scholarly journals STUDY OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION IN LISTED STATE-OWNED ENTERPRISES THROUGH A CONTENT ANALYSIS METHOD OF ANNUAL REPORTS

2010 ◽  
Vol 3 (1) ◽  
pp. 35-46
Author(s):  
Sally Marcelina Djauhari ◽  
Raymondus Parulian Sihotang
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Data Collection ◽  
Annual Report ◽  
Annual Reports ◽  
Average Score ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Content Analysis Method ◽  
Monitoring Performance

Good Corporate Governance (GCG) is a concept of directing and controlling business corporations. This concept specifies the distribution of rights and obligations between the company’s stakeholders and the procedures for taking decisions on corporate affairs. It provides a mechanism through which the company’s objectives are set, and for attaining those objectives and monitoring performance. The main objective of this study is to explore how far the GCG principles have been implemented in listed State-Owned Enterprises (SOE). In addition, the writer compares the GCG implementation among the participant companies as well as across the industries, in which the companies are classified. The method used in the data collection is observation through the company’s annual report (content analysis). The writer uses GCG Evaluation Manual of Badan Pengawasan Keuangan dan Pembangunan (BPKP) released and endorsed in 2004 by the Ministry of SOE, as the scoring system. The results generated from this study are the company’s scores in implementing the GCG principles. In addition, the writer generates ranking among the participant companies, within the same industry and across the industries. The best company with the highest score in implementing the GCG principles among the participant companies is Aneka Tambang. In addition, the top companies with the highest scores within each industry are Bank BNI (Finance), Indofarma (Consumption Goods), Telkom (Infrastructure, Utility & Transportation), and Aneka Tambang (Mining). Moreover, the best industry with the highest average score of the players is Property & Real Estate.

Analisis Perbandingan Pengungkapan Tata Kelola Perusahaan Pada Bank Umum Konvensional Dan Bank Umum Syariah Di Indonesia 2010-2013

2015 ◽  
Vol 2 (2) ◽  
pp. 114-128
Author(s):  
Gita Danastri Putri ◽  
Mahfud Sholihin
Keyword(s):  
Growth Rate ◽  
Corporate Governance ◽  
Content Analysis ◽  
Commercial Bank ◽  
Annual Report ◽  
Analysis Method ◽  
Average Growth ◽  
Content Analysis Method ◽  
Governance Disclosure

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.Keywords: content analysis; Conventional Commercial Bank (BUK); Islamic Commercial Bank (BUS); disclosure; corporate governance;

scholarly journals ANALYSIS OF IMPLEMENTATION OF THE GOOD CORPORATE GOVERNANCE PT. BANK BNI SYARIAH BRANCH OF TASIKMALAYA

2020 ◽  
Vol 11 (1) ◽  
pp. 83
Author(s):  
Setiawan Bin Lahuri ◽  
Vina Fithriana Wibisono
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Inductive Method ◽  
Islamic Banks ◽  
Islamic Perspective ◽  
Good Corporate Governance ◽  
Personal Character

PT. Bank BNI Syariah is one of the best Islamic banks, which obtained the best award as the most efficient bank and first ranked in the category of best good corporate governance report. So, this study aims to explore the extent of implementation of good corporate governance in PT. Bank Syariah Branch Tasikmalaya. This study is field research using the inductive method and content analysis approach. Data collection is using primary and secondary data through observations, interviews, and documentation. The results indicate that PT. Bank Syariah Branch Tasikmalaya has implemented good corporate governance principles by well according to the Islamic perspective. Described about it that bank has implemented “anti-graft” accordance with al-Amanah}-al-Jama>’ah}-al-Hasanah} as a slogan in doing work; al-Tawhi>d and al-Rid}a as the basis for forming personal character; every Dhuhur and Ashar prayer, the office is temporarily closed; Tarhib Ramadhan as routine program every June 19 by holding an MHQ competition.

scholarly journals ANALISIS PERBANDINGAN GOOD CORPORATE GOVERNANCE BAZNAS DAN LAZNAS

