Bina Ekonomi
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SOCIALLY RESPONSIBLE INVESTMENT SEBAGAI MOTIF PENERAPAN SUSTAINABLE CORPORATE SOCIAL RESPONSIBILITY
Get PDFSocially responsible investment (SRI) usually known as sustainable or ethical or green investment is a new type of investment movement in response to social expectations of investors. Social investors are people who want to improve conditions in society by investing their money in shares or mutual fund from companies that doing their practices in environmental, social and governance issues. Thus, SRI is investing that is mindful of the impact on environmental and society of that investment. It is often described to investors as allowing them "to doll by doing goods”. SRI that integrates environmental, social and governance factors into investment decisions, encourage corporations doing Corporate Social Responsibility (CSR) as a part of their strategic business. CSR is a commonly used term today.CSR is about a sustainable commitment by business to behave ethically and contribute to economic development while improving the quality of life of the community and society and doing environmental preservation. With the globalization of the economy, such issues as environmental degradation and violations of human rights are cause social investors to encourage SRI to grow rapidly. And today’s SRI trends in Global Market reveal how SRI is growing in revenue and making Corporate Social Responsibility happen. Therefore, SRI investors had an important role to encourage corporations to improve their practices environmental, social and governance issues as a continuing CSR.Key words: Socially Responsible Investmen
ASPEK KEPERILAKUAN DALAM AKUNTANSI KEUANGAN
Get PDFFinancial accounting is conducted by accountant of each operating company. There are many alternative methods and approaches to choose in financial accounting. The final product of financial accounting is financial report. For a listed company in capital market, annual financial report must be audited by independent auditor, in order to give assurance that the company’s financial position and performance is presented fairly. Audit procedures require a lot of auditor’s judgment in all material respects. User of financial report will count on information in the financial report to support their economic decision making. Every decision and judgment made by accountant, auditor, and user of financial report is all about behavioral aspect in financial accounting. This article discusses about the development of behavioral accounting, the correlation between behavioral accounting and financial accounting, and the recent behavioral research in financial accounting.Keywords: Behavioral Accounting, Financial Accountin
STUDI ATAS IMPLEMENTASI SISTEM INFORMASI BERBASIS KOMPUTER UNTUK MENGENDALIKAN KEGIATAN PEMBELIAN DI PERUSAHAAN TEKSTIL HM DI BANDUNG
Get PDFThe objective of this study is to evaluate the implementation of the information system based on technology which is related to purchasing activity control. This evaluation uses general control and application control. The study result shows that general control aspect was satisfied and it’s proving by: (a) satisfying management IT personnel department; (b) safety physical and online access; (c) company has backup data procedure; (d) satisfy control of hardware system. Another control from application aspect are: input control has satisfied validity check that automatically making comparison between purchases transaction code with standard coding number; processing control has satisfied recalculation of batch totals check that doing recalculation total batch of each purchase transaction; and output control has satisfy reconciliation check procedure that automatically making accounts reconciliation example from purchases general ledger with accounts payable subsidiary ledger. All those controls proving us that the risk in purchasing activities can be reduced, and it means purchases activities can be well controlle
DOVE, EDUKASI PASAR DENGAN HARAPAN
Get PDFMany companies and management authors have recognized the importance of product innovation. They call it, "first mover advantage". However this product innovation is not without risk. In reality many product innovations have failed and busted. Many failed because of a single reason: low level of market acceptance. To make the matter worse, the product that finally succeeded in gaining market acceptance only to be taken over, or to be bought, or to be replaced because they could not stand from the competition, especially from those multinational companies that have better resources and better staffs. Up until now, only few new product categories that actually enjoyed what they called first mover advantage and all of them have a similarity: they are the first that dominated the market or they have a good patent protection. Forming a market itself is clearly challenging. Dominating the market presents another challenge. This literature is trying to give an insight about how primary demand is formed, by observing Unilever, in her effort in making a new market for one of her products, Dove. We observe how Unilever through Dove is trying to build a new product category inside her consumer mind and how Unilever is trying to educate their market by saying that clean is slippery not arid in the society that have a contrary habit. We hope that this literature could prove helpful in future work on forming a primary demand in new product category and on launching new product
Manakah yang Benar: Mikroekonomi atau Ekonomi Mikro
No full textThis paper discusess the writing of words originating from foreign languages in Bahasa Indonesia. Description analysis is used as a method in this paper and example words are taken from newspapers and magazines since many faults in writing the absorbed words are usually found in those two sources. The paper reviews the writing of the absorbed words from morphology (forms) and semantics (meaning) aspects. The review will give a clear and detail description in writing absorbed words in Bahasa Indonesia, especially for economic terms
Napak Tilas Perkembangan Pemikiran tentang Pembangunan
No full textDevelopment Economics is a science that does not finish yet, like International Economics or Monetary Economics, as universal formula. It still needs elaborations in many discussions to develop it. This paper will be discussing of how Development Economics develops in a dialectical process to become a science that more acceptable and aplicable in the most underdeveloped countries
PENDEKATAN SISTEM PADA SISTEM EKONOMI DAN KOPERASI MEMASUKI ABAD 21
Get PDFCooperative emerged as a reaction to unfairness condition caused by capitalism. As an Economic institution Cooperative had a specific vision on social justice that has been spelled In basic principles: democracy, justice and volunteering. Those basic principles were bound By fundamental ethics namely honesty, caring and diversity. As a result, Cooperative has Become a human culture movement to achieve an integrated and safe society. However, the Implementation of Cooperative at the moment is far from its values and principles. This paper Will discuss the emerging of Cooperative, the basic principles and values of Cooperative and Its implementation and finally the existence of Cooperative in 21st century
PENGELOLAAN MODAL KERJA
Get PDFWorking Capital is an important factor in every company. People who want to start a business might prepare sales, production, marketing and profit planning very prudent, but they often ignore the importance of managing the working capital. Therefore, many profitable companies go bankrupt because of working capital mismanagement. Understanding concepts and the sources of working capital will help managers to run their business
EFEKTIVITAS ORGANISASI DALAM KAITANNYA DENGAN DAUR HIDUP ORGANISASI
No full textMeasuring organization effectiveness has not so simple matter. It is because organization has no single objectives that must be met in a certain period of time Therefore, you cannot say that a certain organization is an effective organization merely because of its profits or something like that. What you should do is using an appropriate approach to determine its effectiveness, such as the goal-attainment; internal process model; system model or the human relation model.In using a certain approach to evaluate, you must consider what we say an organization life cycle. Why? It is because in each stage of the life cycle contains unique characteristics that are different each other. When the organization is in an entrepreneurial stage, you should not evaluate its effectiveness by using goal attainment model but you have to apply the system model. Also, when a certain organization has reached its growth in its cycle, you must use the human relation model to evaluate. Finally, I would like to say that actually there is no precise operational definition of the organization effectiveness. It is because of its Complexities
REFORMASI PERPAJAKAN
Get PDFThe Five tax laws amended were the laws on income tax, on value added tax and luxury sales tax, on general rules and procedures of taxation, on tax collection by distress warrant and on the transfer tax on land and buildings. These amendments were designed to broaden the tax base, improve tax administration, and enhance a fairer distribution of the tax burden, a higher level of tax compliance, hence larger tax receipts