scholarly journals ANALISIS PENGUNGKAPAN MODAL MANUSIA (HUMAN CAPITAL DISCLOSURE): STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA

INFO ARTHA ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 29-46
Author(s):  
Eri Wahyudi

The purposes of this study are to explore the practice of disclosure of human capital in listed companies in Indonesia and investigate the determinant factors and the benefits obtained by stakeholders from the disclosure of human capital information. This research was conducted using the content analysis method of the 40 Indonesian public companies' annual reports, followed by interviews with two companies with the highest disclosures based on the results of content analysis. The result showed that human capital disclosures are still diverse, with mandatory information as the most disclosed information. The study found that: business focus; company strategy; organizational change; and current issues, influenced the human capital information disclosure. Some of the benefits include: closing information gaps about the company's challenges and achievements; showing manifestation of corporate responsibility; help companies to get the best human resources; improve company image; and presenting management commitment to the policies that have been implemented. Tujuan dari penelitian ini adalah untuk mengeksplorasi praktik pengungkapan informasi modal manusia pada perusahaan-perusahaan Indonesia dan menyelidiki faktor penentu dan manfaat yang diperoleh pemangku kepentingan dari pengungkapan informasi modal manusia. Penelitian dilakukan dengan menggunakan metode analisis konten 40 laporan tahunan perusahaan publik di Indonesia, diikuti wawancara dengan dua perusahaan dengan pengungkapan tertinggi berdasarkan hasil analisis konten. Hasil penelitian menunjukkan pengungkapan modal manusia masih beragam, dengan informasi wajib sebagai informasi yang paling banyak diungkapkan. Studi ini juga menemukan bahwa: fokus bisnis; strategi perusahaan; perubahan organisasi; dan isu terkini, memengaruhi pengungkapan informasi modal manusia. Beberapa manfaat pengungkapan antara lain: menutup kesenjangan informasi tentang tantangan dan capaian perusahaan; menunjukkan bentuk tanggung jawab perusahaan; membantu perusahaan mendapatkan sumber daya manusia terbaik; meningkatkan citra perusahaan; dan menunjukkan komitmen manajemen atas kebijakan yang telah diterapkan

Scriptura ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 51-58
Author(s):  
Abraham Wahyu Nugroho

Communication is essential for the success of CSR program. However, research on CSR communication is still limited. Therefore, this paper aims to describe content of communication through CSR report in Indonesia. This research uses quantitative content analysis method with NVivo 10 text analysis support. The population of this research is 47 annual reports from public companies that received Investment Award in 2017. The results of this study indicate that every company had more than one social responsibility issue. Social responsibility was not only for communities but also for employee and customer. Rationale of CSR in Indonesia was not clear. Most of companies run CSR program through charity activities.


2021 ◽  
Vol 2 (3) ◽  
pp. 1-9
Author(s):  
Norhayati Abdullah ◽  
A.H Fatima ◽  
Maliah Sulaiman

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.


2012 ◽  
Vol 1 (4) ◽  
pp. 214 ◽  
Author(s):  
B E. A Oghojafor ◽  
O L Kuye ◽  
G C Alaneme

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.


2010 ◽  
Vol 3 (1) ◽  
pp. 35-46
Author(s):  
Sally Marcelina Djauhari ◽  
Raymondus Parulian Sihotang

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.


To examine the current state of operations of E-Banking in Regional Rural Banks(RRBs) and to highlight the need for effective adoption of e-banking in RRBs as it could lead to transformation in rural credit the present study was undertaken. For this purpose, the study selected 5 RRBs out of the top 10 whose data was available in the public domain. The study adopted a content analysis method for analysing the statistics of e-banking indicators for 2010-11 to 2018-19 time period. The study also aimed to identify gaps on account of technological aspects in the rural credit. The data were complied from the annual reports of the RRBs. The results from the content analysis revealed that RRBs were having a poor framework and lack discipline in periodic and regular updating of the ebanking statistics. The study emphasised from the policy option that e-banking must be used as an indicator of banks performance.


2017 ◽  
Vol 4 (2) ◽  
pp. 185-200 ◽  
Author(s):  
Servet Kardeş ◽  
Çağla Banko ◽  
Berrin Akman

