5 research outputs found
PENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP PROFITABILITAS PERUSAHAAN DENGAN KEBERAGAMAN GENDER SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur Sub Sektor Logam dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)
No full textPENGARUH CORPORATE SOCIAL RESPONBILITY TERHADAP PROFITABILITAS PERUSAHAAN DENGAN KEBERAGAMAN GENDER SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019)Oleh:Restia Novani Jurusan AkuntansiFakultas Ekonomi dan BisnisUniversitas Tanjungpura ABSTRAKCorporate social responbility merupakan bentuk tanggung jawab sosial yang dilakukan sebuah perusahaan guna mendapatkan kepercayaan dari masyarakat sektar perusahaan. Variabel independen yang digunakan dalam penelitian ini yaitu corporate social responbility. Sedangkan variabel dependen yang digunakan dalam penelitian ini yaitu net profit margin dan return on asset serta variabel moderasi yang digunakan dalam penelitian ini yaitu keberagaman gender. Populasi dalam penelitian ini yaitu 17 perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh sampel sebanyak 13 perusahaan yang sesuai dengan kriteria sampel penelitian atau 65 sampel penelitian. Metode penelitian yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan bantuan software SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa corporate social responbility tidak berpengaruh terhadap net profit margin dan return on asset serta adanya variabel keberagaman gender tidak dapat memperkuat hubungan antara corporate social responbility dengan net profit margin dan return on asset pada sebuah perusahaan.Kata Kunci: Corporate Social Responbility, Net Profit Margin, Return on Asset dan Keberagaman Gender.DAFTAR PUSTAKAAstuti, Y, D., & Fitria, G, N. (2019). Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Dengan BOD Diversity Sebagai Variabel Moderasi. 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Jurnal Ilmu dan Riset Manajemen: Volume 5, Nomor 7, Juli 2016.Fakultas Ekonomi dan Bisnis Universitas Tanjungpura. (2016). Pedoma Penulisan Karya Akhir. Pontianak: FEB UNTAN.Fatah, K. A., Haryanto, M. (2016). Pengaruh Pengungkapan Corporate Socal Responbility Terhadap Profitabilitas Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dsar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi dan Bisnis – EKONOMIS Vol. 10, Nomor 2, September 2016.Ghozali, I. (2016). Aplikasi Analisis Multivariat Dengan Program SPSS. Semarang: Badan Penerbitan Universitas Dipenogoro.Ghozali, I., Chariri, A. (2007). Corporate governance dan the Audit Process. Contemporary Accounting Research 19(4).Hadi, N. (2014). Corporate Social Responbility. Yogyakarta: Graha Ilmu.Heryanto, R., Juliarto, A. (2017). Pengaruh Corporate Social Responbility Terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015). Jurnal Of Accounting Volume 6, Nomor 4, Tahun 2017, Halaman 1-8.Juliana, A., & Melisa, M. (2019). Analisa Faktor-Faktor yang Mempengaruhi Profitabilitas Perusahaan Di Indonesia (Studi Kasus: Indek LQ45 Periode 2012-2016). Management Insight: Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2019).Juwita, A., & Suvi. (2021). Analisis Dampak Keragaman Dewan dan Audit terhadap Kinerja Peerusahaan pada Perusahaan yang Terdaftar di BEI. Conference on Management, Businness, Innovation, Education and Social Science Vol 1 No 1.Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada. 2017. Analisis Laporan Keuangan. Edisi 1. Cetakan Ke 10. Jakarta: Rajawali Pers.Krisna, A. D., & Suhardiant, N. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi Dan Keuangan, Vol.18, N0. 2, November 2016.Kusumastuti, S., Supatmi. & Sastra. (2007). Pengaruh Board Diversity Terhadap Nilai Perusahaan dalam Perspektif Corporate Governance. Jurnal Akuntansi dan Keuangan, 9(2), 88-98.Lako, A. (2011). “Dekontruksi CSR dan Reformasi Paradigma Bisnis dan Akuntansi”. Jakarta: Erlangga.Magdalena, S., Yuningsih, I., & Lahaya, I. (2017). Pengaruh Firm Size dan Good Corporate Governance Serta Corporate Social Responbility Terhadap Kinerja Keuangan Pada Bank Umum Syariah di Indonesia. EQUILIBRIUM: Jurnal Ekonomi Syariah Volume 5, Nomor 2, 2017, 221-238.Musfirati, A., Ginting, L., & Hakim, M. L. N. (2021). Pengaruh Pengungkapan Corporate Social Responbility Terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Sektor Industri Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Journal of Information System, Applied, Management, Accounting and Research Vol. 5 No. 2 Mei 2021.Nuryana, M. (2005). Corporate Social Responbility dan Pembangunan Berkelanjutan, Makalah yang disampaikan pada Diklat Pekerjaan sosial Industri, Bandung: Balai Besar Pendidikan dan Pelatihan Pekerjaan Sosial.O’Donovan. (2002). Environmental Disclosures in The Annual Report Extending the Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing, and Accountability Journal Vol. 15 No. 3.Parengkuan, W, E. (2017). Pengaruh corporate social Responbility (CSR) Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Melalui Pojok Bursa efek FEB-UNSRAT. Jurnal EMBA, Vol.5 No.2 Juni 2017, Hal.564-571.Pratiwi, A., Nurulrahmatia, N., & Muniarty, P. (2020). Pengaruh Corporate Social Responbility (CSR) Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di BEI. Owner Riset & Jurnal Akuntansi Vol. 4 No. 1 Periode Februari 2020. Putra, A. S. (2015). Pengaruh Corporate Social Responbility Terhadap Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). Jurnal Nominal/Volume IV/Nomor 2/Tahun 2015.Rahman, B., & Cheisviyanny. (2020). Pengaruh Kualitas Pengungkapan Corporate Social Responbility, Dewan Direksi Wanita dan Dewan Komisaris Wanita Terhadap Tax Aggressive (Studi Pada Perusahaan yang Menerbitkan laporan Keberlanjutan dan terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Jurnal Eksplanatori Akuntansi Vol .2, No. 3, Seri A, Agustus 2020, Hal 2942-2955.Ramadhani, Z, I., & Adhariani, D. (2017). Semakin Beragam Semakin Baik? Isu Keberagaman Gender, Keuangan, Dan Investasi Perusahaan. Jurnal Keuangan dan Perbankan, Vol.21 No.1, Januari 2017.Rohmawati, L. (2019). Pengaruh Pengawasan dan Direksi Wanita Terhadap Risiko Bank Dengan Kekuasaan CEO Sebagai Variabel Pemoderasi (Studi Bank Umum Indonesia). Syntax Literate; Jurnal Ilmiah Indonesia 4 (9), 26-42, 2019.Saleh, S, Hi., Sapiri, M., & Nur, I. (2018). Pengaruh Corporate Social Responbility (CSR) Terhadap Kinerja Keuangan pada PT. Semen Bosowo Maros. Jurnal Riset Edisi XXVI Vil 4, N0. 003 (2018).Siregar, F, Y., Khamimah. (2021). 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FUNGSI MANAJEMEN DALAM PEMBINAAN IBADAH SANTRI DI PONDOK PESANTREN RIYADH EL-ILMI DESA BANJAR MANIS KECAMATAN GISTING KABUPATEN TANGGAMUS
No full textABSTRAK
Dalam sebuah organisasi, manajemen menjadi faktor utama
dalam terciptanya segala kegiatan yang akan organisasi tersebut.
