Business Activities Of Companies Research Articles

Quality of Carbon Emissions Disclosure on Corporate Sustainability Report Gojek Period 2020 and Goto Period 2021 – 2022

The high level of air pollution which is increasing from year to year causes air quality to decline. One of the causes of the increase in air is the growth in the number of motorized vehicles which causes an increase in the amount of emissions released in the form of Carbon Monoxide (CO), Hydrocarbons (HC), Nitrogen Oxide (NO). This shows that climate change is occurring. Climate change is one of the environmental problems that is currently of concern to stakeholders. The Carbon Disclosure Project (CDP) is a non-profit organization that operates focused on addressing environmental issues. CDP works by publishing information sheets which are useful as a guide for companies to disclose greenhouse gas (GHG) emissions resulting from the company's business activities. The company publishes a sustainability report which reveals carbon emissions. GoTo is a merger between Gojek and Tokopedia where in 2020 Gojek published a sustainability report. Scoring of carbon emission disclosures both quantitatively and qualitatively was carried out in this research. During the 2020-2021 period, the highest level of suitability and quality of disclosure was obtained by GoTo. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the GHG emissions calculation category has the highest disclosure quality.

The Influence of Suppliers and Customers as a Micro External Environment on Sales Growth

A company is a for-profit organization, that is, an organization that has the goal of obtaining high profits. To achieve this goal, companies need to analyze the environment, both internal and external. The micro-external environment is usually referred to as the industrial environment. This is because, in this micro external environment, the company's business activities occur directly where there is a strong relationship between competitors, suppliers, and consumers themselves so that their impact and influence on each other can be seen. Indofood explained that rising geopolitical tensions, high inflation rates, and rising prices of various commodities created markets. This research uses a qualitative approach with a descriptive type. A qualitative approach is used to analyze the external environment using annual reports at PT. Indofood Sukses Makmur Tbk deals with data sourced from observations about external factors, written data in the form of documents, and information provided. This research will discuss the efforts made by Indofood to overcome this problem. Suppliers and customers are important factors in this. Both had a positive influence on sales growth of 11.56% with an operating profit margin of 17.8% despite an increase in sales prices to balance the increase in raw materials.

Implementation of corporate social responsibility in the context of integration with the enterprise management information system

Purpose. To develop recommendations for the corporate digital responsibility (CDR) strategy aimed at increasing the level of integration of corporate social responsibility (CSR) and information systems (IS) of the company. To develop a mathematical model of coordination decisions regarding CSR with production and business activities of companies. Methodology. The introduction of the methods of: logical generalization made it possible to define CDR adapted to Ukrainian realities; analysis and synthesis – to point out the need to integrate CSR with IS; comparative analysis – to determine directions, tasks, requirements for the implementation of CDR; logical abstraction – to substantiate the need to implement strategy for CDR implementation, develop its stages, tasks and goals of each stages; mathematical analysis – to develop mathematical model of coordination of management decisions. Findings. A definition of CDR, adapted to Ukrainian reality, which became the conceptual basis of the presented research, is proposed. The need for integration of CSR and IS and the formation of a new mechanism – CDR, as a result of the evolution of CSR, is substantiated. The directions, tasks, and requirements for the implementation of CDR are defined. The need to implement the strategy for the implementation of CDR are substantiated, its stages, tasks and goals of each stage are developed. It is indicated that the integration of CSR and IS can take place iteratively, with management gaining experience and finding optimal methods and tools. Originality. A mathematical model that allows one not only to coordinate various management decisions, but also to forecast their short-term and long-term results, is developed. Practical value. The proposed approach to CDR strategy formation will increase the effectiveness of CDR and improve the integration of CSR and IS. The developed mathematical model will allow one not only to solve the problem of coordination of management decisions, but will also help to economically spend IT resources and speed up the delivery of results.

KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022

Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.

ANALYSIS OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES AND TRIPLE BOTTOM LINE PRINCIPLES IN CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMS IN PT. XYZ

The company's business activities will become more efficient if the company can apply the principles of Good Corporate Governance (GCG) with full commitment, including in implementing Corporate Social Responsibility (CSR) programs. In addition to the GCG principles, the implementation of CSR programs also needs to pay attention to the Triple Bottom Line principles to have a valuable impact on the sustainability of the company. This research is descriptive-quantitative research that aims to analyze the implementation of CSR programs and analyze the application of GCG and Triple Bottom Line principles in the CSR program of PT XYZ. Data collection was conducted through interviews, questionnaires, and documentation. Respondents related to the distribution of questionnaires are the recipients of the Community Development Program Year 2022-2023. The data analysis used is descriptive analysis to get the index value. The results showed that GCG principles and Triple Bottom Line principles have been applied to the CSR program of PT XYZ. However, the implementation of GCG principles related to the principles of transparency and responsibility as well as the implementation of Triple Bottom Line principles related to people still have shortcomings.

