Company Websites Research Articles

Economic Performance: Impact of Implementing Environment Cost and Disclosure Carbon Emissions Fiqh Al Bi'ah (Environment) Analysis Approach

The development of environmental issues is of concern to the public in encouraging companies' awareness to carry out environmental management in their business activities, where companies can plan environmental cost budgets and make disclosures of the impact of carbon emissions produced in order to achieve their goal, namely the sustainability of the Company, namely the Company's economic performance will increase. This research aims to see the impact of environmental costs and carbon emission disruption on economic performance and is analyzed using environmental fiqh (bi'ah). This research is quantitative research. The type of data used is secondary data obtained from the Company's official website. The population in this study are manufacturing companies listed on the Jakarta Islamic Index for 2019-2021. The research sample consisted of 8 companies from the 2019-2021 period, totaling 32 samples. The sampling technique used in this research was purposive sampling. The data analysis used is panel data regression analysis using the SEM PLS data modeling program. The results of the research show that environmental cost and carbon emission disclosure variables have a significant negative influence on economic performance and the results of environmental fiqh (al bi'ah) analysis are in accordance with the verses of the Koran which discuss environmental damage which is something that is absolutely not justified because it will bring negative impact on the sustainability of living creatures or organizations and companies. These limitations suggest that future research could expand the sample size, consider a wider range of sustainability practices, and explore the relevance of environmental performance in different cultural and industry contexts.

Determinants of Financial Information Disclosure Online: Empirical Evidence in Portugal

The rapid advancement of information technology, particularly the Internet, has significantly transformed communication and corporate reporting practices. The evolution of the Internet and Information and Communication Technologies (ICT) has enabled companies to disseminate extensive financial and non-financial information quickly and cost-effectively. Typically published on company websites, this information is accessible to users worldwide. Digital financial reporting has evolved to meet the needs of both information users and companies. The Internet is increasingly the primary channel for companies to share financial information, driven by technological advancements and the growing demand for online company data. However, the rise of technology in financial reporting raises concerns about information overload, potentially diminishing the quality and relevance of economic data. Additionally, managing the costs associated with technology, such as website development, customer relationship management systems, hardware, software, and other digital platforms, is crucial. This study aims to determine the extent of online financial information disclosure among the 150 largest Portuguese companies and identify the factors influencing this disclosure. The research methodology involves content analysis of the websites of 52 of the largest and best-performing companies operating in Portugal, as ranked by Revista Exame, using a predefined disclosure index to evaluate the degree of financial information disclosure on the Internet. The objective is to enhance understanding of the financial reporting practices adopted by major Portuguese companies and identify factors determining the level of disclosure. The results confirm that the disclosure index has an average value of 0.52147 and that there is a relationship between company size and sector of activity and the level of internet financial reporting.

Industry 4.0 tools for regional development. Comparative case study on agribusinesses from Paraná, Brasil and Transilvania region, Romania

Within the framework of regional development and the usage of Industry 4.0 tools, the paper compares 3 websites of agribusiness companies from Paraná state, Brazil, and 3 websites of agribusiness companies from Transylvania region, Romania. The results of our case study reveal specific characteristics of the studied regions, as well as strong and weak points of the studied websites. Consequent to the study, we make some improvement proposals for the studied agribusiness websites.

E-cigarette access and age verification among adolescents, young adults, and adults

BackgroundAdolescents and young adults continue to access e-cigarettes despite regulatory efforts to prevent sales to those under 21. Prior research on sources of acquiring e-cigarettes excludes key online sources. This study aims to update evidence on where and how different age groups (adolescents, young adults, and adults) access e-cigarettes. MethodsA cross-sectional, online survey of 13–40 year-olds who used e-cigarettes in the past 30 days was conducted from November-December 2021. Study outcomes: where past 30-day users obtained and bought e-cigarettes (retail stores; online, including e-cigarette company and multi-brand websites; social media; home delivery applications; and someone they know); and whether and how age was verified. ResultsIn our sample, 55.0% reported obtaining e-cigarettes from retail stores, 44.9% online, and 24.0% from someone they know (n = 2,256), although most 13–17-year-olds obtained their e-cigarettes from someone they know. Double the proportion of 21–40-year-olds (7.0%) and higher than 18–20-year-olds (9.8%), 13.4% of 13–17-year-olds obtained e-cigarettes through social media. Social media, Snapchat, Instagram, and TikTok were common platforms to buy e-cigarettes among those under 21; common sources on social media included friends their age, store/company accounts, and influencers. Approximately 20.0% of those under 21 bought e-cigarettes from internet vendors (including multi-brand websites) and 10.4–15.5% used home delivery applications. Across participants, 14.2% reported that their age was not verified, and 17.8% reported that their age was rarely verified. ConclusionsA sizeable proportion of adolescents and young adults under 21 years and adults above 21 acquired e-cigarettes from retail and online sources. Less than a quarter of those underage reported having their age verified all the time, warranting enforcement of existing age verification regulation and development of strategies to prevent underage access online.