Penerapan manajemen yang terencana dan terorganisir dengan baik
tentunya menjadi pondasi yang nantinya menjadi tolak ukur
keberhasilan organisasi tersebut. Skripsi ini membahas tentang fungsi
manajemen dalam pembinaan ibadah santri di pondok pesantren
Riyadh El-Ilmi. Manajemen sangat berpengaruh dalam semua lini di
pondok pesantren Riyadh El-Ilmi di antaranya adalah elemen fungsi
manajemen yaitu perencanaan, pengorganisasian, pelaksanaan dan
pengawasan. Oleh karena itu objek yang penulis teliti yaitu pondok
pesantren Riyadh El-Ilmi di harapkan mensertakan fungsi manajemen
dalam semua kegiatan yang dilakukan. Penulis bermaksud untuk dapat
mengetahui apakah dalam seluruh kegiatan pembinaan ibadah santri di
Pondok Pesantren Riyadh El-Ilmi menerapkan fungsi manajemen dan
apa sajakah faktor pendorong dan penghambat dalam pembinaan
ibadah santri tersebut.
Penelitian ini menggunakan pendekatan kualitatif, yakni
menggunakan instrumen dengan cara pengumpulan data, observasi,
wawancara dengan pihak yang berwenang mengenai hal-hal yang akan
diteliti serta studi dokumentasi dari buku-buku dan dokumen yang
berkaitan dengan penelitian. Penelitian yang dilakukan adalah tentang
bagaimana Pondok Pesantren Riyadh El-Ilmi tersebut menerapkan
fungsi manajemen terhadap kegiatan pembinaan ibadah santri.
Penelitian yang dilakukan oleh penulis adalah penelitian lapangan
yang bersifat deskriptif, yait penelitian yang semata-mata
menggambarkan secara jelas tentang fungsi manajemen di Pondok
Pesantren Riyadh El-Ilmi.
Berdasarkan hasil penelitian yang dilakukan peneliti di
Pondok Pesantren Riyadh El-Ilmi, penulis dapat menyimpulkan bahwa
kegiatan pembinaan ibadah santri di Pondok Pesantren Riyadh El-Ilmi
sudah menerapkan semua fungsi manajemen dimulai dari
perencanaan, pengorganisasian, pelaksanaan dan pengawasannya.
Peningkatan pembinaan ibadah santri juga sudah mulai terlihat tiap
tahunnya dilihat dari faktor perilaku sehari-hari para santri dan nilai
raport yang diperoleh oleh santri.
Kata Kunci : Fungsi Manajemen, Pondok Pesantren.
iii
ABSTRACT
In an organization, management is a major factor in the
creation of all activities that will be the organization. The application
of planned and organized management is certainly the foundation that
will be the benchmark of the success of the organization. This thesis
discusses the management function in fostering student worship at the
Riyadh El-Ilmi Islamic Boarding School. Management is very
influential in all lines at the Riyadh El-Ilmi Islamic Boarding School,
including the elements of the management function namely Planning,
Organizing, Actuating and controlling. Therefore, the object that the
author examines, namely the Riyadh El-Ilmi Islamic Boarding School,
is expected to include management functions in all activities carried
out. The author intends to be able to find out whether in all activities
of fostering student worship at the Riyadh El-Ilmi Islamic Boarding
School implement a management function and what are the driving
and inhibiting factors in fostering the worship of the santri.
This research uses a qualitative approach, namely using
instruments by data collection, observation, interview with authorities
on Hail-the thing to be studied and documentation of books and
documents to research. The research conducted is about how the
Riyadh El-Ilmi Islamic Boarding School implements a management
function on the activities of fostering student worship. The research
conducted by the author is a descriptive field research, namely
research that merely describes clearly the management function at the
Riyadh El-Ilmi Islamic Boarding School.
Based on the results of research conducted by researchers at
the Riyadh El-Ilmi Islamic Boarding School, the authors can conclude
that the activities of fostering student worship at the Riyadh El-Ilmi
Islamic Boarding School have implemented all management functions
starting from planning, organizing, actuating and controlling. The
improvement in the guidance of santri worship has also begun to be
seen every year, seen from the factors of the daily behaviour of the
student and the value of the report cards obtained by the students.
