Hasanuddin University Graduate School: Open Journal Systems
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Indonesian Shipbuilding Industry in the perspective of Collaborative Manufacturing Network (CMN)
Get PDFThe Indonesian shipbuilding industry must get involved in a collaboration network in order to be survived in the global competitiveness. The competitiveness level of Indonesian shipbuilding industry is low with only about 1.6 percent of International market share. Most of the proportion is contributed by PT PAL Indonesia with its maximum 50.000 DWT of shipbuilding capacities. The reason can be identified as the Indonesian domestic shipyards are still working as a single company respectively. This fact is contradicted with the tendency of international shipbuilding industry in the current global competitiveness to do collaboration among them to increase their production capacities. Successful example of the shipyard collaboration in order to get the most of the shipbuilding international market is collaboration among shipyards in South Korea and China. Both of these countries have integrated their shipyards and hence have increased significantly their shipbuilding production capacities. Currently, they have been recognized as a shipbuilder country. This paper discuss the condition of Indonesian shipbuilding industry and the potency to get involved in a collaborative manufacturing network in order to increase its global competitiveness
TOOLS TO RETAIN ADDED VALUE IN DAIRY FARMS: THE SOUTH KOREA CASE
Get PDFSouth Korea witnessed an increase in the average size of dairy farms over the past decade, probably because of high production costs especially relevant for farms with less than 40 heads. Korean dairy farms have production costs that are 63.9% higher than the international milk price, and the producer support by the Korean government is 2.5 times higher than the average of the Organization for Economic Co-operation and Development countries. Considering a possible reduction of public support, and the increasing market openings, one of the objectives for farmers would be to try retaining on farm a higher added value for their dairy products such as cheese and fermented milk. Out of this perspective, and on the basis of a questionnaire that involved the great part of the farmers that produce cheese, this paper describes three possible tools for the valorization of dairy products: short supply chains and direct marketing, dedicated supply chains with certification and labels and the approach values based supply chains
Tax Compliance: An Experimental Approach
Get PDFIn a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants
BOARD STRUCTURE AND EARNINGS MANAGEMENT: EVIDENCE OF SOUTH EAST ASIA COUNTRIES CATEGORISED BY AGENCY COST LEVEL
Get PDFAgency theory infers that investors will incur cost to make alignment on principal-agent interest. A critic, however, has pointed out that the conflict of interest between principal and agent is not the only cause for agency cost. Cultural context (Johnson & Droege, 2004) and legal system (La Porta, et al., 2000) are also found as contributing factors. This study is to empirically investigate how board size, board independency, audit committee size and audit committee independency affect the earnings quality in the context of low or high level agency cost country according to Transparency International’s corruption level and Hofstede’s cultural values. 538 firm-year across 6 South East Asian countries (Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam) are observed in this research. Five Different accrual models (Jones, 1991; Dechow, Sloan, & Sweeney, Detecting Earnings Management, 1995; Kasznik, 1999; Dechow, Richardson, & Tuna, Earnings management and costs to investors from firms meeting or slightly exceeding benchmarks, 2002; Dechow & Dichev, The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors, 2002) are used to generate abnormal accruals which will be used as proxy for earnings management while to generate suitable factors from corporate governance variables, principal component analysis (PCA) is employed. Results indicate that (1) earnings management is efficient; (2) size and independency of Board of Director and audit committee are effective in reducing earnings management behaviour; (3) the management of firms operating in higher agency cost context will take advantage from the structure of corporate governance (size and independency of Board of Directors and audit committee) to conduct earnings management. Additionally, it is also found that bigger size (higher leverage) firms perform less (more) accounting discretion compared to their counterparts
Ecological Wisdom in Slash Burning Farming of Remote Indigenous Community in North Mamuju Regency
Get PDFThe slash and burning system is a farming system that is the most widely practiced in many places in the world. The System is generally sedentary from one place to others. Slash and burning community has developed ways to cultivate the fields so that it becomes an integral part of their cultural system. This paper aims to explain the sociocultural of remote indigenous communities in practicing slash and burning farming in North Mamuju Regency, West Sulawesi, Indonesia. This study was designed with a qualitative approach using ethnographic tradition. Data collected through interviews for selected snowballing and FGD (Focus Group Discussion). The informants include residents of the indigenous communities, indigenous elders, village heads and local government officials. The results of this study indicate that slash burning farming is done by indigenous communities in North Mamuju Regency for generations. Totua Panggare' or Bangunasa. Rice for people in the region understood as a manifestation of the ancestral spirits that must be respected or treated well like to humans treat. All the activities of farming are filled with rituals as a manifestation of their culture
Conceptual Model for Transfer of Technology in a Shipyard
Get PDFTransfer of technology is an important program to be done by a shipyard if the respective shipyard is to maintain and increase its competitiveness. But sometimes, some aspects that need to be considered in a transfer of technology program are ignored. Before any transfer of technology program is to be conducted in any shipyard, identification of the required technology to be transferred and why the changes in shipyard technology are needed must be done. These identifications will lead to the identification of the current shipyard competitiveness and the identification of the shipyard hardware and software technology components performances. Decision will be made which is based on these identifications. If the software technology components show good performances, then maximum advantages will be obtained from the current facilities and any investment in hardware technology components will tend to reduce the cost per unit of output. On the contrary, if the software technology components show bad performances, then any investment in hardware technology components will tend to increase the cost per unit of output. In this paper, a conceptual model of transfer of technology in a shipyard is developed. The proposed model is expected to be a reference model for a shipyard practitioners when a transfer of technology program is about to be conducted and hence prevent losses of investment mistake and obtain maximum advantages from the transfer of technology process
