This study is to analyze the effect of dividend policy, good corporate governance mechanisms, and audit quality on agency costs in manufacturing companies that conduct IPOs on the Indonesia Stock ...Exchange in the 2017-2020 period. In Indonesia, there are many companies that have relationships with agency costs, especially companies whose managers and owners of capital are different, such as companies listed on the Indonesia Stock Exchange (IDX). This research is essentially a form of quantitative research that uses secondary data, namely the company's annual report. This study used a sample of 132 companies in the manufacturing sector. The technique for analyzing the data in this study test a regression model selection test, classical assumption test, multiple linear regression, f test, and individual hypothesis testing (t test). According to the results of data analysis, it can be concluded that dividend policy, audit committee, audit quality, and institutional ownership has no effect on agency costs. In the other hand, independent commissioners have a significant negative effect on agency costs.
Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several ...evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islamic Bank's accountability through ISR disclosure.Methodology: This paper applies some theories such as stakeholder theories, agency theory, and legitimacy theory to developed hypotheses linking ISR disclosure and its determinants (internationality, Islamic Corporate Governance, and Socio-Political Context). This paper uses the content analysis method to assess the ISR disclosure of Islamic banks from 13 countries spanning from 2014 to 2016. The ISR index consists of 72 items developed based on AAOIFI. Finally, OLS Regression Analysis is used to test the hypotheses.Findings: The paper find that the level of ISR disclosure is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational corporation influenced the level of ISR disclosure, but we did not find evidence that the CEO's overseas experience affected the level of disclosure. This paper also confirm that Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank.
This study aims to determine the effect of Arm Muscle Explosive Power, Hand Eye Coordination and Achievement Motivation on Spin Pass Skills in DKI Jakarta Rugby Athletes. The research sample was 45 ...DKI Jakarta Rugby Athletes. The research approach used in this study was multivariate associative, with survey methods and test and non-test techniques. The analysis technique uses a path analysis approach at a significance level of 0.05. the conclusion of each research finding shows (1) There is a direct influence between each independent variable {Arm Muscle Explosive Power (X1), Hand Eye Coordination (X2), and Achievement Motivation (X3), (2) There is a direct effect of each independent variable {Arm Muscle Explosive Power (X1), Hand Eye Coordination (X2), and Achievement Motivation (X3) have a direct influence on Spin Pass Skills (Y)}, (3) There is an indirect effect of Arm Muscle Explosive Power (X1) through Achievement Motivation (X3) on Spin Pass Skills. (Y). There is an indirect effect of Eye-Hand Coordination (X2) through Achievement Motivation (X3) on Spin Pass Skills. (Y). Thus, Spin Pass Skills can be improved through increased Arm Muscle Explosive Power, Hand Eye Coordination and Achievement Motivation
The mangrove ecosystem serves as a vital habitat for coastal flora and fauna while playing a crucial role in storing and sequestering carbon as part of global carbon cycles. Therefore, it is ...imperative to evaluate the carbon dynamics, encompassing storage and sequestration, within mangrove ecosystems and their interconnectedness with natural climate fluctuations and anthropogenic influences, including land-use and land-cover changes (LULCC). Although there has been an increase in monitoring data and literature on mangrove carbon dynamics over the past two decades, there is still limited understanding regarding how climate variability, when combined with anthropogenic drivers, moderates the resilience of carbon storage and sequestration in mangroves. This study aims to build upon and enhance the previous systematic review conducted by Sasmito et al. (
2019
). Our specific objectives involve collating more recent literature published since 2018 and strengthening the analysis of carbon loss and recovery in tree biomass across different species, as well as its correlation with local and regional climate variations. Additionally, we will explore the impact of various types of land-use and land-cover changes on mangrove forests. Our systematic review will focus on field-based data collected from the Asia Pacific mangrove region, which represents the world's largest and most diverse mangrove ecosystem and has been extensively studied in comparison to other regions, as indicated by previous systematic reviews. To gather relevant literature, we will conduct comprehensive searches across various databases, including Scopus, Web of Science, and Google Scholar. The structure established by Sasmito et al. (
2019
) for literature search, screening, and data extraction will be adopted. Data analysis will involve comparing carbon storage and sequestration under locally and regionally varying climatic conditions and anthropogenic influences. Furthermore, we will employ geographical mapping techniques to visualize species distribution and diversity within the Asia Pacific region, while also estimating carbon storage and recovery capacities.
