12 research outputs found
IMPLEMENTASI TEKNOLOGI INFORMASI DAN KOMUNIKASI DALAM ZAKAT UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT MISKIN
No full textThis study aims to explain the implementation practices of the distribution of zakat funds by Baznas for poor families in the city of Padang and also to determine the level of significance of the role of the distribution of zakat funds by Baznas to improve the welfare of poor families in the city of Padang. This research was carried out in BAZNAS Padang City. Therefore the author conducted a study to determine the extent of the implementation of information and communication technology used in the collection and distribution of zakat funds by BAZNAS Padang City. The study time is May-October 2018. This research is quantitative descriptive. The results of the study are: to support the operational activities of BAZNAS in Padang City, supported by information and communication technology (simple technology and using internet technology)
Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
No full textABSTRACTThe study aims to test whether the foreign commissioners, ethnic commissioners, and feminism commissioners influence CSR disclosure. This study used a sample of 20 companies LQ-45 are listed on the Stock Exchange from 2015 to 2017. CSR disclosure using the GRI-G4 standard. Ethnic commissioners focused on the presence of ethnic Chinese. The results of this study prove that the foreign commissioners’ variables did not affect CSR disclosure. While on the contrary, ethnic commissioners and feminism commissioners gave a positive effect on CSR disclosure. The existence of ethnic Chinese in the board profitable companies to improve disclosure of CSR index. Likewise, the role of women is needed for the breadth of CSR disclosure.ABSTRAKPenelitian bertujuan untuk menguji apakah dewan komisaris asing, etnis dewan komisaris, dan feminism dewan komisaris mempengaruhi CSR dislosure. Penelitian ini menggunakan sampel 20 perusahaan LQ-45 yang terdaftar di BEI dari 2015-2017. CSR disclosure menggunakan GRI-G4 standard. Etnis dewan komisaris terfokus pada keberadaan etnis Cina. Adapun Hasil penelitian ini membuktikan bahwa variabel dewan komisaris asing tidak berpengaruh terhadap CSR disclosure. Sedangkan sebaliknya, etnis dewan komisaris dan feminism dewan komisaris memberikan pengaruh yang positif terhadap CSR disclosure. Keberadaan etnis Cina dalam dewan menguntungkan perusahaan untuk meningkatkan index CSR disclosure. Begitu juga peran wanita sangat dibutuhkan demi luasnya CSR disclosure
The Importance of Commissioners Board Diversity in CSR Disclosures
No full textGood companies are inseparable from good Corporate Social Responsibility (CSR). CSR is one indication of whether or not a company is good or bad. CSR has a real impact on the environment and society. The better the impact obtained from the company's CSR, the better the company's performance. CSR activities can be seen from the CSR disclosures. CSR disclosure is influenced by various internal and external factors. As for this study, we want to analyze the influence of the diversity of the board of commissioners on CSR disclosure. The independent variables used in this study are gender commissioners, nationality commissioners, and ethnic commissioners.
Company data used are from LQ45 companies listed on the Indonesia Stock Exchange in 2015-2017. 20 companies were found to be the sample of this study using purposive sampling method. From the data processing that has been done, the results obtained are that Gender commissioners have no effect on CSR disclosure. Likewise, the Nationality commissioner proved not to affect the increase in CSR disclosure. but conversely with Ethnic commissioners who have a significant influence on CSR disclosure. This means that ethnic diversity on the board of commissioners is very important. In addition to expanding CSR disclosure can also improve company performance
Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas
No full textThe purpose of this study is to determine the Influence of Tax Aggressiveness, Audit Committee, and Company Size on Corporate Social Responsibility Disclosure with Profitability as a Moderator in Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The population of this study includes all Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique uses the purposive sampling technique. Based on the criteria that have been set, 18 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results of the study show that Tax Aggressiveness, Audit Committee and Company Size and the interaction variables between each independent variable and the moderation variable, namely Profitability, together have an influence on Corporate Social Responsibility Disclosure. The results of the study show that Tax Aggressiveness has no effect on Corporate Social Responsibility Disclosure, the Audit Committee has a positive effect on Corporate Social Responsibility Disclosure, and Company Size has a negative effect on Corporate Social Responsibility Disclosure. The moderation variable test shows that Profitability can moderate and weaken the influence of Tax Aggressiveness on Corporate Social Responsibility Disclosure, Profitability cannot moderate the influence of the Audit Committee on Corporate Social Responsibility Disclosure and Profitability cannot moderate the influence of Company Size on Corporate Social Responsibility Disclosure
Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur
No full textThis study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period
