scholarly journals Sustainability of Agriculture: An Analysis Based on Financial Performance and Good Governance

2021 ◽  
Vol 940 (1) ◽  
pp. 012062
Author(s):  
S Nuryanah ◽  
D Sari ◽  
A Hermawan
Keyword(s):  
Corporate Governance ◽  
Food Security ◽  
Financial Performance ◽  
Financial Literacy ◽  
Good Governance ◽  
Point Of View ◽  
Agricultural Industries ◽  
Ultimate Objective ◽  
Governance Instruments

Abstract Strategy to achieve food security is crucial for all countries around the world. This becomes more important for Indonesia as the fourth most populous country. This study evaluates Indonesia’s agricultural sustainability as one of the food security programs. In specific, the evaluation is based on micro-economics point of view by analysing the financial performance of the agricultural industries. This study also examines the role of ownership and external auditors as corporate governance instruments controlling a company achieving its ultimate objective. Conducting a quantitative study and examining Indonesia listed companies for the period of 2003-2018, the results show that most of Indonesia’s listed agricultural companies are not sustained as they were in bankruptcy zone. The ability of companies to manage the costs and commitment to do investments create value for the future, and the role of foreign ownership as one of governance instruments is found to be able to prevent agricultural companies from bankruptcy. The findings bring practical implications on the importance of financial literacy for managers of agricultural industries and good corporate governance practice to ensure the sustainability of agriculture.

The role of graining in ensuring food security

2020 ◽  
pp. 75-79
Author(s):  
R. M. Gambarova
Keyword(s):  
Food Security ◽  
Comparative Analysis ◽  
Systems Approach ◽  
Point Of View ◽  
Government Support ◽  
Grain Production ◽  
The Government ◽  
Favorable Conditions ◽  
Grain Farms

Relevance. Grain is the key to strategic products to ensure food security. From this point of view, the creation of large grain farms is a matter for the country's selfsufficiency and it leading to a decrease in financial expense for import. Creation of such farms creates an abundance of productivity from the area and leads to obtaining increased reproductive seeds. The main policy of the government is to minimize dependency from import, create abundance of food and create favorable conditions for export potential.The purpose of the study: the development of grain production in order to ensure food security of the country and strengthen government support for this industry.Methods: comparative analysis, systems approach.Results. As shown in the research, if we pay attention to the activities of private entrepreneurship in the country, we can see result of the implementation of agrarian reforms after which various types of farms have been created in republic.The role of privateentrepreneurshipinthedevelopmentofproduction is great. Тhe article outlines the sowing area, production, productivity, import, export of grain and the level of selfsufficiency in this country from 2015 till 2017.

ICTs, Public Access to Documents, and Transparency in the European Union

2014 ◽  
pp. 192-200
Author(s):  
Marios Papandreou
Keyword(s):  
European Union ◽  
Information And Communication Technologies ◽  
Good Governance ◽  
Point Of View ◽  
Public Access ◽  
The European Union ◽  
Legislative Framework ◽  
The Public Sphere ◽  
Access To Documents

This chapter examines the relationship between Information and Communication Technologies (ICTs) and transparency in the public sphere. The link between the two is rather easy to conceive: ICTs facilitate flow and management of information, which is crucial to achieve openness and accountability and advance public debate. In this chapter, the issue is examined in the context of the European Union (EU), from the point of view of public access to documents and the role of the European Ombudsman (EO). The author presents the applicable legislative framework and discusses the role of the EO in facilitating and promoting public access to documents, with emphasis on the EO's mandate, the procedure followed, and its possible outcomes. The last part of the chapter examines the decision of the EO on a recent case concerning public access to documents of interest to a wide public, whereby it is illustrated that ICTs, by facilitating access to documents and information, advance openness, transparency, good governance, and accountability.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PREDIKTABILITAS LABA BANK UMUM KONVENSIONAL DI INDONESIA SELAMA PANDEMI COVID 19 DENGAN GENDER SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sri Rahayu ◽  
Ken Sabardiman ◽  
Afrizal Afrizal
Keyword(s):  
Corporate Governance ◽  
Sexual Orientation ◽  
Good Governance ◽  
Stock Exchange ◽  
Total Sample ◽  
Governance Mechanism ◽  
Purposive Sampling ◽  
Conventional Banks ◽  
Relationship Of

