Introduction: Sustainability issues and initiatives are gaining emphasis to address shareholder interests and attract investment. Malaysian public listed companies (PLCs) are encouraged to adopt Integrated Reporting <IR> framework for disclosing both financial and non-financial information in their annual reports. This paper presents the findings of research on the adoption of <IR> by Malaysian PLCs. Methodology: Data was collected from 213 PLCs for the period 2010 – 2016. Based on the literature, a conceptual model was developed and tested by four hypotheses on the relationship between financial performance, strategy disclosure, governance disclosure, performance disclosure and prospects disclosure. The data was analyzed by descriptive statistics and multiple regression analysis. Results: The results indicated that the firms’ prospects (future outlook) disclosure and organizational strategy disclosure make significant contributions to the average market value of the firms. Therefore, it is important for the firms have the competences to effectively engage in the <IR> using the <IR> framework. Conclusion and Recommendations: It is recommended that the Malaysian authorities should make the <IR> mandatory and provide training on <IR>. Malaysian PLCs should provide periodic integrated reports, comply with environmentally friendly standards and implement sustainability practices to fully participate in global supply chains

The purpose of this paper is to obtain empirical evidence about the effect of profitability, the diversity of nationalities of the board of directors, and the environmental committee on the disclosure of carbon emissions in manufacturing companies in Indonesia. To measure the level of disclosure of carbon emissions, a checklist is used which is developed based on the information request sheet provided by the Carbon Disclosure Project (CDP). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. There are 23 companies that met the criteria. The type of data used in this study is panel data. Data analysis uses the Generalized Least Square (GLS) method using E-views as an analysis tool. The results of the study show that the profitability and diversity of the Foreign Board of Directors do not have a significant effect on the level of Carbon Emission Disclosure. Meanwhile, the environmental committee has a significant effect on Carbon Emission Disclosure

Responsive Governance requires the government to be responsive to changes in situations / conditions that can accommodate people's aspirations. The Makassar city government can better understand the wishes of the city community through the application of smart city applications so that decision making in service delivery is more responsive to the demands of the community. Through the glasses of Responsive Governance, a concept that emphasizes the point of view of decision making involving all components involved in governance by linking interesting issues about smart city (specifically the application of Tangkasaki and Dottoro'ta Trucks) which are focused on responsive aspects of governance this research can provide impact in the form of an understanding of responsive governance that still lacks research literature that discusses the concepts and theories of responsive governance and helps the Makassar city government in finding new approaches and perspectives in promoting the existence of Makassar's smart city concept

PT Citilink Indonesia is an airline that has become one of LCC's top brands in the Indonesian aviation industry. Amid the current competition of airlines, especially for LCC airlines, an appropriate marketing strategy is needed to support ticket sales that year. Research on the influence of brand image inherent in Citilink airlines on customer satisfaction and its impact on interest in repurchasing tickets for 145 GMF employees at Hangar 4 Tangerang, Banten. With SEM analysis, this study examines the influence of brand image formed on the market. This study uses a quantitative method with the study population being GMF employees at Hangar 4 Tangerang, Banten the results of the analysis show that the brand image has a positive and significant value on customer satisfaction. This is also in line with the positive results that are also shown by the brand image of repurchasing interest. The higher customer satisfaction in an airline service automatically, the interest in repurchasing airline tickets will also increase

