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Full-Text Articles in Entire DC Network
Quality Of Sustainability Disclosure Among The Asean-5 Countries And The Role Of Stakeholders, Anisa Ramadhini Trianaputri, Chaerul D. Djakman
Quality Of Sustainability Disclosure Among The Asean-5 Countries And The Role Of Stakeholders, Anisa Ramadhini Trianaputri, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
This study was carried out to reveal the actual quality of sustainability disclosure, actuated by some recent studies that pointed out the lack of disclosure quality amid the growing trend of CSR and the tendency that CSR disclosure was dominantly constructed to manage the corporate image. This study also seeks to investigate the role of stakeholder groups (primary, secondary and regulatory stakeholders), by analyzing the sustainability disclosures of 224 primary sector companies among the five emerging markets in Southeast Asia: Indonesia, Malaysia, Singapore, Thailand, and Philippines in the year of 2016. The extensive disclosure index was also employed to assess …
The Reflection Of The Application Td-Abc Approach On Profits Persistence Applied Study In The General State Of Hydraulic Industries Factory Of Plastic, Sabiha Barzan Alubaidy, Rosul Estabraq Hadi
The Reflection Of The Application Td-Abc Approach On Profits Persistence Applied Study In The General State Of Hydraulic Industries Factory Of Plastic, Sabiha Barzan Alubaidy, Rosul Estabraq Hadi
Journal of Economics and Administrative Sciences
The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this …
The Causes And Effects Of Earnings Management On Stock Prices, Kawa Wali, Sabhi Saleh, Kees Van Paridon
The Causes And Effects Of Earnings Management On Stock Prices, Kawa Wali, Sabhi Saleh, Kees Van Paridon
Journal of Economics and Administrative Sciences
This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting. For this, we followed the methodology of Dechow, …
Effectiveness Of Early Warning Models: A Critical Review And New Agenda For Future Direction, Rakesh Padhan, K. P. Prabheesh
Effectiveness Of Early Warning Models: A Critical Review And New Agenda For Future Direction, Rakesh Padhan, K. P. Prabheesh
Bulletin of Monetary Economics and Banking
This paper suggests a new agenda for constructing early warning models (EWMs) to enhance their effectiveness in predicting financial crises. The central argument of the new agenda aims to eradicate the weaknesses of existing EWMs, since their failure to predict the global financial crisis of 2007–2008 demonstrates the need to improve their efficiency. We document the history of EWMs and propose a new agenda as follows: 1) the accurate measurement of a financial crisis, 2) implementation of a fourthgeneration crisis model to capture the dynamic nature of the financial crisis, and 3) the inclusion of interconnectedness/contagion variables as explanatory variables …
Ego Depletion And Its Effect On Auditors’ Judgment And Decision-Making Quality, Lufi Yuwana Mursita, Nurul Mustafida, Rizki Rachmadia
Ego Depletion And Its Effect On Auditors’ Judgment And Decision-Making Quality, Lufi Yuwana Mursita, Nurul Mustafida, Rizki Rachmadia
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to examine the determinants of ego depletion and its effect on judgment and decision-making (JDM) quality. Auditing is one of the professions vulnerable to ego depletion, which is a temporary state of lack of cognitive resources to self-control caused by physical or psychological fatigue. Data were collected via online survey on 121 auditors in Indonesia who were selected by convenience sampling. The results showed that interpersonal conflict positively affected ego depletion. In line with ego depletion theory, the results supported previous research that ego depletion negatively affected JDM quality. Interestingly, this research also found that the level …
Bali Mawacara: Is A Quasi-Common Law System Developing In Balinese Customary Law?, Danial Kelly, Wayan P. Windia