<pre><strong><em>ABSTRACT:</em></strong><em> This study expects to dissect and acquire observational proof of the concussion of corporate administration on benefit consistency at conventional banking company in Indonesia during the Covid 19 pandemic and the concussion of sexual orientation (gender) on the causality connection between corporate administration and benefit consistency. Corporate administration is advanced by the piece of the leading group of chiefs, the amount of the leading body of magistrates, institutional possession, administrative proprietorship and review panels, while sex is the rasio of ladies on the leading body of organizations. Conventional commercial banks that recorded in Indonesia Stock Exchange are 43 banks, comprise of this investigation populace. Total sample</em><em>to</em><em>s are 33 conventional banks with purposive sampling as a sampling method. Moderated Regression Analysis is utilized as information investigation procedure. The outcomes acquired in this study showed that the amount of the leading body of magistrates, institutional possession, administrative proprietorship demonstrated to altogether influence benefit consistency. Sexual orientation (gender) altogether supports the concussion of administrative possession on benefit consistency. </em><em>This research shows that it is </em><em>compulsory </em><em>to implement a good governance mechanism, the problems that will occur can be recognized early by the bank and the follow-up is done more quickly, </em><em>in order</em><em> that the bank can survive in a state of crisis.</em><em> </em><em>Affirmation of the </em><em>concussion</em><em> and role of </em><em>ladies</em><em> on the </em><em>council</em><em> can influence the causal relationship of corporate governance on earnings predictability.</em></pre><pre><em><br /></em></pre><pre><em> </em></pre><p><strong><em>Keywords</em></strong><em> : Corporate Governance, Gender, Profit Predictability</em></p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh tata  kelola perusahaan terhadap prediktabilitas laba bank umum konvensional di Indonesia selama masa pandemi Covid 19 dan pengaruh <em>gender</em> terhadap hubungan kausalitas antara tata kelola perusahaan dan prediktabilitas laba. Tata kelola diproksikan dengan komposisi dewan komisaris, <em>size</em> dewan komisaris, kepemilikan institusional, kepemilikan manajerial dan komite audit, sedangkan <em>gender</em> merupakan rasio perempuan dalam dewan eksekutif perusahaan. Seluruh bank umum konvensional yang tertera di Bursa Effek Indonesia berjumlah 43 bank dan merupakan populasi dalam riset ini. Sampel diperoleh sebanyak 33 bank dengan metode pengambilan sampel menggunakan <em>purposive sampling. </em>Analisis Regresi Moderasi digunakan sebagai<em> </em>teknik analisis data. Hasil yang diperoleh dalam penelitian ini yaitu bahwa ukuran dewan komisaris, kepemilikan institusional, kepemilikan manajerial terbukti berpengaruh terhadap prediktabilitas laba. G<em>ender</em> secara signifikan memperkuat pengaruh kepemilikan manajerial terhadap prediktabilitas laba. Penelitian ini menunjukkan bahwa perlunya penerapan mekanisme tata kelola yang baik, permasalahan yang akan terjadi dapat dikenali lebih awal oleh bank dan dilakukan tindak lanjut  penyempurnaan yang lebih cepat, sehingga bank dapat bertahan dalam keadaan krisis. Penegasan dampak dan peran perempuan di dalam dewan dapat mempengaruhi hubungan kausalitas tata kelola perusahaan terhadap prediktabilitas laba.</p><p><strong>Kata kunci</strong> : Tata Kelola Perusahaan, Gender, Prediktabilitas Laba</p>

scholarly journals Good Corporate Governance Islamic Social Responsibility, and Firm Performance

2019 ◽  
Vol 9 (2S3) ◽  
pp. 499-504
Keyword(s):  
Corporate Governance ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Return On Assets ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Asset Growth ◽  
Positive Effect

This study aims to examine the role of Good Corporate Governance toward financial performance and Islamic Social Responsibility disclosure. The financial performance was measured by Return on Asset (ROA), Return on Equity (ROE), Asset growth, Operating Expenses, and NonPerforming Finance (NPF). Furthermore, this study was carried out by Sharia Bank in Indonesia on 2011-2017. Testing the hypothesis in this study used simple regression. The results of the study show that Good Corporate Governance has a positive effect on financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), Asset growth. On the contrary, Good Corporate Governance has a negative impact on operating expenses and Non-Performing Finance (NPF). At the same time, the effect of Good Corporate Governance toward Islamic Social Responsibility disclosure (ISR) is not significant.

scholarly journals Informal Institutions in the Corporate Governance System in Russia

2016 ◽  
Vol 19 (4) ◽  
Author(s):  
Monika Fiedorczuk
Keyword(s):  
Corporate Governance ◽  
Dominant Role ◽  
Informal Institutions ◽  
Point Of View ◽  
Minority Shareholders ◽  
Governance System ◽  
Market Mechanisms ◽  
Role Of The State ◽  
Corporate Governance System

The corporate governance system in Russia, having evolved through years, can be characterized by the following features: the dominant role of the concentrated ownership structure, corporate supervision relying on a combination of ownership function and company management, the significant role of the state as the owner, and the fairly marginal relevance of external market mechanisms. Those features result partly from particular legal solutions and partly from the unwritten, informal customs or patterns of behaviour of the so-called informal institutions.The article’s main thrust is to analyse selected informal institutions which were considered the most significant from the Russian corporate governance system point of view. These are, among others: the tendency not to obey the rights of minority shareholders, informal relationships of enterprises with authorities of various levels, and corruption. The author assumes that informal institutions decide upon the specificity of the corporate governance system in Russia and its particular elements, and upon the efficient functioning of supervisory mechanisms.

