1,720,976 research outputs found
An Empirical Investigation of the Interrelationships among Industry Dynamism, Market Orientation, Managerial Use of MAS Information and Organisational Performance Using the Sustainability Balanced Scorecard Perspectives: Evidence from Indonesian Manufacturing Companies
No full textManufacturing companies in Indonesia have been facing strong market competition from both local and international sources. In order to keep abreast with the latest developments in the manufacturing industry worldwide, and to enhance their companies’ competitiveness, Indonesian manufacturers need to nderstand the role of some important factors (such as industry dynamism, market orientation and managerial use of management accounting system (MAS) information that are likely to help their companies’ capability to successfully deal with that competition.
This study examined the relationships between industry dynamism, market orientation, managerial use of broad scope MAS information and organisational performance. Organisational performance in this study used a sustainability balanced scorecard perspective that includes financial performance, customer-related performance, internal business process-related performance, learning and growth-related performance, and corporate social performance. In addition, this study also examined the relationships between industry dynamism, market orientation, and managerial use of broad scope MAS information (hereafter the use of MAS information).
This study used a mixed method approach that combines both a survey questionnaire and in-depth interviews. In total, 129 general managers of medium to large manufacturing companies in Indonesia returned and completed the survey questionnaire, while 15 of these managers participated in the in-depth interviews.Thesis (PhD Doctorate)Doctor of Philosophy (PhD)Griffith Business SchoolGriffith Business SchoolFull Tex
PENGUJIAN LIFE CYCLE THEORY TAHAP GROWTH DAN MATURE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
No full textPendekatan earned/contibuted capital mix merupakan proksi logis untuk tahapan daur hidup perusahaan karena perusahaan pada tahapan growth, memiliki peluang bisnis yang tinggi sehingga cenderung untuk mempertahankan labanya (retained earning). Laba ditahan ini akan terakumulasi. Pada tahapan mature, ketika kesempatan bisnis tidak lagi banyak dan laba ditahan sudah tinggi, maka perusahaan akan melakukan pembayaran deviden. Sehingga dinyatakan bahwa perusahaan dengan RETE atau RETA yang rendah cederung berada pada tahapan capital infusion atau tahapan growth, sedangkan pada perusahaan dengan RETE atau RETA tinggi cenderung pada tahapan mature. Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh RETA terhadap kebijakan deviden, untuk mengetahui ada tidaknya pengaruh RETE terhadap kebijakan deviden, untuk mengetahui pengaruh perusahaan dalam tahap growth terhadap kebijakan dividen dan pengaruh perusahaan dalam tahap mature terhadap kebijakan dividen.Metode penelitian dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling, dengan memperoleh sampel 77 perusahaan. Teknik analisis data menggunakan analisis regresi logistik. Hasil penelitian Hasil penelitian menunjukkan bahwa Retained To Asset (RETA) pada perusahaan manufaktur di Indonesia berpengaruh positif dan signifikan pada taraf signifikansi 5%, sehingga H1 RETA berpengaruh terhadap kebijakan dividen diterima. Hasil penelitian menunjukkan bahwa Retained To Equity (RETE) pada perusahaan manufaktur di Indonesia berpengaruh positif dan tidak signifikan pada taraf signifikansi 5%, sehingga H2 RETE berpengaruh terhadap kebijakan dividen ditolak. Hasil penelitian menunjukkan bahwa perusahaan pada tahap Growh pada perusahaan manufaktur di Indonesia berpengaruh negatif dan tidak signifikan pada taraf signifikansi 5%, sehingga H3 Growth berpengaruh terhadap kebijakan dividen ditolak. Hasil penelitian menunjukkan bahwa perusahaan manufaktur dalam tahap mature di Indonesia berpengaruh positif dan signifikan pada taraf signifikansi 5%, sehingga H4 Mature berpengaruh terhadap kebijakan dividen diterima Kata Kunci : Life Cycle Theory, Retained Earning To Assets, Retained Earning To Equity
Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Sub Sektor Aneka Industri
Full text linkCorporate Social Responsibility merupakan bentuk dari pertanggungjawaban perusahaan atas aktivitas operasionalnya yang memberi dampak kepada lingkungan hidup maupun lingkungan sosial. Perusahaan yang mengungkapkan informasi Corporate Social Responsibility di dalam laporan keuangan maupun laporan tahunan menunjukkan bahwa perusahaan telah berkontribusi dalam melestarikan lingkungan hidup dan menjaga hubungan sosial. Sampel pada penelitian ini adalah perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil menunjukkan bahwa Tipe Industri tidak berpengaruh terhadap Pengungkapan CSR, Ukuran Perusahaan berpengaruh terhadap Pengungkapan CSR, Kepemilikan Publik tidak berpengaruh terhadap Pengungkapan CSR
ANALISIS PENGARUH PROFITABILITAS PERBANKAN BERDASARKAN NON PERFORMING LOAN DAN FEE BASED INCOME
No full textPenelitian ini bertujuan untuk menganalisis pengaruh Non Performing Loan (NPL), pengaruh Fee Based Income (FBI), pengaruh Non Performing Loan (NPL) dan Fee Based Income (FBI) terhadap Return On Asset (ROA). Teknik pengambilan sampel menggunakan purposive sampling terdiri dari 92 perusahaan. Hasil penelitian menunjukkan bahwa Non Performing Loan (NPL) berpengaruh negatif, Fee Based Income (FBI) tidak berpengaruh, Non Performing Loan (NPL) dan Fee Based Income (FBI) berpengaruh terhadap Return On Asset (ROA)
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Time-Driven Activity Based Costing: An Innovative Method for Calculating the Cost of Renting a Hall in a Public Service Agency (BLU)
Full text linkDetermining rental rates for building facilities requires an accurate method that accommodates the actual activities and resources involved. Time-Driven Activity-Based Costing (TDABC) is considered an innovative method for calculating the cost of service rentals. This study aims to analyze the application of the TDABC method in determining the service cost of hall rentals at PTN-BLU X. Until now, PTN-BLU X has used a traditional method that merely compares the rental rates of other buildings without considering actual activities and resource usage, which can potentially lead to cost distortion. This research employs a descriptive qualitative approach with data collection techniques such as semi-structured interviews, unstructured observations, and documentation. The analysis is conducted by calculating and comparing service costs using both traditional and TDABC methods. The findings reveal that the TDABC method can identify activities, activity time, practical capacity, and unused activity costs in a more detailed manner. This method provides more accurate cost calculations and reflects actual resource consumption for each type of activity, such as seminars, training sessions, and school graduation ceremonies. The application of TDABC can serve as a more realistic basis for setting rental rates and support more effective managerial decision-making within PTN-BLU X
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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