Hasanuddin University Graduate School: Open Journal Systems
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The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia
Full text linkThis study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices
Analysis of the Average Difference Test of Production and Income of Several Sweet Potato Varieties Farming in Merauke
No full textThis study aims to calculate the production and income derived from farming several sweet potato varieties. The research was conducted in Bersehati Village, Tanah Miring District, Merauke Regency. The Research location was chosen purposively with the consideration that Kampung Bersehati is the largest sweet potato producing area in Merauke Regency. In total there are 157 sweet potato farmer populations, the number of samples taken was 20% of the population or 31 farmers.  Data analysis was conducted using the concept of cost, revenue, farm income, feasibility and analysis of the average difference test. The results showed that the yield per growing season of the Cakar variety (1,603 kg) was higher than the Local variety (1,599 kg). However, farming the Local variety yielded a higher income (IDR 4,672,140.96) than the Cakar variety (IDR 4,475,777.98) at a selling price of IDR 6,000 per kg. The feasibility analysis showed that both the Local variety (R/C Ratio 1.95) and the Cakar variety (1.87) are worth trying. The difference test analysis revealed significant differences in production and income between the two varieties
Reproductive Biology of One-Stripe Spiny Eel, Macrognathus aral (Bloch and Schneider, 1801)
Full text linkThe present study provides important details on the reproductive biology of Macrognathus aral. A comparison of the one-stripe freshwater spiny eel's reproductive biology, including sexual dimorphism, sex ratio, length at first sexual maturity, gonadal maturation, gonadosomatic index, and fecundity, was made. During the breeding season, both sexes show sexual differentiation in body colour, males have dorsally brown, and ventrally whitish-yellow and females have dorsally yellowish-brown and ventrally yellowish body colours, which allows for sexual dimorphism. The male-to-female sex ratio was verified to be 1:0.72 (p < 0.05) by the Chi-square test (χ2). 50% of males and females attained their first sexual maturity at 17.5-19.4 cm and 19.5-22.4 cm respectively. The gonado somatic index value in males and females was highest in the same month of July i.e., 1.95 ± 0.19 and 14.51 ± 0.81respectively. The month of July had the highest number of stage IV gonads, which was a sign of spawning. The absolute fecundity ranged from 3312 ± 34.23 to 12321 ± 299.85, with an average value of 6822.56. The correlation coefficient of fecundity with total length (0.9297), body weight (0.8539), and gonad weight (0.9640) were highly significant (p < 0.05).Â
Suspicion on the Non-conformity of the Goods as a Foundation of Breach of International Sales Contract
Full text linkThe aim of the research is to analyze the breach of international sales contract based on suspicion on non-conformity of the goods in regards to United Nations Convention on Contracts for the International Sale of Goods (CISG). This study is normative legal research. The types of approach used are the legislative approach, case approach, and conceptual approach. The analysis technique uses syllogistic methods through deductive thinking patterns. The result of the study indicates that the appropriate reason of suspicion of non-conformity of the goods under Article 35 of the CISG is the effect of suspicion on the usability of the goods rather than the existence of suspicion itself. It is required the most influence factor in having adverse effect on the function of the goods to be categorized as non-conformity of the goods in regards to a breach of contract. Suspicion could be removed by ensuring that the goods are functional. Finally, the burden of proof towards the suspicion on the non-conformity of the goods could be liable by the parties, especially the seller
Harmonization of State, Custom, and Islamic Law in Aceh: Perspective of Legal Pluralism
Full text linkIndonesia recognizes several legal systems i.e., state law, customary law, Islamic law, and international law. Islamic sharia in Aceh is part of legal pluralism in Indonesia. This study aims to discuss the application of Islamic sharia from the perspective of legal pluralism. This normative legal study employed a legal pluralism theory analysis. Legal pluralism is a theory that views law not only as positive or written law made by the state but also as a recognition of the legal reality that exists in a pluralistic society. The study collected data by means of a literature review. Findings revealed that Islamic sharia in Aceh as part of the recognition of the concept of legal pluralism has been implemented well in the context of state law, custom, and Islamic law. The state has provided juridical legitimacy through laws in the context of legal substance and judicial institutions or sharia courts. Likewise, revitalization has also occurred in traditional institutions in terms of customary law and customary justice. The argument emphasized in this study is that Islamic sharia in the context of legal pluralism has succeeded in manifesting legal harmonization between the state, custom, and Islamic la
The Constitutionality of Inheritance Rights for Extramarital Children: Assessing the Legal Response under Balinese Customary Law