Keywords: Management Function, Islamic Boarding Schoo
Renoppia, belli virago
No full textGiona Tuccini presents a thorough and original analysis of Renoppia by retracing the most important passages from Alessandro Tassoni’s "La secchia rapita". Following an introduction to Tassoni’s work, Tuccini illustrates how the author uses Greek and Latin literature to justify his choice of a heroi-comical epic poem. Tuccini focuses his attention primarily on the "belli virago" figure revealing the sources that define its complexity: Renoppia is “donzella” (maiden), “combattente” (warrior), “matrona” (matron) who, even if lacking in erotic desire, remains a woman with whom one falls in love. Referring to major critical contributions – in primis that of Maria Cristina Cabani – Tuccini systematically pieces together the origin of Tassoni’s female character without neglecting her physical attributes: from Virgil’s heroines and the ideal Greek feminine figures via Boccaccio, Petrarch and the figurative arts. He further argues how the etymology of the name “Renoppia” lends authority and intense communicative potential to the virgin thus removing her from the sense of the ridiculous which pervades the entire poem.Giona Tuccini propone una lettura precisa e innovativa della figura di Renoppia ripercorrendo in modo puntuale i passi più significativi de "La secchia rapita" di Alessandro Tassoni. Dopo aver introdotto con vivacità l’opera e aver mostrato come l’autore si serva della letteratura greca e latina per legittimare un genere non canonico quale il poema eroicomico, lo studioso si concentra sulla figura della "belli virago" e si spinge alla ricerca delle fonti che hanno contribuito a definire la sua complessità: Renoppia è “donzella”, “combattente”, “matrona” e, pur restia al sesso, donna che “innamora”. Muovendo dai più autorevoli interventi critici – in primis quelli di Maria Cristina Cabani – Tuccini ricostruisce in modo sistematico la genesi di questo personaggio senza trascurarne i connotati fisici: le eroine virgiliane e l’ideale femmineo greco sono mediati da Boccaccio, Petrarca e dall’arte figurativa. Lo studioso riflette, per primo, sull’onomastica: anche l’etimologia del nome, infatti, carica Renoppia di “autorevolezza” e di “intensa potenzialità comunicativa” e la sottrae “al senso di ridicolo dilagante del poema”
Po sledeh Ivane Orleanske med mitom in zgodovinskim dokumentom: prostorska študija literarnega dela Il fuoco di Jeanne Marte Morazzoni
No full textThis paper proposes an analysis of the relationship between myth and history in Marta Morazzoni’s literary work Il fuoco di Jeanne (2014), which should be considered a part of chronicle and biographical genre, rather than a historical novel. The narration follows the reconstruction of the journey of the protagonist and the parallel journey of the author who follows her steps. Countryside, roads and places visited by the author are marked by the presence of Joan of Arc and are often considered as key to the historical truth. The author problematises the facts which one of the most persistent French myths relies on (without wanting to overturn it), tracing an alternative version of the Joan of Arc’s life, and moves between myth and historical document, also proposing her own hypothesis. The omnipresent doubt and distance towards the official version of history are a common thread of this novel, in which the geographical space achieves a structural value for the narration and also makes visible the meaning of time. Thus our “reading” of the text follows Bachtin’s theory of the chronotope, considering the space, a witness of the historical events, inseparable from the time, and also tries to recognise its many symbolic meanings.Calata nell’episteme postmoderna, ma sempre un po\u27 restia ad abbracciare pienamente la tendenza stilistica del postmodernismo, Marta Morazzoni si è ritagliata una scrittura che evita forme di ostentata metanarrazione, pur