Border Development Model on the Human Development Aspects for Sustainable Community
No full textThe Indonesian government has implemented a border development policy. Still, it has not been able to answer the complexity of the problems that occur in border areas, especially in North Kalimantan. The development of border areas is closely related to the mission of national development, defence and state security to improve the Welfare of the people in the border areas, especially to ensure the integrity and sovereignty of the state. However, the condition of border communities in North Kalimantan is increasingly marginalized, where poverty and regional isolation trigger the high demands of local people to become border crossers to Malaysia. This study will examine the factors causing the economic backwardness of border communities in North Kalimantan, poverty and isolation of border communities, and security issues at the border. The results show that the border area needs to be closely monitored because it is a security-prone area. This makes the border development paradigm in Kaltara prioritize a security approach rather than Welfare. This causes the border areas in North Kalimantan to be scarcely touched by the dynamics of development. Therefore, border development needs to be placed in a people centre of development-oriented to people's economic development for sustainable communities through accelerating economic growth, improving the quality of human resources, and strengthening institutional capacity for border area development. Thus, border communities can enjoy prosperity by protecting and maintaining state sovereignty at the border
Sexual behaviour of lowland anoa (bubalus depressicornis) in the captivity of anoa breeding centre (ABC) Manado*
No full textLow land Anoa is an endangered and endemic species to Sulawesi. The solitary, monogamous, wild and aggresive characteristic make them difficult to mate. The purpose of this study was to determine the sexual behaviour of young anoa pairs and mature anoa pairs at ABC. The study was conducted on 4 until 16 August 2017. Behavioural observation was done using animal focal sampling technique by recording the sexual behaviour that occur during the mating process of each pair. The results showed there are differences in sexual behaviour between the pairs of anoa. In the young anoa pairs, there were no attempted of mounting behaviour, penile erection, penile intromission
Sexual behaviour of lowland anoa (bubalus depressicornis) in the captivity of anoa breeding centre (ABC) Manado*
No full textLow land Anoa is an endangered and endemic species to Sulawesi. The solitary, monogamous, wild and aggresive characteristic make them difficult to mate. The purpose of this study was to determine the sexual behaviour of young anoa pairs and mature anoa pairs at ABC. The study was conducted on 4 until 16 August 2017. Behavioural observation was done using animal focal sampling technique by recording the sexual behaviour that occur during the mating process of each pair. The results showed there are differences in sexual behaviour between the pairs of anoa. In the young anoa pairs, there were no attempted of mounting behaviour, penile erection, penile intromission
Pengaruh Struktur Modal, Profitabilitas dan Size Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur
No full textThis study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting.Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan
Various Saccharides Addition of Extender Ram Efficiency to Improve Cryopreservation in Semen Etawah Crossbreed Bucks with Seminal Plasma Replacement
No full textPhospholipase in buck seminal plasma will trigger a coagulation incident resulting in the demise of the spermatozoa during liquid semen processing using milk or egg yolk substrates diluent. A plasma replacement process is performed to avoid this possibility. The cryopreservation process leads to sperm cell damage due to the freezing process, therefore cryoprotectant agents such as saccharides are required as protective agents. This study aimed to investigate the effect of various types of saccharides on the quality of frozen semen of etawah crossbreed (PE) bucks during cryopreservation and thawing with plasma replacement using Priangan ram semen plasma. Semen was collected using an artificial vagina once a week. Fresh PE bucks semen centrifuged at 3,000 RPM for 30 min. The supernatant (seminal plasma) was removed and replaced in equal volume with Priangan ram seminal plasma. Semen was divided into four treatments: goat semen with sheep semen plasma in Tris diluent (control); control with 0.6% dextrose added (monosaccharides); control with 0.6% sucrose added (disaccharides); control with 0.6% raffinose added (trisaccharides). Semen quality including percentages of motile spermatozoa, live spermatozoa, and intact plasma membrane (IPM) were evaluated after diluted, equilibrated, and thawing, respectively. Results of this study showed that viability and IPM of monosaccharides, disaccharides, and trisaccharides were significantly (P<0.05) higher than control (54.40 and 51.40; 55.00 and 53.60; 55.60 and 52.20 vs 48.40 and 52.20, respectively). The motility of disaccharides was significantly (P<0.05) higher compared to control and other diluent (47.00 vs 41.00, respectively). In conclusion, different types of saccharides were effective in maintaining the quality of etawah crossbreed buck frozen semen. The addition of disaccharides seems more effective compared to monosaccharides and trisaccharides in tris extender on the quality of etawah crossbreed buck frozen semen