Pengaruh Sustainability Reporting, Dewan Komisaris Independen Terhadap Financial Distress dengan Sales Growth Sebagai Variabel Moderasi

The phenomenon that occurred in this research regarding the growth ratio in chemical sector manufacturing companies in Indonesia in 2019-2022 experienced a decline due to fluctuations which would result in financial difficulties. This research aims to determine the influence of sustainability reports, an independent board of commissioners on financial distress and sales growth as a moderating variable. The data collection technique is downloading annual reports from the official Indonesian Stock Exchange website www.idx.co.id or chemical sector manufacturing company websites, so that there are 25 companies as a population with a sample size of 100 using a purposive sampling method. Data processing with SmartPLS version 4 software uses a partial least squares (PLS) approach. The results of this research show that the variable sustainability report, independent board of commissioners has a significant influence on financial distress. Sales growth can moderate the influence of the sustainability report on financial distress and the influence of the independent board of commissioners on financial distress.

Are Australian Food Companies Using Nature Imagery as a Marketing Strategy? A Content Analysis

Emerging evidence suggests that nature imagery can affect consumer food choices. However, little is known about whether and, if so, how food companies use nature imagery as a means to appeal to consumers’ environmental concerns as a marketing strategy. The current study aims to explore this matter for websites of Australian food companies. We extracted images from 45 Australian food company websites and coded for (1) nature type, (2) restorative effect, (3) level of cultivation and human interference, and (4) processing level (only for images with food present). All included food companies had a separate webpage dedicated to sustainability, and most nature images were located there. Sustainability pages had more images of ‘pure nature’ (i.e., no cultivation or human interference and high in restorative effects) and more ‘urban’ images compared to the main pages. Most food in the images was unprocessed, while only one image featured both nature and food. Australian food companies are commonly using images of nature on their sustainability webpages. The images might be used as a marketing strategy to connect with consumers’ environmental concerns as a strategy to build trust and affinity with customers. However, companies currently do not combine nature imagery and their food products in one image on their websites.

Implementation Strategy Analysis of Network Security using dalo RADIUS and Pi-hole DNS Server to enhance Computer Network Security, Case Study: XYZ as a Fintech Company

According to the annual report by the National Encryption Agency in 2023, Indonesia had the highest number of cyber-attack sources, with over 1 million attacks, which has increased quite rapidly compared to the last 3 years. Several online media platforms have reported incidents of this nature over the past three years. Among the 10 institutions implicated in the present incident, it has been confirmed that 6 of them are Fintech institutions. The incident's factors are various, including the user's lack of awareness who accessed an unofficial website outside the company's production website. This act ultimately proved to be detrimental to the company. Therefore, this study highlights the importance of RADIUS (Remote Authentication Dial-In User Service) as a comprehensive security tool that contributes to mitigating unauthorized access and strengthening network defenses against emerging threats. This research focuses on XYZ, a Fintech Company, using it as a case study. The main discussion in this paper focuses on utilizing the daloRADIUS server to resolve authorization concerns regarding network security. Pi-hole DNS Server is also used in this research to block access to illegal sites such as pornography and online gambling. The results of this research are proof of the success of a combination of daloRADIUS server components, RADIUS router, and Pi-hole DNS Server in blocking users who are detected accessing illegal sites and are also observed regarding the use of daloRADIUS Server resources in a usage range ranging from 10 active users to 300 active users.

The impact of Audit Opinions, Complexity of Operation and Financial Distress on the Timeliness of Financial Reporting in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Excange in 2020-2023

This study aims to determine the impact of audit opinions, the complexity of operations, and financial distress on the timeliness of financial reporting in consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The population of this study is the entire company on the consumer cyclicals sector which amounts to 151 companies. The samples in this study were selected using purposive sampling methods with criteria that have been set by the researchers, from the results of purposiveness samplings obtained samples of as many as 308 samples from 77 companies. This research uses secondary data in the form of an annual report or audited financial report that can be accessed through the Indonesian Stock Exchange website or the company website. The analysis method in this study uses logistic regression analysis processed using the SPSS version 25.0 for windows program. The results of this study show that audit opinions, the complexity of operations and the financial distress simultaneously influence the timeliness of financial reporting. Then the audit opinion variable affects the timeliness of financial reporting. Meanwhile, the operational complexity variable and the financial distress variable have no influence on the timelyness of financial reports.