Bali Mawacara: Is A Quasi-Common Law System Developing In Balinese Customary Law?, Danial Kelly, Wayan P. Windia
Indonesia Law Review
The Indonesian island of Bali is internationally renowned as a popular tourist destination. Tourists from around the world have been attracted to Bali’s rich and colourful displays of culture and its friendly people for many decades. Intertwined with the predominately Hindu culture that is so readily visible is the invisible customary legal system of Bali that regulates much of the daily life of the Balinese. This autochthonous legal system exists in plurality with the Indonesian state legal system. As with all legal systems, the Balinese customary law system is in a state of flux. This article will examine the foundational …
Developing A Legal Framework Of Personal Data Protection In The Indonesian Criminal Procedure Law, Josua Sitompul
Developing A Legal Framework Of Personal Data Protection In The Indonesian Criminal Procedure Law, Josua Sitompul
Indonesia Law Review
Searching and seizing voluminous data is a challenge that Indonesian law enforcement authorities should resolve. Indonesia does not have a comprehensive regime on personal data protection. The absence of a coherent legal framework on personal data protection does not negate the obligation of Indonesian law enforcement authorities to protect personal data of Indonesian subjects. However, the absence of the framework may lead to uncertainties or ambiguities on how the authorities should protect personal data. Against the uncertainties and ambiguities, Indonesian law enforcement authorities should resolve issues of voluminous data in obtaining e-information with the prevailing legislation. This article attempts to …
Indigenous And Local Knowledge Promoting Sdgs In Indonesia: The Case Of The Sumbanese Cultural Festival, Makoto Koike
Indigenous And Local Knowledge Promoting Sdgs In Indonesia: The Case Of The Sumbanese Cultural Festival, Makoto Koike
Journal of Environmental Science and Sustainable Development
From the perspective of anthropology, this article aims to explore why movements seeking environmental preservation and religious and cultural revitalization have been launched on the island of Sumba, and how the results of this research have contributed to promoting the UN Sustainable Development Goals (SDGs), especially “Goal 6: Clean Water and Sanitation” and “Goal 15: Life on Land.” Sumba is one of the most sparsely populated and impoverished regions in Indonesia. Since the 2000, the process of marginalization of the Sumbanese has been drastic. They have suffered from the pressures of expanding agro-industry and mining. Most land on the beachside …
Temporal Poetics In Thomson And Craighead’S The Time Machine In Alphabetical Order, A Prior
Temporal Poetics In Thomson And Craighead’S The Time Machine In Alphabetical Order, A Prior
School of Art, Design and Architecture
This paper considers The Time Machine in Alphabetical Order (2010) by Thomson and Craighead as an exploration of contemporary media technologies and their problematisation of time. After a brief hermeneutic reading of the work’s narrative, aesthetic and semiotic registers, the paper undertakes an analysis at the level of materiality and processuality. This approach concludes by drawing out some connections between hermeneutic and material/processual characteristics of the work as an exploration of mediality. Key to Thomson and Craighead’s approach is the simultaneous foregrounding and manipulation of both these levels of meaning, for example through their technological and mediatised take on Oulipo’s …
Representasi Perempuan Jawa Dalam Serat Wulang Putri: Analisis Wacana Kritis, Atin Fitriana
Representasi Perempuan Jawa Dalam Serat Wulang Putri: Analisis Wacana Kritis, Atin Fitriana
Paradigma: Jurnal Kajian Budaya
