Development Corporation Research Articles

Evaluation of Nguni cattle performance from communal property associations and private ownership types across three ecological zones of Mpumalanga province, South Africa

Nguni cattle in South Africa are diminishing at the expense of exotic breeds and crossbreeds. Therefore, the Industrial Development Corporation and Mpumalanga Province Department of Agriculture adopted the Nguni cattle conservation project. Herds of 30 heifers and a bull were allocated to 34 communal property associations (CPAs) and 40 private farms. This study aimed to evaluate growth and reproductive performance across three ecological zones and two ownership patterns. Nine CPAs and nine private farms were sampled. Age at first calving, conception, calving, and weaning rates were determined from production records, while calf birth and weaning weights were digitally measured. Data was analyzed using two-way analysis of variance (ANOVA) with Tukey’s honestly significant difference (HSD) used for mean separation. Significant differences were observed across ecological zones for age at first calving, weaning rate, and birth and weaning weights (p < 0.05). Concerning age at first calving, the Midveld ecological zone performed best (24 months) for both ownership types compared to the Highveld (28.09 months private, 26.00 CPA) and Lowveld (28.35 months for both ownership types). Highveld performed higher on birth weight (25.35 kg) and weaning rate for private (93%) and CPA (80%). Lower birth weights were observed in both ownership types in Midveld (22.17 kg). The Lowveld zone had a higher birth weight (26.80 kg) in CPA. Higher weaning weights were observed in private ownership of Highveld (190.16 kg) and the lowest (160.39 kg) in the Midveld zone. CPAs in Highveld had higher weaning weights (187.55kg) than in Midveld (167.50 kg). The results suggest that Nguni cattle respond differently in the various ecological zones of Mpumalanga Province.

Status Quo and Improvement Path of Social Responsibility Information Disclosure in Corporate Development Management

Fundamental is a sound social responsibility information disclosure mechanism to prosper large-scale businesses. This paper dissected the correction between Fosun Pharma s performance of corporate social responsibility and its advances, as corporate social responsibility now has jostled for public attention at home and abroad. Efforts were invested in analyzing the disclosure of social responsibility accounting information by the representative Fosun Pharma on the basis of the theory of corporate social responsibility and stakeholder theory. The company failed to prepare a well-functioning strategic CSR in the process of fulfilling its social responsibility, and showed certain deficiencies such as insufficient disclosure of social responsibility quantitative information, delayed disclose of negative information, onefold disclosure form, and defective control environment, revealed the investigation. Meanwhile, it suggested that progress should be made in cultivating the awareness of corporate social responsibility information disclosure, quantifying indicators as much as possible, enriching information disclosure form, and shaping a good control environment for social responsibility performance. This research not only enriches the research literature on the relationship between CSR and corporate development, but enlarges the variable scope of corporate social responsibility, which is of certain practical significance for corporate development management and the establishment of a sound social responsibility management mechanism.

