scholarly journals KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING)

2020 ◽  
Vol 15 (1) ◽  
pp. 33
Author(s):  
Muhammad Hasyim Ashari ◽  
Umi Muawanah ◽  
Oyong Lisa
Keyword(s):  
Social Responsibility ◽  
Sampling Method ◽  
Public Hospitals ◽  
Environmental Responsibility ◽  
Organizational Size ◽  
Snowball Sampling ◽  
Green Accounting ◽  
Different Types ◽  
Correlational Approach ◽  
Economic Responsibility

<p><em>It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.</em></p>

scholarly journals THE EFFECT OF GREEN ACCOUNTING PRACTICES AND ORGANIZATIONAL SIZE IN BUSINESS SUSTAINABILITY OF PUBLIC HOSPITALS

2021 ◽  
Vol 11 (1) ◽  
pp. 1-15
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro
Keyword(s):  
Public Hospital ◽  
Sample Selection ◽  
Sampling Technique ◽  
Public Hospitals ◽  
Small Contribution ◽  
Organizational Size ◽  
Green Accounting ◽  
Business Sustainability ◽  
Different Types ◽  
Cluster Random Sampling

To realize business continuity in public hospital institutions, an analysis is needed to be related to the green accounting practices in public hospitals considering the environmental and social impacts caused by their business activities, in addition to the different types (classes) of public hospitals, an analysis is needed regarding the size of the organization of the house. So, this study aims to analyze the effect of green accounting practices and organizational size on business sustainability in public hospitals in Malang Raya. This research is a survey research using descriptive and correlational quantitative approaches. The questionnaire was used to collect data from public hospitals in Malang District, Malang City, and Batu City. A probability sample is used in sample selection with a cluster random sampling technique. The results show that partially the green accounting practices affect business sustainability, while the size of the organization does not affect business sustainability. Simultaneously, the green accounting practices and organizational size has no effect on business sustainability, and this is indicated by the small contribution of the effect of only ten point five percent

Influence of corporate social responsibility in job pursuit intention among prospective employees in Malaysia

2017 ◽  
Vol 59 (6) ◽  
pp. 1159-1180 ◽  
Author(s):  
Krishna Moorthy ◽  
Seow Ai Na ◽  
Chan Wei Yee ◽  
Chia Yi Xian ◽  
Ong Tian Jin ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Students ◽  
Legal Responsibility ◽  
Primary Data ◽  
Environmental Responsibility ◽  
Ethical Responsibility ◽  
Content Type ◽  
Corporate Social ◽  
Economic Responsibility

Purpose The purpose of this paper is to examine whether different corporate social responsibility (CSR) dimensions, namely, workplace economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility, have different influence on job pursuit intention among undergraduate students in Malaysia. Design/methodology/approach The target respondents are undergraduate business students from five leading private universities in Malaysia. Primary data were collected through survey questionnaires via face-to-face method. Five-point Likert scale was used to assess the variables and to measure the items. Collected data were tested through SAS software and analysed with descriptive and inferential analyses. Findings Four out of the five CSR dimensions significantly influence job pursuit intention with ethical responsibility being the exception. Practical implications This study proved that the adoption of CSR in an organisation will become a competitive advantage to attract new talents. Also, this is an improved research model by adopting multi-dimensional perspectives of CSR. Originality/value This proposed framework with a combination of five CSR dimensions (workplace economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) is useful to future researchers as it enables them to have a broader view on CSR and its effect on job pursuit intention.

Effect of corporate social responsibility on Jordan pharmaceutical industry’s business performance

2018 ◽  
Vol 14 (3) ◽  
pp. 566-583 ◽  
Author(s):  
Abdel-Aziz Ahmad Sharabati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Management ◽  
Business Performance ◽  
Corporate Strategy ◽  
Environmental Responsibility ◽  
Development Programs ◽  
Content Type ◽  
Corporate Social ◽  
Economic Responsibility