The Impact of Equity Incentives on the Performance of Listed Companies

With the formal implementation of the Administrative Measures for Equity Incentives of Listed Companies, the scope of equity incentives for listed companies in China has been expanding, and the equity incentive system has been gradually improved. Among them, executive equity incentive and employee equity incentive are two important subjects in the incentive plan, and their respective impacts on corporate performance have also attracted much attention, which part has a greater impact, and whether the two are opposed has become a question discussed by many scholars. Based on human capital theory and entrusted agent theory, this paper selects A-share listed companies that implemented equity incentive plans from 2011 to 2020 as a sample, and uses a fixed-effect regression model to investigate the impact of different equity incentives on company performance. It is found that executive equity incentive can have a positive impact on the company's performance, and executive equity incentive enables them to join the enterprise management decision-making as the "master", share the surplus value of the enterprise with the owner, promote the enthusiasm and creativity of senior executives, reduce the agency cost between shareholders and executives, and meet the needs of long-term development of enterprises. Second, the effect of employee equity incentives is better than that of executives. Employees can only receive the benefits of equity incentives by working hard to meet the conditions for exercise (unlocking). As the most direct participants and executors in the company's business activities, employees have the motivation and ability to work hard to achieve equity incentive conditions and realize their own benefits. That is, the incentive effect of large-scale employee equity incentive is better, and the effect on the performance of listed companies is more significant.

The Effect of Environmental Management Accounting and Control System Integration on Sustainability Orientation through Sectoral Green Economy Mediation

The orientation of sustainability within the scope of the company refers to the company's efforts to create long-term value by taking into account the social, environmental and economic impacts of the company's business activities. To achieve the goals of organizational development, companies must carry out effective environmental management. Company activities that are inseparable from natural resources must pay attention to the condition of the surrounding environment so as not to cause damage to the environment. The purpose of this study is to analyze how far the influence of environmental management accounting factors and the integration of control systems on the company's sustainability orientation. Then in this study will also analyze the effect of sectoral green economy as a mediating factor. The use of green economy sectoral factors aims to create an economy that also focuses on environmental protection. The research method used is a quantitative research method. The number of samples used in this study were 512 respondents. Respondents who were sampled were managers and employees of state-owned, mining & plantation companies in Indonesia. The sampling technique used was purposive sampling technique. Then the data were analyzed using SmartPLS software. From the results of the research above, it can be concluded that the environmental management accounting and control system integration variables have a significant effect on sectoral green economy and sustainability orientation. Then the sectoral green economy is also capable of being a good mediating factor in bridging the influence of environmental management accounting and control system integration on sustainability orientation.

Sustainability Reporting during the Crisis—What Was Disclosed by Companies in Response to the COVID-19 Pandemic Based on Evidence from Poland

This study presents the results of sustainability reporting investigations in the context of the COVID-19 pandemic. It is based on a content analysis of 297 reports published by 161 companies operating in Poland in the 2020–2021 period. This study covers specific disclosures on the impact of the pandemic on economic conditions and business activity of companies, corporate environmental performance, the safety and well-being of employees, and companies’ community and stakeholder engagement. Moreover, an analysis is conducted of disclosures on changes in business strategies and environmental activities undertaken to respond to the pandemic, initiatives improving the safety and well-being of employees, and companies’ social involvement during the COVID-19 crisis. Our study demonstrates that ensuring the safety and well-being of employees was the highest priority in the analyzed sustainability reports. Furthermore, the investigated companies exerted considerable efforts to harmonize adverse economic challenges created by the pandemic with altruistic actions manifested in active and wide-ranging social involvement addressed to local communities and primary stakeholders during the period under analysis. We believe that our study offers intriguing insights into disclosures on sustainability issues during the COVID-19 pandemic and addresses the call for research on the sustainability initiatives that emerged during that time to help companies remain resilient and sustainable.

