scholarly journals IS THE ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL ACCOUNTING, AGENCY COST IMPACT ON COMPANY PERFORMANCE? (CASE STUDY OF REGIONAL WATER COMPANIES IN INDONESIA)

2020 ◽  
Vol 2 (1) ◽  
pp. 39
Author(s):  
Hendra Setiawan
Keyword(s):  
Environmental Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Agency Cost ◽  
Environmental Accounting ◽  
Primary Data ◽  
Company Performance ◽  
Performance Audit ◽  
Audit Reports ◽  
The Impact

<p>Companies that want to continue, exist and thrive in this day must make an increase in company performance. The performance referred to here is not just performance according to the company wishes but in accordance with customer needs. Factors that influence the company's current performance are environmental factors and agency cost. This study will analyze the impact of environmental performance, environmental accounting and agency cost on company performance. The target population of this research is the local water company (PDAM) of 34 PDAMs out of 368 PDAMs which were evaluated based on PDAM performance audit reports up to 2016 conducted by BPKP and financial audits by the Public Accountant Office (KAP). Data collection techniques are primary data through questionnaires that are shared with PDAM stakeholders and secondary data on PDAM performance audit reports. The results showed that environmental performance had a significant negative impact on PDAM company performance because of its impact value - 0.334 and the t-statistic was 3.589. Meanwhile, environmental accounting and agency cost have a significant positive impact on the performance of PDAM where the impact values are 0.4692 and 0.3816 and their t-statistics values are 7.3769 and 3.522, respectively. The PDAM must pay attention to its environmental performance impactively and efficiently by always paying attention to environmental accounting and agency costs.</p>

scholarly journals FNGOs and financial inclusion: Investigating the impact of microcredit on employment growth in Ghana

2019 ◽  
Vol 20 (2) ◽  
pp. 90-106 ◽  
Author(s):  
Victor Yawo Atiase ◽  
Yong Wang ◽  
Samia Mahmood
Keyword(s):  
Employment Growth ◽  
Negative Impact ◽  
Positive Impact ◽  
Financial Inclusion ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Employment Generation ◽  
The Impact

Financial non-governmental organizations (FNGOs) are regulated microfinance institutions that operate with a social welfare logic in the delivery of microcredit to the financially excluded in Ghana. The microcredit is aimed at supporting the financially excluded individuals to create sustainable micro and small enterprises (MSEs) for the generation of both skilled and unskilled employment. From the institutional theory perspective, this study aims at investigating the impact of microcredit provided by FNGOs on employment growth among MSEs in Ghana. The major contribution of this study is the fact that, there is a little study on FNGOs and their impact on employment growth in the Ghanaian context. Therefore, this is one of the few studies that highlights the role of FNGOs in promoting financial inclusion through the provision of microcredit for employment generation purposes. Through a multiple regression analysis, the study uses primary data collected from 506 MSEs in Ghana. The results show that microcredit which is flexible in repayment mode, accessible and adequate has a positive impact on employment generation among MSEs in Ghana. However, the current cost of microcredit in Ghana has a negative impact on employment growth among MSEs.

scholarly journals DAMPAK ALIH FUNGSI LAHAN PERTANIAN CENGKEH TERHADAP KONDISI SOSIAL EKONOMI PETANI (Studi Kasus Petani Pemilik Lahan di Kelurahan Kumelembuai Kecamatan Tomohon Timur)

2017 ◽  
Vol 13 (3A) ◽  
pp. 63
Author(s):  
River Pieter Tandaju ◽  
Elsje P. Manginsela ◽  
Nordy F. L. Waney
Keyword(s):  
Agricultural Land ◽  
Negative Impact ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Land Conversion ◽  
Local Society ◽  
Social Side ◽  
The Impact