Purpose The purpose of this study is to investigate the effect of implementing corporate social responsibility (CSR) initiatives (social responsibility, economic responsibility and environmental responsibility) on Jordanian Pharmaceutical Manufacturing (JPM) industry’s business performance. Design/methodology/approach This study follows a quantitative descriptive design. The data were collected from 116 managers working at seven JPM organizations by questionnaire. After confirming validity and reliability of the tool, the statistical analysis means, standard deviations and t-values were used to test implementation and finally multiple regressions were used to test the hypothesis. Findings Results show that there are relationships between CSR variables, and all the three variables are strongly related to business performance. The results also indicate that the three sub-variables together affect JPM industry’s business performance. The environmental responsibility has the highest effect on JPM industry’s business performance, followed by the economic responsibility, and then the social responsibility. Research limitations/implications This study was directed toward pharmaceutical industry in Jordan. Generalizing the results to other industries and countries is questionable. Therefore, further research on other industries and countries will help mitigate the issue of generalizing conclusions. Practical implications CSR should be formulated clearly within JPM corporate strategy. The elements of CSR need to be integrated with the present performance management criteria, leadership development programs and organizational development programs, and a champion for CSR needs to be assigned. Social implications The CSR initiatives should be derived from local culture and match with international initiatives because CSR is the responsibility of every person. Originality/value Still the topic of CSR is not well implemented and does not have priority by Jordanian companies; therefore, this study may be considered as one of the few studies dedicated to study this topic and create awareness about it in Jordan.

scholarly journals Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya

2020 ◽  
Vol 7 (10) ◽  
pp. 391
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro
Keyword(s):  
Sample Selection ◽  
Sampling Technique ◽  
Public Hospitals ◽  
Snowball Sampling ◽  
Health Organizations ◽  
Green Accounting ◽  
Business Sustainability ◽  
Business Operations ◽  
Adverse Impacts ◽  
Snowball Sampling Technique

Hospitals as health organizations whose business operations have an impact on the environment and society are expected to be responsible for preventing or reducing adverse impacts that may cause damage to the environment and the surrounding communities that are affected. This study aims to determine the effect of the implementation of green accounting at public hospitals in Malang Raya on business sustainability. This research is a survey research with descriptive quantitative and correlational approaches. Collecting data with a questionnaire to 38 research samples from a population of 40 public hospitals scattered in Malang District, Malang City and Batu City. The sample selection uses a probability sample with a snowball sampling technique. The results showed that the implementation of green accounting at public hospitals in Malang Raya had an effect of 15.0% (or 12.7% moderate) on business sustainability, and 85.0% (or 87,3% moderate) the rest is influenced by other factors besides the implementation of green accounting. The novelty of the research is the implementation of green accounting which involves financial, social and environmental activities to measure business sustainability.

Environmental Responsibility, External Assurance, and Firm Valuation

2017 ◽  
Vol 37 (4) ◽  
pp. 207-233 ◽  
Author(s):  
Divesh S. Sharma ◽  
Vineeta D. Sharma ◽  
Barri A. Litt
Keyword(s):  
Social Responsibility ◽  
Financial Statements ◽  
Audit Fees ◽  
Firm Valuation ◽  
Environmental Responsibility ◽  
Tobin's Q ◽  
Environmental Initiatives ◽  
External Auditors ◽  
Different Types ◽  
New Evidence

SUMMARY We provide new evidence in examining whether external auditors price environmental responsibility initiatives when performing the audit of financial statements. We also examine how investors value the firm when environmental initiatives occur in conjunction with higher audit fees. Results show environmental initiatives are positively associated with audit fees, but the extent of this association varies across the five different types of environmental initiatives we consider. We further find that auditors appear to price environmental initiatives due to their risk rather than additional audit effort. While environmental initiatives may be costly from an audit standpoint, investors value (Tobin's Q) firms more highly when environmental initiatives occur in conjunction with higher audit fees. Collectively, our findings imply that auditors price environmental initiatives into the audit and investors value firms more highly when auditors consider this social responsibility.