lasciando cadere degli accenti sull’attività di costruzione del testo. Allo stesso tempo riprende anche motivi e strategie della prosa dei modernisti, e in particolare la ricerca di una forte dimensione psicologica del narrato con una preferenza quindi per un discorso basato sulla rifl essione piuttosto che sull\u27azione.V prispevku želimo pokazati, na kakšen način je odnos med mitom in zgodovino predstavljen v delu Il fuoco di Jeanne (2014) avtorice Marte Morazzoni, ki se žanrsko bolj kot v zgodovinski roman uvršča na področje med kroniko in biografijo. Gre za besedilo, katerega pripoved je zgrajena s pomočjo rekonstrukcije poti, na katero se poda protagonistka, ter vzporednega potovanja avtorice, ki sledi njenim stopinjam. Pokrajina, poti in kraji, ki jih obišče, so še vedno zaznamovani s prisotnostjo Ivane Orleanske in so pogosto razumljeni kot ključ do zgodovinske resnice. Avtorica problematizira dejstva, s katerimi se napaja eden najtrdnejših francoskih mitov (ne da bi ga pri tem želela izpodbiti), in pri tem snuje alternativno različico življenja Ivane Orleanske. Giblje se torej med mitom in dokumentom, med ljudskim verovanjem in zgodovinskimi dejstvi, pri tem pa dodaja lastne domneve. Vseprisoten dvom in kritična distanca do uradne historiografske različice sta rdeča nit tega dela, v katerem je prav geografski prostor ogrodje pripovedi in osvetli tudi pomen časa. Zato se nam ob »branju« besedila zdi smiselno slediti Bahtinovi teoriji kronotopa in videti prostor – pričo zgodovinskega dogajanja – neločljivo povezan s časom, ob tem pa skušati v njem razbrati tudi njegove simbolične vrednosti
Extreme manufacturing flexibility. Organizational levers to cope with extreme planning, volume and mix flexibility requirements
No full textIn un mondo dove gli argomenti economici sembrano oramai essere preponderanti e tutti gli altri campi della conoscenza sembrano essere di secondo piano, dove il termine crescita fra tutti i campi di studio economico sembra oramai essere la sola misura dello stato di salute del sistema, dove ogni altra leva economica è soggiogata al solo target della crescita, dove il cambiamento presenta una costante accelerazione ma nonostante ciò non è in grado di generare la crescita rilevata nel passato, dove anche il tempo sembra aver perso il suo valore (con addirittura un valore negativo se lo stesso è misurato dal tasso d’interesse), dove la pianificazione, vista nell’accezione di conduzione dei sistemi economici, è oramai dimentica con la crisi dei sistemi socialisti, questo studio vuole al contrario porre attenzione su argomenti di medio/lungo termine:
Potrebbe essere vantaggioso investire nello sviluppo di “soft” skills e sulla flessibilità trasversale alla specializzazione? Come possiamo misurare la distanza esistente tra il livello attuale di conoscenze ed il potenziale raggiungibile? Come possiamo spiegare o semplicemente riflettere su questa differenza non vedendola solo come una perdita attuale o futuro guadagno?
Partendo anche da un contesto storico che attraversa il ‘900 e che sembra in parte dimenticato, per la crisi dei sistemi socialisti, lo studio cerca di vedere lo sviluppo delle abilità dei lavoratori come vantaggio competitivo nei confronti di paesi che hanno, come nel caso dei famosi BRICs, un innegabile vantaggio di costo. Questi ultimi paesi, nonostante l’evoluzione degli ultimi anni, non hanno raggiunto le condizioni esistenti nei paesi occidentali; probabilmente un eccesso di offerta di risorse ha mantenuto basso il livello dei costi dei fattori produttivi con un costante vantaggio di prezzo. Le società Italiane, tipicamente piccole o medie, in passato ereditavano le conoscenze e la ricerca dei grandi gruppi che operavano su un’arena competitiva mondiale. Ma oggi con un paradigma di successo che vede sempre meno presente la grande azienda a scapito di più snelle ma ridotte realtà, il passaggio di conoscenze storico tra grande e piccola azienda si è interrotto.
