293 research outputs found
The role of firm strategy to intervene the influence of corporate social performance on corporate financial performance
No full textComments on “Stacking ensemble based deep neural networks modeling for effective epileptic seizure detection”
No full text© 2021 Elsevier LtdThis short communication provides a discourse emerged after reading “Stacking ensemble based deep neural networks modeling for effective epileptic seizure detection, Expert Systems with Applications, 148, 113239, 2020.” The discussed paper proposes a novel application of stacking-based ensemble for seizure detection, where several deep neural networks were used as base classifiers. The ensemble design and experimental results presented by the author show some weaknesses, which is indicated by, one of which, an inability of the proposed model to outperform previous studies. In this note, controversy of the discussed paper is explained and an improved version of stacking-based deep neural network is also further introduced and detailed to prevent it in the future.11Nsciescopu
Pengalaman Social Audit di Inggris, Australia dan India Sebagai Benchmark Pengembangan Social Audit di Indonesia
No full textPenerapan Social Audit telah berkembang di Inggris, Australia dan India.
Social audit bermanfaat untuk memverifikasi, memeriksa, mengevaluasi dan
mengawasi penerapan CSR. Sejauh ini Indonesia hanya menerapkan jasa external
assurance untuk laporan CSR nya. Maka penelitian ini bertujuan untuk mengkaji
usulan konsep penerapan social audit di Indonesia berdasarkan pengalaman
penerapan social audit di Inggris, Australia dan India.
Hasil penelitian menunjukkan bahwa Indonesia membutuhkan penerapan
social audit. Penerapan external assurance atas laporan CSR dapat dipadukan
dengan konsep Social Accounting and Auditing (SAA) dan Social Return on
Investment (SROI) untuk menganalisis dampak dan manfaat penerapan CSR
terhadap masyarakat dan lingkungan, sehingga laporan CSR yang ada tidak
sekedar menjadi pelaporan kuantitas program CSR tetapi juga yang menyajikan
konten informasi kualitas penerapan CSR itu sendiri
Implementation of Corporate Social Responsibility at Grand Hotel Bayu Hill in The Review of The Grant Agreement
Get PDFThis article aims to analyze the practice or implementation of Corporate Social Responsibility at the Grand Bayu Hill Hotel in Bebesen District, Central Aceh Regency. To obtain data, the author used a qualitative method, where the main source was obtained from interviews and observations between the author and the company (stakeholders). Meanwhile, secondary data was obtained from reading sources such as books, journals and other sources related to this research topic. The research results show that; first, regarding the forms of distribution of funds for the Implementation of Corporate Social Responsibility at the Grand Hotel Bayu Hill. Second, regarding supervision of the implementation of Corporate Social Responsibility at the Grand Hotel Bayu Hill, it has not been fully maximized, in fact there is no supervision from the central or regional government regarding CSR, whereas social and environmental responsibility (TJSL) has been regulated based on article 74 paragraph (4) of Law 40 /2007 is imperative, that is, it is only regulated by Government Regulation, in other words, CSR is under the auspices of the government. Third, in reviewing the grant contract, according to Islamic law and the opinion of the Ulama, CSR implementation practices at the Grand Hotel Bayu Hill are still not optimal when viewed from the terms and conditions of the grant. The defect lies in the gift giver and the shigat (promise of qabul) when giving goods/money to be gifted to the recipient of the gift
The Needs and Readiness Analysis of Social Audit Implementation in Indonesia
Get PDFPenelitian ini bertujuan untuk menganalisa pentingnya audit sosial di Indonesia melalui studi literatur. Hasil riset mengindikasikan : 1) Indonesia sangat membutuhkan audit sosial untuk menjelaskan dan proses kontrol isu laporan CSR di perusahaan supaya kredibel dan konsisten. 2) Beberapa negara telah menjalankan audit sosial dan Indonesia bisa mengadopsi audit tersebut, namun disesuaikan dengan kondisi riil program audit yang ada di Indonesia. Kontribusi dari riset ini munculnya kesadaran para stakeholder lebih tinggi terhadap evaluasi dan monitoring pelaksanaan CSR melalui audit sosial, karena audit sosial sangat diperlukan bagi kita, pemerintah pada umumnya dan perusahaan secara khusus. Kemudian kita harus concern terhadap audit sosial ini
Pandemi Covid-19: Lebih Baik Menambah Utang atau Ekuitas?
