scholarly journals STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA

2018 ◽  
Vol 12 (3) ◽  
pp. 417-438
Author(s):  
Yuliastuti Rahayu
Keyword(s):  
Corporate Governance ◽  
Law Enforcement ◽  
Local Government ◽  
Characteristic Difference ◽  
Quality Of Information ◽  
The Public ◽  
Good Corporate Governance ◽  
Public Company

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of  ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.

scholarly journals STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA

2017 ◽  
Vol 12 (3) ◽  
pp. 417
Author(s):  
Yuliastuti Rahayu
Keyword(s):  
Corporate Governance ◽  
Law Enforcement ◽  
Local Government ◽  
Characteristic Difference ◽  
Quality Of Information ◽  
The Public ◽  
Good Corporate Governance ◽  
Public Company

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard. The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of  ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.

scholarly journals [RE]KONSTRUKSI AKUNTABILITAS: SEBUAH TINJAUAN AKUNTANSI DAN SISTEM INFORMASI DARI PERSPEKTIF LOKAL

2017 ◽  
Vol 17 (2) ◽  
pp. 172
Author(s):  
Ratna Ayu Damayanti ◽  
Syarifuddin Syarifuddin ◽  
Darmawati Darmawati ◽  
Aini Indrijawati
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Information ◽  
Model Management ◽  
Quality Of Information ◽  
Real Thing ◽  
The Public ◽  
And Performance ◽  
Definition Of

Accounting reforms in the public sector aims to improve the quality of information provided to decision makers and stakeholders. Improving the quality of information needed to drive accountability and performance in public sector organizations. This is important because the accounting information plays a key role in decision-making in the organization. This study aims to determine "how accounting information is interpreted by the community and Gowa local government in the construction of public accountability". This study involves an interpretive methodology that uses the perspective of understanding nominalism from the nominalists who see social reality as something that is none other than the label, name, or concept that is used to construct reality. The nominalists view that there is no real thing. The names are only considered as artificial creations whose utility depends on the appropriateness of describing, giving meaning, and negotiate something or the outside world. The study found that the Gowa local government has not made a voluntary effort to adjust the model management and reporting of accountability to the specific needs of their community. Such adjustments should begin with a clear definition of the objectives assigned to the local government, so it can be found indicators to measure the extent to which objectives have been achieved. That is, these indicators can be used in conjunction with economic and financial indicators of more traditional and so easily understood by the public.

scholarly journals Good Corporate Governance dan Kinerja Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2005-2013

2015 ◽  
Vol 2 (3) ◽  
pp. 305-324
Author(s):  
Christian Meichael Renaldo Situmorang ◽  
I Made Sudana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Information Disclosure ◽  
Market Value ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Quality Of Information ◽  
Good Corporate Governance ◽  
Positive Effect

This study aims to determine the effect of good corporate governance on corporate’s financial performance and market value. Comprehensively, the influence of good corporate governance is proxied by corporate governance perception index and partially are proxied by the quality of information disclosure, independent commisioner, board size, remuneration and nomination committee, institutional ownership, and managerial ownership. The company's financial performance is proxied by the return on assets and market value is proxied by Tobins'q. The study also use other variables, they are firm size, economic conditions, and leverage. The sample used in this study is a non-financial state-owned enterprises that is listed on the Indonesia Stock Exchange in the year of 2005 to 2013The analysis technique used is multiple linear regression. Corporate governance perception index has an unsignificant positive effect on the firm’s financial performance and market value. The quality of information disclosure, institutional ownership, and managerial ownership have a significant positive effect on firm’s performane. Board size, remuneration and nomination committee, company size, and economi conditions have an unsignificant positive effect on the firm’s financial performance and market value, while independent commisioner and leverage have an unsignficant negative impact on the firm’s financial performance and market value. Keywords: good corporate governance, corporate governance perception index, return on assets, Tobins’q

Maqâṣid Al-Qur’ân In The Interpretation of M. Quraish Shihab About The Verse of Social Media Usage

2020 ◽  
Vol 28 (1) ◽  
pp. 44
Author(s):  
Johar Arifin ◽  
Ilyas Husti ◽  
Khairunnas Jamal ◽  
Afriadi Putra
Keyword(s):  
Social Media ◽  
Law Enforcement ◽  
Quality Of Information ◽  
Media Usage ◽  
Large Group ◽  
Six Elements ◽  
Written Law ◽  
Use Of Social Media ◽  
The Universe