Full text linkThis article analyzes the inheritance rights of extramarital children under the post-Constitutional Court decision of Balinese customary law. Any child born of unmarried parents or out of adultery is stigmatized as an extramarital child (walad al zina) for his entire life and forbidden from inheriting an estate from his biological father. This legal issue is chosen as the main subject of this study is because of the legal circumstance in which the Balinese community does not grant status to extramarital children in matters of inheritance from the Purusa line. Hindu-Balinese religious leaders such as Parisada and the Traditional Village Council have never upheld the Constitutional Court’s ruling that states that children born out of wedlock have civil relations with their biological fathers. Islamic religious leaders have followed up on the Constitutional Court’s decision by issuing a fatwa of the Indonesian Ulema Council (MUI). The fatwa imposes an obligation on biological fathers to separate their wealth for a guarantee of life to children. Applying the statutory approach, conceptual approach, sociological approach, and case approach, it can be understood that children born out of wedlock (the Balinese call it begin at children) have no status as heirs in the Purusa line but have inheritance rights from their mother and their mother’s family
An Overview of The Flexible Pavement Planning on The Jayapura-Angkasa-BASE-G-Dok II road section
Full text linkEasy access to properly maintained road infrastructure is essential for the efficient flow of goods and services. Significant economic growth within a region or within the range of services offered will be the outcome of this transport operating smoothly. In light of this, the Papuan Provincial Government is carrying out a Road Planning initiative with the objective of improving the transportation and mobilization links between the metropolis of Jayapura and outlying settlements, and vice versa. In order to do this, the Papuan Provincial Government, acting through the Office Public Works of Road and Bridges Field, has scheduled the building of land transportation infrastructure, particularly roads. These budgets are derived from the Papua Province's Regional Budget of APBD/IINFRASTRUCTURE for the 2017 Fiscal Year. The Bina Marga Method will be used in this study to determine the composition and thickness of the projected pavement layer. Field surveys, supplier surveys, and comparable contract surveys are some of the methods used in this study to collect information and findings that support the hypothesis of a relationship between the variables. According to the research results, we can use 7.5 cm thick LASTON MS 744 as a surface course, 20 cm thick Class A break stone (CBR 100%) as a base course, and 12 cm thick Sirtu class A (70% CBR) as a subbase course
Stability Analysis of Cantilever-Type Soil Retaining Wall Using Plaxis Method on Waipia-Saleman Road Section of Seram Island
Full text linkThe Waipia-Saleman road section is a national road that has undulating topographic conditions, natural conditions in the form of hills and valleys, this results in several road segments being on slopes. Most sides of the sp. Waipia- Saleman is a steep slope so there is a way point that experiences a landslide, avalanche occurs at Sta. 34+990 – 35+020 damages the roadside along 30 meters of avalanche depth variations of 5-7 meters. The design of the cantilever soil retaining wall structure was planned with a height of 4 meters and the design of the bored pile foundation was designed to withstand the load of the structure as much as 20 points with a distance of 1,5 meters. with a pile depth of 14 meters. This study aims to analyze the safe number of slopes by strengthening cantilever type soil retaining walls using the plaxis 8.2 program and modeling slope element nets using the plaxis 8.2 program. The results of manual calculations on slopes with cantilever DPT reinforcement using Rankine theory with external stability reviews obtained safe numbers SFGeser = 1,72 > 1.5 (safe), SFGuling = 2,58 > 1,5 (safe), and SFDaya dukung terhadap runtuh = 4,406 > 3 (safe). The results of calculating the safe number on the slope with the reinforcement of cantilever soil retaining walls using the plaxis 8.2 program obtained a safety factor value (SF) = 1,5803 > 1,5
Does Experience Guide People to Rebuy? Brand Loyalty at Ice Cream Shops in Yogyakarta
Full text linkFood tourism is a major attraction for tourists because it provides an unforgettable experience. Yogyakarta is a tourist destination that is increasingly in demand because of its contemporary culinary concept. This research aims to determine the phenomenon of the experience of visitors to ice cream shops in Yogyakarta in enjoying ice cream in a shop with a unique concept in a tropical atmosphere. The brand experience felt by the ice cream shop customers was tested for its influence on brand loyalty. The concept of brand trust is also tested as a mediator of the relationship between brand experience and brand loyalty based on the commitment-trust theory. The formation of brand loyalty through the concepts of experience and trust is closely related to long-term brand-customer relationship management. A total of 179 data were analyzed using the PLS-SEM method. The research results show that brand experience has a positive significant effect on brand loyalty. In an indirect relationship, brand trust partially mediates the relationship between brand experience and brand loyalty
The Role of Tax Officials in Mitigating Company’s Tax Obstacles
Full text linkThis study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management