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Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia Pikar Setiawan; Sri Iswati
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.99

Abstract

This study aims to examine the relationships between the environmental management system, environmental performance, and carbon emissions disclosure in Indonesia, a country with rich natural resources. The study focuses on the plantation industries so as to better capture the disclosure behavior of companies directly engaged in natural resources. They were all registered on the Indonesian Stock Exchange (IDX) from 2013 to 2017. The testing of the hypotheses uses multiple linear regressions. Test-F shows a model that is stable and significant. The research results show two variables that have been proven to be insignificant with regard to carbon emissions, namely the environmental management system and leverage. Research further proves that ISO 14001 and leverage did not affect the commitment to express carbon emissions. Environmental performance and age firms in this research have affected positive and significant impacts on disclosure of carbon emissions in the plantation industries. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.
The Role of Good Corporate Governance in Predicting Carbon Emissions at Mining Companies Pikar Setiawan; Sri Iswati; Raden Roro widya Ningtyas Soeprajitno
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.814 KB)

Abstract

The main objective of this study was to examine the role of Good Corporate Governance on Carbon Emission Disclosure in mining companies listed on the Indonesia Stock Exchange from 2013 to 2017. The data used were 65. Using tools STATA 14 and testing hypothesis using linear regression with a significance level of 5%. The F test indicates a stable and significant model. R square is 39,26% indicating there are other variables that can affect the model by 60,74%. The results of the study show that there are one variables that have proven to have no significant effect on Carbon Emissions, namely variabel Gender diversity. This research proves that the gender diversity does not afflect the commitment to disclose carbon emission. On the other hand, this research also supports argument about board size and board independent. On the other hand, this research proves that there are four variable that have a significant effect on disclosure of carbon emissions in mining companies, namely Foreign diversity, Independent comissioner, Independent director and Board size. This result means supporting Kilic and Kuzey, (2019); Nasih et al., (2019) and Ben-amar et al., (2017) .
PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KOMPETENSI SEBAGAI UPAYA MENINGKATKAN KINERJA ORGANISASI DI PT.PERTAMINA LUBRICANT JAKARTA Ilma Ghozali; Sri Iswati; Subagyo Adam
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 5, No 2 (2020): September 2020
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v5i2.1094

Abstract

The role of humans in organizations is very important. the demands of technology and competition in the business world, therefore the competence of human resources in the organization must be optimized through competency-based training and employee development. This has a positive impact when competent human resources are able to bring personal success to improve organizational performance. Human Development in the organization provides quality and workability that will have an impact on improving organizational performance. PT. Pertamina Lubricant in welcoming the Word Class Company - 2020 prepares everything, especially the readiness of Human Resources to achieve this. Currently, training on human resources to improve competence both internally and externally in the national and international scope has begun. In addition, competency certification for PT. Pertamina Lubricant personnel by competent institutions for certain jobs in order to get recognition both nationally and internationally is also followed. In essence, this study aims to improve the professional competence of the workforce and or maintain the professional competence of the workforce to improve performance in a company that is undergoing a change in production technology from manual to modern with the same workforce, whose training is carried out internally, integrated and coordinatively. . These conditions are all still in process, but signs of improvement are being felt. This process is our current study.Peranan manusia dalam organisasi sangat penting. tuntutan teknologi dan persaingan dunia  usaha,maka  kompetensi  sumber  daya  manusia  dalam   organisasi   harus   dapat   dioptimalkan   melalui pelatihan dan pengembangan karyawan yang berbasis kompetensi. Hal ini memberikan dampak yang positif  ketika  SDM  yang  kompeten  mampu  membawa  keberhasilan pribadinya pada peningkatan kinerja organisasi. Pengembangan manusia dalam organisasi memberikan  kualitas dan kemampuan kerja  yang akan berdampak pada peningkatan kinerja organisasi.  PT. Pertamina  Lubricant  dalam rangka  menyongsong  Word  Class  Company - 2020  mempersiapkan  segala  sesuatunya khususnya kesiapan Sumber Daya Manusia guna mancapai hal tersebut.  Saat ini training Sumber daya manusia untuk  meningkatkan  kompetensi  baik  secara  internal  maupun  eksternal  dalam  lingkup nasional maupun  internasional  sudah  mulai  dilaksanakan.   Disamping  itu sertifikasi kompetensi bagi para  personil  PT.Pertamina Lubricant  oleh Lembaga yang berkompeten untuk untuk pekerjaan-pekejaan tertentu  guna  mendapatkan  pengakuan  baik  secara  nasional  maupun  internasinal  juga   diikuti.  Intinya  penelitian  ini bertujuan untuk   meningkatkan  kompetensi  profesi  Tenaga  kerja  dan  atau  mempertahankan   kompetensi   profesi  Tenaga  kerja   untuk   meningkatkan   kinerja   dalam   suatu perusahaan  yang  sedang  mengalami   perubahan  teknologi produksi dari yang bersifat manual ke modern dengan Tenaga kerja yang sama, yang pelatihannya dilaksanakan  secara internal, integrated dan coordinative. Kondisi  ini  semua  masih  dalam   proses   namun  tanda-tanda  kearah perbaikan dirasakan semakin tampak. Proses inilah yang menjadi kajian kita saat ini.
The Monetary Policy in Indonesia: in the Perspective of Islamic Economics Iwan Wisandani; Sri Iswati; Rifki Ismal
International Journal of Nusantara Islam Vol 5, No 1 (2017): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v5i1.1443

