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Ratnawati - -
Mahasiswa Program Magister Manajemen, PPSUB
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY -, Ratnawati -
Manajemen & Bisnis Jurnal Vol 1 No 2 (2015)
Publisher : Magister Manajemen Universitas Wisnuwardhana

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Abstract: The purpose of this study was to examine the effect of managerial stock ownership, institutional and foreign to the disclosure of CSR. The population of this study is a manufacturing company that went public in the Indonesia Stock Exchange for the year 2012 totaling 131 companies. The samples used purposive sampling approach dengen Judgment Sampling generate a total sample of 55 companies. The results showed that managerial stock ownership negatively affect the disclosure of corporate social responsibility. Institutional share ownership has a positive effect on corporate social responsibility. Foreign ownership has no effect on corporate social responsibility. Keywords: managerial shareholding, institutional shareholding, foreign ownership and corporate social responsibility disclosure
IMPLEMENTASI AKUNTANSI LINGKUNGAN SEBAGAI INOVASI MATA KULIAH PROGRAM STUDI AKUNTANSI -, Ratnawati -
Manajemen & Bisnis Jurnal Vol 2 No 1 (2016)
Publisher : Magister Manajemen Universitas Wisnuwardhana

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Abstract. The development of accounting not only provide information about the activities of the company to a third party (stockholders and bondholders) that have a direct contribution to the company, but demanded summarizes information about the company's relationship with its environment. Environmental accounting applied by various companies to produce a quantitative assessment of the costs and impacts of environmental protection (environmental protection). The achievements in the implementation of environmental accounting in the company needs to be balanced with the implementation of environmental accounting curriculum implemented by universities in the accounting program. In an effort to improve the competence of graduates of Accounting and respond to the trend of global corporate reporting demands, courses in Accounting in Indonesia needs to immediately respond and internalize the environmental accounting in curriculum design and course Accounting. The reason the importance of environmental accounting (green accounting) applied in the course curriculum of accounting due to some situations within the company (the corporate) that require attention and the role of the accountant to provide solutions in the form of reports green accounting report on the costs incurred by the company for the environment , By studying environmental accounting in College students majoring in accounting understands and is able to increase the amount of relevant information that is made for those who need or use. The success of environmental accounting does not only depend on the correctness of classifying all costs made the company, but the ability and accuracy of accounting data of companies in suppressing the environmental impact of the company's activities. Keywords: environmental accounting, accounting course curriculum
PENERAPAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY TERHADAP PEMBERDAYAAN MASYARAKAT SUKU TENGGER BERBASIS KEARIFAN LOKAL -, Ratnawati -
Manajemen & Bisnis Jurnal Vol 1 No 1 (2015)
Publisher : Magister Manajemen Universitas Wisnuwardhana

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Abstract, Local wisdom if it is associated with the implementation of CSR in which companies keep doing activities allow the company to keep and develop their culture, customs and habits of the local community. CSR as a form of community relations program implementation, when aimed at the right stakeholders and done properly, will be able to create a condition for the company. So that the company can carry out its activities better without any barriers that arise from the surrounding environment. The study aims to assess the implementation of CSR on local knowledge possessed at Mount Bromo Tengger tribe with community empowerment based on local wisdom. Four focus refers to the international standards of the successful implementation of CSR set by the Global Reporting Initiatives (GRI) includes: (1) economic development and community empowerment (2) care for environmental protection (3) guarantee the implementation of non-discrimination and respect for human rights ( 4) the implementation of occupational health and safety assurance (5) a harmonious relationship with the community based on the principles of good governance.Keywords: Corporate Social Responsibility, Community Empowerment, Local Wisdom
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