Articles
<![CDATA[The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia ]]>
<![CDATA[Pricilia Angela]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v4i1.31489
<![CDATA[Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental disclosure quality. However, partially test showed that leverage is the only variable significantly influenced environmental disclosure quality. ]]>
<![CDATA[The Role of Bonus Allocation in Project Investment: An experimental study using Balanced Scorecard (BSC) Training Treatment ]]>
<![CDATA[Fauziah Rahman]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v3i1.25923
<![CDATA[This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by observed to financial and non-financial aspects. This research is specifically expected to contribute in the form of an illustration to the company about the importance of training related to the concepts and assignment techniques as well as an overview of the importance of providing appropriate bonus allocation bases to improve employee performance and evade opportunistic behavior]]>
<![CDATA[An Analysis of State-Owned Enterprise Holding Company Formation: The Case of Printing and Media Companies ]]>
<![CDATA[Ihsan Nasihin]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v3i2.26935
<![CDATA[This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri which will oversee one company, namely Perum PNRI. In media holding, the holding company is Perum LKBN Antara which will oversee two companies, namely PT Balai Pustaka Persero and PFN Public Corporation. The third option is the printing and media holding company with Perum LKBN Antara as a holding company that will oversee three companies, namely Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. At the same time, Perum Peruri will stand alone. The analysis indicates that the second option is the most appropriate in terms of logical roadmap and holding characteristics since printing (security printing) and media (distribution news) business are two distinct types of businesses.]]>
<![CDATA[RELEVANSI TATA KELOLA PUBLIK DAN ETIKA PERUSAHAAN ]]>
<![CDATA[Sofik Handoyo]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v3i1.2166
<![CDATA[This study aims to investigate the association of public governance and corporate ethics. Motive of the study was driven by numerous corporate scandals in various countries and practice of good governance both in private and public sector. The study was intended to reveal, whether the country that apply good practice of governance will also lead good practice of corporate ethics in that country. The study adopted exploratory research design which are public governance and corporate ethics proxied as two independent variables. Public governance was represented by attributes namely public accountability, control of corruption, effectiveness government, regulatory quality, rule of law, regulatory quality and political stability. The results show that all public governance attributes are positively and significantly associated with corporate ethics. Pearson correlation coefficient indicates that all attributes of public governance have strong correlation (Pearson correlation (r) > 0.6), except for public accountability attribute. The result implies that the practice of good governance in governmental sector have potential impact on how private sector running their business organizations.]]>
<![CDATA[Does National Culture Matter? An Exploratory Study on The Relationship of National Competitiveness and National Culture ]]>
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 4 No. 3 (2018): IJBE, Vol. 4 No. 3, September 2018 ]]>
Publisher : <![CDATA[School of Business, IPB University (SB-IPB) ]]>
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DOI: 10.17358/ijbe.4.3.249
<![CDATA[The purpose of the study is to examine empirically the relationship between national competitiveness and national culture. The study applied exploratory research design with national culture and national competitiveness treated as two independent variables. Hofstede’s national culture categorization namely masculinity, individualism, uncertainty avoidance, power distance, and long-term orientation was adopted. Cultural Index by GLOBE study and Global Competitiveness Index (GCI) by the World Economic Forum were used for the measurement. Descriptive statistic along with bivariate correlation analysis was used in this study. A number of samples involved in this study was 58 countries. The study concludes that national competitiveness is positively and significantly associated with national culture namely long-term orientation, uncertainty avoidance, and individualism. National competitiveness has a negative association with power distance national culture. However, national competitiveness was indicated no association with masculine national culture. The findings conclude that in general, national culture is a factor that explains why there are differences in national competitiveness among countries around the world. A suggestion for future similar research is that control variable such national income as well as the application of more sophisticated statistical analysis method should be included.Keywords: exploratory study, global competitiveness index, national culture; national competitiveness; national culture index]]>
<![CDATA[Analysis of the Financial Condition West Java Provincial Government, Indonesia ]]>
<![CDATA[sofik handoyo]]>;
<![CDATA[Syaiful Anas]]>;
<![CDATA[Ivan Yudianto]]>
<![CDATA[ JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May ]]>
Publisher : <![CDATA[Magister Administrasi Publik ]]>
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DOI: 10.22146/jkap.37046