Abstract

The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively.
IMPLEMENTATION OF QARDH ON ISLAMIC BANKING INDONESIA BASED ON ISLAMIC ECONOMICS THEORY Falikhatun -; Sri Iswati; Mohammad Saleh
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

This study aimed to analyze about Qardh implementation on Islamic Banking Indonesia based on Islamic Econonomics Theory. The method of this research is qualitative and the paradigm used interpretative. Data collection are in-depth interviews, observation, and documentation, while the analysis taken is Interpretative Phenomenological Analysis (IPA) and Syar'i Analysis. Interpretative Phenomenological Analysis (IPA) results show that according to the experience of Muqridh implementations object of Qardh on Islamic Banking Indonesia include Salary Down Payment, Hajj Bailout Fund, Gold Rahn, and Hawalah, while the results based on Syar'i Analysis concluded that most of Qardh objects are not in accordance with Islaimc Economic Theory, The proposed ideas is for developing Qardh object, that refers to a social object that has a high Maslahah value for Muslim society in Indonesia, with contract which does not violate Shar’i, such as replace Salary Down Payment into Murabaha financing, Hajj Bailout Funds become Hajj Savings, Gold Rahn becomes Rahn Tasjily, and Hawalah bil Mudaraba / Hawalah bil Musharaka become Syirkah Amlak and Musharaka Mutanaqishah.  Key Words: Islamic Economic Theory, Interpretative Phenomenological Analysis, Muqridh
Masalah Yang Dihadapi Dunia Pendidikan Dengan Tutorial Online: Sebuah Short Review Gaung Perwira Yustika; Adam Subagyo; Sri Iswati
Tadbir : Jurnal Studi Manajemen Pendidikan Vol 3, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.031 KB) | DOI: 10.29240/jsmp.v3i2.1178

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Despite the many benefits of virtual distance learning (online), in its course distance education still has many problems. Educators and managers try to continue to improve the quality of teaching and the struggle of online class facilitators to improve the quality of distance education, but it is discovered that online class data is not the student's first choice. The results show that one of the problems in online education comes from the drop out / failure rate of students which is more common in virtual classrooms compared to traditional classes. Other studies reveal several factors such as the time needed to complete the module, lack of understanding of the context in the subject matter, problems with software accessibility, availability of reliable teachers, lack of support from the government and other reasons can create a decrease in motivation and a less conducive learning atmosphere.
Green Earth: Carbon Emissions, ISO 14001, Governance Structures, Militarily Connected from the Manufacturing Industries in Indonesia Sri Iswati; Pikar Setiawan
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.405 KB) | DOI: 10.18196/jai.2101134

