration, mentorship and personal lessons drawn from his own life experience.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"86 - 91"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48449070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. S. Simelane, Garikayi B. Chemhaka, Mduduzi Colani Shongwe, Mfundi Ps Motsa, L. P. Dlamini
{"title":"Factors associated with HIV testing among youth in a generalised hyperendemic setting: findings from a national survey in Eswatini","authors":"M. S. Simelane, Garikayi B. Chemhaka, Mduduzi Colani Shongwe, Mfundi Ps Motsa, L. P. Dlamini","doi":"10.2989/16085906.2022.2039728","DOIUrl":"https://doi.org/10.2989/16085906.2022.2039728","url":null,"abstract":"Aim: Even though Eswatini was the first country in Africa to achieve the UNAIDS 95-95-95 targets among people living with HIV nationally, youth aged 15–24 years lag behind in HIV testing. This study determined the overall prevalence of HIV testing among the youth and the factors associated with HIV testing. Methods: Data were analysed for 1 834 young people from the 2016–2017 Swaziland HIV Incidence Measurement Survey (SHIMS2) using multivariable logistic regression. Results: Overall, 66% of the young people had tested for HIV in the past 12 months before SHIMS2. Lower odds of HIV testing were observed among males, among those aged 15–17 years, the never married/cohabited, those with primary and secondary education, and among those who had high perceived stigma towards people living with HIV and AIDS. Youth from households classified in the poor and middle quintiles had higher odds of testing for HIV compared to those from rich households. Conclusion: Efforts to increase HIV testing should consider the sociodemographic and behavioural factors identified as determinants of HIV non-testing in this age group.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"41 - 48"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44748324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tariku Shimels, Gelila Bogale, Rodas Asrat Kassu, T. Gedif
{"title":"Quality of life and its predictors among clients visiting antiretroviral therapy clinics in Addis Ababa, Ethiopia","authors":"Tariku Shimels, Gelila Bogale, Rodas Asrat Kassu, T. Gedif","doi":"10.2989/16085906.2021.2013907","DOIUrl":"https://doi.org/10.2989/16085906.2021.2013907","url":null,"abstract":"This study assessed the quality of life (QoL) and associated factors among a group of clients visiting ART clinics in Addis Ababa, Ethiopia. A multi-site cross-sectional study was conducted from 1 to 30 August 2020. Adults with HIV and who fulfilled the inclusion criteria were considered. A systematic random sampling technique with proportional size allocation was employed. Data were collected using a modified EQ-5D and EQ-VAS tool. The analysis was done using SPSS version 26. Non-parametric statistical analyses were done using Mann–Whitney U, Kruskal–Wallis and Spearman’s correlation tests. A p-value ≤ 0.05 and 95% confidence level were considered for analysis. The majority of the clients were from health centres (58%), were 43 years old or less (54%), and were males (63%). Pain/discomfort and depression/anxiety were the most prominent dimensions in the age group above 43 years. The mean score of EQ-5D index values was 0.87 (SD 0.05; 95% CI 0.86–0.87) and that of EQ-VAS was 81 (SD 15; 95% CI 80–83). About 38% and 43% of the clients showed an altered health state of some degree in functional and current overall status respectively. Comorbidity, history of current substance use, facility type, social support and sleep disturbance showed a statistically significant association with both outcomes. A considerable proportion of clients have altered functional and overall health status, with pain/discomfort and depression/anxiety most affected. Inclusion of multidisciplinary treatments for HIV and the highlighting of psychosocial issues that are likely among this group are warranted.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"15 - 22"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43021564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Michael Boah, Daudi Yeboah, Mary Rachael Kpordoxah, M. Adokiya
{"title":"Frequency of exposure to the media is associated with levels of HIV-related knowledge and stigmatising attitudes among adults in Ghana","authors":"Michael Boah, Daudi Yeboah, Mary Rachael Kpordoxah, M. Adokiya","doi":"10.2989/16085906.2022.2040549","DOIUrl":"https://doi.org/10.2989/16085906.2022.2040549","url":null,"abstract":"Studies show that increased knowledge of the human immunodeficiency virus (HIV) is achieved through exposure to mass media, which then contributes to positive attitudes and behaviours towards people living with HIV and acquired immune deficiency syndrome (AIDS). This study examined the relationship between the frequency of exposure to the media and the level of HIV-related knowledge and stigmatising attitudes towards HIV and AIDS among adults in Ghana. A weighted sample of 13 484 men and women 15 to 59 years old took part in the study. The main outcome variable was the HIV-related knowledge score, calculated based on responses to eight questions about general HIV concepts and HIV transmission modes. The frequency of exposure to the media was the primary explanatory variable. The relationship between the frequency of media exposure and the level of HIV-related knowledge was investigated using Poisson regression methods in Stata 13.0. Of the 13 484 respondents analysed, 25%, 88.2% and 79.7% reported reading print media, listening to the radio and watching TV at least once a week respectively. The average HIV-related knowledge score was 4.9 (SD 1.6), with 22.9% of respondents correctly answering five questions and about 2.0% correctly answering all eight questions. The frequency of exposure to the media, particularly print media and television, was associated with an increase in the level of HIV-related knowledge. When compared to having a low level of HIV-related knowledge, having a moderate and high level of HIV-related knowledge reduced the score of stigmatising attitude by 0.065 and 0.277 points, respectively. The adult population in Ghana has a very low level of HIV or AIDS knowledge, as well as a significant level of stigma associated with HIV or AIDS, which could stymie HIV prevention efforts. The media, on the other hand, provide a platform for these issues to be addressed.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"49 - 57"},"PeriodicalIF":1.2,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48770577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}