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All Journal Kinerja Tax & Accounting Review Business Accounting Review Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Indonesian Journal of Sustainability Accounting and Management Asia-Pacific Management and Business Application International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Asian Journal of Community Services (AJCS) fundamental management journal International Research Journal of Business Studies
Josua Tarigan
Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131, Surabaya 60236
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry Tarigan, Josua; Antonius, Jacky
APMBA (Asia Pacific Management and Business Application) Vol. 11 No. 3 (2023)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2023.011.03.4

Abstract

This research attempts to scrutinize the impact of managerial ownership, board independence, and female directors on board toward the Corporate Social Disclosure Index (CSID) to observe how a company's internal corporate governance mechanism affects the intensity of CSR disclosure. CSR disclosure is measured by a standardized approach of GRI G4 framework as the reporting standard. CSR Disclosure analysis was undergone on 34 listed mining companies in Indonesia during the observation years of 2016 to 2020. It is found that managerial ownership significantly negatively impacts a firm's sustainability disclosure. In contrast, the remaining variables consisting of board independence and female directors on board have an insignificant effect on a firm's sustainability disclosure, with firm size, firm leverage, and firm profitability acting as the control variables. This study expands previous literature on the CSR disclosure level with only the sole impact of board characteristics by adding another managerial ownership variable besides independent and female board members. Furthermore, the observation period has also been extended from 2016 to 2020 to accommodate the changing of the board members.
INTERNALIZATION OF CORE VALUES OF STATE CIVIL APPARATUS (ASN) AS A STRENGTHENING OF ORGANIZATIONAL CULTURE AT THE DEPUTY FOR SUPERVISION AND CONTROL OF THE NATIONAL CIVIL SERVICE AGENCY (BKN) CENTRAL OFFICE Tarigan, Josua; S, Netty Laura; L.Toruan, Rutman
Fundamental Management Journal Vol. 11 No. 1 (2026): ISSN:2540 -9816 EDISI PRINT, APRIL 2026
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v11i1.8024

Abstract

The internalization of the fundamental values of the State Civil Apparatus (ASN) is an important aspect in strengthening organizational culture within the government environment. This study aims to analyze the process of internalizing the fundamental values of ASN implemented at the Deputy for Supervision and Control of the National Civil Service Agency (BKN) Central Office, as well as its impact on strengthening organizational culture. This research uses a qualitative approach with a descriptive qualitative method. Data were collected through in-depth interviews with ASN informants within the Deputy for Supervision and Control of BKN Central Office, direct observation of value internalization practices, and documentation studies of policies related to ASN ethics and work culture. Data analysis was conducted through data reduction, data presentation, and conclusion drawing to gain a deeper understanding of the value internalization process within the organization. The results show that the internalization of ASN fundamental values is carried out through various strategies such as value socialization, periodic training, and direct guidance from leadership. The main factors supporting this internalization process are strong leadership, clear policies, and active involvement of all ASN members. However, there are several challenges, such as resistance to change from certain individuals and weak mechanisms for continuous evaluation of the application of these values. The internalization of ASN fundamental values at the Deputy for Supervision and Control of BKN Central Office plays a significant role in shaping an organizational culture that is professional, accountable, and oriented toward public service. Therefore, it is necessary to enhance the implementation of more systematic and sustainable strategies to ensure the optimal internalization of these values.. Keywords: Internalization, Fundamental Values of ASN, Organizational Culture, BKN Central Office
Co-Authors Alfonsis Claresta Angeline Harijanto Antonius, Jacky Claresta, Alfonsis Cyndy Fransisca Dautrey, Jean Deborah Christine Widjaja Diah Dharmayanti Diah Dharmayanti Ferdian, Gabriele Nia Foedjiawati Foedjiawati Gabriele Nia Ferdian Hatane Semuel Hatane Semuel Helene Lydia Egaputri Hervindra, Christoforus Hervindra, Christoforus Hervindra, Christoforus Hirawanto, Rafel Romero Intan Saridewi Jacky Antonius Jean Dautrey Jean-Marc Dautrey Jessica Kosasih Kartika Vilanti L.Toruan, Rutman Lydia Kartika Saputra Rafel Romero Hirawanto S, Netty Laura Saarce Elsye Hatane Valerie, Veronica Yulius Jogi Christiawan Zanderet’s, Christina