Abstract

Research aims: This study aims to examine the effect of ISO 14001 empirically, Governance Structures and companies led by back with a military to carbon emissions disclosure in the manufacturing company that registered at the (IDX) Indonesian Stock Exchange of 2013 to 2017.Design/Methodology/Approach: The sample in this research was 53 companies chosen based on purposive sampling technique. The data used was 265 observation. The testing of hypotheses uses Ordinary Least Square (OLS) regression with STATA v14.Research findings:  The research results show that there are three variables have proven to be not significant to carbon emissions, namely board independent, military connection, and return of equity. Research proves that board independent, military relationship, and return of equity did not affect commitment to express carbon emissions. On the other hand, this research demonstrates that there is four a variable that has significant impact on the carbon emission disclosure in manufacturing company that is, board size, ISO 14001, firms size and leverage.Theoretical contribution/ Originality: This research explain that the average Carbon Emission Disclosure (CED) performance of companies that have military-connected is higher than companies that not military-connected. Companies that have an ISO 14001 certificate with military connections have a higher average and are significantly higher than companies that are not connected with the military.Practitioner/Policy implication: The results of this study indicate the importance for companies to pay attention to the environment of production activities and the need for the government to set standards for disclosure of carbon emissions in order to achieve clean.Research limitation/Implication: The research carried out is still limited to companies that publish carbon emissions disclosures, inconsistent and still relatively low because disclosure of carbon emissions is still voluntary.
The Effect of Islamic Work Ethics Indicators on Employees Performance Study at BPRS AR nurfahmiyati nurfahmiyati; Allya Roosallyn Assyofa; Sri Iswati; Zainuddin Maliki
Jurnal Manajemen Bisnis Performa Vol 18, No 1 (2021)
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v18i1.6086

Abstract

ABSTRAKPenelitian ini dilakukan untuk mengetahui pengaruh indikator Etika Kerja Islami terhadap Kinerja Karyawan di BPRS Amanah Rabbaniah. Etos Kerja Islami di BPRS Amanah Rabbaniah disebut “ILMU PADI”, yaitu Integritas (Integrity), Loyalitas (Loyalty), Mandiri (Independent), Unggul (Superior), Profesional (Professional), Amanah (Trust), Disiplin (Discipline) dan Ikhlas (Sincere). Menurut (Robbins, 2006) terdapat enam aspek kinerja individu karyawan yaitu: kualitas, kuantitas, ketepatan waktu, efektivitas, kemandirian dan komitmen kerja. Metode penelitian yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan software SmartPLS versi 2. Metode Partial Least Square merupakan bagian dari Structural Equation Analysis (SEM). Hasil dari penelitian ini adalah indikator-indikator yang berhubungan dengan Etika Kerja Islami mempunyai pengaruh yang berbeda terhadap indikator lain yang berkaitan dengan Kinerja karyawan. Dari semua indikator yang diteliti, terdapat empat indikator Etika Kerja Islami yang memiliki pengaruh positif dan signifikan terhadap indikator kinerja karyawan, antara lain indikator kedisiplinan terhadap ketepatan waktu, disiplin terhadap kualitas, kemandirian terhadap kualitas, dan profesional terhadap kerjasama.Kata Kunci: Kinerja Karyawan, Etika Kerja Islami ABSTRACTThis study was conducted to determine the effect of Islamic Work Ethics indicators on Employee Performance in BPRS Amanah Rabbaniah. Islamic Work Ethic in BPRS AmanahRabbaniah is called “ILMU PADI”, which is Integritas (Integrity), Loyalitas (Loyalty), Mandiri (Independent), Unggul (Superior), Profesional (Professional), Amanah (Trust), Disiplin (Discipline) and Ikhlas (Sincere). According to Robbins (2006) there are six aspects of employees individual performance namely: quality, quantity, timeliness, effectiveness, independence and work commitment. The research method used is descriptive quantitative analysis, using SmartPLS software version 2. Partial Least Square method is part of structural equation analysis (SEM). The results of this study are indicators related to Islamic Work Ethics have different effects on the other indicators relating to Employee Performance. Of all the indicators studied, there are four indicators of Islamic Work Ethics that have a positive and significant impact on employee performance indicators, including disciplinary indicators to timeliness, discipline to quality, self-reliance to quality, and professional to cooperation.Keywords: Employee Performance, Islamic Work Ethics
The Influence of Intellectual Capital to Financial Performance at Real Estate and Property in Jakarta Stock Exchange (JSE) Moh. Nasih; Sri Iswati
Jurnal Aplikasi Manajemen Vol 9, No 4 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

