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Journal : Journal The Winners

Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies Panggabean, Rosinta Ria; Sari, Nuraini; Lidiyawati, Lidiyawati; Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 15, No 2 (2014): The Winners Vol. 15 No. 2 2014
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v15i2.626

Abstract

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
Perempuan dan Perbankan: Sebuah Tinjauan Tentang Peran Inklusi Keuangan terhadap Pengusaha UMKM Perempuan di Indonesia Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 14, No 2 (2013): The Winners Vol. 14 No. 2 2013
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v14i2.649

Abstract

Financial inclusion is a means to promote financial sector especially for easy banking services and financial access for people. Increasing living standard is one of the expected results when financial inclusion runs well. Financial inclusion program in Indonesia is expected to give significant impact to unprevillege people, such as: people with low income, fringe, minority, or having no legal identity and women and the young. This paper focuses on how financial inclusion can give a significant impact especially to woman in SME in Indonesia and how financial inclusion program can increase and strengthen Indonesian economy as a whole. Research used quantitative-descriptive method; comparative analysis was done based on secondary data from various sources. This research concludes that financial inclusion shall be conducted in Indonesia as a whole and may affect the SMEs significantly, especially women.