The research aims to describe the impact of the conversion of agricultural land of cloves to the socio-economic condition of farmers. The study was conducted from May to July 2017. The data used are primary data obtained through interviews to 5 (five) respondents who sell land for land converted. Secondary data is obtained from Tetetana Hill nature reserve, Kumelembuai village government, books and journals. Data analysis used is descriptive analysis. The research results showed that viewed from the economic side, land conversion has a positive impact for the farmers family and local society. Positive impacts for farmers family include increasing the income, helping to construction the house of farmers, opening up a new farming businesses, and for local society like existence of jobs. Viewed from the social side, land conversion has positive and negative impacts, that is: change of farmers family life status (positive impact), and the influence of visitor habits toward society (negative impact).

scholarly journals Problematic Financing Fine in Indonesian Ulema Council Perspective

2019 ◽  
Vol 6 (5) ◽  
pp. 241
Author(s):  
Nurmusyahidah Nurmusyahidah ◽  
Arfin Hamid ◽  
Andi Tenri Famauri
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Financial Institution ◽  
Secondary Data ◽  
Working Hours ◽  
Deterrent Effect ◽  
Primary Data ◽  
South Sulawesi ◽  
Negative Impacts ◽  
The Impact

Bad credit is caused by two factors, which are from the bank and from the customer. This study aimed to analyze the fine financing problems in the Islamic of Pawnshop Unit Bone according to Indonesian Ulama Council (MUI) perspective. This research is a normative legal research using a sociological juridical approach. The primary data used are regulations or legal products from the Indonesian Ulama Council, namely the DSN-MUI fatwa regarding fines and direct interviews with employees and customers. Besides, the secondary data used was number of books that contain opinion Indonesian Ulama Council and other literature which is relevant to research. The results showed that the application of fines in financing problems in the islamic pawnshop Unit Bone of South Sulawesi had positive and negative impacts. The positive impact was giving a deterrent effect to customers who face the due while the negative impact is the waste of time for employees who have to work more than working hours. However, the impact of these fines did not reduce the performance of the South Sulawesi specially in the Islamic of Pawnshop Unit Bone in order to become a non-bank financial institution that is still in demand by the public and become a financial institution that can help the economy of Indonesian society, among them is the society in Bone, South Sulawesi. It is because people in Bone regency tend to open up business as their economic livelihoods.

Exploring factors influencing online classes due to social distancing in COVID-19 pandemic: a business students perspective

2020 ◽  
Vol 37 (4) ◽  
pp. 197-211 ◽  
Author(s):  
Adil Zia
Keyword(s):  
Business School ◽  
Negative Impact ◽  
Positive Impact ◽  
Business Students ◽  
Primary Data ◽  
Online Classes ◽  
Content Type ◽  
Social Distancing ◽  
The Impact ◽  
And Training

PurposeThis study explores the factors responsible for influencing online classes for business school during the COVID-19 pandemic. This study also examines the level of influence of these factors on online classes.Design/methodology/approachPrimary data were collected online from 716 business school students using a questionnaire developed by the researcher. Smart PLS3 software was used to analyze the data.FindingsAttitude, curriculum, motivation, technology and training were found to have an impact on online classes. Three variables (attitude, motivation and training) have a positive impact on online classes, whereas two variables (curriculum and technology) have a negative impact on the online classes. All the factors have been found to be significant except technology which is found to have an insignificant impact (p = 0.356) on online classes.Research limitations/implicationsOnly one university’s students were surveyed.Practical implicationsOutlines the factors which have a positive and significant impact on online classes during COVID-19 pandemic. This study can be generalized through a student's community across the world as the students face similar problems associated with online classes during the COVID-19 pandemic.Social implicationsSuggest factors that can be considered while COVID-19 pandemic during social distancing to make online classes more effective and to reduce the impact of this pandemic.Originality/valueNo study has documented the factors associated to impact the online classes during the COVID-19 pandemic.

scholarly journals Dampak Pembangunan Obyek Wisata Waterboom dalam Kehidupan Sosial-Ekonomi Masyarakat Desa Mekar Jaya Kabupaten Belitung Timur