To overcome the competition, a company not only focuses on physical capital, but also focuses on intellectual capital. Company can achieve a competitive advantage and earn profit by owing intellectual capital Intellectual capital rests on a potential link between intellectual capital on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals. The purpose of this empirical study is to investigate the influence of intellectual on real estate and property performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 that issued of Jakarta Stock Exchange (JSE). This research use quantitative analysis. The population of the research is real estate and property ar listed in JSE. The hypothesis test conducted by regression analysis model with the degree of significant at 0.05. The main conclusion from this particular study is intellectual capital has influence on real estate and properly performance.
PENGEMBANGAN PRODUK JAHE MERAH INSTANT DENGAN TECHNOLOGY SPRAY DRYING DI KAB. BANYUWANGI UNTUK KUALITAS EKSPOR Sri Iswati; Djoko Agus Purwanto; Iswajuni Iswajuni
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 1 No. 2 (2017): Jurnal Layanan Masyarakat
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.563 KB) | DOI: 10.20473/jlm.v1i2.2017.83-88

Abstract

Ginger is well known in Indonesian society as one of the spices. Almost all regions in the country use ginger as an important ingredient. Along with the knowledge of the community, various packaging of ginger has been circulating, both in the form of extract and liquid. In order to increase packaging, LPPM Airlangga University will cooperate with PT ASIMAS in Lawang. So that the instant red ginger extracted through the spray drying process in Banyuwangi is packed well. The implementation method used is with training and business assistance. The results achieved from the implementation of community service in the form of training and business assistance Red Ginger Syrup Al Maghfiroh Banyuwangi. Pengmas provides information on business management and financial bookkeeping that is very important role for the progress of the company. In addition, provide preliminary information about the management of red ginger into instant products. Based on the analysis found the problem on plastic bottle packaging that has been done AbstrakJahe dikenal baik di masyarakat Indonesia sebagai salah satu rempah. Hampir semua wilayah di tanah air memanfaatkan jahe sebagai bahan masakan penting. Seiring pengetahuan masyarakat, berbagai kemasan jahe telah beredar, baik berbentuk ekstrak maupun cair. Guna peningkatan kemasan, LPPM Universitas Airlangga akan bekerjasama dengan PT ASIMAS di Lawang. Sehingga jahe merah instant yang diekstrak melalui proses spray drying di Kabupaten Banyuwangi dikemas dengan baik. Metode pelaksanaan yang digunakan adalah dengan pelatihan dan pendampingan usaha. Hasil yang dicapai dari pelaksanaan pengabdian masyarakat yakni berupa pelatihan dan pendampingan usaha Sirup Jahe Merah Al Maghfiroh Banyuwangi. Pengmas memberikan informasi mengenai manajemen usaha dan keuangan hasil pembukuan yang sangat penting peranannya bagi kemajuan perusahaan. Selain itu, memberikan informasi awal tentang pengelolaan jahe merah menjadi produk serbuk (instans). Berdasarkan analisa ditemukan permasalahan pada kemasan botol plastik yang selama ini dilakukan.