Bu araştırmada sığınmacılara yönelik paylaşımların yapıldığı sosyal medyada yer alan sözlüklerden birinde sığınmacılara yönelik algıya bakılmıştır. Yöntem olarak nitel desende olan bu çalışmada, bir sosyal medya sitesinde yer alan paylaşımlar içerik analizi yoluyla derinlemesine incelenip yorumlanmıştır. Araştırmanın sonucunda sosyal medya kullanıcılarının sığınmacıları büyük bir güvensizlik ortamı ve huzursuzluk yaratan bireyler olarak gördükleri saptanmış, sığınmacılarla yaşanan deneyimlerin ve medyadaki haberlerin bu düşüncelerin oluşmasında etkisinin olduğu belirlenmiştir. Bunun yanında sosyal medya kullanıcılarının devletin sığınmacılar konusunda yanlış politika izlediğini düşündükleri ve sığınmacılar için etkili bir planlama yapılmadığını ifade ettikleri görülmüştür. Çalışmanın sonuçları doğrultusunda medyada sığınmacılar hakkında çıkan haberlerde olumsuz ve şiddet temalı haberlerin azaltılması, Suriyeli sığınmacıların durumu, sahip oldukları haklar ve topluma yansımaları hakkında doğru ve bilgilendirici kamu spotları hazırlanması ayrıca sığınmacıların topluma entegre olma sürecinin her basamağında daha planlı ve etkili bir yol izlenmesi önerilebilir.ABSTRACT IN ENGLISHPerceptions about Syrian refugees on social media: an evaluation of a social media platformIn this research, posts which are about Syrian refugees were published in a social media platform, called as “sözlük” were investigated. The research is a qualitative research. The posts in this platform are analyzed with content analysis method. According to results of analyses, social media users see Syrian refugees as people who create an insecure and a restless environment. The experiences people had with them and news have an effect on this view. In addition, social media users think that government made inappropriate policies and ineffective plans about Syrian refugees. It is suggested negative news about Syrian refugees should be decreased and government should make safer policies. In addition, adaptation of refugees to society should be made in more planned and effective way.


Author(s):  
Tse Guan Tan ◽  
Jason Teo

AbstrakTeknik Kecerdasan Buatan (AI) berjaya digunakan dan diaplikasikan dalam pelbagai bidang, termasukpembuatan, kejuruteraan, ekonomi, perubatan dan ketenteraan. Kebelakangan ini, terdapat minat yangsemakin meningkat dalam Permainan Kecerdasan Buatan atau permainan AI. Permainan AI merujukkepada teknik yang diaplikasikan dalam permainan komputer dan video seperti pembelajaran, pathfinding,perancangan, dan lain-lain bagi mewujudkan tingkah laku pintar dan autonomi kepada karakter dalampermainan. Objektif utama kajian ini adalah untuk mengemukakan beberapa teknik yang biasa digunakandalam merekabentuk dan mengawal karakter berasaskan komputer untuk permainan Ms Pac-Man antaratahun 2005-2012. Ms Pac-Man adalah salah satu permainan yang digunakan dalam siri pertandinganpermainan diperingkat antarabangsa sebagai penanda aras untuk perbandingan pengawal autonomi.Kaedah analisis kandungan yang menyeluruh dijalankan secara ulasan dan sorotan literatur secara kritikal.Dapatan kajian menunjukkan bahawa, walaupun terdapat berbagai teknik, limitasi utama dalam kajianterdahulu untuk mewujudkan karakter permaianan Pac Man adalah kekurangan Generalization Capabilitydalam kepelbagaian karakter permainan. Hasil kajian ini akan dapat digunakan oleh penyelidik untukmeningkatkan keupayaan Generalization AI karakter permainan dalam Pasaran Permainan KecerdasanBuatan. Abstract Artificial Intelligence (AI) techniques are successfully used and applied in a wide range of areas, includingmanufacturing, engineering, economics, medicine and military. In recent years, there has been anincreasing interest in Game Artificial Intelligence or Game AI. Game AI refers to techniques applied incomputer and video games such as learning, pathfinding, planning, and many others for creating intelligentand autonomous behaviour to the characters in games. The main objective of this paper is to highlightseveral most common of the AI techniques for designing and controlling the computer-based charactersto play Ms. Pac-Man game between years 2005-2012. The Ms. Pac-Man is one of the games that used asbenchmark for comparison of autonomous controllers in a series of international Game AI competitions.An extensive content analysis method was conducted through critical review on previous literature relatedto the field. Findings highlight, although there was various and unique techniques available, the majorlimitation of previous studies for creating the Ms. Pac-Man game characters is a lack of generalizationcapability across different game characters. The findings could provide the future direction for researchersto improve the Generalization A.I capability of game characters in the Game Artificial Intelligence market.


Society ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 677-694
Author(s):  
Rahma Isnania ◽  
Nanang Martono ◽  
Tri Rini Widyastuti

The upper-class dominates various social spaces in society, including children’s stories. Children’s stories as a means of socializing values also participate in socializing upper-class habitus in the storyline. This study aims to describe the children’s habitus as narrated in short stories published in Bobo magazine. The method used in this study is the quantitative content analysis method and critical discourse analysis. This study’s object is about 174 short stories published in Bobo magazine from January 2019 to August 2020, of which 110 stories were taken randomly as samples. The results show that most of the children’s habitus narrated in the stories were upper-class children’s habitus, reaching out to 87 or 79.1% of all stories. Meanwhile, lower-class children’s habitus was found in 30.9% of all stories. The habitus of upper-class children featured in the story consisting of go on an excursion, luxury living, own electronic goods, own expensive good, wearing nightgowns, reading, and writing. On the other side, the habitus of lower-class children habitus featured in the story consisting of playing traditional games, living in poverty, and doing lower-class work. In conclusion, the upper-class children’s habitus appears more dominantly within short stories in Bobo magazine. This study’s results are expected as recommend to parties related to children’s stories publication to present more balanced stories.


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