The Corporate social responsibility (CSR) is a program designed to balance the company’s economic profits and its contribution to the economy, social, community, and environment. Food and beverage companies have a high production level that produces waste harmful of the people's lives. Public needs the information to what extent the company runs its CSR activities so the people’s right to live safely and healthily, the employee welfare, and the product safety is met. If the community perceives that the company neglects the social and environmental aspects, has no contribution to the community, and even causes a negative impact, it will lead to community resistance. Therefore, the disclosure of a company’s CSR activities is crucial. The research population was all manufacturing companies in food and beverages sub-sector listed on the Indonesia Stock Exchange in 2012-2015. There were 14 companies registered in 2012-2015 with the number of observations consisted of 56 companies’ annual reports. The sample was taken using purposive sampling method. Results show that profitability, company size, and public ownership have a significant effect on the level of CSR disclosure, while leverage and commissioners have no significant effect on the level of CSR disclosure. Keywords: CSR, Level of CSR Disclosure.
The focus of this study is to analyse whether market to book value ratio and firm size determine the extent of initial returnrate of firms making initial public offering (IPO). The subject of the study is all IPO from the period of 2007-2016. There are 173 IPOs used as sample. It uses two measurements of initial retuns, the raw return and the market adjusted return. As documented in many studies, there is evidence that on average the Indonesian IPO experience underpricing. Results using regression analysis show that market to bookvalue ratio and firm size have negative and significant effect on both of the measures for initial return. This finding asserts the importance of understanding the market to book value ratio in the valuation of Indonesia IPOs.
This study aims to control the quality of sweet bread products at PT Indoroti Prima Cemerlang Jember by analyzing the total amount of bread produced and the amount of bread that is damaged over a period of time using Statistical Process Control (SPC) and Failure Modes and Effect Analysis ( FMEA).. Selection of sweet bread that will be studied is based on the proven data of bread production on Januari 2017 which show that the most damaged product were found in sweet bread variant, so it needs to get more attention from the company in priority improvement. Based on the p chart, the damage of sweet breads is within control limits. It is indicated by the whole point that are within UCL dan LCL. The UCL line is 0,0930, LCL line is 0,0238, and p (midline) is 0,0085. The types of damage which happened to the sweet breads are dents, filthy, leak, defated, and truncated. The damaged can be caused by three factors such as man, machine, and method. Based on FMEA (Failure Mode and Effect Analysis) Method, it shows that the priority improvement for production and packing process are different. Improvement in production process prioritized on man factor, while improvement in packing process prioritized on machine factor. Keywords: Failure Mode and Effect Analysis (FMEA), Quality Control, Statistical Process Control (SPC)
In Indonesia, many profit-oriented entities operate, one of which is Village-Owned Enterprises which is included in a profit-oriented organization to improve village welfare. The main activity of Village-Owned Enterprises is as a village-owned business center that aims to increase the value of the village. Village-Owned Enterprises as a profit entity must meet financial reporting standards that have been ratified and issued by the Indonesian Institute of Accountants (IAI) to maintain the transparency of its entity. Financial Accounting Standard Micro Small Medium Entity (FAS MSME) as a guideline for the presentation of financial statements of profit-oriented entities clearly explains how an entity that has a permanent advantage prepares financial statements for entities such as Village-Owned Enterprises. The web is a database application that provides multi-functional calculation features as a perfect bridge for compiling mosque financial reports that are more relevant and accountable. Following Financial Accounting Standard Micro Small Medium Entity (FAS MSME) guidelines, the outputs generated by using a web-based tool to compile mosque financial reports are a list of accounts, general journals, ledgers, trial balances, profit/loss statements, statements of changes in equity, and statements of financial position.
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