2019 ◽  
Vol 9 (2) ◽  
pp. 97-110
Author(s):  
Sri Wahjuni Latifah ◽  
Siska Aprilia ◽  
Dhaniel Syam
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Hypothesis Testing ◽  
Annual Report ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique

Abstrak Penelitian ini bertujuan untuk menganalisis perbandingan Good Corporate Governance ( Badan Amil Zakat nasional)  dan Laznas(Lembaga Amil Zakat Nasiona. Sampel penelitian ini sebanyak delapan belas(18) Baznas dan Laznas di Jawa Timur. Jenis dan sumber data diperoleh dari laporan tahunan badan atau lembaga amil zakat nasional di Jawa Timur tahun 2016-2017 yang diterbitkan di website resmi pid.baznas.go.id. Data dianalisis dengan beberapa tahap, yaitu melakukan content analysis dan  dilakukan uji hipotesis dengan Mann Whitney U Test. Hasil penelitian menunjukkan  uji Mann Whitney U Test sebesar 0.003,  dengan demikian terdapat perbedaan yang signifikan terhadap penerapan GCG Baznas dengan Laznas. Baznas lebih baik dalam menerapkan good corporate governance dibandingkan pada Laznas.Kata Kunci: Baznas, Laznas, Good Corporate Governance.AbstractThis study aims to compare the good corporate governance of the Baznas(Amil Zakat Agency) and Laznas(the National Amil Zakat Institution). The samples used in this study were 18 Amil Zakat Bodies and Amil Zakat Institutions. The types and sources of data are obtained from the annual report of the national amil zakat agency or institution in East Java for 2016-2017 which is published  on the official website of pid.baznas.go.id. The analysis technique in this study was to conduct content analysis, then carried out hypothesis testing with the Mann Whitney U Test. The Mann Whitney U Test results of 0.003 , which means there are significant differences. Based on the results of the study, the authors can conclude that there are differences in the application of good corporate governance at the Baznas with Laznas. The Baznas is better at implementing good corporate governance than at the Laznas.Keywords: Baznas, Laznas, Good Corporate Governance.

scholarly journals DEVIATION IN POETRY GUILLAUME APOLLINAIRE'S POETRY COLLECTION

2019 ◽  
Vol 5 (2) ◽  
pp. 173-179
Author(s):  
Fitra Maulidya ◽  
Ninuk Lustyantie
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Qualitative Approach ◽  
Historical Period ◽  
Analysis Method ◽  
Guillaume Apollinaire ◽  
Content Analysis Method ◽  
Data Collection Technique ◽  
Deviation Theory

This research intends to describe the types of deviations contained in the collection of poems Calligrammes by Guillaume Apollinaire. The approach used is a qualitative approach with content analysis method. The data collection technique used is Miles and Huberman. The theory used as the main reference is the deviation theory according to Geoffrey N. Leech which divides the deviation into eight types, namely lexical deviation, phonological deviation, grammatical deviation which includes morphological and syntactic, graphological deviation, semantic deviation, dialectal deviation, deviation of register, and deviation of historical period. The result of data analysis from 7 poems found 5 out of 8 types of deviation which are diffused in each poem, including 24 semantic deviations, 18 graphological deviations, 4 deviations of register, 3 syntactic deviations and 2 lexical deviations. While the types of phonological deviation, morphological deviation, dialectal deviation, and deviation of historical period are not found in any of the data in this collection of poems Calligrammes.

scholarly journals NILAI-NILAI HUMANIORA DALAM ANTOLOGI PUISI "BLUES UNTUK BONNIE" KARYA WS RENDRA

2015 ◽  
Vol 14 (1) ◽  
pp. 26-38
Author(s):  
Luisya Kamagi
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Problem Solving ◽  
Data Collection ◽  
Character Education ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Teaching Materials ◽  
Analysis Techniques ◽  
Content Analysis Method