This article aims to explain maqâṣid al-Qur’ân according to M. Quraish Shihab and its application in interpreting verses related to the use of social media. The problem that will be answered in this article covers two main issues, namely how the perspective of maqâṣid al-Qur’ân according to M. Quraish Shihab and how it is applied in interpreting the verses of the use of social media. The method used is the thematic method, namely discussing verses based on themes. Fr om this study the authors concluded that according to M. Quraish Shihab there are six elements of a large group of universal goals of the al-Qur’ân, namely strengthening the faith, humans as caliphs, unifying books, law enforcement, callers to the ummah of wasathan, and mastering world civilization. The quality of information lies in the strength of the monotheistic dimension which is the highest peak of the Qur’anic maqâṣid. M. Quraish Shihab offers six diction which can be done by recipients of information in interacting on social media. Thus, it aims to usher in the knowledge and understanding of what is conveyed in carrying out human mission as caliph, enlightenment through oral and written, law enforcement, unifying mankind and the universe to the ummah of wasathan, and mastery of world civilization

scholarly journals Corporate Governance of Artificial Intelligence in the Public Interest

Information ◽  
2021 ◽  
Vol 12 (7) ◽  
pp. 275
Author(s):  
Peter Cihon ◽  
Jonas Schuett ◽  
Seth D. Baum
Keyword(s):  
Artificial Intelligence ◽  
Corporate Governance ◽  
Law Enforcement ◽  
Nonprofit Organizations ◽  
Public Interest ◽  
Department Of Defense ◽  
The Public ◽  
Wide Range ◽  
The Media ◽  
The U.S

Corporations play a major role in artificial intelligence (AI) research, development, and deployment, with profound consequences for society. This paper surveys opportunities to improve how corporations govern their AI activities so as to better advance the public interest. The paper focuses on the roles of and opportunities for a wide range of actors inside the corporation—managers, workers, and investors—and outside the corporation—corporate partners and competitors, industry consortia, nonprofit organizations, the public, the media, and governments. Whereas prior work on multistakeholder AI governance has proposed dedicated institutions to bring together diverse actors and stakeholders, this paper explores the opportunities they have even in the absence of dedicated multistakeholder institutions. The paper illustrates these opportunities with many cases, including the participation of Google in the U.S. Department of Defense Project Maven; the publication of potentially harmful AI research by OpenAI, with input from the Partnership on AI; and the sale of facial recognition technology to law enforcement by corporations including Amazon, IBM, and Microsoft. These and other cases demonstrate the wide range of mechanisms to advance AI corporate governance in the public interest, especially when diverse actors work together.

Assessing law enforcement websites: a comparative analysis exploring types, quantity and quality of information available

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael A. Hansen ◽  
John C. Navarro ◽  
Sierra A. Malvitz
Keyword(s):  
Comparative Analysis ◽  
Law Enforcement ◽  
School Districts ◽  
Information Sharing ◽  
Local Governments ◽  
Quality Of Information ◽  
Content Type ◽  
Local Law Enforcement ◽  
Local Law

PurposeThe purpose of this study is to explore the availability of information on law enforcement websites in the state of Wisconsin.Design/methodology/approachThe study conducted a content analysis of all 179 county and municipal local law enforcement agency websites within Wisconsin. The authors then implemented a comparative analysis that explored whether the quantity and quality of information available on law enforcement websites are similar to those of local governments and school districts. The authors then estimated models to test whether there is a relationship between the population size served and gender distribution of law enforcement departments to the availability of information on law enforcement websites.FindingsLaw enforcement websites contain a noticeable lack of information. The finding is even more apparent when comparing law enforcement websites to the websites of local governments and school districts. Finally, the authors show a positive link between information sharing on law enforcement websites and the proportion of the civilian staff at an agency that are women.Originality/valuePast studies that reviewed the make-up of law enforcement websites analyzed large law enforcement departments rather than local law enforcement departments, which notably represent the majority of most law enforcement departments. The authors also explicitly demonstrate that the commitment to information sharing is lagging within law enforcement websites compared to local-level governments. Future scholarship and law enforcement departments may benefit from exploring the employment of female civilians.

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

scholarly journals PUBLIC PERCEPTION OF IMMIGRATION CONTENT ON SOCIAL MEDIA INSTAGRAM AT THE TPI EAST JAKARTA CLASS I IMMIGRATION OFFICE

2019 ◽  
Vol 1 (2) ◽  
pp. 81-92
Author(s):  
Muhammad Aditya Majdi
Keyword(s):  
Qualitative Research ◽  
Social Media ◽  
Research Method ◽  
Public Perception ◽  
Public Perceptions ◽  
Class I ◽  
Learning Material ◽  
Quality Of Information ◽  
The Public

Public perception of immigration content at the TPI East Jakarta Class I Immigration Office is very important in determining the quality of information and understanding of immigration provided to the public by focusing on social media Instagram. With some literacy regarding public perceptions it can produce a public view of immigration content that has been disseminated through social media Instagram TPI Class I Immigration Office, East Jakarta. This can be used as study and learning material in seeing some of the shortcomings that must be addressed by the TPI East Jakarta Class I Immigration Office regarding public perceptions of immigration content. With the descriptive qualitative research method, it explains that there are still gaps or shortcomings of immigration content disseminated through social media Instagram TPI Class I Immigration Office, East Jakarta. So it is very necessary to make several further research studies related to public perceptions of immigration content so as to harmonize understanding between the information provider and the recipient of the information.  