Impact on Innovative Activity of Subjects of Economic Using of Natural Resources

Problem setting. As a result of open Russian aggression and hostilities on the territory of Ukraine, significant amounts of Ukrainian land, water and underground sources, and other natural resources have been withdrawn from economic circulation. These circumstances have a significant impact on the state of operations and innovative behavior of entities that use natural resources. Therefore, mechanisms of investment, innovation and state support for both entire industries and individual business entities that are appropriate to these circumstances are in demand. Under the above conditions, the problem of introducing the latest management technologies as a factor of manifestation of the initiative of innovative activity from the outside, which is directed at the subjects of economic use of natural resources, is becoming relevant. Analysis of recent research and publications. S.V. Solodchenko’s dissertation argues that not only state control should contain a social component, but also non-state control. He summarizes foreign experience and positively assesses the system of reporting on sustainable development indicators. Y. Brairaktar substantiates the stages of formation of nonfinancial reporting of enterprises, I. Vasylchuk considers non-financial reporting as a tool for managing the sustainable development of corporations, T. Sikorska and O. Osadcha predict the ways and consequences of integrating non-financial indicators into the reporting of a business entity. Target of the research is to study the problems of harmonization of the provisions of legislation on the use of natural resources in the field of economic activity on the basis of economic and legal approaches in order to formalize the procedure for certifying by economic entities their contribution to improving or intending to improve in the future the economic, environmental and social situation, as well as the processes and trends of economic development at the local, regional and global levels. Article’s main body. The modern system of reporting on sustainability indicators was developed by the Global Reporting Initiative (GRI) and was positively received by representatives of big business, transnational campaigns, nongovernmental organizations, investors, regulatory organizations and others. The article is devoted to the study of the issue of relevance of innovation activity depending on the presence of a social component in the approaches to the selection of an investment object/subject. The author presents the results of studying the experience of legal support for the growth of the economy of enterprises in ways that are environmentally sustainable. Reporting on environmentally sustainable ways of economic growth of enterprises becomes an information and communication tool for taking the initiative for innovation activity (introduction of the latest management technologies). The current state of research into the issues of legal support for the growth of the enterprise economy in environmentally sustainable ways is characterized by an extremely low level of development of a conceptual approach to the interpretation of knowledge about the synergistic effect of the interaction of the main directions of economic, legal and environmental policy of Ukraine. The author substantiates two topical issues in solving the problem of influence on innovation activity in relation to economic entities using natural resources: (1) selection of an atypical incentive for manifestation of the initiative of innovation activity from the outside, namely, orientation towards its manifestation depending on the presence of a social component in the approaches to the selection of an investment object/subject; (2) determination of the methodology for selecting criteria for harmonization of Ukrainian legislation on the use of natural resources by economic entities. The author outlines the prospects for studying the impact on innovation activity in relation to economic entities using natural resources, namely, specification of the public law regime of such objects as soil, subsoil, water, etc. as a result of a detailed delineation of the exercise of Ukraine’s sovereignty over territorial and economic systems. Conclusions and prospects for the development. It should be considered a high degree of evolution of the consciousness of investors who choose to invest their capital in those companies that report on environmentally sustainable ways of growing the economy of their enterprises. The public manifestation of innovative activity, depending on the presence of a social component in approaches to the selection of an investment object/subject, needs to be popularized in Ukraine. The tendency to cover non-financial macro-level indicators in the reporting of a business entity affects the growth of ratings of organizations that evaluate their activities by environmental, social and governance indicators when selected by investors.

Instagram usage in destination branding through sports event: Study of Mandalika 2021 World Superbike

<p>International sports events can be utilized by the host city or region to form destination branding. Social media become the important tools for branding activities. This article aims to analyze the social media, focus on Instagram usage in Mandalika destination branding through the 2021 World Superbike (WSBK) sports event. WSBK 2021 become the first world-class race event held in Mandalika, and there are a number of other negative issues ahead of WSBK 2021. This research uses a qualitative method with primary data is interviews with representatives from the Indonesia Tourism Development Corporation (ITDC). Research results shows ITDC use Instagram @itdc_id as the main platform to promote Mandalika to form destination branding. The theme of content uploaded on @itdc_id are about tourist attractions in Mandalika and information about circuit readiness. ITDC regulates Instagram uploads for weekdays are spots that can be used for sports activities, while for weekends information about WSBK races, for example regarding circuit readiness or rules for spectators. During the series of race days, ITDC didn't even upload content related to the races in order to avoid copyright issues. Based on secondary data from observation towards ITDC’s Instagram posted and Google Trends analytics shows the internet user pay lower attention to the sport tourism theme. Internet users more interested in race-related information. </p>

Isolation and Characterization of Micro-organisms found in Lignite Coal in Bharuch Mines of Gujarat

