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FAISAL, Faisal,SITUMORANG, Lilis Suryani,ACHMAD, Tarmizi,PRASTIWI, Andri Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8
This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies' annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.
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Eka KARTIKAWATI,BIENITTA,Fanany Wuri PRASTIWI,Widyanto Dwi Nugroho 한국목재공학회 2024 목재공학 Vol.52 No.3
Persimmon wood (Diospyros kaki) is a seasonal fruit-producing plant with a beautiful dark pattern in its wood that is suitable for high-quality furniture, sculptures and musical instruments. The utilization of persimmon wood can be improved by determining its anatomical characteristics, such as juvenile and mature wood. This study aimed to determine the boundaries between juvenile and mature wood and observe the anatomical properties of juvenile and mature wood and their variations in the axial direction. Three 30-year-old persimmon (D. kaki) trees grown in Karo, North Sumatra, Indonesia, were used in this study. The boundary between juvenile and mature wood was determined by measuring the fiber length and vessel element length from near the pith to near the bark. Anatomical observations were conducted in the juvenile and mature wood areas. The results showed that the average boundaries between juvenile and mature wood were 44.11 mm from the pith and were not significantly different in the axial direction of the trees. Furthermore, the wood anatomy categories of juvenile and mature wood differed significantly in terms of fiber diameter, fiber proportion, vessel proportion, and axial parenchyma proportion. In the axial direction, vessel diameter, ray parenchyma frequency, and ray parenchyma proportion at the base, middle, and top of the tree were significantly different.
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( Eka Kartikawati ),( Bienitta ),( Fanany Wuri Prastiwi ),( Widyanto Dwi Nugroho ) 한국목재공학회 2024 목재공학 Vol.52 No.2
Persimmon wood (Diospyros kaki) is a seasonal fruit-producing plant with a beautiful dark pattern in its wood that is suitable for high-quality furniture, sculptures and musical instruments. The utilization of persimmon wood can be improved by determining its anatomical characteristics, such as juvenile and mature wood. This study aimed to determine the boundaries between juvenile and mature wood and observe the anatomical properties of juvenile and mature wood and their variations in the axial direction. Three 30-year-old persimmon (D. kaki) trees grown in Karo, North Sumatra, Indonesia, were used in this study. The boundary between juvenile and mature wood was determined by measuring the fiber length and vessel element length from near the pith to near the bark. Anatomical observations were conducted in the juvenile and mature wood areas. The results showed that the average boundaries between juvenile and mature wood were 44.11 mm from the pith and were not significantly different in the axial direction of the trees. Furthermore, the wood anatomy categories of juvenile and mature wood differed significantly in terms of fiber diameter, fiber proportion, vessel proportion, and axial parenchyma proportion. In the axial direction, vessel diameter, ray parenchyma frequency, and ray parenchyma proportion at the base, middle, and top of the tree were significantly different.
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The Effect of Income and Earnings Management on Firm Value: Empirical Evidence from Indonesia
Retno Indah HERNAWATI,Imam GHOZALI,Etna Nur Afri YUYETTA,Andri PRASTIWI 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.4
This study aims to find empirical evidence of the effect of increasing income on the potential transfer of wealth from manufacturing companies that go public to stakeholders. Earnings management with an accrual approach with the Modified Jones model is an identifier of the availability of earnings management practices, without paying attention to both positive and negative symbols. The interpretation of the results of the discretionary accrual measurement between positive and negative symbols has different meanings. Positive discretionary accruals indicate that management uses income-increasing techniques. Meanwhile, negative discretionary accruals indicate that management uses income-reducing techniques. Income-increasing techniques tend to be viewed as opportunistic behavior of managers. This study used 111 data from manufacturing companies listed on the IDX (Indonesia Stock Exchange) from 2015–2018. Path analysis is used to test the hypothesis. The results of this study are in line with the point of view of management strategy, increasing income is used as a way to transfer potential welfare from the company to stakeholders. Social welfare (tax) and managerial remuneration are proven to be mediators in increasing the effect of increasing income on future company value. Further research can complete the potential welfare transfer against the shareholders related to income-increasing strategy
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( Deazy Rachmi Trisatya ),( Adi Santoso ),( Abdurrachman Abdurrachman ),( Dina Alva Prastiwi ) 한국목재공학회 2023 목재공학 Vol.51 No.2
The aim of this study were to evaluate tannin resorcinol formaldehyde (TRF) for the preparation of cross-laminated timbers (CLTs) made from fast-growing tree species and to analyze the physical and mechanical properties of CLTs. TRF copolymer resin was prepared by using the bark extracts of Swietenia mahagoni (L.) Jacq. It was observed that the TRF adhesive possessed less solid content (23.59%), high viscosity (11.35 poise), and high pH values (10.0) compared to the standard phenol resorcinol formaldehyde. The TRF adhesive was applied to produce CLTs with the addition of 15% tapioca and flour as an extender. The six-layered CLTs were produced from sengon (Falcataria moluccana Miq.), jabon [Anthocephalus cadamba (Roxb) Miq.], coconut (Cocos nucifera L.), and the combination of coconut-jabon and coconut-sengon wood. The analysis of variance revealed that the layer composition of CLT significantly affected the physical and mechanical properties of the beam. While the modulus of rupture met the standard, the moisture content and modulus of elasticity values did not fulfill JAS 1152-2007. All of the CLTs produced in this study demonstrated low formaldehyde emission, ranging from 0.001 mg/L to 0.003 mg/L, thereby satisfying the JAS 1152 for structural glue laminated timber.
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