scholarly journals Large pension funds and the corporate governance practices of Brazilian companies

2012 ◽  
Vol 9 (2) ◽  
pp. 76-84 ◽  
Author(s):  
Rodrigo Miguel de Oliveira ◽  
Ricardo Pereira Câmara Leal ◽  
Vinicio de Souza Almeida
Keyword(s):  
Corporate Governance ◽  
Institutional Investors ◽  
Pension Funds ◽  
Brazilian Government ◽  
Good Corporate Governance ◽  
Political Views ◽  
Governance Practices ◽  
Corporate Governance Quality ◽  
The Impact

We do not find any consistent evidence that the presence of the largest Brazilian pension funds as relevant shareholders is associated to higher corporate governance scores by public Brazilian companies. Even though companies with institutional investors as relevant shareholders presented a higher average corporate governance score than other companies, they were also larger and had greater past profitability than other companies, which are common attributes of firms with better corporate governance according to the literature. The impact of Brazilian institutional investors on the corporate governance quality of their investees is either negligible or cannot be captured by the proxies we employed. Finally, we note that these two pension funds may represent the policy and political views of the incumbent Brazilian government and that the actions of their board appointees may or not reflect what is understood as good corporate governance practices.

scholarly journals Mechanisms of corporate governance and performance: analysis of public companies listed in BM&FBovespa

2017 ◽  
Vol 16 (3) ◽  
pp. 1161-1184
Author(s):  
Josimar Pires Da Silva ◽  
Mariana Pereira Bonfim ◽  
Rafael Martins Noriller ◽  
Carlos Vicente Berner
Keyword(s):  
Corporate Governance ◽  
Performance Analysis ◽  
Financial Statements ◽  
Public Companies ◽  
The Public ◽  
Corporate Governance Mechanisms ◽  
The Government ◽  
And Performance ◽  
Future Reference

AbstractThe objective of this research is to verify the level of relationship between the mechanisms of corporate governance and the performance of the companies of the public subsector, listed on BM&FBovespa. The research was based on the financial statements from 2010 to 2014, obtained on the BM&FBovespa website, resulting in a sample of 63 companies with 315 observations. In order to calculate the performance proxy of the company, the ROA was used, and for the calculation of the proxies of the corporate governance mechanisms were used for the quality of the audit, the concentration of ownership in common shares and preferred shares, participation in the levels of governance of BM&FBovespa, number of shares held by the government and number of directors in the Board, adapted from the Mollah and Zaman (2015) survey. Convergence with national and international research, the findings of the study showed that such variables as quality of profit, concentration of ownership in preferred shares, participation in governance levels and size of the Board are positively related to the performance of the company; already a concentration of ownership in common shares and number of shares held by the government are negatively related to performance. For future reference, it is recommended to expand other sectors of the market as well as to use other mechanisms of corporate governance, presented in the literature.Keywords: Corporate Governance. Performance. Public Subsector.Mecanismos de governança corporativa e desempenho: análise das companhias do subsetor de utilidade pública listadas na BM&FBovespa Resumo O objetivo da pesquisa foi o de verificar o nível de relação entre os mecanismos de governança corporativa e o desempenho das empresas do subsetor de utilidade pública, listadas na BM&FBovespa. A pesquisa teve como base os dados das demonstrações financeiras de 2010 a 2014, obtidas no sítio eletrônico da BM&FBovespa, resultando assim, em uma amostra de 63 empresas, com 315 observações. Para o cálculo da proxy de desempenho da empresa foi utilizado o ROA, e para o cálculo das proxies dos mecanismos de governança corporativa foram utilizadas a qualidade da auditoria, concentração de propriedade em ações ordinárias e em ações preferenciais, participação nos níveis de governança da BM&FBovespa, número de ações mantidas pelo governo e número de diretores no Conselho, adaptado da pesquisa de Mollah e Zaman (2015). Convergente com pesquisas nacionais e internacionais, os achados desse estudo evidenciaram que as variáveis qualidade do lucro, concentração de propriedade em ações preferenciais, participação nos níveis de governança e tamanho do Conselho são positivamente relacionados com o desempenho da empresa; já a concentração de propriedade em ações ordinárias e o número de ações mantidas pelo governo são negativamente relacionadas com o desempenho. Para pesquisas futuras, recomenda-se ampliar a outros setores do mercado bem como utilizar outros mecanismos de governança corporativa, presentes na literatura.Palavras-chave: Governança Corporativa. Desempenho. Utilidade Pública.

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