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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management
Michael Owen
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science

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PENGARUH INTENSITAS ASET BIOLOGIS, UKURAN KOMITE AUDIT DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BEI Michael Owen; Wirawan Endro Dwi Radianto
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.751 KB) | DOI: 10.34308/eqien.v11i1.757

Abstract

This study aims to investigate the influence of biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise on biological asset disclosure. The samples used in this study are the agriculture companies listed on the Bursa Efek Indonesia (BEI) between 2005 and 2019. The data are collected from companies annual report. This study uses quantitative method with multiple linear regression analysis. The result shows that biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise have negative influence on the biological asset disclosure. This study contributes as literature for academics and provide perspective for all parties that have interest towards biological asset disclosure in Indonesia.
Analisa Penerapan Manajemen Operasional Pada Perusahaan Campina Tbk Pada Masa Sebelum, Selama Dan Setelah Pandemi. Fendy Cuandra; Agnes Kristy; Michael Owen; Winny Stevania
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3015

Abstract

Abstrak Perusahaan Campina merupakan salah satu perusahaan yang bergerak di bidang industri komsumsi eskrim dan didirikan pada tahun 1972. Perusahaan Campina dikenal sebagai perusahaan dengan pencapaian eskrim brand lokal terbaik dengan keberlangsungan usaha selama 50 tahun. Namun performa perusahaan Campina mengalami hambatan yang diakibatkan oleh pandemi yang menyerang pada periode 2019 lalu, hal ini berdampak pada tingkat profitabilitas usaha yang menyebabkan perusahaan campina mulai melakukan pengembangan kinerja manajemen operasional usaha baik melalui inovasi sistem distribusi, pengembangan kualitas produk, dan strategi pemasaran usaha. Melalui hasil pengembangan pada manajemen operasional perusahaan Campina berhasil melakukan adaptasi hingga pencapaian performa dengan tingkat profitabilitas dan produk inovasi unggul di Indonesia.Kata Kunci: Perusahaan Campina; manajemen operasional; inovasi; profitabilitas. AbstractThe Campina company is one of the companies engaged in the ice cream consumption industry and was founded in 1972. However, the Campina company's performance experienced obstacles caused by the pandemic that struck in the last 2019 period, this had an impact on the level of business profitability which caused the Campina company to start developing operational management performance through innovation distribution system, product quality development, and marketing strategy. Through the results of the development of the company's operations, Campina has succeeded in adapting to performance management with a level of profitability and superior product innovation in Indonesia.Keywords: Campina company; operational management; innovation; profitability.   
Co-Authors Agnes Kristy Fendy Cuandra Winny Stevania Wirawan Endro Dwi Radianto