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Ignatius Oki Dewa Brata
Widyatama University, Bandung
Economics, Econometrics & Finance

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The Impact of Financial Performance and Company Size on The Disclosure of Sustainability Report Hibatun Naeem; Ignatius Oki Dewa Brata
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 13 No. 2 (2019): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/03876415

Abstract

The trend regarding Sustainability Reporting in Indonesia is experiencing positive developments. Conclusion can be drawn that companies already have an awareness that the company's survival depends on the company's relationship with the environment, this is following the legitimacy theory which states that the company has a contract with the community to carry out its activities based on the values of justice and how the company responds to various interest groups to legitimize company actions. Therefore, in this research, the researchers wanted to examine which of the more effective influences triggers in the development of an upward trend in Sustainability Reporting, from several samples taken by researchers it has been obtained data that represents financial performance and company size, after being processed using logistic regression, obtained data that states that the size of the company is the most powerful influence in disclosing the sustainability report.
The Effect of Management Control in Purchase Volume on The Level of Food Ingredients Damage at Elcavana Hotel Bandung Asyari Cahyaningtyas; Ignatius Oki Dewa Brata
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 1 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1rhq2r92

Abstract

In this study, researchers wanted to test the theory whether there is an influence of management control in controlling the purchase volume of the level of damage to food. The population of this research is the management of Elcavana Hotel Bandung in the accounting department and the kitchen department. Procurement of the ingredients for a certain period can not be predicted accurately. In other words, the ingredients ordered by the relevant department are not in accordance with the realization of the use of each day because there are some menus that do not sell well (slowmoving). The controlling of prices and quality of ingredients is carried out with the main objective to avoid the swelling of production costs due to food ingredients that are not in accordance with standards and to set the selling price of food. After being tested using simple linear regression, the results are as previously thought. The controlling of the volume of food purchases greatly affects the level of damage to food ingredients at Elcavana Hotel Bandung. So, the stronger the management control in the purchase volume, the lower the level of food damage.
Co-Authors Asyari Cahyaningtyas Hibatun Naeem