Suchergebnisse

This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.

This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.

This study is aimed to describe the CSR programs in Indonesia through empirical evidence that the CSR mediate the environmental certifications toward the firm value. This explanatory research population is the non-service corporations enlisted in Indonesian Stock Market (BEI) between 2010- 2012. The study applies non-probability sampling method with the total number of 289 firm years. The method of analysis is SEM (variance-based)using WARP-PLS version 3.0 software. The finding shows that the disclosure of CSR mediates the acquiring of environment certification toward the firm value. It is expected that this study will encourage the government through stock market authority to provide complete direction in making CSR reports referring to universally accepted GRI that will eventually be used in economic decision- making activities for the investor.

This study aims to explain how the psychological process affects perceived organizational politics (POP) toward organizational citizenship behaviour (OCB). The paradoxical effect of POP to OCB needs to be explained through two psychological processes: First, the mediation effect of psychological safety which explains POP as a barrier to OCB. Second, the mediation effect of careerism which explains POP as an OCB driver. One of the government institutions in Malang District used as research objects, involving 97 employees as respondents. A quantitative approach using Partial Least Square (PLS) used as the method of this study. The results showed careerism mediated the relationship between POP and OCB. But the surprising result is that psychological safety cannot mediate the effect of POP to OCB because employees feel that there is no high threat of doing voice behaviour, helping behaviour and individual initiatives in the political environment. These results indicate that OCB is a safe activity when it does not contrary to other people's self-interest, so it does not cause a conflict.

Purpose The purpose of this paper is to investigate whether performance management system (PMS) has a positive effect on organizational performance. Furthermore, it also investigates whether intellectual capital (IC) mediates PMS-organizational performance relationship. Design/methodology/approach This study is designed as a quantitative research employing a partial least squares structural equation modeling (PLS-SEM). Using an online survey, data are collected from the HEIs managers under the Ministry of Research, Technology and Higher Education, the Government of Indonesia (MRTH-GOI). This research uses a mediation model approach to test the indirect effect of IC. Findings The results reveal that PMS has a positive direct effect on organizational performance of the HEIs in Indonesia. Further analysis proves that IC partially mediates PMS-organizational relationship. Research limitations/implications This research is context-specific for Indonesia and caution should be used when generalizing it to other countries. It implies that the better the organizational performance of the HEIs, the better the quality of life in the society. PMS and IC play a crucial role in the era of knowledge economy. Practical implications The HEIs managers should design and implement a reliable PMS. They also should properly manage the IC (human capital, structural capital, relational capital) so that they can enhance organizational performance in areas of teaching, research and community service as the core business of the HEIs. Social implications As the global education competition has become a serious issue in each HEI in Indonesia, the results of this study contribute to providing an approach on how to achieve a better organizational performance which brings more benefits to the society. The HEIs display a strategic role in improving the quality of life of society. The knowledge economy requires society to enhance the quality of education at all levels. This research model and results provide empirical evidence of the importance of IC which mediates the relationship between PMS and organizational performance. When the HEIs in Indonesia implement this model of managing IC, the society will get more benefits in terms of the improvements in the quality of education, teaching, research and community service from the HEIs. The better the HEIs performance, the better the quality of life of the society in the era of knowledge economy. Originality/value This research brings together issues that are usually examined separately in previous studies. It employs a mediation research model to explore the central role of IC in PMS- organizational performance relationship which is rarely researched. This is also the first study exploring the three constructs of PMS, IC and organizational performance in the Indonesian HEIs research setting.

ABSTRAKSalah satu persoalan penting pembangunan di Kabupaten Kuantan Singingi adalah konflik dalam pengelolaan tanah ulayat. Terjadi paling tidak 15 kasus konflik yang melibatkan masyarakat lokal dan perusahaan di kabupaten ini. Berdasarkan hasil penyelesaian konflik terdapat 3 katagori penyelesaian yakni: penyelesaian kasus yang penuh, penyelesaian semu, dan tanpa penyelesaian. Penelitian ini bertujuan mengkaji mekanisme penyelesaian konflik tanah ulayat. Melalui teori good governance penelitian ini mengkaji mekanisme penyelesaian konflik prinsip-prinsip good governance dicobakaitkan dengan nilai-nilai lokal. Penelitian ini menemukan bahwa apabila prinsip-prinsip good governance diterapkan dengan mempertimbangkan nilai-nilai budaya lokal, maka konflik-konflik tersebut dapat diselesaikan. ABSTRACTOne of the most well-known and crucial problems in the Regency of Kuantan Singingi development is the conflict in managing tanah ulayat. There are fifteen cases in which conflicts may take place among the local community and the private companies running the land in the Regency. These cases have been categorized into three. There are no consensus cases artificial consensus cases, and truly consensus case. In the analysis process, the researcher has applied theories and the concepts of Local Good Governance. The Good Governance, which can be applied universally, was convergent and applied in a way suitable with the local community traditions in the Kuantan Singingi. This research has proven that the determinant factor of problem solving is the cooperation between the involved polities (the Local Government, Private Companies, and Local Community) in the interaction of tanah ulayat management. The consensus can be achieved when the Local Government is able to establish to Good Governance, the private companies is operating Good Corporate Governance paradigm, which arises through the process of crafting the local community's culture, based on the local customs heritages.