There are always goods/services procurements each year in governmental institutions, both central and local governments. However, there are often failures in the completion, causing the work progresses slowly, the quality is not well-controlled, the contract is terminated, and some works are even abandoned. The research’s object is the probabilities of failures in construction works in governmental institutions, while the respondents were officers of governmental institutions involved or once involved or understanding participations of all parties involved in the construction works. Their involvements were in each of work stages, starting from preparing procurement, contacting procurement committee, making contract, planning, executing, controlling, and completing the work. Competence of the Commitment Making Official (CMO/PPK), technical skills of the contractors, planners, supervisors, and technical teams were factors considered to be playing a role in the failures. In addition, however, managerial skills of the administrators, natural/non-technical conditions, post of the CMO in the organisation, position issues, and period of work were also researched as the other non-ignorable factors that may cause the failures. The data were collected from questionnaires distributed to some selected respondents from various governmental institutions in some provinces in Indonesia. Furthemore, using probit model method, the data were processed and analysed. According to the results, only managerial skills of the administrator, technical skills of the contractor and supervising consultant, skills of the Procurement Service Unit (PSU/ULP) committee, position and period of work of the construction executing team had influence on the probabilities of failures in the construction works completion, while the other factors did not have any significant influence

The purpose of this research was to identify the internal and external factors to formulate strategy and to prioritize alternative strategies for increased local tax revenue BPHTB. The research are using Internal Factor Evaluation and External Factor Evaluation, SWOT analysis and Analytical Hierarchy Process (AHP). The results indicated that the emergence of factors that affect the goals are (1) facilities and infrastructure (2) BPHTB regulation (3) updated NJOP (4) the growth of the industrial property (5) the integrity and capacity of human resources (6) awareness and knowledge of the taxpayer. Actors who influenced in this study is the tax payers, tax officers, internal Auditors and Notary Public/PPAT. The increase of capacity and integrity was selected as the priority strategy based on AHP research. Managerial implications of the human resources improvement program is oriented on increased local tax revenue BPHTB based on the principle of good governance. This research was the top recommendation of the deregulated of regulation BPHTB to anticipating the loss of potential revenue BPHTB and for the Central Government BPHTB along with the House of Representatives (DPR) for the amendment UU Nomor 28 Tahun 2009

The aim of this study is to determine what factors make banking companies doing earnings management in Indonesia. Based on previous research, we identify some factors can make the company doing earnings management such as tax avoidance, leverage, company size and corporate governance components for example IO (Institutional Ownership), BOC (Board of commissioner), IC (independent commissioner). The research proved that the banking companies in Indonesia applies corporate governance to improve the quality of financial statement and avoid earnings management. These results also showed that tax avoidance, leverage, size company has no significant effect on earnings management.

There has been lack of consensus regarding growth effect of Foreign Direct Investment (FDI) on host communities. For this reason, current research efforts now focus investigation on the impact of FDI on the manufacturing sector, being the sector with potential for harnessing the benefits of foreign investment. As a result, this study examined the impact of FDI on manufacturing sector performance, and subsequently traced the effect of this on agricultural production. Solow augmented growth model served as base for analysis while Autoregressive Distributed lag (ARDL) model was utilized in estimation. Findings show no support for any significant relationship between FDI and manufacturing sector performance, but a strong positive correlation exists between manufacturing output and agricultural production. On the bases of this, the study concludes with a research agenda; future investigation on the subject should focus on links among domestic firms, manufacturing sector performance and agricultural production

This study examines the effect of each independent variable (Non Financial Compensation and Work Discipline) of the Dependent variable (Performance Officer). Then look at the effects of both independent variables simultaneously (simultaneous) against Dependent variables. This study was a descriptive study with a quantitative approach using. The information collected from respondents using research instruments like questionnaire with the object of an employee population PT Bank Pembangunan Daerah Sumatera Selatan and Bangka Belitung as many as 265 people, then taking a sample of 101 people. The result of using the first hypothesis, Compensation Nonfinancial significant effect on performance. The results of the second hypothesis that there is an influence on the Performance Work Discipline. The third hypothesis is that there is a significant Influence together (simultaneously) of two independent variables (Non Financial Compensation and Work Discipline) against variable Dependent (Performance). Based on the analysis, the company should provide more training routine according to a function of duty every employee fairly, giving appropriate promotion of employee performance, a comfortable working environment friendly without seeing positions. To discipline the company must give unequivocal sanctions and consequences for noncompliance. When it has been implemented, then the employee was awarded to complete the task of own difficulties and staffing should fit the skill areas of each division

