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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Bisnis dan Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal)
Mara Ridhuan Che Abdul Rahman
Universiti Kebangsaan Malaysia
Economics, Econometrics & Finance

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Practical Challenge of Content Analysis: An Illustrative Example from Recoding IC Information in the UK's Companies Annual Reports Mara Ridhuan Che Abdul Rahman
Asian Journal of Accounting Research Volume 1 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2016-01-02-B005

Abstract

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of reporting IC information in corporate annual report. Over the past fifteen years, considerable numbers of studies have employed content analysis to examine the extent and nature of IC information in several countries, but they presented different results. These results might partly contribute to different methods in counting information. In fact, the previous studies have been critised for not explicitly clarifying how information was recoded and counted which led to incomparable findings. Therefore, this paper firstly seeks to discuss an illustrative example of ‘sense-making‘ process in identifying, categorizing, and counting of IC information in annual reports of pilot sample company. Secondly, the method refined in the pilot study was applied over the final samples of six large companies in the UK from 1974 to 2008 The contribution of this paper is to primarily refine the previous method in recoding information, to send a message that transparency is crucial in content analysis and to facilitate method replication for future studies. Overall, this study demonstrates a marked increase in IC information disclosure was identified over the 35 years. The relational capital information disclosure was relatively more prominent over time, followed by human capital and structural capital.
FLIGHT CREW FATIGUE AND THE EFFECT ON AIRLINE BUSINESS MOHD RIZAL PALIL; LOKHMAN HAKIM OSMAN; MARA RIDHUAN CHE ABDUL RAHMAN; MOHD HELMI ALI; EZAD AZRAI JAMSARI; MAHATHIR AHMAD; NURUL AISHAH BINTI KHAIRUDDIN; NUR AAINA AQILAH BINTI JAMALUDDIN; IBNOR AZLI IBRAHIM; IDA SURIYA ISMAIL
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.1028

Abstract

The paper discusses previous studies on the effect of fatigue among flight crews and their effect on airline businesses. Fatigue is a major concern in flight operations as many reports were issued on this problem among flight crew. The long flight duration requires them to travel several time zones, which leads to fatigue. Furthermore, the change of time zones could also lead to the occurrence of jet lag and subsequently causes fatigue too. Fatigue can occur during and after the travelling period, and it takes a while to recover from it. This study aims to observe the effects of fatigue experienced by flight crew. The results show that fatigue causes many health problems such as an increase in cancer risk, depression, mental illness and miscarriage. Additionally, fatigue reduces one's work productivity as working in a tired state reduces work performance. Furthermore, fatigue also leads to other problems such as anger, anxiety, stress and job dissatisfaction. With the studies conducted on the issue of fatigue, airlines should take appropriate actions to minimise or solve the problem to ensure that fatigue problem will not affect flight crew performance and the airline business.
PENGARUH TANGGUNG JAWAB SOSIAL KORPORAT KEPADA PEKERJA TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA SAHAM INDONESIA Dina Madinah; Mara Ridhuan Che Abdul Rahman; Shifa Mohd Nor; Mohd Rizal Palil
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.6166

Abstract

Worker's Corporate Social Responsibility (CSR - P) is the responsibility and obligation of the company's management. Workers are important stakeholders because they are involved in the company's operational activities in an effort to achieve company goals. This study will examine the effect of CSR - P, size and leverage on the company's economic performance which expressed by return on assets (ROA) and worker productivity. This research will be carried out on manufacturing companies on the main board of the Indonesian Stock Exchange for period year 2015, 2016 and 2017. After the regression analysis has been carried out, the study finds that CSR - P has a positive significant effect on ROA and worker productivity. The results of this study indicate that the implementation of CSR - P by companies is not only to fulfil the rights of workers and to carry out company obligations but is found to have an influence to increase ROA and company productivity. In addition, for manufacturing companies with a high level of risk of health and safety problems the implementation of CSR - P can be used as a solution to overcome the possibility of problems with workers due to the company's operational activities. While size and leverage are found to have a significant influence but negative on ROA and productivity. This means that size and leverage are not factors that can affect ROA and worker productivity. This study tries to provide input to the company to pay more attention and maximize the implementation of CSRP which is found to be able to influence the ROA stage and worker productivity.
The Influence of Corporate Social Responsibility Towards Employees on Performance: A Comparison of Companies on The Indonesian Stock Exchange Dina Madinah; Mara Ridhuan Che Abdul Rahman; Shifa Mohd Nor; Mohd Rizal Palil
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22389

Abstract

Ullmann’s (1985) Stakeholder theory states that the implementation of Corporate Social Responsibility (CSR) has an influence on the achievement of a company’s economic performance. This research examines the influence of CSR on employees (CSR-E) including the salary and welfare, education, work safety and gender equality on sales growth and human resource efficiency. This research compares three types of perusahaanes, namely natural resource, manufacture, and service perusahaanes listed on the Indonesian Stock Exchange. It is hoped that the results of this research can provide a solution regarding the importance of implementing CSR-E and its influence on companies’ business performance, so that companies are much more motivated to implement CSR-E. This research uses descriptive and quantitative data analysis techniques where SPSS application was used to analyze 297 annual and financial reports of companies listed on the Indonesian Stock Exchange from 2015, 2016 and 2017. The research found that CSR-E for work safety had an influence on human resource efficiency in manufacturing companies and CSR-E salary and gender equality had a significant influence on sales growth and natural resource efficiency in service-based companies. Implementing CSR-E is an important requirement for manufacturing and service companies. It is because manufacturing and service perusahaanes are companies with a high risk of pollution and work accident rates. The controlled variable for the number of workers has an influence on sales growth and human resource efficiency. Workers are the substantial party for the company because they are directly involved in the daily basis company’s operational activities in an effort to achieve the company’s financial performance.
Co-Authors Dina Madinah Dina Madinah EZAD AZRAI JAMSARI IBNOR AZLI IBRAHIM IDA SURIYA ISMAIL LOKHMAN HAKIM OSMAN MAHATHIR AHMAD MOHD HELMI ALI MOHD RIZAL PALIL Noradiva Hamzah Norman Mohd Saleh NUR AAINA AQILAH BINTI JAMALUDDIN NURUL AISHAH BINTI KHAIRUDDIN Salwa Muda Shifa Mohd Nor