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Utpala Rani
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tidar, Indonesia
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Do Slack Resources Affect Sustainability Performance? Utpala Rani
Jurnal Akuntansi dan Bisnis Vol 18, No 2 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.181 KB) | DOI: 10.20961/jab.v18i2.234

Abstract

This study reveals the role of slack resources in forming one element of company’s competitive advantage, named sustainability performance. Adapting the resource-based perspective, this study documents that company’s ability to achieve sustainability performance is affected by its free resource, or this study called slack resources. Sample selection is based on the criteria of SRI KEHATI Index and LQ 45, results in 107 firms. It is also found that state-owned enterprises (BUMN) pay more attention to the achievement of sustainability performance. This is enable by the multiple duties carry out by SOE to enhance community’s wealth while gaining profits. Though it’s questionable whether company’s willingness truly rises from its concern to the environment, sustainability performance has been adopted to win the heart of the market. Penelitian ini mengungkap peran sumberdaya slack untuk membentuk salah satu elemen keunggulan kompetitif perusahaan, yakni kinerja keberlanjutan. Dengan mengadaptasi perspektif resource-based, penelitian ini mendokumentasikan bahwa kemampuan perusahaan untuk mencapai kinerja keberlanjutan dipengaruhi oleh sumberdaya bebasnya, yang dalam studi ini disebut sumberdaya slack. Pemilihan sampel didasarkan pada kriteria Indeks SRI KEHATI dan LQ 45 sehingga menghasilkan107 perusahaan sebagai sampel. Hasil pengujian juga menunjukkan bahwa Badan Usaha Milik Negara (BUMN) lebih peduli terhadap pencapaian kinerja keberlanjutan. Hal ini bisa jadi berkaitan dengan tugas ganda yang dijalankan oleh BUMN, yakni meningkatkan kesejahteraan masyarakat, sekaligus menghasilkan keuntungan. Meskipun dipertanyakan apakah kesediaan perusahaan benar-benar muncul dari kepedulian perusahaan terhadap lingkungan, kinerja keberlanjutan tampaknya diadopsi menarik perhatian investor.
Analisis Faktor Penyebab Ketidaktercapaian Target Kredit Usaha Rakyat di Bank Tabungan Negara Cabang Magelang Denise Sekarsari Suyatno; Utpala Rani; Kartika Pradana Suryatimur
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.444

Abstract

KUR is a program that is in great demand by the community, especially those who have entrepreneurs. Bank BTN Magelang branch has a KUR program but for the last 3 years it has not been able to achieve the target set. The purpose of this study was to identify the factors that caused the non-achievement of targets in the People's Business Credit (KUR) program at the Magelang branch of BTN. This research method is descriptive qualitative, using primary data obtained directly from interviews with related field implementers and indirectly through related document reports. The results of the research conducted indicate that the business process of the People's Business Credit (KUR) program at the Magelang branch of bank BTN goes through several interrelated stages, namely marketing, surveys or OTS (On-The Spot), credit analysis and proposals, documentation and administration, contracts. and disbursement, monitoring, and evaluation. In the program, there are several factors that caused the target not to be achieved, including the lack of competent human resources for implementing the KUR program system, non-optimization of the KUR program system, and unqualified customers causing delays in the KUR process.
Co-Authors Denise Sekarsari Suyatno Suryatimur, Kartika Pradana