This study aims to analyze the demographic characteristics, usage behavior, and things that have an impact on attracting viewers to watch and utilize travel vlogs on YouTube as a travel reference. ...respondents in this study 131 were selected based on criteria aged 18 years and over and had watched travel vlogs on youtube at least once in 3 months to find travel reference information. The analytical tool used in this study is the Structural Equation Model (SEM) using LISREL software. The results of this study are to find out things that affect interest in using travel vlogs on YouTube based on nine hypotheses. First, the popularity of the travel vlog variable does not affect the credibility of the perception variable. Variable perception of interest, attitude variables towards use have a significant effect. Second, the video characteristic variable influences the perception variable of credibility. Third, the video characteristic variable influences the perception of benefits. Fourth, the credibility perception variable influences perceived usefulness. Fifth, video characteristics influence attitudes towards use. Sixth, the credibility variable influences attitudes toward use. Seventh, perceived usefulness variables influence attitudes toward use. Eighth, the perception of video characteristics influences the use of interest. Ninth, Attitudes toward use affect the interest to use.
This study aimed to formulate alternative strategies and determine priority strategies to improve internal audit quality assurance. This was a case study on Jasatirta II Internal Audit by evaluating ...the level of quality assurance in 2017. The analysis used was SWOT, EI, Fishbone and Analytic Network Process (ANP). The purposive judgment samples included Auditors, Board of Directors and Commissioners, Management, and Academics. The results showed that problems in quality assurance from 6 aspects of the Internal Auditor Capability Model (IA-CM) were: from roles and services aspects: less maximum audit service (53.10%) and other services (60%), from governance structure aspects: inadequate infrastructure (67.70%), from organization’s cultural relationship aspects: work culture fulfillment (51.70%), while aspects of HR management, professional practice, as well as performance management and accountability were still within reasonable limits (above 60%). The SWOT analysis in quadrant I and Matrix I/E in cell IV showed that the position of the organization grows, develops, and strong. Therefore, the fishbone diagram raised 3 alternative strategies to improve IA quality assurance: strengthening the Board of Directors and Commissioners, strengthening infrastructure through IT, and focusing on strengthening independent HR. Determination of the strategy chosen through ANP was the strengthening of support from BOD/BOC (40.98%). Keywords: ANP, fishbone analisys, internal audit, internal/extenal analisys, quality assurance, SWOT Analisys
In Indonesia, many intermediaries of agricultural products are emerging as modern actors called business aggregators who utilize information from the internet or online technologies in their business ...activities. This study aims to analyze the activities and roles of online aggregators (based on information technology) in the order of value chains of agricultural products, especially vegetables. Purposive sampling technique was used in selecting 12 online business aggregators of vegetable products. Data were obtained through Focus Group Discussions and in-depth interviews with the business aggregator online owner. Based on the results of the analysis show that the main activities of the aggregator business value chain that are divided into three value chains, namely input provider, processing and marketing providers. Online aggregators become important actors in the agribusiness system in the future. In conventional agribusiness systems, non-online aggregators, whose position is in the subsystem, downstream agribusiness, but in online aggregator at present with the advancement of internet, the aggregator is in the middle/middle, between upstream, cultivation, downstream and supporting institutions subsystems. Keywords: intermediaries, online aggregator, vegetable products, value chain
Internet banking is one of the bank services to do financial and non-financial transactions via an internet network. Internet banking provides consumers’ benefits such as fast, safe, convenient, and ...inexpensive transactions. Moreover, the bank gains business expansion and customer loyalty as their own benefits. Internet banking usage is influenced by perceived usefulness, perceived ease of use, visibility, enjoyment, social influences, attitude toward using, behavioral intention, and actual usage. The study’s purpose was to analyze these variables and formulate managerial implications in developing internet banking for the future. The study approach used the Technology Acceptance Model (TAM), which was tested by Structural Equation Modeling (SEM). The results