The Effect of Working Capital Management and Leverage on Value of Manufacturing Companies through Profitability Ratio

A company is a group of people who are members of an organization who work to achieve certain goals. One of the most basic company goals is to obtain maximum profit or profit from the company's business activities. The purpose of establishing a company is not only to achieve maximum profit, but also aims to increase the prosperity of parties related to the company's business activities, such as shareholders and stakeholders so that the value of the company increases. The research method used is a quantitative data method. Working capital management has a positive and significant effect on firm value, leverage has no significant effect on firm value, and working capital management and leverage have no simultaneous significant effect on firm value. Company value can be used as the basis for making investment decisions because this aspect measures the ability of the company's assets to generate a return on investment made in the company's asset instruments. This study concludes that manufacturing companies listed on the Indonesia Stock Exchange will always maintain the value of the company, and this research should be a strategy or consideration for Manufacturing companies pay attention to company values in carrying out company activities. Paying attention to working capital management, leverage, profitability and especially firm value because this aspect is very attractive to investors in conducting technical analysis and predicting the movement of the company's stock price. It is interesting if the company has a good corporate value. So that investors can find out risk analysis and predict the value of the company, of course investors will be interested in investing their funds in the company.

Information Technology Governance Audit on implementing the XYZ Mobile Application Using the COBIT 5 Framework with the BAI Domain

Information technology is needed in every area of human life, including the company's business needs. In the company's business activities, technology has a very important role. Therefore, information technology governance is needed so that information technology can be utilized optimally. PT XYZ has a sales service application for products with the XYZ label. This study conducted an audit on the XYZ application with the COBIT 5 domain BAI framework to determine the application's maturity level and provide suggestions for future development. The maturity level results in a value of 3,356 with a predetermined process status, and there is still a large enough gap between each subdomain with the results of the average maturity level in the BAI domain. The results of this study are that it can be seen the value of the application maturity level and recommendations for system development that can be carried out.

TELAAH TEKNOLOGI INFORMASI DAN SISTEM INFORMASI DALAM ORGANISASI DENGAN LINGKUNGAN

The purpose of this research is to describe the use of information technology and information systems in organizations with the environment. This research is a literature review, with a descriptive approach. The results of the theoretical analysis and studies of relevant previous studies are that information technology can be placed/treated as a mediating (intervening) variable in the relationship between environmental attributes and organizational structure attributes. This is due to the high level of utilization/use of information technology in companies and the application of information technology is an important requirement in managing the company's business activities. The role of technology in the relationship between environmental attributes and organizational structure attributes is information technology as a mediator in this relationship. Information technology has become an important element in achieving organizational goals to overcome environmental uncertainties. The existence of information technology is needed to create the structural response desired by management in anticipating environmental changes

Analysis Of The Effect Of PSAK 73 Implementation On The Financial Performance Of Food And Beverage Companies Listed On The IDX In 2019-2021

The company's business activities are increasing and growing, creating a fairly tight business competition. In terms of accounting regulations, companies are also competing to apply records that are in accordance with standards for the benefit of stakeholders. The application of PSAK 73 itself Raja is a challenge for companies to implement in their business activities. This study aims to analyze the impact of implementing PSAK 73 on the financial performance of food and beverage companies listed on the Indonesian Stock Exchange for the 2019-2021 period. Financial performance will be measured by financial ratios such as ROA (Return on Assets), ROI (Return on investment), ROE (Return on Equity), Current Ratio and DER (Debt to Equity). The results showed that the ratios of ROA, ROI, ROE, Current Ratio and DER experienced significant differences after the implementation of PSAK 73.

PROVISION OF CREDIT FACILITIES TO SUBSIDIARIES BY THE PARENT COMPANY IN VENTURE CAPITAL COMPANIES

The Governmentin developing and improving companies in BUMN by establishing several stategies, one of which is in the form of a BUMN Holding Company which has a strategy in a corporation, in which companies in the context of BUMN Holding are engagend in the same business activities, under one holding company that oversees the companies. Through a holding company is considered to provide more economic benefits compared to a single company. The parent company's business activities will usually determine the type of business license that must be fulfilled by the parent company. One of the BUMN holding companies that becomes a financing institution in increasing added value in a sustainable manner for Micro, Small, Medium Enterprises and Cooperatives (UMKMK) which is based on the principles of good corporate governance (GCG) or good corporate governance. The method of research is normative legal research. Result of the research is during the Covid-19 pandemic, of course, extra funds were needed to meet the company's finances where subsudiaries experienced delays in making loans due to the Covid -19 pandemic, so subsidiaries needed to borrow funds from the holding company.