Gujarat provides a rich source of high-grade lignite coal accomplishing the fuel needs of the national economy, under Gujarat Mineral Development Corporation Ltd. However, the lignite mines in Bharuch district of Gujarat state are reservoirs to a huge microbial diversity, which might be important for various industrial applications. The present study focuses on the isolation and characterization of microorganisms found in the lignite coal from the Bharuch mines of Gujarat. The samples were resuspended in different diluents – water and Phosphate Buffered Saline and cultured on Nutrient Agar. Morphological characterization was done for the isolated strains followed by biochemical characterization for microbial identification. Based on the observations, two species were identified probably as Streptococcus sp. and Staphylococcus sp. on biochemical characterizations. The microbial isolates were further screened for their ability to produce lipase enzyme by qualitative screening tests for lipase production by Phenol Red Olive Oil Agar. All the isolates were tested positive for Lipase enzyme production were subjected to Tween-80 Hydrolysis tests for confirmation. This marks their potential to be studied for development of bioremediation strategies for crude oil contamination in soil or water bodies. This was followed by reviewing the use of such isolates for other applications including antioxidant studies, development of biodegradation strategies, etc.

Corporate Sustainability Development Strategy and Corporate Environmental Governance—The Moderating Role of Corporate Environmental Investments

Environmental degradation and ecological devastation have become widespread global concerns in recent years as a result of the expansion of the international economy. China's rapid economic development has been accompanied by a sloppy economic growth model that has damaged the local ecological environment. The Chinese government intends to improve the ecological environment by the end of 2020 in an effort to direct and improve these environmental issues. The strictest environmental laws became effective in 2015. In light of this, this research uses panel data analysis to examine the environmental strategy and environmental governance of Chinese corporations. This article analyses 14,512 samples of listed mainland Chinese enterprises from 2015 to 2020. This research investigates the connection between Corporate Sustainability Development Strategy and Corporate Environmental Governance, as well as the moderating effect of Corporate Environmental Investments.

The preliminary study on the historical governing law of the frozen estates in Kampong Bharu, Malaysia

Kampong Bharu is situated in Kuala Lumpur, Malaysia and is categorised as a high commercial land located in the ‘Golden Triangle.’ However, this place is still left behind in terms of development as it is reported that there are more than RM60 billion in frozen estates. The existing legal framework is still considered inadequate as the planning development has been pending until today. Hence, this paper aims to analyse the legal history and the constraints preventing the development of Kampong Bharu. The discussion adopts the content analysis based on the qualitative research methods through the statutory provisions and other legal and non-legal literature. The research found that the Kampong Bharu Development Corporation Act 2011 was passed, and the Kampong Bharu Development Master Plan 2040 has been launched to carry out the development. Hence, it is proposed that the Kampong Bharu Development Corporation (KBDC) may have to wield the Land Acquisition Act 1960 so that the productive elements in Kampong Bharu can be activated. The impact of this research is in line with the benefit addressed by the Sustainable Development Goals (SDG) Plan (2030) in terms of making cities and human settlements inclusive, safe, resilient and sustainable.

Farmers’ Cultural Flexibility in Food Estate Development Corporate Based in Central Kalimantan

Food Estate development based on Corporate places farmers as subjects who should be able to dynamically develop themselves as advanced farmers, independent farmers, and modern farmers. These development efforts require intensive social interaction to take advantage of cultural flexibility in adapting and transforming, resulting in innovations and development towards a modern farming society. Through qualitative descriptive methods, in-depth interviews were conducted to explain the dynamics of farmers' lives in fulfilling the demands of life and responding to various challenges as part of the social realities of life that must be faced. The study results show that the farming activities in Belanti Siam Village, Pulang Pisau Regency, and Dadahup Village can gradually develop into modern farmers. With the support of stakeholders, the food estate development area can be developed as a strategic economic area to support Central Kalimantan as a supporting area for the National Capital City (IKN) Nusantara.