ANALISIS TATANIAGA TANDAN BUAH SEGAR KELAPA SAWIT DI DESA TEMPAKAN KECAMATAN BATU ENGAU KABUPATEN PASER (Marketing Analysis of Fresh Fruit Bunches of Oil Palm in Tempakan Village, Batu Engau Subregency, Paser Regency)

2019 ◽  
Vol 2 (2) ◽  
pp. 113
Author(s):  
SIMON SUTRADO SIMANJUNTAK ◽  
ACHMAD ZAINI
Keyword(s):  
Oil Palm ◽  
Sampling Method ◽  
Marketing Channel ◽  
Marketing Channels ◽  
Fresh Fruit ◽  
Snowball Sampling ◽  
Level Zero ◽  
Average Share ◽  
Marketing Analysis ◽  
Fresh Fruit Bunches

The purposes of this study were to know marketing channel, marketing margin, share, and marketing profit of fresh fruit bunches of oil palm in Tempakan Village, Batu Engau Subregency, Paser Regency. The study was conducted from June to August 2016. The sampling method was done with two ways as random sampling in farmer level and in marketing channel as snowball sampling. Data analysis were done by calculating marketing margin, share, and marketing profit. The results of this study showed that there are two marketing channels in reserach location are channel of level zero and channel of level one. Marketing margin in farmer level was Rp40.39 kg-1 and margin in whole trader level was Rp314.44 kg-1. The average share of farmer level was 97.58% and in trader level was 81.48%. Margin and share that profitable for farmer is at channel of level zero. The average of profit in whole trader level of fresh fruit bunches was 112.75%, that meant marketing by whole trader is profitable.

TO THE PROBLEM OF PHRASEOLOGICAL UNITS REFLECTION IN DICTIONARIES OF DIFFERENT TYPES

2020 ◽  
pp. 130-142
Author(s):  
Е.М. Григорьева
Keyword(s):  
Detailed Analysis ◽  
English Language ◽  
Sampling Method ◽  
Semantic Features ◽  
Continuous Sampling ◽  
Translation Equivalent ◽  
Different Types ◽  
Individual Source ◽  
Graphic Illustration ◽  
Characteristic Features

Постановка задачи. Статья посвящена детальному анализу фразеологизмов английского языка различных тематических групп и особенностям их регистрации в англо-английских и англо-русском словарях и справочных пособиях. Рассматривается ряд характеристик, которые отличают фразеологические единицы от свободных словосочетаний. Кроме того, исследуется вопрос включения пословиц в состав фразеологического фонда того или иного языка. Впоследствии отобранные методом сплошной выборки фразеологические единицы классифицируются по различным основаниям, а также проводится детальный анализ особенностей их отражения в представленных изданиях. Результаты. Осуществляется классификация фразеологизмов по следующим категориям: функция в коммуникации, определяемая их структурно-семантическими особенностями, а также тематическое деление. Отдельно рассматриваются фразеологизмы-эвфемизмы, относящиеся к нескольким тематическим группам, среди которых смерть, ругательства и беременность. Выделяются и описываются характерные особенности организации микроструктуры (словарной статьи) каждого отдельно взятого издания. Выводы. На основании проведенного анализа регистрации английских фразеологизмов сделаны выводы о том, что данная лексика получает подробное и точное отражение в справочниках. Проведенный анализ теоретической литературы показал правомерность включения пословиц во фразеологический фонд, поскольку они принадлежат к культурному наследию того или иного народа и воспроизводятся в речи в исходной форме. Тип и адресат справочника определяют особенности организации словарной статьи, а также компоненты, которые входят в нее (дефиниция, переводной эквивалент, иллюстративный пример, грамматическая, стилистическая, региональная и этимологическая пометы, графическая иллюстрация). Statement of the problem. The article is devoted to a detailed analysis of the phraseological units of the English language of various thematic groups and the features of their registration in the English-English and English-Russian dictionaries and reference books. Features that distinguish phraseological units from free phrases are studied. More than that, the question of belonging proverbs to phraseological stock is studied. Then phraseological units selected by the continuous sampling method are classified according to different grounds, and a detailed analysis of the features of their reflection in the analyzed sources is carried out. Results. Phraseological units are classified into some categories according to the following criteria: function in communication, determined by their structural and semantic features and thematic division. Phraseological units-euphemisms related to several thematic groups, including death, curse words and pregnancy are studied. The characteristic features of microstructure organization of each individual source are described. Conclusion. The analysis of English phraseological units registration showed that this lexis is reflected in dictionaries in a proper way. Theoretical literature analysis shows justification of proverbs inclusion into phraseological stock as they are a part of national cultural heritage and are reproduced in speech in the basic form. Further, the author comes to a conclusion that dictionary type and addressee of the reference book determine features of microstructure organization and their components (definition, translation equivalent, illustrative example, grammar, stylistic, regional and etymological labels, graphic illustration).