showed five-factor relationships. First, the perceived ease of use had a significant influence on perceived usefulness. Second, the perceived usefulness was a significant toward the behavioral intention. Third, visibility and enjoyment had significant influence on attitude toward using. Fourth, the attitude toward using had significantly influenced behavioral intention. Five, the behavioral intention had significant toward actual usage. While the variable of visibility and enjoyment indirectly affected the actual usage. Keywords: internet banking, perceived ease of use, perceived usefulness, behavioural intention, visibility Abstrak: Internet banking merupakan salah satu bentuk layanan perbankan kepada nasabah untuk melakukan transaksi perbankan seperti transaksi finansial dan nonfinansial melalui jaringan internet. Internat banking dapat memberikan keuntungan bagi nasabah berupa layanan perbankan yang cepat, aman, nyaman, dan murah, sementara dari segi perusahaan dapat memberikan manfaat seperti perluasan usah dan, kesetiaan pelanggan. Beberapa variabel yang mempengaruhi penggunaan internet banking diantaranya, yaitu perceived usefulness, perceived ease of use, visibility, enjoyment, social influent, attitude toward using, behavioral intention, dan actual usage. Tujuan dari penelitian ini adalah untuk menganalisis variabel tersebut dan merumuskan implikasi manajerial yang dapat diterapkan dalam mengembangkan internet banking untuk perusahaan. Penelitian menggunakan pendekatan Technology Acceptance Model (TAM) dengan uji statistik menggunakan teknik Structural Equation Modelling (SEM). Hasil penelitian menunjukkan perceived ease of use berpengaruh signifikan terhadap perceived usefulness, perceived usefulness berpengaruh signifikan terhadap behavioral intention, visibility dan enjoyment berpengaruh signifikan terhadap attitude toward using, attitude toward using berpengaruh signifikan terhadap behavioral intention dan behavioral intenton berpengaruh signifikan terhadap actual usage. Variabel visibility dan enjoyment secara tidak langsung berpengaruh terhadap actual usage. Kata kunci: internet banking, perspektif kemudahan pengaplikasian, perspektif penggunaan, niat berperilaku, visibilitas
The peatlands have the potential to support food security efforts. However, there is have constraints on soil fertility, especially the P nutrients availability. The biotechnology approach, the ...application of ameliorant (biochar-compost carrier medium (biocom)) enriched with phosphate solubilizing fungi (PSF) and coal fly ash (CFA), was expected to increase the P-availability in peat soils. The research aimed to study the application of biocom enriched with PSF and CFA to increase soil P-availability and plant P-uptake. The study was conducted using peat soil media with the formulation of CFA and biocom enriched with PSF and CFA as treatments. The treatment effect was observed through soil P available and plant P uptake of maize. The results showed PSF application was inconsistent in improving P available in peat soils in Kalimantan. In Central Kalimantan, Biocom + PSF was able to increase P available in peat soils by up to 406.18% (A. oryzae-Tb7) and 353.44% (N. fischeri-Tm8). However, in South Kalimantan P available in peat soil was only 8.04% (A. oryzae-Tb7) and 12.86% (N. fischeri-Tm8). The CFA+ (biocom+PSF) formulation increased P available in Central Kalimantan peat soils, but it was different from South Kalimantan peat soils. The application of biocom+PSF and CFA has not been able to increase the P uptake of maize plant in peatlands of South Kalimantan.
The purpose of research is to analyze the formation of the target market customer segmentation based on job characteristics, income, education, age, region of origin, and patterns of credit card ...merchant. The data were analyzed using two data mining techniques of clustering with K-Means and Association Rule Mining (ARM) and supported by Apriori and Random Sampling technique with the Slovin formula and Principal Component Analysis (PCA). The clustering tests in 10 replications on the sampling of 350 clients supported by PCA produced the three best clusters that had the silhouette value close to 1 i.e. 0.39 to 0.40. Meanwhile, the ARM Testing with Apriori using a minimum support of 1% and a minimum confidence of 40% produced two patterns of credit card merchant transactions. In the first pattern, when the Hotel merchant type (hhl) was transacted, the Restaurant merchant type (RRT) was also transacted, and in the second pattern, if the Service Station merchant type (RSS) was transacted, the Restaurant merchant type (RRT) was also transacted. The three clusters and two types of merchant patterns obtained can generate inputs for the company to identify its potential customers based on the characteristics of the target customers by connecting them to the merchant type pattern frequently used. Keywords: credit card, data mining, clustering, ARM, data stream
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