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All Journal Juara: Jurnal Riset Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan GEMA EKONOMI JES (Jurnal Ekonomi STIEP) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Siregar, Anitaria
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : GEMA EKONOMI

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Analisis Konten Penilaian Pengungkapan Keselamatan Kerja pada Laporan Keberlanjutan Perusahaan Tambang Pratama, Kelvin; Siregar, Anitaria
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Implementing occupational health and safety in the work area is a form of respect for human rights. Therefore, this research wants to examine the implementation of occupation health and safety in the field to examine whether it only refers to the constitutional law or surpasses the constitutional law. The researcher uses the scoring analytics method by giving a score of 0 if the company does not reveal the Occupational health and safety issues, giving a score of 1 if the disclosure only follows the measurement and a score of 2 if the exposure is beyond the criterion or the rules. The indicator is arranged based on the Decree of the Director-General of Coal Minerals of the Ministry of Energy and Mineral Resources Number 185.K/37.04/DJB/2019. Based on the research result, the implementation of Occupational health and safety in most companies only refers to the constitutional law. The disclosure that can make the revelation surpass the indicator is about the control of Covid-19 spread and international certification for the implementation of Occupational health and safety. Other factors that can impact occupational health and safety disclosure are the parent company's location, the existence of a foreign commissioner, and the type of company ownership.
Analisis Konten Penilaian Pengungkapan Keselamatan Kerja pada Laporan Keberlanjutan Perusahaan Tambang Pratama, Kelvin; Siregar, Anitaria
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Implementing occupational health and safety in the work area is a form of respect for human rights. Therefore, this research wants to examine the implementation of occupation health and safety in the field to examine whether it only refers to the constitutional law or surpasses the constitutional law. The researcher uses the scoring analytics method by giving a score of 0 if the company does not reveal the Occupational health and safety issues, giving a score of 1 if the disclosure only follows the measurement and a score of 2 if the exposure is beyond the criterion or the rules. The indicator is arranged based on the Decree of the Director-General of Coal Minerals of the Ministry of Energy and Mineral Resources Number 185.K/37.04/DJB/2019. Based on the research result, the implementation of Occupational health and safety in most companies only refers to the constitutional law. The disclosure that can make the revelation surpass the indicator is about the control of Covid-19 spread and international certification for the implementation of Occupational health and safety. Other factors that can impact occupational health and safety disclosure are the parent company's location, the existence of a foreign commissioner, and the type of company ownership.
Co-Authors Agustina, Nadia Anabella, Anabella Ellen Ellen Etty Murwaningsari Gunawan, Gilbert Outner Harahap, Siti Nurwahyuningsih Matthew, Jason Petrus Ridaryanto Pratama, Kelvin Siboro, Christinari Nancy Siti Nurwahyuningsih Harahap Sudiardjo, Ferryanto Surbakti, Ayu Syahbana