This study aims to analyze the empirical evidence about the effect of environmental performance on firm value mediated by firm reputation in emerging countries. The sample of this study is the mining industry sectors listed on the Indonesia Stock Exchange from 2015 to 2018. The data is analyzed using partial least squares based structural equation modeling with WarpPLS 6.0 software. The results show that environmental performance has a positive and significant effect on firm reputation. In contrast to the expectation, environmental performance has a negative and significant effect on firm value. Firm reputation further becomes a significant mediator in the relationship between environmental performance and firm value. These findings recommend for future studies to expand the objects and extend the observation period.

<p>This article explains the empirical research results of the social responsibility performance measurement model for employees that is done by companies by using the NH Approach method. Social responsibility needs to be measured to see the effectiveness of the social responsibility done by a company, as well as to provide legitimacy for stakeholders regarding the company’s volunteer efforts in carrying out its responsibilities. The NH Approach is an integrated social responsibility measurement model that was developed based on the legitimacy theory and the stakeholder theory. An evaluation is conducted from two sides, from the stakeholder side as the recipient of social responsibility assistance, and the company management side as the social responsibility assistance provider.</p><p>The study used a research and development approach, where the respondents numbered 98 individuals with a response rate level of 92% (90 respondents who returned the questionnaires). From the 90 questionnaires submitted, only 62 of them were considered complete and analyzed.</p><p>The research results reveal that the practice of social responsibility that was done by the company has a grade of Unsatisfactory (C), because the social responsibility index has a score of 62.39. Several factors act as the triggers, including misunderstandings between parties in understanding social responsibility, underdeveloped social responsibility programs that have already been conducted, and limited social responsibility practice, so that the programs implemented cover various elements of social responsibility.</p>

This article is intended to empirically test the effectiveness of the Corporate Social Responsibility (CSR) dimension of assistance to Small Business Entrepreneurs (SMEs) under companies’ guidance of Semen Indonesia in Central and East Java. Corporate Social Responsibility (CSR) implementation for Small Business Entrepreneurs (SMEs), besides as a social contract implementation, is also an effort to increase legitimacy. This study is essential to obtain effective and relevant CSR dimensions recommended for the SME empowering program. The study was conducted at SMEs domiciled around the mining area and the cement factory. Out of 250 SMEs, 92 SMEs were involved in this study. The research data was primary, including respondents’ opinions, where the data were taken using survey and interview procedures. Data analysis using statistics was a factorial analysis. The results showed that of the eight programs included in CSR in the field of assistance for empowering SMEs, two were effective for empowering SMEs: (1) low-cost revolving funds and (2) production equipment assistance for SMEs. Meanwhile, six other CSR programs showed ineffectiveness: (1) mentoring, (2) marketing, (3) ease of procedure and relief of loan terms, (4) education and training, (5) accessibility of obtaining loans, and (6) the involvement of parties in the implementation of CSR. It indicated that the six CSR programs were not effective in helping to build image and legitimacy. The results of the research make an important contribution to the government and corporations and show that the construction of CSR programs must give attention to the real conditions and needs of SMEs in order to achieve effectiveness in solving problems by SMEs. Especially for the government, regulations are needed that can systemically encourage companies to implement CSR. This research still has limitations, therefore further research should be developed, especially in the area of empirical testing related to the contextual dimensions of CSR that are relevant to assisted stakeholders. Development-based research should be considered.

This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy.

<p>This article strives to examine which CSR assistance factors are effective in helping to alleviate the burdens of a community who lives near a cement site. The CSR factors are developed from underlying intens of Islamic law (<em>maqasid al-sharia</em>). The CSR activities which are done by the company towards the community residing near the site are in the form of community development and partnerships. This study was conducted in a community residing around a mine. Primary data were utilized. The data were retrieved with a survey technique, and 97 respondents were retrieved. Meanwhile, the data were analyzed by using a factor analysis. The analysis results depict that there are 6 kinds of education assistance in the CSR programs, where assistance in establishing free schools is not effective enough because it is used for employees’ children, while they comprise a very small portion of the community. There are 20 CSR health programs for the community, while the only one that is not very effective is the HIV prevention program, because the company does not implement an HIV prevention program for the community. There are 12 CSR programs for the environment, in which all of the programs are considered to be effective for the community. There are 6 CSR socio-religious programs, while only 2 of them are considered as not being effective, which are the holiday and animal sacrifice assistance. There are 4 CSR programs for public infrastructure, in which all of the programs are effective to alleviate the community’s burdens. There are 2 CSR programs for national holidays, in which all of the programs are effective for the community. There are 5 socio-cultural CSR programs, in which 2 of the CSR programs are considered to not be effective, which are the arts and culture mentoring as well as arts and culture festival assistance. There are 7 CSR programs for youth and sports activities, which are all considered effective for the community. There are 4 other CSR programs for social assistance, in which 2 of the programs are viewed as being ineffective, which are the retirement home and death assistance. There are 4 CSR programs for rotating fund assistance for SMEs, which are all deemed effective for the community. There are 3 CSR programs for managerial assistance for SMEs, in which 1 program is thought to be ineffective, which is the record keeping and accounting training program. There are 3 CSR programs for marketing assistance for SMEs, which are all considered effective for SMEs.</p>