Enhancing Financial Reporting Quality: The Influence of Audit Committee Attributes and the Role of Audit Quality

This study to analyze the influence of the positive Characteristics of the audit committee consisting of an independent audit committee, knowledge accountancy audit committee, number meeting audit committee, and size audit committee on quality reporting finance. Besides that For analyzing audit quality strengthening moderation between characteristics of the audit committee with quality reporting finance. Research This uses agency theory which emphasizes the conflict of interest between the principal and agent. Research This is a study associative with using secondary data from the Indonesia Stock Exchange (BEI) or via the company website of each sample. The sample collection technique sample uses method purposive sampling. Sample in study This is all over incoming companies The LQ 45 index is listed on the Indonesia Stock Exchange (IDX) with a total sample of 120 observations. For the test, the hypothesis used MRA analysis with the use of application data. The results of the research include the independent audit committee, knowledgeaccountancy audit committee, number meeting audit committee, and the number of influential audit committees for quality reporting finance. Companies that use Big Four auditors can strengthen the connection between the independent audit committee and knowledge accountancy audit committee on quality reporting finance whereas companies that use Big 4 auditors weaken the connection amount meeting audit committee and the amount audit committee on quality reporting finance.

Examining The Sustainability Reporting Practices Of An Energy Company Using The Global Reporting Initiative Standards.

A GRI report was collected from a company website from 2016–17 to 2020–21 for the five companies. A content analysis was conducted to assess the extent of environmental disclosure. A disclosure index was created, a check list was created, and percentages were calculated to quantify adherence. Column charts are used for data visualization. The study aims to know how many energy companies disclosed their environmental practices and align with internationally recognized reporting standards.

Implementation of Chatbot Artificial Intelligence in a Company Website to Improve Customer Service Automatically Using the TF-IDF Method

In today's digital age, improving customer service is one of the keys to business success. Successfully retaining and attracting new customers is a challenge that must be faced. The application of chatbot technology powered by artificial intelligence (AI) on business websites has been proven to provide more efficient and responsive customer service. This research aims to develop and implement an AI chatbot that uses the TF-IDF (Term Frequency-Inverse Document Frequency) method to automatically understand and answer customer queries. The TF-IDF method is used to extract key features from the text of customer questions and match them with the most relevant answers in the database. The results of implementing this AI chatbot showed a significant improvement in the speed and quality of customer service responses, thus helping to improve customer satisfaction and company performance. This research provides valuable insights for businesses looking to integrate AI technology into their customer service strategy.

Identifying Differences in the Application of HR Marketing Tools in Companies in the Secondary Sector – a Case Study of Mining, Construction, and Manufacturing Industries

HR marketing is a relatively new field in corporate practice. When implemented effectively and designed professionally, HR marketing can give companies a significant competitive advantage in the labour market. Increasingly, HR managers and executives focus on securing high-quality and skilled employees who are integral to building a strong brand and employer value. To date, no studies have specifically examined HR marketing within the secondary sector, which appears to be stagnating in economically developed countries. This study aims to identify differences in the application of HR marketing tools among companies operating in the secondary sector, particularly within the mining, construction, and manufacturing industries. The research was conducted in two stages: the first stage involved an analysis of HR marketing practices among a sample of 215 companies operating in the Czech Republic and Slovakia. The second stage focused on a case study of 10 companies from the secondary sector, specifically three companies operating in the mining, construction, and manufacturing industries. This study offers a comparative analysis of HR marketing tool usage among companies within the secondary sector, including those in the Czech Republic and Slovakia. The key findings address the research questions and hypotheses. The results indicate that companies in the secondary sector primarily use traditional HR marketing tools such as company websites, personnel agency services, and job portals. Mining and manufacturing companies employ a wider range of HR marketing tools to enhance employee loyalty than construction companies.