Studi Penangkapan Ayam Hutan Merah di Kabupaten Kaur Bengkulu

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Miki Suhadi
Keyword(s):  
Sampling Method ◽  
Local Communities ◽  
Snowball Sampling ◽  
Red Jungle Fowl

The objective of this research was to gather information about capturing techniques used by the local communities in Kaur District. Respondents were chosen by using snowball sampling method. Variables observed were equipment used by respondents, the time and location of capturing red jungle fowl. The result showed that the equipment used by the respondents are food supplies (rice and water), weapons (machetes, knives, matches), and clothing (hats , jackets, trousers, raincoats) and red jungle fowl hooks, nets, racit, sangkek and bags. Most of respondents chose the location of luring jungle fowl in the plantation area. Keywords: catching, equipment, red jungle fowl

scholarly journals Time-Based Corporate-Social-Responsibility Evaluation Model Taking Chinese Listed Forestry Companies as an Example

2021 ◽  
Vol 13 (14) ◽  
pp. 7971
Author(s):  
Xinfei Li ◽  
Baodong Cheng ◽  
Heng Xu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Evaluation Model ◽  
Rapid Development ◽  
Entropy Method ◽  
Static State ◽  
Different Types ◽  
Normative Constraints ◽  
Corporate Social

With the rapid development of the economy, corporate social responsibility (CSR) is receiving increasing attention from companies themselves, but also increasing attention from society as a whole. How to reasonably evaluate the performance of CSR is a current research hotspot. Existing corporate-social-responsibility evaluation methods mostly focus on the static evaluation of enterprises in the industry, and do not take the time factor into account, which cannot reflect the performance of long-term CSR. On this basis, this article proposes a time-based entropy method that can evaluate long-term changes in CSR. Studies have shown that the completion of CSR in a static state does not necessarily reflect the dynamic and increasing trend of CSR in the long term. Therefore, the assessment of CSR should consider both the static and dynamic aspects of a company. In addition, the research provides the focus of different types of forestry enterprises in fulfilling CSR in the long term, and provides a clearer information path for the standard identification and normative constraints of different types of forestry enterprises CSR.

scholarly journals Subgraphs of Interest Social Networks for Diffusion Dynamics Prediction

Entropy ◽  
2021 ◽  
Vol 23 (4) ◽  
pp. 492
Author(s):  
Valentina Y. Guleva ◽  
Polina O. Andreeva ◽  
Danila A. Vaganov
Keyword(s):  
Social Networks ◽  
Sampling Method ◽  
Building Blocks ◽  
Global Dynamics ◽  
Diffusion Dynamics ◽  
Different Types ◽  
Prediction And Control ◽  
Path Lengths ◽  
And Control ◽  
Diffusion Prediction

Finding the building blocks of real-world networks contributes to the understanding of their formation process and related dynamical processes, which is related to prediction and control tasks. We explore different types of social networks, demonstrating high structural variability, and aim to extract and see their minimal building blocks, which are able to reproduce supergraph structural and dynamical properties, so as to be appropriate for diffusion prediction for the whole graph on the base of its small subgraph. For this purpose, we determine topological and functional formal criteria and explore sampling techniques. Using the method that provides the best correspondence to both criteria, we explore the building blocks of interest networks. The best sampling method allows one to extract subgraphs of optimal 30 nodes, which reproduce path lengths, clustering, and degree particularities of an initial graph. The extracted subgraphs are different for the considered interest networks, and provide interesting material for the global dynamics exploration on the mesoscale base.

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