The Javanese culture has a specific perspective on the ideal figure of women. This perspective is generally manifested in the classical texts, for example, in Serat Wulang Putri Adisara. Written by Nyi Adisara. Serat Wulang Putri contains the teachings for royal daughters in living their life as Javanese women based on Javanese teachings. In this manuscript, the readers can see the women figure portrayed from the perspective of a woman writer. This paper discusses the ideal women’s discourse in Serat Wulang Putri using the approach of critical discourse analysis from van Dijk. The analysis is conducted by considering the text’s …
Wacana Nasionalisme Kritis Dalam Musik Banyuwangian Pada Masa Orde Baru, Albert Tallapessy, Ikwan Setiawan, Agus Sariono, Eko Suwargono
Wacana Nasionalisme Kritis Dalam Musik Banyuwangian Pada Masa Orde Baru, Albert Tallapessy, Ikwan Setiawan, Agus Sariono, Eko Suwargono
Paradigma: Jurnal Kajian Budaya
This article deals with the representation of critical nationalism discourse in Banyuwangian music in the New Order era. By juxtaposing representation and hegemony theory which emphasizes textual-contextual reading, we will analyze the constructions of local metaphors we assume supporting the establishment of nationalism. Such constructions intertwined with the mobilization of the uniqueness of local cultures that contributed to establishing the national culture through which nationalism got its “nutrition”. However, some songwriters constructed critical nationalism by representing unique metaphors related to the characteristics of subaltern subjects that in the midst of their problems songwriters still have, in their silence, critical view …
Pertarungan Jurnalisme Dan Sastra Dalam Menguak Kebenaran, Dessy Wahyuni
Pertarungan Jurnalisme Dan Sastra Dalam Menguak Kebenaran, Dessy Wahyuni
Paradigma: Jurnal Kajian Budaya
The existence of facts in journalism can be manipulated, while the truth settles in literature. Although both types of writing, namely news texts, which contain facts, and literary texts, which contain fiction, depart from the same reality, the estuary of the truth in it can be different because it is seen from different perspectives and interests. For these various interests, silencing in journalism often occurs. Facts are circumcised, overhauled, and arranged in such a way as to produce new facts. Meanwhile, in literature, facts are packaged using imagination to disguise the truth as if it did not happen. For this …
Kesesatan Berpikir Dalam Konteks Hukum Dan Masyarakat: Studi Kasus Politik Elektoral Dan Budaya Media Sosial Di Indonesia, Tanius Sebastian
Kesesatan Berpikir Dalam Konteks Hukum Dan Masyarakat: Studi Kasus Politik Elektoral Dan Budaya Media Sosial Di Indonesia, Tanius Sebastian
Paradigma: Jurnal Kajian Budaya
This article investigates the phenomena of electoral politics and culture of social media in the context of Indonesian law and society through a case study of Jakarta Gubernatorial Election in 2017. The main argument of this article is that the connection between electoral politics and culture of social media shows a fallacious logical thinking in the form of bias and ad populum reasoning. Those two forms of fallacy refer to sectarian politics and ideological polarization. In analyzing the fallacious thinking in some events of the 2017 Jakarta Gubernatorial Election, this article also shows how emotion, anxiety, and hate operate within …
Masyarakat Jejaring, Media Sosial, Dan Transformasi Ruang Publik: Refleksi Mengenai Fenomena Arab Spring Dan “Teman Ahok”, Satya Anggara, Herdito Sandi Pratama
Masyarakat Jejaring, Media Sosial, Dan Transformasi Ruang Publik: Refleksi Mengenai Fenomena Arab Spring Dan “Teman Ahok”, Satya Anggara, Herdito Sandi Pratama
Paradigma: Jurnal Kajian Budaya
The information technology revolution has produced a network society that Manuel Castells characterizes as space of flows and timeless time. Network logic is inclusive to various dimensions of human life and is exclusive to those who are not involved in the network. In a network society the public sphere is expanding, dynamic and increasingly interactive due to the Internet mediation. The transformation of public space also spreads political power amongst the public. An example is the birth of various volunteer groups that have extensive networks in a short time without face-to-face processes. There have also been various attempts to embrace …