Perencanaan Architecture Enterprise Sistem Informasi Pembelian, Penjualan Dan Keuangan Menggunakan Zachman Framework Untuk Meningkatkan Efektivitas Sistem Informasi Di PT. Aria Putra Rambutan

The role of the development of information technology today has had a significant impact, information technology has emerged as one of the solutions to overcome human problems. Based on the results of observations regarding the problems and facts at PT. Aria Putra Rambutan can see that the current system does not provide optimal results for the company's business activities. Therefore, companies are required to make an enterprise architecture plan that aims to be able to connect existing strategies or business processes with information technology so as to produce an optimal system. This study aims to make architectural plans that can process databases according to company needs, design information systems that can facilitate business processes and control business processes, create blueprints of technology architecture to make it easier to see the flow of business processes and technology. For analysis of enterprise information technology architecture or Enterprise Architecture is to use the ZACHMAN FRAMEWORK methodology, there are 4 stages to be carried out in this thesis, namely, Scope/Contextual, Business Process, System model, and Technology Model. This research produces principles in the manufacture of corporate architecture, then produces a blueprint for the design of the information system architecture.

Selection of Organizational Structure of the Company in the Period of Digital Transformation Using the SCARF Model

The article is devoted to the problem of selecting the organizational structure of the company during its implementation of digital transformation of business processes. The hypothesis of the study was that consideration of the needs of decision-makers can and should influence the choice of organisational structure changes during the transition to digital transformation of business processes. The decision makers for managing the integration of digital technologies into key aspects of a company's business activities have been shown to be CIOs. Motivational filters that characterize the needs of CIOs according to the SCARF model were presented in a hierarchical combination along with the types of company strategies that can be implemented during the digital transformation of business processes. The SCARF model, the Saaty hierarchy analysis method and the mixed-methods strategy provided the methodological basis for the study. The results demonstrate a justified choice of optimal organizational structure based on the factors of organizational behavior of IT directors and strategic priorities of the company. The presented results can be used to justify the decision to change the organizational structure of the company and to assess the social needs of decision makers.

CONTRIBUTION OF WORKING CAPITAL MANAGEMENT AND LEVERAGE TO INCREASING VALUE OF MANUFACTURING COMPANIES AND CONJUNTURE EFFECT FROM PROFITABILITY RATIO MODEL: AN REALITY CASE STUDY IN INDONESIA STOCK EXCHANGE

The company is a group of people who are members of an organization who work to achieve certain goals. One of the most basic company goals is to obtain maximum profit or profit from the business activities carried out by the company. The purpose of establishing a company is not only to achieve maximum profit, but also aims to increase the prosperity of parties related to the company's business activities, such as shareholders and stakeholders so that the value of the company increases.The research method used is quantitative data method. Working Capital Management has a positive and significant effect on Firm Value, Leverage has no significant effect on Firm Value, Working Capital Management and Leverage have no simultaneous significant effect on Firm Value. Company value can be used as the basis for making investment decisions because this aspect measures the ability of the company's assets to generate a return on investment made in the company's asset instruments.

Perencanaan Strategi Manajemen pada Kasus Perusahaan Distributor Spare Part Motor

<em>Several Motor Spare Part Distributor Companies have problems in planning management strategies to increase marketing. Therefore the authors conducted this research so that the company has a strategic management plan by utilizing technology, namely by implementing an information system, especially in the field of marketing, therefore a management strategy is needed to align information technology strategy with the company's business activities and strategy by adjusting the company's internal conditions. Researchers carry out various activities in research, namely literature review, collecting data from companies, Internal and external business analysis and making enterprise architecture blueprints and information technology portfolios that will be used. The research results show that the company has adequate information system planning for current and future business processes by mapping them into the application portfolio. The company's e-commerce website shows very strategic results in increasing the marketing of the distributor company.</em>

Penerapan Sistem Informasi Akuntansi

Accounting Information System is a system within an organization that is responsible for preparing information obtained from collecting and processing transaction data that is useful for all users both inside and outside the company. Accounting information generated by SIA is divided into 2, namely: Financial accounting information, information in the form of financial reports addressed to external parties, Management accounting information, useful information for management in making decisions. Companies can process information more effectively and efficiently with a good accounting information system because they have control over the process, resulting in excellent quality financial reporting results. Relevant, understandable, verifiable, neutral, timely, comparable, and comprehensive financial reports of excellent quality In addition, the accounting information coming out of the accounting information system can be used in the future to make decisions about a company's financial statements or used by people outside the company, such as investors, clients, and suppliers, who are directly involved in the company's business activities. The accounting system is made to meet the information needs of both internal and external parties. The purpose of this system is to generate useful data for both internal and external parties. The company's accounting system can be processed manually (without blocking the machine) or with a computer or other machine, from a simple bookkeeping machine.