<![CDATA[The purpose of the study is to assess the financial condition of 18 districts and 9 municipals in West Java Province. Assessing the financial condition was based on a 10 (ten) point financial ratio model developed by Kenneth Brown. Data on financial ratios for the 2013-2016 period was obtained from audited financial reports published by the west java provincial supreme auditor. Analysis of financial ratios was based on descriptive statistics and conducting Independent t-Test analysis. Research results showed that both district and municipal governments in West Java Province have a good financial condition. However, the performance of financial condition score for district governments shows a downward trend. In general, there is significant difference in the financial condition of district governments and municipal governments. In general, municipal governments showed better financial condition than district governments.]]>
<![CDATA[Exploratory Study on the Relationship between Good Public Governance and National Competitiveness ]]>
<![CDATA[SOFIK HANDOYO]]>
<![CDATA[ Jurnal Studi Pemerintahan Vol 8, No 4 (2017): November 2017 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jgp.2017.0057.493-513
<![CDATA[This study aims to examine empirically the relationship between good public governance and national competitiveness. The motivation behind the study was the desire to answer a cosmic question regarding the association between the implementation of good public governance and the capability of a country to compete in the global market. An exploratory research design was applied in this study. Public governance and national competitiveness were treated as two in- dependent variables. Public governance was broken down into attributes, namely public accountability, government effectiveness, the quality of government regulation, government control toward corruption, the rule of law and a country’s political stability. The World Governance Index (WGI) was used to measure public governance. Meanwhile, the Global Competitiveness Index (GCI) was adopted to measure national competitiveness. Bivariate correlation analysis was applied in this study and involved 140 countries that are officially listed as World Bank members. The findings concluded that public governance had a positive association with national competitiveness. All attributes of public governance showed a positive and significant correlation with national competitiveness. Statistical analysis using Pearson correlation indicated that all public governance attributes indicated a solid correlation (r 0.6, p 0.01) except for political stability (r = 0.585, p 0.01) and public accountability (r= 0.541, p 0.01). Although the results revealed that not all public governance attributes had a strong correlation with national competitiveness, the nature of the correlation has already been justified. The results imply that if the government implements good public governance practice, it might have a positive impact on the capability of the nation to create power to compete with other countries in the global market .]]>
<![CDATA[EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE ]]>
<![CDATA[Suud Al Habsyi]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ JRAK Vol 13 No 2 (2021): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v13i2.4130
<![CDATA[This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.]]>
<![CDATA[Simulation on the Application Minister Agriculture Republic of Indonesia No. 28 the Year 2020 and Its Impact on the PT Pupuk Kujang Performance ]]>
<![CDATA[Fulki Fathurrahman]]>;
<![CDATA[Muhammad Dahlan]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i4.7372
<![CDATA[This research was conducted on State-Owned Enterprises in Indonesia. This study aims to analyze the impact of the application of permentan RI number 28 of 2020 on the performance of PT Pupuk Kujang in terms of the company's profit, the company's financial ratio and the company's going concern using the altman Z-Score. Metode the research used is a mix method. The results showed that the implementation of Permentan no. 28 of 2020 has different significant on financial distress. The benefit of this research is that PT Pupuk Kujang should be aware if the altman Z-Score value continues to decline so that whatisnot anticipated will bring the company into bankruptcy (Financial distress). This is due to the high sales of subsidized fertilizers as the main source of income.]]>
<![CDATA[The Influences of Slack Resources, Board Gender Diversity on the Quality of Corporate Social Responsibility Disclosure ]]>
<![CDATA[Merdianeu Utami Putri]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Sofik Handoyo]]>
<![CDATA[ Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 4 (2023) ]]>
Publisher : <![CDATA[PT Mattawang Mediatama Solution ]]>
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DOI: 10.35877/454RI.daengku1933
<![CDATA[This study aims to examine the effect of slack resources and board gender diversity on the quality of corporate social responsibility disclosure. This study also examines the board's moderating role of gender diversity on slack resources and the quality of corporate social responsibility disclosure. The analysis of this research uses the panel data analysis method. The research sample consisted of 44 companies listed on the IDX and published sustainability reports during the 2018-2019 period. The results of the study found that board gender diversity on the board of commissioners has a negative effect on the quality of corporate social responsibility disclosure. Slack resources and board gender diversity of directors are proven to have no effect on the quality of corporate social responsibility disclosure. The results also show that the gender diversity board does not moderate the relationship between slack resources and the quality of corporate social responsibility disclosure. This is due to the low proportion of women in the board structure of public companies in Indonesia]]>