2021 ◽  
Vol 7 (3) ◽  
pp. 531
Author(s):  
Yuliana Krismonni ◽  
Putra Pratama Saputra
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Secondary Data ◽  
Economic Life ◽  
The Other ◽  
Primary Data ◽  
Tourist Attraction ◽  
Other Hand ◽  
The People ◽  
The Impact

ABSTRAKPembangunan merupakan suatu proses yang mengarah pada perubahan dalam kehidupan masyarakatnya, baik dari kehidupan sosial, ekonomi, politik dan lain sebagainya menuju arah yang lebih baik lagi. Pada dasarnya dalam suatu pembangunan ditujukan bagi masyarakatnya. Disisi lain hal ini juga bisa berimplikasi atau berdampak bagi kehidupan masyarakatnya. Pembangunan yang tidak berorientasi pada masyarakatnya tentunya akan memberikan dampak yang negatif pula kepada masyarakatnya, dan sebaliknya pembangunan yang berorientasikan kepada masyarakatnya tentu akan memberikan dampak yang positif pula tidak hanya bagi masyarakatnya, juga bagi pihak yang terlibat dalam proses pembangunan tersebut.Adapun tujuan penelitian ini adalah untuk melihat bagaimana dampak yang ditimbulkan dari adanya pembangunan objek wisata ini bagi kehidupan sosial-ekonomi masyarakatnya, dan melihat apakah dengan adanya objek wisata ini dapat mensejahterahkan hidup masyarakatnya. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan data primer yang diperoleh dari wawancara dengan informan, dan data sekunder berupa beberapa jurnal, literatur review, dan bebetapa penelitian terdahulu, penelitian ini dilakukan di Desa Mekar Jaya Kecamatan Manggar Kabupaten Belitung Timur. Hasil dari penelitian ini yakni adanya pembangunan unit usaha waterboom ini pada kenyataannya belum terlalu memberikan dampak yang cukup signifikan bagi kehidupan sosial ekonomi masyarakatnya. Hal tersebut dapat terlihat karena dari segi pembangunan yang dilakukan belum terlaksana sepenuhnya, karena terkendala dalam beberapa hal. Sehingga hal ini menghambat dalam proses pembangunan yang ada.  ABSTRACTDevelopment is a process that leads to changes in the life of the people, from social, economic, political and other life towards a better direction. Basically, in a development aimed at the community. On the other hand, this can also have implications or impacts on the life of the community. Development that is not oriented towards the community will certainly have a negative impact on the community, and on the other hand, development that is oriented towards the community will certainly have a positive impact not only on the community, but also for those involved in the development process.The purpose of this research is to see how the impact of the development of this tourist attraction for the socio-economic life of the people, and to see whether the existence of this tourist attraction can make the lives of the people prosperous. This study uses a qualitative descriptive approach, with primary data obtained from interviews with informants, and secondary data in the form of several journals, literature reviews, and some previous research. The result of this research is that the development of the waterboom business unit has not had a significant impact on the socio-economic life of the community. This can be seen because from a development perspective it has not been fully implemented, due to constraints in several ways. So that this hinders the existing development process.

scholarly journals Evaluasi Dampak Pembangunan Pariwisata Menggunakan Konsep Community Based Tourism (CBT) di Kawasan Wisata Tebing Breksi

2021 ◽  
Vol 14 (2) ◽  
pp. 109-124
Author(s):  
Nurwanto Nurwanto
Keyword(s):  
Development Strategy ◽  
Negative Impact ◽  
Positive Impact ◽  
Secondary Data ◽  
Active Role ◽  
Government Support ◽  
Primary Data ◽  
Community Based ◽  
Study Approach ◽  
The Impact