scholarly journals Corporate Governance Development and Practices in an Emerging Economy: A Review of Empirical Findings and Literature in Saudi Arabia

2021 ◽  
Vol 16 (3) ◽  
pp. 11
Author(s):  
Bader Alharbi ◽  
Abdullah Alharbi
Keyword(s):  
Corporate Governance ◽  
Saudi Arabia ◽  
Financial Performance ◽  
Institutional Environment ◽  
Emerging Economy ◽  
Business Culture ◽  
Voluntary Disclosures ◽  
Corporate Social ◽  
Made In

Purpose: The aim is to review the literature and present some of the academic contributions researchers have made in the study, development and practice of corporate governance (CG) in Saudi Arabia. Design/Methodology: We conducted a guided words search on electronic databases using &ldquo;corporate governance in Saudi Arabia&rdquo; as the search words. The scope of the study was restricted to the needed materials and information contained in refereed journals from 1965 to 2018 and held in the ABI/INFORM Global, Emerald databases and a few other internationally recognized electronic databases. The papers were first sorted into areas of possible CG application. They are finally analyzed and then synthesized. Findings: That six broad areas have been examined in relation to CG structures and development; they include: company financial performance, corporate social responsibilities, earnings management, corporate voluntary disclosures, financial structure and the role of CG in times of financial crisis. The papers are skewed in favour of, CG and company financial performance at the expense of other areas. CG has evolved, even though, the country&rsquo;s institutional environment may not be too close to those of OECD nations, but the establishment of the new 2006 CG code is a positive addition to the business culture. Nevertheless, there are still other outstanding CG issues identified by scholars and practitioners that are not in conformity with international best CG practices. Research limitations/implications: The study&rsquo;s analysis was restricted to between 1965 and 2018, and papers from some and not all electronic data bases were used. Originality/value: The paper provides a comprehensive review and analysis CG development and practice in an emerging economy where greater importance is usually attached to informal relationships and other considerations than formal CG mechanisms.

scholarly journals Penerapan Good Governance pada Perusahaan Skala Kecil dan Menengah Non Go Public

2016 ◽  
Vol 1 (3) ◽  
pp. 236
Author(s):  
Jaswadi
Keyword(s):  
Corporate Governance ◽  
Knowledge Base ◽  
Good Governance ◽  
Governance Mechanism ◽  
Legal Form ◽  
Family Governance ◽  
Good Corporate Governance ◽  
Legal Forms ◽  
Set Up

<p>Abstrak: Tujuan penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (<em>knowledge base</em>) atas implementasi <em>good corporate governance</em> pada sektor UKM <em>non-go public</em>, dan mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi <em>good corporate governance</em> pada sektor ini. Wawancara dilakukan kepada 10 informan pelaku UKM di wilayah Malang, Batu, Sidoarjo, Jember, dan, Madiun Propinsi Jawa Timur. Hasil penelitian menunjukkan bahwa dalam penerapan aspek <em>good governance</em> UKM dapat menyesuaikan dengan bentuk badan hukumnya, antara lain 3 (tiga) bentuk hukum badan usaha yakni perseroan, persekutuan, dan perseorangan. Dari aspek tersebut, mekanisme <em>monitoring</em> dan <em>family go</em><em>vernance</em> memerlukan perhatian lebih dari pengambil keputusan, investor, dan perbankan serta para pelaku UKM sendiri. Dalam rangka menerapkan mekanisme <em>monitoring</em> yang efektif, peran dewan komisaris dan direksi mengikuti aturan tentang perseroan. Sementara persekutuan perlu membakukan adanya dewan penasehat yang mungkin terdiri dari seluruh sekutu/<em>partners</em> dan mempekerjakan konsultan eksternal utama-nya terkait aspek akuntansi. Selanjutnya, pada perseorangan dengan <em>owner manager</em> perlu mengoptimalkan adanya konsultan untuk mendapatkan alternatif pilihan dalam pengambilan keputusan.</p><p><em>Abstract: <em>The purpose of this study is to investigate a knowledge base for the implementation of good corporate governance in SMEs sectorand identify a special governance provision that need to be addressed over the implementation of good corporate governance in the SME sector. Interviews were conducted on the 10 interviewees of owners and managers within SMEs in Malang, Batu, Sidoarjo, Jember, and Madiun East Java. The results show that the application of the governance aspects of SMEs may need to be adjusted regarding a difference legal forms of SMEs, among others, 3 (three) legal form of the business entity of the Corporation, Partnerships, and Sole Traders. Across these entities, monitoring and family governance mechanism requires more attention from decision makers, investors, and banks as well as SMEs themsel-ves. In order to implement an effective monitoring mechanism, the role of the Board of Commissioners and Board of Directors is in accordance the rules of the corporation. While partnership and sole traders need to set up an advisory board consisting of all partnerand to engage external consultants related accounting aspects. In addition, the sole traders with owner manager should engage external consultant to have a second opinion during decision making process.</em><br /></em></p>

Sign in / Sign up

Export Citation Format

Share Document