This study aims to determine the impact on the company from organizational restructuring, the policies for the development of facilities, and effective policies to be implemented. This type of research is a descriptive qualitative type that aims to describe the object in the research. The subject of this study was the vice president of Divre I as much as one-person, senior manager one person and four-person manager facilities. Data collection using observation, interview and documentation. Data analysis uses interactive qualitative models. The result of the research shows that the organizational restructuring of facilities at PT. Kereta Api Indonesia (Persero) Divre I, North Sumatra is currently ineffective and inefficiencies. This case led to a lack of facilities in implementing work programs resulting from management, and past administrative settlement, as well as non-independent facilities in managing finance. Similarly, production and HR performance are umlowest. Policies undertook by Kadivre I, North Sumatera in connection with the development of facilities units include investment policy, HR policy, and budget policy. Policies related to the development of investment are to build or create reliable workshop facilities, which can produce a quality product. The most effective policies to be implemented in empowering human resources in the facility units by providing human resource development in well-programmable and well-functioning facility units, and for more proportional development of human resources

This research aimed to know the influence of motivation and discipline to employee job performance and know the variables that influence employee job performance against the dominant of Local Revenue Office in South Sumatera Province. This research was quantitive descriptive method with the associative approach survey. The population in this study were all employees of Local Revenue Office of South Sumatra Province number of 107 people with sampling techniques are saturated. Data questionnaire was collected using Likert scale and processed using SPSS software program 24.0. The results of a test of R square determination (R2) of the working discipline and motivation would explain the variable performance of employees amounted to 73% whereas 27% is explained by other variables. Test results from t to each variable, obtained results significant influential motivation against variable employee job performance of Local Revenue Office of South Sumatra Province and significant influential discipline against employees of the Office’s job performance. Test results from the F showed simultaneously motivation and discipline effect significantly to employeejob performance Area of Local Revenue Office of South Sumatra Province. Work discipline was the dominant influence variables to employee job performance of South Sumatra Province with 0.787 of the β value

The present study purpose is to examine the effect of interest, talent, work facilities, social environment and wage on the performance of P4TK employees in the building and electricity field in Medan. Research populations are employees of general functional, specialized functional, educational laboratories, and education personnel development. Sample selection by census method is sampling where all members of the population are samples totaling 66 employees. Data used are derived from primary data and secondary data. This research analyzes the influence of interest and talent, work facilities, social environment, wages on the performance of P4TK employees in the field of building and electricity. The research method uses multiple regression by controlling it from the classic assumption test. The results of this study have found that partially interest and talent, social environment, wages have no significant effect on employee performance while work facilities have a significant impact on employee performance. However, interest and talent, work facilities, social environment, wages have a significant effect on employee performance simultaneously. Among the five independent variables, work facilities have the most significant influence on employee performance

The digital age currently has significant influence on adolescent development in determining identity. Today many teenagers are stalled in bad behavior due to technological advances, especially in the use of online media. However, parents are not very responsive to the impact of online media, so that it may have impact to the quality of their generation in the future, especially the readiness to face the demographic bonus of 2020-2030. The purpose of this study is to describe adolescents in the digital era in Jambi City, their level of knowledge, attitudes, parental behavior and the development of adolescent behavior in the digital era to welcome demographic bonuses in Jambi City. Also, it is hoped to describe how to control the negative impact of the digital age on them and the influence of knowledge (education) levels, parents' attitudes and behavior towards the development of adolescents in the digital era. The results of this study show that teenagers in the digital age have not been able to utilize online media to improve their knowledge and achievements. Knowledge of parents in Jambi City is in the poor category but their attitude is in a fairly good category. The behavior of parents in Jambi City is in the good category. However, the development of adolescent behavior from the perceptions of parents in the cognitive dimension is in the poor category, while their personal and social development is in a fairly good category. Statistical results indicated that knowledge, attitudes and behavior of parents simultaneously and partially have significant effect on the development of adolescent behavior in the city of Jambi. Knowledge of parents is the dominant variable towards development of adolescent behavior