Nowadays the development of tourism in an area will bring a positive impact on the local society. However, if the community is not ready to accept development and is not ready to manage its property, it will have a negative impact. Various problems will arise with the existence of mass tourism which makes it difficult or even detrimental to the community. Therefore, this study will discuss the evaluation of the impact tourism development in Tebing Breksi using the concept of community-based tourism (CBT). CBT is a development strategy that uses tourism as a tool to strengthen local communities that are managed by, from, and for the community, as well as considering aspects of sustainability to improve people’s welfare. The research method used is qualitative using a case study approach. The data used is sourced from primary data and secondary data. Primary data obtained by interviewing speakers who are considered competent in their fields and following the research topic. Secondary data were obtained from previous studies, documentation, a note, and an activity report related to Tebing Breksi. Evaluation of CBT principles at Tebing Breksi is seen based on five aspects, that is (i) Economic principles (ii) Social principles (iii) Cultural principles (iv) Environmental principles (v) Political principles, along with indicators. The result of the analysis shows that the principles of CBT applied at Tebing Breksi as a whole have shown success even though some of the indicators of the CBT principle need to be optimized again, while the positive impact obtained by the community with the presence of this CBT is increased economic income, improved quality of life, concern for waste management and mutual respect between cultures. Also, the success of CBT cannot be separated from the active role of community and government support.

scholarly journals DAMPAK EKONOMI DAN SOSIAL ALIH FUNGSI LAHAN PERTANIAN HORTIKULTURA MENJADI KAWASAN WISATA BUKIT RURUKAN DI KECAMATAN TOMOHON TIMUR, KOTA TOMOHON

2016 ◽  
Vol 12 (3) ◽  
pp. 113 ◽  
Author(s):  
Elisabeth ., Ante ◽  
Noortje M. Benu ◽  
Vicky R.B Moniaga
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Research Result ◽  
Secondary Data ◽  
Cultural Condition ◽  
Primary Data ◽  
Land Conversion ◽  
Tourist Attraction ◽  
Economy Condition ◽  
The Impact

This research aims is to describe the impact of Horticulture land conversion to farmer’s economy condition and socio-cultural condition that has sold their land to be made into tourist attraction. Research carried out in May until July 2016. Data used is primary data that obtained from interview to 6 (six) respondents and secondary data obtained from Rurukan Office village. Research result shows that the cause of land conversion is high offer price and the sale of land used for opening business in the tourist attraction . the positive impact of land conversion one of them is employment, because the majority of workers and businessman in the tourist attraction is from Rurukan village. Research result also identifying negative impact to locals because of the noises from tourist attraction and the disappearing of local’s cultures.

scholarly journals Peran Komunikasi Dan Budaya Organisasi Pada Kinerja Karyawan PT. Duta Merpati Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 63
Author(s):  
Prima Okta Islamiyah ◽  
Sukaris Sukaris
Keyword(s):  
Organizational Culture ◽  
Research Method ◽  
Negative Impact ◽  
Positive Impact ◽  
Employee Performance ◽  
Data Sources ◽  
Primary Data ◽  
Company Performance ◽  
Rapid Changes