Reaching Out To Tribal Communities: Lessons Learned And Approaches To Consider, Rula Awwad-Rafferty, Kevin Chang, Helen Brown
Reaching Out To Tribal Communities: Lessons Learned And Approaches To Consider, Rula Awwad-Rafferty, Kevin Chang, Helen Brown
CSET Project Reports
When transportation safety decision-making is desired, the involvement and engagement with a community is essential. A streamlined delivery of a project or program is more likely to occur when active dialogue and an exchange of ideas occurs in advance and occurs frequently. This is particularly important in tribal communities, who value sustained relationships and represent the focus population of this study. The research team, on six separate occasions, met with local and regional tribal leaders to explore and discuss transportation safety needs within and outside tribal communities, as well as discern the recommended approaches to foster ongoing dialogue about these …
A Framework For The Development Of A Global Standardised Marine Taxon Reference Image Database (Smartar-Id) To Support Image-Based Analyses, Kerry L. Howell, Jaime S. Davies, A. Louise Allcock, Andreia Braga-Henriques, Pal Buhl-Mortensen, Marina Carreiro-Silva, Carlos Dominguez-Carrió, Jennifer M. Durden, Nicola L. Foster, Chloe A. Game, Becky Hitchin, Tammy Horton, Brett Hosking, Daniel O.B. Jones, Christopher Mah, Marchais C Laguionie, Lenaick Menot, Telmo Morato, Tabitha R.R. Pearman, Nils Piechaud, Rebecca E. Ross, Henry A. Ruhl, Hanieh Saeedi, Paris V. Stefanoudis, Gerald H. Taranto, Michael B. Thompson, James R. Taylor, Paul Tyler, Johanne Vad, Lissette Victorero, Rui P. Vieira, Lucy C. Woodall, Joana R. Xavier, Daniel Wagner
A Framework For The Development Of A Global Standardised Marine Taxon Reference Image Database (Smartar-Id) To Support Image-Based Analyses, Kerry L. Howell, Jaime S. Davies, A. Louise Allcock, Andreia Braga-Henriques, Pal Buhl-Mortensen, Marina Carreiro-Silva, Carlos Dominguez-Carrió, Jennifer M. Durden, Nicola L. Foster, Chloe A. Game, Becky Hitchin, Tammy Horton, Brett Hosking, Daniel O.B. Jones, Christopher Mah, Marchais C Laguionie, Lenaick Menot, Telmo Morato, Tabitha R.R. Pearman, Nils Piechaud, Rebecca E. Ross, Henry A. Ruhl, Hanieh Saeedi, Paris V. Stefanoudis, Gerald H. Taranto, Michael B. Thompson, James R. Taylor, Paul Tyler, Johanne Vad, Lissette Victorero, Rui P. Vieira, Lucy C. Woodall, Joana R. Xavier, Daniel Wagner
School of Biological and Marine Sciences
No abstract provided.
Relationship Between Sustainable Outer Space Law And The Use Of Satellite Technology In Handling Marine Plastic Debris, Andreas Pramudianto
Relationship Between Sustainable Outer Space Law And The Use Of Satellite Technology In Handling Marine Plastic Debris, Andreas Pramudianto
Journal of Environmental Science and Sustainable Development
Since the discovery of plastic material, which ends up as plastic waste after use and partly enters the sea, it has become a global problem that needs serious treatment. No international agreement exists about handling marine plastic debris. By contrast, national laws have been created to plastic bags and plastic debris. Currently, the existing legal instruments, especially in outer space law, are still traditional and inadequate. A sustainable new paradigm in outer space law is needed, such as the use of satellite technology, such as the COSMOS satellite by RKA Recosmos, for global environmental issues, including the ozone layer, climate …
Indonesia Natural Mineral For Heavy Metal Adsorption: A Review, Grandprix T. M. Kadja, Moh Mualliful Ilmi
Indonesia Natural Mineral For Heavy Metal Adsorption: A Review, Grandprix T. M. Kadja, Moh Mualliful Ilmi
Journal of Environmental Science and Sustainable Development