Abstrak Tujuan penelitian ini untuk memahami secara komprehensif nilai-nilai humaniora dalam antologi puisi "Blues untuk Bonnie" karya WS Rendra. Metode penelitian yang digunakan deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dengan studi pustaka, dan teknik analisis data dengan analisis isi melalui kajian struktural semiotik. Hasil penelitian yakni antologi puisi Blues untuk Bonnie karya WS Rendra mengandung nilai-nilai humaniora yang terlihat melalui tanda-tanda semiotik berupa moralitas, simpati, empati, kasih sayang, kepedulian, kerjasama, dan toleransi. Temuan penelitian ini merekomendasikan bahwa masih banyak jenis-jenis karya sastra yang dapat dijadikan objek kajian dengan menggunakan pendekatan-pendekatan yang berbeda untuk mengungkap nilai-nilai pendidikan terutama pendidikan karakter bagi siswa dan mahasiswa. Temuan penelitian ini memberikan implikasi terhadap pengajaran sastra di sekolah lanjutan sampai perguruan tinggi dalam bentuk penyusunan bahan ajar atau pengembangan model pembelajaran apresiasi sastra sebagai alternatif pemecahan masalah pendidikan karater bangsa. Kata Kunci: Nilai-nilai humaniora, antologi puisi, kajian struktural semiotik Abstract The objective of this research is to understand comprehensively the humanities values in antology of poetry "Blues for Bonnie" by WS Rendra. The research used content analysis method with qualitative approach. Data collection techniques are used library study and data analysis techniques with content analysis through the study of structuralism semiotic. The result was the antology of poetry 'Blues for Bonnie" by WS Rendra contains humanities values seen through semiotic signs are morality, symphaty, empbaty, love, care, togetherness, and tolerant. The findings lead to the recomendation that there are still many kinds of literary works which can be the object of research by using different approaches for investigating education characters! values for students. This finding implicates to literary instruction in schools to universities in forms of teaching materials or literary appreciation instruction as one of the alternative problem solving of the nation character education. Keywords: humanity values, poetry antology, structuralism semiotic research

scholarly journals Business Sustainability: The Trend of Human Resource Disclosure Based on Malaysian Evidence

2021 ◽  
Vol 2 (3) ◽  
pp. 1-9
Author(s):  
Norhayati Abdullah ◽  
A.H Fatima ◽  
Maliah Sulaiman
Keyword(s):  
Content Analysis ◽  
Human Resource ◽  
Government Policy ◽  
Empirical Support ◽  
Annual Reports ◽  
Analysis Method ◽  
Business Sustainability ◽  
Content Analysis Method ◽  
Increasing Trend

This paper aims to investigate the trend of human resource disclosure (HRD) quality based on publicly disclosed annual reports of 235 Malaysian listed companies. The data was collected through content analysis method using HRD index. The results reveal that there is an increasing trend of HRD quality from 2010 to 2014.  However the significant increase is only between 2012 and 2013. This study provides empirical support for Institutional theory’s coercive isomorphism, through its findings on quality of HRD. This is because, the related disclosure regulations and the Malaysian government policy through Malaysia Plan may have significantly influenced firms to increase HRD quality in their annual reports.

scholarly journals Content Analysis of the Sixth-Grade Book of “Thought and Research” Based on Curriculum Criteria (Philosophy for Children)

2015 ◽  
Vol 47 ◽  
pp. 28-35 ◽  
Author(s):  
Fatemeh Yakhchalian ◽  
Naser Seraj Khorrami
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Descriptive Analysis ◽  
Sixth Grade ◽  
Sample Population ◽  
Teaching Philosophy ◽  
Philosophy For Children ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Level Of Training

This study aims to achieve a level of training categories (Philosophy for Children) on the content of thought and research sixth-grade book published in 2013. Studies were carried out according to the method of application and descriptive data collection, in which data was collected by content analysis method. Data collection tools in the study are checklists of teaching philosophy to children program criteria, including four concepts (reasoning, conceptualization, judgment and wisdom) and sixteen sub-components. In this study, analysis basis was sentences, paragraphs and questions on the content of the studied book. Due to the limited size of the population, the ‘sample population’ was selected. The descriptive analysis methods (frequency, percentage and mean tables) were used for analyzing the findings. The results showed that the authors have paid more attention to some components of teaching philosophy to children, such as links between concepts, reality representation, cognition, inductive and deductive methods, application of criteria, difference, similarity, and decentralization and less attention to some components such as benchmarking, consistent beliefs and behaviors, true-heartedness and good deeds, faith to good words and deeds, and knowing the truth.

scholarly journals DO THE ETHICAL DECLARATIONS OF COMPANIES CONSIST OF SIMILAR STEREOTYPICAL CONCEPTS AND TOPICS? OR ARE THEY ORIGINAL COMMITMENTS?