Get PDFPandemi Covid-19 menyebabkan perubahan yang sangat masif. Kebijakan
lockdown yang dilakukan oleh pemerintah memberikan dampak yang sangat besar
bagi perekonomian. Banyak perusahaan yang harus mengalami kerugian, bahkan
harus mengumumkan kebangkrutan. Kegiatan operasional perusahaan yang
terbatas mengakibatkan perusahaan tidak lagi dapat mengandalkan pendanaan
internal untuk membiayai usahanya. Perusahaan dihadapkan pilihan keputusan
pendanaan eksternal, yaitu menambah utang (di sisi liabilitas) atau menerbitkan
saham (di sisi ekuitas). Penelitian ini bertujuan untuk menguji pengaruh struktur
modal dominan utang terhadap kinerja keuangan di masa pandemi. Pengujian
dilakukan ke 121 perusahaan dari perusahaan sektor barang konsumen nonprimer,
transport dan logistik, dan perbankan yang terdaftar di Bursa Efek
Indonesia. Hasil penelitian menunjukkan bahwa struktur modal dominan utang
berpengaruh positif pada kinerja keuangan di masa pandemi. Pengujian lebih
lanjut melalui robustness test menunjukkan bahwa sampel perusahaan dengan
struktur modal dominan utang saja menunjukkan hasil berpengaruh positif pada
kinerja keuangan, sedangkan pada sampel perusahaan dengan struktur modal
dominan ekuitas saja menunjukkan hasil tidak signifikan
PANDEMI COVID-19: LEBIH BAIK MENAMBAH UTANG ATAU EKUITAS?
Get PDFABSTRACTCovid-19 Pandemic has caused massive changes. Lockdown policy set by the government to suppress the rate of transmission of the virus has had huge impact on the economy. Many companies must suffer losses, even have to declare bankruptcy. Operational activities had been limited that caused the company no longer being able to rely on internal funding to finance its business. The company is faced with a choice of external funding decisions, that is increasing debt (on liability side) or issue shares (on the equity side). This study aims to examine the effect of capital structure during the pandemic on financial performance. This research conducted on 121 companies from consumer non-cyclicals, transportation & logistic, and banking sector listed on Indonesia Stock Exchange. The results show that during the pandemic companies tend to prefer to increase debt than equity. Further testing shows that the companies with dominant debt capital structure have positive effect on financial performance. Meanwhile, the companies with a dominant equity capital structure have no significant effect.Keywords: debt, equity, financial performance, pandemicABSTRAKPandemi Covid-19 menyebabkan perubahan yang sangat masif. Kebijakan lockdown yang dilakukan oleh pemerintah untuk menekan laju penularan virus memberikan dampak yang sangat besar bagi perekonomian. Banyak perusahaan yang harus mengalami kerugian, bahkan harus mengumumkan kebangkrutan. Kegiatan operasional perusahaan yang terbatas mengakibatkan perusahaan tidak lagi dapat mengandalkan pendanaan internal untuk membiayai usahanya. Perusahaan dihadapkan pilihan keputusan pendanaan eksternal, yaitu menambah utang (di sisi liabilitas) atau menerbitkan saham (di sisi ekuitas). Penelitian ini bertujuan untuk menguji pengaruh struktur modal di masa pandemi terhadap kinerja keuangan. Pengujian dilakukan ke 121 perusahaan dari perusahaan sektor barang konsumen non-primer, transport dan logistik, dan perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa di masa pandemi, perusahaan cenderung lebih memilih menambah utang dibandingkan ekuitas. Pengujian lebih lanjut menunjukkan bahwa sampel perusahaan dengan struktur modal dominan utang menunjukkan hasil berpengaruh positif pada kinerja keuangan. Sedangkan pada sampel perusahaan dengan struktur modal dominan ekuitas menunjukkan hasil tidak signifikan.Kata kunci: ekuitas, kinerja keuangan, pandemi, utan
PENERAPAN MEDIA PENYIMPANAN HASIL EVALUASI PEMBELAJARAN DENGAN APLIKASI ABSENSI SISWA (STUDI KASUS SD NEGERI 2 SYAMTALIRA BAYU, KABUPATEN ACEH UTARA)
Get PDFThe application of digital literacy in schools at this time has penetrated in
all fields. Not only computers, but now smartphones have also been used as a
medium for smooth education. The transformation of various platforms resulting
from creativity and information technology innovation helps the educational
community in all activities, one of which is the student attendance application which
can be used as a storage medium for the results of student learning evaluations,
thereby reducing teacher performance in recapitulating student attendance scores
and attendance. This thesis is a study related to the application of digital literacy
to teacher performance in recapitulating student grades and attendance using
smartphone-based information technology, which aims to: first, find out how to
evaluate learning through smartphone online applications. Second, describe how
to implement digital literacy based on student attendance applications. Third,
knowing how the development of digital literacy at SD Negeri 2 Syamtalira Bayu.