Indonesia has abundant mineral resources used as natural adsorbent materials for the absorption of heavy metal. Among these are natural zeolites, clay, and ashes. These natural materials showed high performance adsorption capacity with respects to their low cost and high availability. Several research reports had been published for studying the performance of the natural materials as adsorbent of several heavy metals i.e., Hg, Pb, Fe, Cd, Cr, Zn, Ni, and Cu by examining the effect of various factors, including pH, contact time, initial concentration, temperature, and dosage. Furthermore, to determine the adsorption rate, mechanism, and efficiency of natural materials in …
Characteristics Of Habitat, Distribution, And Diversity Of Anopheles Spp In Kemelak Bindung Langit Village, Ogan Komering Ulu Regency, South Sumatra, Giri Maretasari, Yuanita Windusari, Syafrina Lamin, Laila Hanum, Dwi Septiawati
Characteristics Of Habitat, Distribution, And Diversity Of Anopheles Spp In Kemelak Bindung Langit Village, Ogan Komering Ulu Regency, South Sumatra, Giri Maretasari, Yuanita Windusari, Syafrina Lamin, Laila Hanum, Dwi Septiawati
Journal of Environmental Science and Sustainable Development
Malaria is an infectious disease caused by Plasmodium andis transmitted through the bite of a female Anopheles vector. Ogan Komering Ulu (OKU) is a district in South Sumatra that is endemic to malaria. The study aims to determine habitat type, environmental factors that influence larvae development, and distribution of Anopheles larvae. The experiment was conducted from January to February 2019 in the Kelurahan Kemelak Bindung Langit, OKU. Species identification was carried out in the Entomology Laboratory, Baturaja Health Research and Development Center, OKU. Sampling locations were determined based on field observations, through simple purposive sampling. Identification of mosquito larvae which …
Pengujian Mutu Sediaan Kapsul Minyak Hati Ikan Cucut Botol Dalam Beberapa Produk Yang Beredar Di Pasaran, Triyadi Hendra Wijaya, Tutus Gusdinar Kartawinata, Ilma Nugrahani
Pengujian Mutu Sediaan Kapsul Minyak Hati Ikan Cucut Botol Dalam Beberapa Produk Yang Beredar Di Pasaran, Triyadi Hendra Wijaya, Tutus Gusdinar Kartawinata, Ilma Nugrahani
Pharmaceutical Sciences and Research
National standard agency of Indonesia has set the quality standard of shark liver oil through the Indonesian national standard which consists of sensory test, moisture content, free fatty acid as well as squalene concentration. The purpose of this study is to evaluate quality of shark liver oil capsule on market. As many as 6 samples were tested for the quality in accordance to SNI through organoleptic test (< 7), moisture content (max 0.3%), free fatty acid content (max 1.5%) and squalene concentration (min 70%). The results showed that the level of squalene in all samples do not meet the standard requirement, however all samples meet the free fatty acid content requirements. One sample does not fit the standard criteria in the term of organoleptic test and moisture content.
The Importance Of Maritime Education And Training Within The Secondary Education System In South Africa, Paulos Mxolisi Kuhlase
The Importance Of Maritime Education And Training Within The Secondary Education System In South Africa, Paulos Mxolisi Kuhlase
World Maritime University Dissertations
No abstract provided.
Enhancing Maritime Education Through Online Distance Learning In Developing Environments, Margaret Balungile Masuku
Enhancing Maritime Education Through Online Distance Learning In Developing Environments, Margaret Balungile Masuku
World Maritime University Dissertations
No abstract provided.
Lessons Learned In Establishing A Quality International Journal: Mission Impossible?, Corina D. Riantoputra
Lessons Learned In Establishing A Quality International Journal: Mission Impossible?, Corina D. Riantoputra
Makara Human Behavior Studies in Asia
No abstract provided.
Mini-Symposium As A Forum Of Discussion And Workshop, Laras Sekarasih, Mirra Noor Milla
Mini-Symposium As A Forum Of Discussion And Workshop, Laras Sekarasih, Mirra Noor Milla
Makara Human Behavior Studies in Asia
No abstract provided.