Relevance of the “Polar Index” Project for Sustainable Development of the Russian Sector of the Arctic Zone

Introduction. The following study answers the question whether the “Polar Index” project is a reliable reflection of the development of the Russian Arctic region in the field of sustainable development. Within the framework of this scientific work, the analysis of the general methodology for calculating the "Polar Index" assigned to each of the companies operating in the Russian Arctic was carried out. The analysis made it possible to understand the logic of assigning an organization to one of the three groups, depending on how active its sustainable development policy is.Materials and methods. The materials used in the given article include studies of Russian scientists devoted to sustainable development of the Arctic region, as well as the materials published on the official web-sites of Russian energy companies. In terms of research methodology, the article pays special attention to event analysis aimed at identifying and interpreting key activities and projects that are implemented by Russian companies in the Arctic zone within the framework of sustainable economic, social and environmental development. In order to do this, three Russian energy companies of different levels of participation in the development of the region were selected. Next, for each of these companies, an analysis of its actions and development strategy regarding the Russian segment of the Arctic was carried out.Results of the study. The comparison of the assessment of Russian energy companies’ activities based on the Polar Index and the conclusions regarding the effectiveness of their activities obtained as a result of the event analysis proves that the Polar Index project indeed reflects the effectiveness of the activities of Russian companies in the Arctic region, as well as the degree of their involvement in sustainable development of the polar region in question, with a high degree of reliability.Discussion and conclusion. The research revealed Russian companies, the activities of which to a substantial degree comply with all the three criteria of sustainable development, namely, economic, ecological, and social. That being said, relevant scientific research on the given subject demonstrates that the companies, which managed to achieve the best results in the given sphere, are Rosneft, Norilsky Nikel and Gaspromneft.

Pengaruh Kepemilikan Institusional, Capital Intensity, Inventory Intensity, Dan Profitabilitas Terhadap Tax Avoidance

This study aims to analyze the effect of institutional ownership, capital intensity, inventory intensity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is quantitative study. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023. The sampling technique used is purposive sampling. Based on the established criteria, there are 47 companies that meet the criteria, resulting in 235 data points that constitute the sample in this study. The data source is obtained from the BEI website and the related company website. Data was processed using SPSS version 29 and analyzed using a multiple regression model to test the influence of each variable on tax avoidance. The research results show that simultaneously, institutional ownership, capital intensity, inventory intensity, and profitability affect tax avoidance. Partially, institutional ownership, capital intensity, and inventory intensity have a positive effect on tax avoidance, while profitability does not affect tax avoidance

Arup Group Limited: putting trust in the trust

Research methodology The data set used to write this case was collected from 83 public sources, including company communications, company journals and reports and the company website, along with newspaper articles, industry reports, scientific articles and case studies. The data set was used to analyse both the industry and firm in which Arup operated to draw conclusions about the firm’s strategy and competitive advantage, specifically, as it relates to trust and knowledge management. Case overview/synopsis Alan Belfield, an employee of Arup Group Limited for 29 years, and the company’s chairman since 2019, had witnessed significant growth since he first joined the firm. Operating globally, Arup had a proud past; since 1946, the company had served 6,931 clients across 143 countries, leading to its important contribution to many world-renowned landmarks within the built environment. From 2018 to 2020, revenue at the global multiservice engineering company had grown almost £250m [1] to £1.809bn. Over the past few years and as 2021 came to an end, the global engineering services industry had experienced a flood of mergers and acquisitions, as the industry grew towards maturity and clients looked for full-service solutions. Arup’s strategy had proven successful in the past, evidenced by its capacity to grow revenues and partake in the design of well-known structures and buildings. However, with the trend towards consolidation, as Arup headed into 2022, how could the firm retain its position as one of the global leaders in the industry over time? Complexity academic level The case can be used in business courses on global strategic management at the bachelor and master levels, as it applies key strategic management concepts within a global context. The case focuses primarily on the transnational corporation (Bartlett and Ghoshal, 2002) and how it creates value through strategy and structure. Instructors who wish to integrate the human resource management aspect into the course are provided with optional material, including an additional reading, along with an assignment question and associated analysis and teaching guidance.

A Study on the Impact of Traits of Managers on the Financial Performance of Selected Nifty 50 Companies

Purpose: A manager is a key person who has the ability to hasten the company's success. No two managers are the same since everyone has a unique background and set of traits that might have an influence on how the organization functions. This study's primary objective is to demonstrate a link between managerial traits and their significant impact on the financial performance of NIFTY 50-listed firms. These traits are age, gender, educational background, total time spent working for these NIFTY 50 listed firms, and total time spent working for the managers in the particular NIFTY 50 listed firm’s organization. These criteria are seen as independent of the investigation (Sreemathi, S., & Sekhara Rao, K. S., 2021). Design/Method/Answer: The data were collected from the official company websites, where the financial reports of the company have been published for the common people's access, and the traits of the management in terms of age, gender, and educational qualification have been covered from the Nifty 50 company’s websites. Findings: Regression analysis in terms of the multiple linear regression method has been applied to highlight the different managerial traits, i.e., gender as a trait of management personnel, that have a significant impact on the financial performance of the Nifty 50 companies, i.e., ROE and ROA (Kamath, G. B., 2022). Originality/Value: This study provides meaningful insights in terms of the different human traits that are prevailing in the management officials, which have a significant impact on the management decisions on the various parameters and have a significant impact on the financial performance of the companies in the Nifty 50. There are other human traits that might also have an impact on the decision-making of the management, which leads to the performance of the company