This research is oriented towards qualitative research with descriptive
methods, in this study the author intends to describe or describe the use and
application of smartphone-based digital literacy innovations in learning evaluation
activities using Absensi Siswa applications and the level of digital literacy
development at SD Negeri 2 Syamtalira Bayu. The type of data obtained is from the
direct observation of researchers in the research field through observation,
interviews and documentation. While secondary data is obtained from existing data
and has a relationship with research problems obtained through library research.
The results of this study indicate that first, the Absensi Siswa application is effective
to be used as a medium for storing learning evaluation results at SD Negeri 2
Syamtalira Bayu. Second, SD Negeri 2 Syamtalira Bayu has understood and met
the standards for implementing digital literacy in order to be able to run the Absensi
Siswa application smoothly and without any problems. This can also be proven
from the stage of digital literacy development at SD Negeri 2 Symatalira Bayu
which has entered level II, meaning that SD Negeri 2 Syamtalira Bayu has been
able to apply digital literacy related to certain concepts
Prediction Model of Murabahah Financing Performance in Sharia Cooperative
No full textThis study aims to analyze and test the influence of competency of sharia account officer and information asymmetry variables on the risk of murabahah financing and the effect of competency of sharia account officer, information asymmetry, and risk of murabahah financing variables on the performance of murabahah financing in sharia cooperatives in Jember Regency. The population in this study are all Sharia cooperatives in Jember Regency. The sampling method used is purposive sampling with 75 samples of sharia cooperatives that have run murabahah financing. This study is explanatory research. Independent variables consisting of competency and information asymmetry affects risk and performance of murabahah financing, risk affects performance of murabahah financing. The analysis technique uses path analysis with the PLS program to test, analyze, and find the determinants of murabahah financing performance. The study results indicate that; (a) competency of sharia account officer variable has a significant effect on the performance of murabahah financing, (b) competency of sharia account officer has no significant effect on risk of murabahah financing, (c) information asymmetry has no effect on performance of murabahah financing, (d) information asymmetry has a significant positive effect on the risk of murabahah financing, and (e) the risk of murabahah financing has no effect on the performance of murabahah financing. In order to mitigate risk and increase performance of murabahah financing. Hence, management of sharia cooporeatives should increase compentency of sharian account officer and reduce information asymmetry. The future research should add Sharia Good Corporate Governance (SGCG) variable as independent variable
Perilaku Investor Saham Individual Dalam Pengambilan Keputusan Investasi: Studi Hermeneutika-Kritis
Get PDFInvestment decision making is a complex and vital process in investment. Investment decision was influenced by many factors. Accounting information as one of them, also has theoritically value relevance for investor in investment decision. This study aimed to know and analize the reality or practice of accounting information usage by individual stock investors in Indonesia Stock Exchange (BEI). This study used critic-hermeneutic study approach. Hermeneutic was used for interpretation of text which told by individual stock investors in the interview. There were 8 informant were interviewed in this study, who had different backgrounds i.e brokers, entrepreneurs, and college students. This result showed that accounting information as usefull value for investors, actually didn’t entirely used by individual stock investors, especially for investors who used technical analysis and another non-fundamental analysis in their stock analysis. Investor’s sophistication in acoounting information analysis (naive investor) also influenced the investor, so they didn’t analize accounting information. When accounting information didn’t influence to the investment decision of investor, no-effect hypothesis was applied. Whereas sophisticated investor who had sophistication in accounting information analysis, considered accounting information in their investment decision. When accounting information influenced to the investment decision of investor, mechanistic hypothesis was applied
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