In un contesto Italiano come quello qui sopra descritto, i nuovi attori devono necessariamente misurare il vantaggio prospettico dovuto ad un investimento in conoscenze specifiche dei propri collaboratori e devono tradurre tale investimento in vantaggio competitivo sul mercato. Lo studio cerca di vedere come questo investimento è stato trattato dalla letteratura economico tecnica e come questo “gap” di conoscenze possa essere misurato e considerato in ottica prospettica. Facendo leva naturalmente sul caso di studio ICR.
Ed è a quest’ultimo punto che lo studio si riporta, partendo dal caso concreto di ICR e cercando di astrarre dallo stesso elementi utili per le già citate medie aziende Italiane. In particolare il focus si attesta sulle difficoltà ambientali, interne ed esterne, di una realtà di successo restia al cambiamento dove, nel concreto, il progetto di Action Research si è dovuto trasformare in progetto di simulazione. Una simulazione su un sistema sociale in movimento dove l’interesse costantemente passa dalla misura del gap efficienza-flessibilità alla valutazione del sistema stesso e del come il sistema si adatta alle modifiche proposte. Un approccio da simulatore di volo secondo le indicazione della scuola di pensiero del MIT e storicamente nella linea di pensiero di Herbert A. Simon.In a world where the “economics” seem to be everything and all other knowledge fields are in background, where “growth” among all the economic matters seems to be the one and the only one measure of the systems health, where all the economic levers are bent or “disfigured” by the “growth”, where the “speed” change is always increasing but even the change does not produce the past growth rate, where also the time has no value (even a negative value if we translate it into interest rate or negative interest rate), where the planning, viewed as driving the economy, is not really a discussion argument as in 1970s, due to the socialism crisis and the growing rate of transformation, this paper, on the contrary, seeks to focus on a medium or long term issue:
Is it an advantage to invest in developing soft skills or flexibility through specializations? How can we measure the existing gaps between actual level of knowledge and the possible one? How can we explain or simply understand these gaps not only as actual losses or future gains?
Considering some important concepts studied during the second part of the last century, 1900s, and probably forgotten after the socialism crisis, the paper tries to focus on workers skills as a competitive asset versus countries which seem to have an unbridgeable cost advantage: BRICs countries didn’t evolve versus the levels reached by western economies, probably because their raw materials or worker markets are too “big” and they didn’t even approach a maturity “age”; too much offer, or a never‐ending offer made the demand unable to push salaries and worker conditions higher. Italian medium or small size companies inherited the larger companies’ knowledge in the past when these last ones, the large companies, could compete worldwide but nowadays the Italian paradigm seems to shift versus small or medium actors playing on some sectors without any historical large players. Italian players seem to find difficulties in bridging from medium to large size.
In this context, the new actors have to understand and measure the advantage of investing in distinguished skills of their workers and translate this investment into competitive advantage.
We will discuss how this investment was treated by literature, how we can measure the gaps that have to be filled, how these gaps can be seen as the investment we want to afford to reach a better system “status”, how this approach could be reflected in an “on field” study based on a ten-year simulation.
This paper is based on the professional experience of its author: a general manager who wanted to drive the change in a typical medium Italian company. A growing company with well-known fashion customers, operating in a partner relationship with these customers, characterized by a negative attitude to change: managers, structure loved the past success tracks and Unions don’t want to modify people working rhythms. In this context the Action Research Project initially studied transformed itself in a simulation project useful to define the “efficiency – flexibility” gaps and risks to be covered: to study a “social” environment, to define the indicators useful to drive the change along a developed soft skill knowledge and a more flexible working specialization and to draw a clear future path to follow.DIPARTIMENTO DI INGEGNERIA GESTIONALE27CORSO, MARIANOTRUCCO, PAOL