The impact of Information communication and computation technology (ICCT) is increasing day by day among different communities throughout the world for obtaining information related to many issues, problems, and their solutions. The growth of ICCT has revolutionized in many sectors of the society and contributing to solve problems related to basic needs, advanced wants, and anticipated desires of the people. Information communication and computation technology has great essence and impact on every business & society. This study made an attempt to determine the effect of ICCT on various industrial sectors including primary, secondary, and tertiary levels. In this paper, we have identified ICCT as a most important general-purpose technology due to its abilities to solve fundamental need-based problems and advanced wants and desires-based problems of society. The paper also discusses the impact of ICCT on conceptual and predictive developments on some industrial sectors like Agriculture, Textile, Education, and Banking. This review provides documentation to guide future research and facilitate knowledge growth and creation relating to the impacts of ICCT on various business sectors. A major finding of this review based on analysis is that ICCT is valuable to the overall growth of an industry, but the level and scopes are in need of internal and external influence, including corresponding organizational resources of the firm and its transaction partners, as well as the competitive and macro environment

With the development of internet, people became rapidly familiar with the e-commerce concepts and tended to shop online rather than personally visit stores. Online shopping refers to electronic commerce which allows consumers to directly buy goods or services from a seller over the internet using a web browser. Even though internet usage in Sri Lanka is very high, online shopping is not much accepted in Sri Lanka yet. Therefore, the purpose of this study is to investigate the relationship between the factors which may influence online shopping and consumers’ attitude on online shopping. The quantitative survey method was conducted by distributing the questionnaires to western province people of Sri Lanka as the population. 500 people were selected to distribute the questionnaire from the districts of Gampaha, Colombo, and Kalutara to collect the data. 350 questionnaires were collected. Close-ended questions with 5 point Likert Scale was used throughout the study. The data was interpreted using analytical tool SPSS. The Multiple Regression Model was used as the key analysis tool. The study found that the consumer life style and vendor/service product characteristics significantly affecting to consumer attitude on online shopping and those two predictors showed negative relationship towards the consumer attitude on online shopping. The other two predictors (previous online shopping experience and website quality) showed positive but insignificant relationship towards consumer attitude on online shopping in western province of Sri Lanka. Hence, policy makers should pay attention to those factors and should try to minimize the negative attitude regarding online shopping in Sri Lanka. In this study, the impact to the attitude regarding online shopping by using four independent factors was found out. Therefore, future researcher can increase the research scope by adding factors such as online shopping intention and consumer online shopping behavior additionally to the four dimensions.

This study to analyze the influence of job satisfaction and indirect compensation to turnover intention of employees. The independent variable in this study is the Job Satisfaction (X1) and Indirect Compensation (X2) with the dependent variable is Turnover Intention (Y). Data collection techniques in this study are use proportionate sampling. Distributing questionnaires to all of employees PT Sinar Mitra Sepadan Finance on cover area South Sumatera I. Data analysis techniques used in this study is a multiple linear regression, F- test, t- test. The results of a test of R square determination (R2) of the job satisfaction and indirect compensation would explain the variable performance of employees amounted to 30,5% whereas 69,5% is explained by other variables. Test results from t to each variable, obtained results significant influential job satisfaction against variable turnover intention of PT Sinar Mitra Sepadan Finance and significant influential indirect compensation against variable turnover intention of PT Sinar Mitra Sepadan Finance. Test results from the F showed simultaneously job satisfaction and indirect compensation significantly to variable turnover intention of PT Sinar Mitra Sepadan Finance. Job satisfaction was the dominant influence variables to variable turnover intention of PT Sinar Mitra Sepadan Finance with -0.375 of the β value