Perencanaan Strategi Pemasaran Dalam Peluncuran Produk TEFA (Teaching Factory) di SMKN 1 Surakarta

Today's increasingly fierce business competition, encourages many companies to plan innovative marketing strategies. The rapid changes in the situation that occur in the business world in this era of globalization have resulted in the level of success of a company in the past which does not guarantee its success in the future. In order to be able to compete and survive, the focus of the company's business activities and processes must remain concentrated on dynamic customer needs so that the goal of fulfilling customer needs and customer satisfaction can be fulfilled.
 Against this background, we as curious teachers at SMKN 1 Surakarta must take the initiative to make a breakthrough to introduce or even jump-start Tefa Saska products so that we can compete with Tefa from other schools and can even produce superior Tefa that will bring the good name of SMKN 1 Surakarta is even more famous and recognized at the National level. there are several superior TEFAs at SMKN 1 such as TUKUYA, GMV, CAFE SASKA, and STARMEDIA. The breakthroughs made include providing more innovative marketing strategies based on dynamics changes that occur in society, especially the world of education in order to win the attention of the world of education to Tefa products at SMKN 1 Surakarta. Analysis and information are limited to SMK N fi SOLORAYA. This type of research was carried out by distributing questionnaires and product sampling to 300 respondents.
 The results and conclusions obtained from this research include information about the behavior of consumers towards Tefa products that have been produced and have been exhibited and information about the strengths and weaknesses of Tefa products seen based on existing marketing concepts. And in the end, based on the data that has been obtained and processed, a strategic marketing plan is formulated to win market share in the community.

Economic analysis: prospects of development in the conditions of digitalization of economy

The article reviews the main directions of development of the national school of economic analysis. The essence, types, purpose and principles of economic analysis are revealed. It has been established that the main purpose of economic analysis is the identification of the laws and of economic processes, determination of factors of influence on efficiency of activity of the economic entity, defining the priority directions of development. The main types of economic analysis should include: operational, strategic, functional-accident, diagnostic, investment, innovative, marketing and analysis of own financial condition and financial condition of business partners. To ensure the efficiency and reliability of economic analysis promotes adherence to such principles as: science, system, complexity, periodicity, reliability, efficiency, effectiveness, effectiveness and dynamism. At the current stage of development of economic analysis, there is a steady trend towards the use of innovative software products to improve its quality and efficiency. The following main groups of software tools are intended for the digitalization of economic analysis: digitalization tools for financial analysis, digitalization tools for internal analysis of business activities, digitalization tools for investment project analysis, and intelligent analytical systems. Economic analysis software has certain specifics due to the high concentration of analytical procedures and the diversity of forms and content of the resulting data. A study of the experience of business entities in the use of economic analysis software shows that today most enterprises use universal tools due to their easy adaptation, such software products include Microsoft Excel, Financial Analysis, INEC-Analyst, INEC-Investor, INEC-AFSP software package, FinExpert, Audit Expert, Sales Expert, MARKETING Analysis, Financial Analysis, Project Expert, Prime Expert, NIKOS-Soft, and the NS2000 Corporate Information System. These software programs contain a wide range of universal tools designed to analyze the company's business activities and business processes. The analysis of these software products shows that they are not able to fully meet the requirements of modern business, ensure the proper level of quality and efficiency of analysis, and consistency of information between different structural units. In the context of dynamic market development, the determining factor of success is the prompt provision of high-quality and reliable information to the participants of the management process. The modern market is represented by a significant number of innovative software products designed for a single company management system, such software can significantly improve the quality and efficiency of economic analysis and the consistency of information flows between the enterprise's departments. The functionality of such software products as: «SAP ERP», «Oracle ERP», «BAS ERP», «1C: ERP Manufacturing Enterprise Management», «Galaxy ERP».