ALTERNATIVE DEVELOPMENT FROM FORDISM TO NICHISM FOR ASIAN AGRICULTURE IN GLOBALIZING ERA
Get PDFThe 21st Century has become a more globalized society which is directly associated with very quick development of high technology in the field of information science. Any country has to face the problem to develop itself under this international environment. Especially agriculture is the most difficult industry to adjust this change because of its peculiarity which is directly determined by the natural and social environment within the country. This paper deals with a basic strategy for agricultural development in the globalizing economy, based on its socioeconomic characteristics. The paper argued that the relationship between industries and economic globalization is directly determined by the combinations of mobility of inputs (resources) and mobility of outputs (products). Most of industries have a significant positive correlation between these mobility but agriculture is placed in a peculiar position: land, which is the most important and basic input for agricultural production, has no mobility and can be supplied only locally, while its outputs, farm products or food, are traded commodities with a relatively high degree of mobility and are demanded globally across national boundaries. For this reason, agriculture is the industry for which it is most difficult to cope with globalization. This paper clarifies the peculiarity of agriculture by socioeconomic approach to get a sustainable development in globalizing economy.Â
LAND REFORM AND THE MEANING OF THE FAIR TRADE IN THE CONTEXT OF THE REPUBLIC OF SOUTH AFRICA
Get PDFFair Trade is drastically expanding to mainstream in the 2000s. Even in the Republic of South Africa (South Africa) has the Fair Trade Movement appeared in agricultural and food sectors. Management companies and white farms are not marginalized people, who are major target of Fair Trade movement in general. This paper intended to answer the questions why management companies and white farms are involved in Fair Trade movement. The paper argued that major players of Fair Trade in South Africa is a large commercial farm owned by white South Africans who are very sensitive to political pressure. Fair Trade movement in South Africa. South Africa is facing a difficult problem on how to reduce the poor-rich distinction in agriculture. From this context, land reform should be urgently and strongly promoted. Land reform gave impacts by way of two courses. One is the necessity of economic sustainability by introducing a concept of ‘fairness’ as appealing new added value, followed by initiating Fair Trade farms and Strategic Partnership Approach. The other is the politico-psychological pressure to secure good reputation of ‘fairness’, which was caused by social pressure of land reform and domestic policies seeking for reduction of disparities between rural-urban and agriculture-industry relationships. Although the land reform is urgent for economic sustainability, but the land reform farm failed to continue their business due to the lack of know-how and knowledge concerning farm activities and lack of good market access and the market structure to block native Africans to sell in a free way. In this point, Fair Trade is one of possible solutions
WHAT CONSTITUTES “GOODNESS†IN FARMING? FARMING AND LOCAL COMMUNITY IN NEOLIBERAL CONTEXT IN JAPAN
Get PDFJapanese agriculture has been going through a drastic change especially in terms of the number of farmers today. Modernization of agricultural structure, which had been pursued for many years by the government, seems to be suddenly realized through a large scale retirement of elder farmers. The advancing structural change in farming, especially consolidation of farming into fewer agricultural entities, raises a concern that rural community people are completely detached from farming per se. This concern leads our study to analyze the relationship between large-scale farming entities and local communities, which were once closely tied. In order to understand the nature and change of the relationship, we have focused on a Japanese farm competition and try to elucidate how the “desirability†of farms have evolved over time, and try to draw implications for the above-mentioned relationship. Our examinations of selection criteria of agricultural competitions, where advanced farmers seek to be awarded as the “best†farmers, reveal that the criteria have evolved from simpler ones to highly complex ones. More specifically, in an early era (the 1960s), farmers competing there are expected to have almost solely technical skills, whereas more recent criteria dictate that farmers should make social contribution to local communities. This indicates that goodness or “desirability†for advanced farmers has also gone through substantial changes. Farming entities are now not only to survive market competitions, but also to confront and deal with complex local demands to play roles that used to be fulfilled by local governments faced with declining budgets from the state government. The fact that Japanese cutting-edge farmers are expected to play substantial roles to sustain local communities seems to resonate with discourses extolled by neoliberalism penetrating into rural areas across the world. That is, rural actors are supposed to be entrepreneurial, efficient, and competitive in market principles, and simultaneously required to make contradictory commitments to sustain local communities
THE IMPACT OF INNOVATION STRATEGY TOWARD BUSINESS COMPETITIVENESS OF MANUFACTURING INDUSTRY IN SURABAYA, INDONESIA
Get PDFThis study aimed to examine and analyze the effect of administrative innovation on business competitiveness, technical innovations on business competitiveness, process innovation on business competitiveness, and product innovation on business competitiveness. This research conducted at manufacturing industry in Surabaya City, Indonesia. The number of samples was 100 business units, where the top manager or middle managers as the respondent. Methods of analysis use both descriptive statistical and Structural Equation Model (SEM). Data processed by IBM AMOS software. The results show that innovation strategy which consists of administrative innovation, technical innovation, process innovation, and product innovation can enhance organizational competitiveness in the manufacturing industry context. Administration innovation has a positive effect on business competitiveness. Technical innovation has a positive effect on business competitiveness. Process innovation has a positive effect on business competitiveness. Then, product innovation has a positive effect on business competitiveness. Process innovation has greater influence in improving business competitiveness compared to other innovation strategies