2019 ◽  
Vol 7 (4) ◽  
pp. 1944-1966
Author(s):  
Oğuzhan AYTAR
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Content Analysis ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Analysis Method ◽  
The Core ◽  
Content Analysis Method ◽  
Governance Index ◽  
Selection Of

The core of corporate governance is composed of values such as transparency, accountability, fairness and responsibility. The principles of corporate governance and ethical approach are built on these core values. Consequently, there is a need for guidelines on how managers and other employees should behave ethically on certain issues. In this context, the aim of the study is to identify the concepts emphasized in the ethical declarations of companies and to reveal the focus themes, differences and similarities of the sectors and companies included in the Corporate Governance Index in Turkey. Content analysis method, one of the qualitative research methods, was performed in the study. The reason for the selection of companies included in the BIST Corporate Governance Index as a sample is because of the fact that the companies within this index have certain standards in terms of corporate governance and ethical principles and they are accepted as cynosure for other companies. As a result of this research, the themes that the company and sector groups intensified were determined and significant differences have been identified among companies and sectors.

scholarly journals STILE KEPENGARANGAN TENAS EFFENDY DALAM TUNJUK AJAR MELAYU

Perspektif ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 34-38
Author(s):  
Sri Rahayu ◽  
Alber ◽  
Viora
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Personal Characteristics ◽  
Literary Work ◽  
Analysis Method ◽  
Literary Works ◽  
Content Analysis Method ◽  
Data Collection Technique

Literary works are classified as works of imagination in the form of fictional or imaginary experiences. The messages to be conveyed through literary works must be creative so that they appear attractive to read and listen to, so it is necessary to have a stile from the authorship itself to make his work beautiful and attractive. There are many ways to enjoy, understand and appreciate the work of the author Tenas Effendy, one of which is by studying the Stile of Tenas Effendy's authorship in Tunjuk Ajar Melayu. This study aims to analyze and interpret Tenas Effendy's stile authorship in Tunjuk Ajar Melayu. This needs to be examined because the existence of a literary work can be seen from how the author packs his work so that he can create his own stile from the author's side. The method used in this research is content analysis method. The source of data in this research is Tunjuk Ajar Melayu Karya Tenas Effendy in 2013 which has been recorded. The data collection technique is done by applying the hermeneutic technique. After the author of the analysis, Tunjuk Ajar Melayu by Tenas Effendy has a unique and distinctive authorship stile seen from the stylistic aspect, namely the stile as a pack of thoughts, the stile as a deviation from linguistic norms and the stile as a collection of personal characteristics.

Concession as a Strategic Tool for Ports Efficiency: An Assessment of the Nigerian Ports

2012 ◽  
Vol 1 (4) ◽  
pp. 214 ◽  
Author(s):  
B E. A Oghojafor ◽  
O L Kuye ◽  
G C Alaneme
Keyword(s):  
Content Analysis ◽  
Dwell Time ◽  
Annual Reports ◽  
Analysis Method ◽  
Port Operations ◽  
Content Analysis Method ◽  
System Data ◽  
Media Reports ◽  
The Government ◽  
Secondary Methods

This paper examined the problems bedeviling the operations of the Nigerian ports before the concession programme of 2006 and how well the concession has improved the performance of the Ports system. Data were collected through secondary methods such as annual reports, as well as interview and media reports.  The content analysis method was adopted in analyzing the data. The findings of the study showed that the concession may for all its worth have been able to earn more income for the government but the Authority has failed to keep its part of the contract agreement especially as it concerns the provision of the enabling environment for port operations; infrastructures were still lacking, dwell time has not substantially reduced and corruption still soared high. The paper submits that the regulators of the maritime system need to do more to ensure that it is not paying lip service to its vision of being the leading port in Africa.

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