PENGARUH GOOD CORPORATE GOVERNANCE DAN GREEN INNOVATION TERHADAP KINERJA BERKELANJUTAN PERUSAHAAN

This study aims to analyze the effect of good corporate governance and green innovation on sustainability performance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Sri-Kehati Company Listed on the IDX for the 2019-2023 Period. While the sample of this study was determined by the purposive sampling method so that 20 sample companies were obtained. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that good corporate governance and green innovation have an effect on sustainability performance, good corporate governance has an effect on sustainability performance, green innovation has no effect on sustainability performance.

The impact of risk factor disclosure on the initial return of IPO companies amidst a pandemic

The capital market has increasingly become a pivotal avenue for enterprises seeking additional capital for expansion or operational enhancements. In raising funds through an Initial Public Offering (IPO), the company must publish its risk disclosure in the prospectus. Therefore, this study aims to investigate the impact of risk disclosure on the initial return of Indonesian companies undergoing IPOs during the pandemic. Using data from 136 out of 164 companies that went public between 2020 and 2022, sourced from the Indonesian Stock Exchange and company websites, the study employs the ordinary least squares method to estimate the impact of risk disclosures on initial returns during the pandemic. The findings reveal that external and overall risk disclosures significantly influence IPO initial returns. Specifically, Indonesian investors were particularly attentive to external and overall risks when evaluating IPOs during the pandemic. This heightened concern suggests that comprehensive risk disclosure can affect investor behavior and financial outcomes for companies going public in uncertain times, highlighting the importance of transparency in risk communication to support investor decision-making and market stability.

Market Penetration Strategy by Increasing Firm Competitiveness

To achieve successful market penetration, businesses must navigate complexities related to culture, legal frameworks, economic conditions, and competition. Businesses must decide whether to standardize their marketing strategies across different markets or adapt them to suit unique market characteristics. Competition is the ability to perform better, and faster. In facing competition, companies need to determine the right strategy, because in general companies are trying to survive, grow and develop. The purpose of the Market Penetration Strategy research by Increasing Company Competitiveness can include several aspects, namely, Assessing the company's strengths and weaknesses. Conducting market analysis to understand existing opportunities and challenges, including consumer preferences and behavior, and market trends and Developping an effective Market Penetration Strategy to increase market penetration, such as products, improving customer service, or competitive pricing strategies. This study uses a descriptive qualitative method to find out how PT. AJS Bumiputera markets its products, using market penetration to increase competitiveness, or to find out what the biggest challenges are in its market penetration strategy. This study uses a qualitative method as one of the methodologies in research that does not yet have a standard definition and is generally agreed upon for use. From the results of the study it is known that PT. Bumiputera Sharia Life Insurance, using market penetration through digital platforms such as social media, company websites, and online advertising campaigns to reach a wider audience. Organizing events, seminars, or workshops, related to finance or health. Providing education about the benefits of insurance products to the public, conducting direct promotions through telemarketing, or face-to-face marketing to introduce products directly.

Multicancer Early Detection Tests: A State-of-the-Art Review for Otolaryngologists.

To provide a review of the science and applicability of current multi-cancer early detection (MCED) tests for otolaryngologists. PubMed, clinicaltrials.gov, company websites. Using PRISMA methodology, primary literature regarding MCED tests was queried from April 26 to May 12, 2024 using MCED search terms. Ongoing clinical trials incorporating MCED screens were identified via the National Institutes of Health clinicaltrials.gov website. Company websites for available or upcoming MCED tests were reviewed. Long-term robust data regarding the performance characteristics, effects on clinical outcomes, and cost-utility of MCED tests for head and neck cancer are currently lacking. Otolaryngologists should be aware of the implications of MCED tests as these assays become more widely used. Although not FDA-approved or covered by insurances at the time of writing of this manuscript, MCED testing is rapidly gaining interest, and patients with positive tests are presenting to otolaryngologists for evaluation. While MCED technologies hold great promise for early detection of disease and potential reduction of morbidity and mortality, more study is needed about their utility for head and neck cancer and optimal diagnostic workflows.