ABSTRAK Perkembangan bisnis saat ini telah mengalami perubahan begitu cepat mulai dari era globalisasi sampai dengan era industri 4.0, serta era dimana bisnis beroperasi pada masa pandemik Covid-19. Kondisi tersebut menuntut perusahaan harus mampu beradaptasi dengan perubahan-perubahan tersebut agar kinerja perusahaan dan kinerja karyawan tetap terjaga dan dapat meningkat. Secara internal peningkatan ini dapat dimulai dari pola komunikasi dan orang-orang dalam organisasi tetap memegang budaya organisasi yang kuat. Tujuan dari penelitian ini adalah untuk mengetahui peran komunikasi dan budaya organisasi dalam meningkatkan kinerja karyawan. Metode penelitian yang digunakan adalah kualitatif deskriptif, sumber data yang digunakan dalam penelitian ini yaitu sumber data primer, pengumpulan data dengan menggunakan metode observasi, wawancara dan dokumentasi yang dikumpulkan dari informan pada PT. Duta Merpati Indonesia. Hasil penelitian menunjukkan bahwa 1) Adanya komunikasi yang kurang baik antara karyawan dengan karyawan dan juga antara karyawan dengan atasan, yang dapat berdampak negatif terhadap kinerja karyawan, 2) PT. Duta Merpati Indonesia memiliki budaya organisasi yang dapat berdampak positif pada kinerja karyawan. ABSTRACT Today's business developments have undergone rapid changes starting from the era of globalization to the industrial era 4.0, as well as the era in which businesses operate during the Covid-19 pandemic. These conditions require companies to be able to adapt to these changes so that company performance and employee performance are maintained and can improve. Internally, this improvement can be started from communication patterns and people in the organization still hold a strong organizational culture. The purpose of this study was to determine the role of communication and organizational culture in improving employee performance. The research method used is descriptive qualitative, the data sources used in this study are primary data sources, data collection using observation, interviews and documentation methods collected from informants at PT. Duta Merpati Indonesia. The results show that 1) There is poor communication between employees and employees and also between employees and superiors, which can have a negative impact on employee performance, 2) PT. Duta Merpati Indonesia has an organizational culture that can have a positive impact on employee performance.

The impact of free cash flows and agency costs on firm performance — An empirical analysis of KSE listed companies of Pakistan

2014 ◽  
Vol 01 (03) ◽  
pp. 1450027 ◽  
Author(s):  
Waqas Bin Khidmat ◽  
Mobeen Ur Rehman
Keyword(s):  
Firm Performance ◽  
Agency Costs ◽  
Negative Impact ◽  
Positive Impact ◽  
Balance Sheet ◽  
Listed Companies ◽  
Cash Flows ◽  
Agency Cost ◽  
Free Cash Flows ◽  
The Impact

The purpose of this research is to find out the impact of free cash flows and agency costs on firm performance in KSE listed companies of Pakistan. A sample of 123 companies listed on KSE representing eight different sectors has been analyzed to determine the association of free cash flows, agency costs and firm performance with each other. For the purpose of analysis, secondary data of selected companies for the period 2003–2009 has been taken from balance sheet analysis of joint stock companies (BSA) issued by State Bank of Pakistan (SBP). Free cash flows have been calculated as by Poulsen (1993) and Lang et al. (1991) while four proxy variables for agency costs are used (Wang, 2010) to assess their relationship with each other and with the firm performance. Results showed that there is a significantly positive relationship between free cash flows and agency cost. Free cash flows have significantly negative impacts on firm performance. The study also shows a significantly negative impact of agency cost on firm performance with exception to total asset turnover (TATO) ratio which has a positive impact. In Pakistani context, the minority shareholders are exploited by the majority shareholders and the management so the government with the help of this study can devise such rules of corporate governance in which the agency cost can be controlled. The investors also are benefitted from this study as they can efficiently manage their portfolio while looking at the impacts of agency costs and firms free cash flows. So this study enables us to better understand the linkage between agency cost, free cash flows and performance measures.

scholarly journals The Effect of Work Environment and Workload on Employee Performance at KSU Islah Citra Mandiri Ampel Boyolali

2021 ◽  
Vol 4 (2) ◽  
pp. 147-159
Author(s):  
Richard William Kaope ◽  
Ocky Sundari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Work Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Employee Performance ◽  
Sampling Technique ◽  
Primary Data ◽  
The Impact

This research aims to analyze the impact of work environment and workload on employees' work performance. The research object is KSU Islah Citra Mandiri employee in Boyolali. The population was KSU Islah Citra Mandiri Boyolali employees with a total number of 32 people, the samples of which were taken by use of saturated sampling technique. Primary data were collected using questionnaire and analyzed by multiple linear regression to examine the impact of work environment and workload to employees' work performance. The research results indicated that the work environment and workload influence employees 'performance both partially and simultaneously: the work environment has positive impact, while workload has negative impact on employees' performance.

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