The purpose of this research is to determine the perceptions of practitioners, auditors, scholars, and students on Islamic banking and conventional banking in Palu City. This research is a qualitative research with a phenomenological approach. This research was conducted in Palu City. Informant in this research amounted to nine (9) people, consists of four people as practitioners, two students, two representatives of scholars, and one representative from the Financial Services Authority (OJK) Central Sulawesi. The results of the research are very clear awareness that from the aspect of business mechanism and object, namely anti usury and anti gambling, investment aspects namely halal while in conventional banking that is not anti usury and anti gambling, and investment can be halal or haram. Student information states that the emphasis of the concept of Islamic banks namely Islamic banking activities in accordance with the principles of Islamic law, which are based on the Qur'an and hadith. There is an awareness that the products produced by Islamic banks in addition to the form or name of the product, which are needed to be considered are the Islamic principles used by the product concerned in the contract (agreement), and not just the name of the product as conventional bank products. The research conclusions are the essence and characteristics of Islamic banks are different from conventional banks, and Islamic banks encourage people to transact non-usury or not contrary to Islamic teachings

There has been an exponential increase in the number of countries that have adopted offset policies as a means to develop a capable, ready and cost-effective aerospace industry. Offset transactions generates billions of dollars annually, prompting aerospace companies to increase their compliance systems and economic models (Jurgen and Paul, 2004). This purchasing and sales arrangement is used by numerous governments around the world to negotiate high-tech public procurement contracts and has also been adopted by most private organizations. This research noted that for private businesses, offsets are instrumental in establishing global development capabilities and access to emerging markets. For buyers, especially in emerging countries, offsets are a way to accelerate industry and businesses development. The main purpose of this study is to critically analyze the role of offsets and offset management within the aerospace industry. The study conducted thirteen (13) interviews with Offset Managers from most of the prominent firms in the prime contractor and supplier ranks. The key findings of this study indicate that prime contractors view offsets as a major issue for their firms but the majority of supplier companies do not have this view. Results show that offsets organizational structures follow a decentralized, narrow, and functional focus. Offset satisfying activities are well aligned to achieve the goals of the foreign governments that procure aerospace products. The study pointed out that suppliers are not fully engaged in the aerospace industry offset process. It also identified opportunities for improving offset practices in the aerospace industry. The study enhances insight into understanding buyer and seller alignment on the business and strategy; a long-term approach to the relationship; good communication and transparency; and having a single government agency responsible for offsets in order to avoid confusion, corrupt practices, and conflicting demands.

The most important human need to be fulfilled through consumption activities as a culinary tour, this is of course the basic needs or basic needs, but human needs continue to grow in line with the development of the times and increased revenue received. Students as human beings are demanding in some things in buying food. Students as culinary tourists who demand everything in buying food, both from the quality of food products and the price of food and consumer satisfaction. The current development of food needs with a variety of shapes and flavors bought by many students, therefore various types of forms and taste of food has been offered by many economic actors engaged in culinary tourism. In enjoying a meal or meal, every student has a different way of fulfilling it, it can be by choosing a restaurant with an appropriate service and feeling satisfied after he sacrificed some money. The problems that exist in students today still have complaints about the quality of food products, prices and satisfaction. Foods that want to eat well but banged the price is expensive, on the contrary with cheap prices the students do not get good food products, so satisfaction is not found. With conditions like this, students whether to accept the existing conditions, this is what becomes interesting to study. This study will examine the culinary tours conducted by students. This study aims to determine whether there is influence of food prices purchased by students on the quality of food products and customer satisfaction among students. Tourist satisfaction as a culinary tourism consumer will be formed if the restaurant can provide quality services. Quality of service has a close relationship with student satisfaction. Quality provides an impetus to consumers to forge strong bonds with the company. Thus the company can increase consumer satisfaction by minimizing or negating the unpleasant consumer experience. The population in this study were students in West Jakarta, Indonesia. The questionnaire used multivariate variables. The sample used is Non Probability Sampling technique, the type of method used is purposive sampling. Variable measurements were performed using Likert Scale 1 - 5. Data were collected on tabulated, processed and analyzed as many as 231 questionnaires