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Analisis Semiotika pada Pelaporan Corporate Social Responsibility (CSR) dalam Sustainability Report PT Bumi Resource Minerals Tbk. M, Yuliana
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5568

Abstract

Penelitian ini menganalisis pengungkapan tanggung jawab sosial perusahaan (CSR) PT Bumi Resource Minerals Tbk (BRMS) dengan menggunakan pendekatan semiotika terhadap laporan keberlanjutan perusahaan. Tujuan penelitian adalah mengidentifikasi dan memahami makna dari simbol, narasi, serta gambar yang digunakan untuk membangun citra positif perusahaan dan mempengaruhi persepsi pemangku kepentingan. Penelitian ini memanfaatkan analisis semiotika untuk menggali cara BRMS menyampaikan kontribusi sosial, ekonomi, dan lingkungan melalui elemen-elemen visual dan tekstual dalam laporan keberlanjutan. Hasil penelitian menunjukkan bahwa pengungkapan CSR BRMS berupaya untuk memperlihatkan kontribusi perusahaan terhadap pembangunan berkelanjutan. Simbol dan narasi digunakan secara strategis untuk menekankan tanggung jawab perusahaan yang mencakup aspek moral dan sosial yang lebih luas. Bukti visual dan naratif dalam laporan keberlanjutan berhasil memperkuat persepsi pemangku kepentingan tentang kontribusi positif BRMS terhadap komunitas dan lingkungan sekitar. Selain itu, laporan keberlanjutan BRMS juga mencerminkan berbagai inisiatif CSR yang dijalankan, seperti program di bidang pendidikan, kesehatan, pemberdayaan ekonomi, serta pelestarian lingkungan.   This study analyses the corporate social responsibility (CSR) disclosure of PT Bumi Resource Minerals Tbk (BRMS) using a semiotic approach to the company's sustainability report. The research objective is to identify and understand the meaning of symbols, narratives, and images used to build a positive image of the company and influence stakeholder perceptions. This research utilizes semiotic analysis to explore how BRMS conveys its social, economic, and environmental contributions through visual and textual elements in the sustainability report. The results show that BRMS' CSR disclosures are effective in conveying the company's commitment to sustainable development. Symbols and narratives are used strategically to emphasize the company's responsibilities that cover broader moral and social aspects. Visual and narrative evidence in the sustainability report successfully reinforces stakeholders' perceptions of BRMS' positive contributions to the surrounding community and environment. In addition, BRMS' sustainability report also reflects the various CSR initiatives undertaken, such as programs in education, health, economic empowerment, and environmental conservation
Systematic Literature Review of Market Efficiency in Emerging Markets M, Yuliana; Maknun, Andi Batari Annisa; Habbe, Abdul Hamid; Nagu, Nadhirah
Jurnal Multidisiplin Madani Vol. 4 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i7.10131

Abstract

This research examines market efficiency in emerging markets through a systematic literature review. Market efficiency, in the context of finance theory, is a condition in which asset prices fully reflect all available information. In emerging markets, achieving efficiency is often constrained by a number of factors. This research finds that emerging markets are generally only able to achieve weak-form efficiency, where prices reflect historical information but fail to fully reflect public or private information quickly and accurately. Limitations in transparency, weak regulation, and insider trading practices hinder the achievement of semi-strong and strong form efficiency. In addition, market anomalies such as price deviations from fundamental values are often found, caused by unstable and asymmetric information distribution
Accounting Information System for Fast Secure Loan Distribution (KCA) at PT Pegadaian (Persero) Pelita Makassar Branch M, Yuliana; Idrus, Mukhammad
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract. This study aims to find out how the accounting system is in distributing Fast Safe Credit at PT Pegadaian (persero) Pelita Makssar Branch. The variabel in this study is a single variabel, namely the Credit Distribution Accounting Information System. Data collection techniques in this study were carried out using documentation and interviews. Data analysis was carried out using a qualitative descriptive method. The results of this study indicate  that the application of accounting information system in channeling fast secure credit at PT Pegadaian Pelita Makassar Branch has Supported the smhooth process of granting secure fast credit, this can be seen from the fulfillment of all elements of the implemented accounting information system component which consist of from people who operate systems, procedures, data, software, infrastructure, and internal controls to measure the security of stored data. Keywords: Accounting Information System, Secure Loan Distribution Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaiaan Cabang Pelita Makassar. Variabel penelitian ini adalah variabel tunggal yaitu Sistem Informasi Akuntansi Penyaluran Kredit. Teknik pengumpulan data pada penelitian ini dilakukan dengan menggunakan dokumentasi dan wawancara. Analisis data dilakukan dengan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi dalam penyaluran kredit cepat aman (KCA) pada PT Pegadaian Cabang Pelita Makassar telah menujjang proses kelancaran pemberian kredit cepat aman, hal ini dapat dilihat dari terpenuhinya semua unsur-unsur komponen sistem informasi akuntansi yang dijalankan terdiri dari oerang yang mengoperasikan sistem, prosedur, data, software, infrastruktur, serta pengendalian internal untuk pengukuran kemaanan data yang tersimpan. Kata kunci: Kredit Cepat Aman, Sistem Informasi Akuntansi