Young Chinese Wechat Users' Brand Following Behavior, Wonsun Shin, Yan Huo
Young Chinese Wechat Users' Brand Following Behavior, Wonsun Shin, Yan Huo
Makara Human Behavior Studies in Asia
Brand-following of consumers on social media constitutes an important return on investment (ROI) index in digital marketing. However, little is known to date regarding brand-following behaviors of young Chinese social media users on Chinese social media platforms, in addition to the factors associated with them. In this study, our in-depth interviews with 20 emerging adults who followed brands through WeChat indicated that materialistic values, brand-related peer communication, and parents’ opinions regarding different product categories impact the brand-following behaviors of young consumers. The interviews also demonstrated that young people’s brand-following affected their intentions to post brand-related messages that were pertinent to …
Parents' Role In Teens' Personal Photo Sharing: A Moderated Mediation Model Incorporating Privacy Concerns And Network Size, Cong Liu, May Lwin, Rebecca Ang
Parents' Role In Teens' Personal Photo Sharing: A Moderated Mediation Model Incorporating Privacy Concerns And Network Size, Cong Liu, May Lwin, Rebecca Ang
Makara Human Behavior Studies in Asia
Disclosure of personal photographs on social networking sites could lead to potential harm to adolescent users. This study aims to understand parents’ role in adolescents’ visual information disclosure on Facebook as well as the mediating role of privacy concern and moderating role of Facebook network size. A total of 351 secondary school students who use Facebook participated in the study (49.6% boys; mean age M = 13.98, SD = 0.94). Results showed a significant mediating effect of privacy concern on the relationship between parental mediation and visual disclosure (b= -0.07, Boot SE = 0.02, 95% CI [-0.116, -0.028]). Furthermore, the …
Assalamualaikum Bejing Repackaged: Habitus, Symbolic Power And Indonesian Cultural Production, Alberta Natasia Adji
Assalamualaikum Bejing Repackaged: Habitus, Symbolic Power And Indonesian Cultural Production, Alberta Natasia Adji
Makara Human Behavior Studies in Asia
This article explores the adaptation of Asma Nadia’s Assalamualaikum Beijing from novel to film to comic book as the reproduction of symbolic cultural goods. According to Bourdieu’s concept of habitus, people are conditioned to perform repetitive acts devoid of any preceeding consideration or deliberation, while symbolic power represents the tacit modes of social/cultural domination ingrained and preserved through everyday social practices. Taking a sociology of literature approach, this study discovers that the habitus of the Indonesian canon literary tradition has hindered contemporary literary works from achieving the same level of legitimacy through the boundary work performed by literary awards. Contemporary …
Percieved Threat Of Homosexuals In Indonesia: Construct, Measurement, And Correlates, Susana Tjipto, Elisabeth Haksi Mayawati, Allan B. I. Bernardo
Percieved Threat Of Homosexuals In Indonesia: Construct, Measurement, And Correlates, Susana Tjipto, Elisabeth Haksi Mayawati, Allan B. I. Bernardo
Makara Human Behavior Studies in Asia
In Indonesia, homonegativity still exists and acts of violence against homosexual groups still happen, but there has not been much research on aspects of this homonegativity beyond inquiring into general attitudes towards homosexuals. This study has several aims: to qualitatively explore dimensions of perceived threat, to develop a measure of perceived threat of homosexuals, and to study some correlates and perceived threat of homosexuals in Indonesian samples. We used a mixed-method approach (qualitative-quantitative) to gather the data. Study 1 is a qualitative study that seeks to identify expressions and dimensions of perceived threat of homosexuals using thematic analysis of responses …
Modeling Statistically Significant Propensity Controls, Brian Mulford, Yueheng Du, Colby Ranger
Modeling Statistically Significant Propensity Controls, Brian Mulford, Yueheng Du, Colby Ranger
Defensive Publications Series
A mechanism for modeling statistically significant propensity controls in survey lift studies is disclosed. The proposed mechanism establishes a statistically significant control model for organic viewers in order to measure attitudinal shifts and lift from the viewing population. On a high level, audience overlap is measured to find channels that are similar to the channels in an organic video campaign. Active subscribers of the identified similar channels are then used as the non-exposed group, after filtering out those who watched the organic videos. The resulting channels that share viewer audiences are filtered by channel topicality (e.g., electronics reviews, beauty tips, …
The Evolving Beef Industry And Its Sustainability In Western China, J. P. Wu, Z. M. Lei, L. P. Zhang, X. R. Wang, S. G. Zhao, C. Q. Zhang, G. H. Sun, S. G. Li
The Evolving Beef Industry And Its Sustainability In Western China, J. P. Wu, Z. M. Lei, L. P. Zhang, X. R. Wang, S. G. Zhao, C. Q. Zhang, G. H. Sun, S. G. Li
IGC Proceedings (1977-2023)
The beef industry in China has started to develop since the 1980s. Since then, its production system has been evolving significantly from subsistence production towards business operation in farmer households. As demands continue to grow, China will become the largest beef consumption country in the world by the year of 2025. The beef production in China’s western agriculture regions is gaining significant role in the beef industry of China. Utilization of corn stover and other agriculture aftermath is seen as the competitive advantage of development of the beef industry. Over the last 30 years the beef production efficiency has been …