Navigating urban tourism planning in a late-pandemic world: The Copenhagen case

This work explores the ways in which COVID-19 has affected the discourse on public tourism planning in Copenhagen and how policies meet the challenges of the climate crisis. Inspired by the concept of ‘governmobility’, we explore changes in discourse on how urban tourism policies aim to ease and control access, mobility, and circulation. The implementation of the DMO Wonderful Copenhagen's ‘localhood’ strategy has tried to cope with issues of over-tourism by engaging locals who also have access to the attractions and experiences offered to tourists. Meanwhile, the planned growth in international tourism, despite the COVID-19 lockdowns, has not been dismantled but rather reaffirmed. This includes plans for major extensions of Copenhagen Airport. Development corporations in tourism and urban development thus try to reconcile sustainable development with economic growth, which is apparent in the 2022 ‘Comeback Copenhagen’ and ‘Planet Copenhagen’ strategies. Copenhagen aims to become the most sustainable tourist destination, without taking into consideration that the main greenhouse gas emissions come from the ways tourists travel to and from the destination.

Strategic corporate venturing in interlinked ambidextrous units: An exploratory model

With scarce research on the intersection of corporate venturing and firm strategy, few companies succeed in using their dedicated corporate venturing units (CVUs) for strategic renewal. This study examines this intersection in so-called interlinked-ambidextrous CVUs. Through relational interlinks with internal and external stakeholders, these organizational entities combine the exploration of new market opportunities with the exploitation of existing core competencies to develop new competitive advantages for their parent companies. That way, they aim to create organizationally consequential new business that can change the competitive positioning of a company. To investigate such strategic corporate venturing, the study collects and analyses qualitative data from interlinked-ambidextrous units in 16 European companies. The resulting key themes and their relationships are mapped onto an exploratory model of strategic corporate venturing that includes organizational context factors as antecedents; process activities, relational mechanisms and dynamic capabilities as enablers; and an ambidextrous orientation as a mediator for the intended strategic renewal task. Embedding these key findings within existing theory provides valuable contributions to the development of the strategic corporate venturing concept and the understanding of interlinked-ambidextrous CVUs. This can help practitioners tackle the strategic renewal challenge through corporate venturing.

When firms adopt sustainable human resource management: A fuzzy‐set analysis

AbstractSustainable human resource management (HRM) is critical to sustainable corporate development. However, there is little systematic research examining the determinants of sustainable HRM adoption. We fill this void by identifying and introducing a configurational approach to examine when firms adopt sustainable HRM. Based on institutional theory, we develop a typology of institutional contexts associated with sustainable HRM adoption. We posit that institutional conditions in configuration facilitate firms' adoption of sustainable HRM. Thus, we hypothesize a primary institutional configuration where institutional support, institutional quality, and institutional infrastructure combine to promote the adoption of sustainable HRM. We further propose alternative types of configurations conducive to the adoption of sustainable HRM by introducing two organizational conditions: strategic leadership support and resource slack. A fuzzy‐set qualitative comparative analysis on data from 57 cases in China supports our hypotheses. We find that the combination of institutional conditions promotes the adoption of highly sustainable HRM, and the two alternative types provide functional substitutes for the primary type: (a) strategic leadership support substitutes for the combination of institutional support and institutional infrastructure, and (b) resource slack substitutes for institutional infrastructure. We build an institutional configurational model to advance a holistic understanding of the theoretical drivers of sustainable HRM, contributing to the research on sustainable HRM, institutional theory, leadership, and resource slack.

Drivers in Adoption of Urea Deep Placement Technology in Paddy Cultivation: An Empirical Study in Kalahandi District of Odisha, India

Effectively managing the nutrient has been an important challenge among the farmers and a concern to the environmentalist. Not innovation, but rather a diffusion of technology among the farmers is a crucial challenge. Urea deep placement (UDP) in paddy cultivation is an innovation by international fertilizer development corporations to reduce nitrogen loss and increase the use efficiency of urea. The study adopted the treatment effect model at two-stage to answer the following two research questions: (a) what are the drivers in the adoption of UDP technology among farmers in paddy cultivation; and (b) what is the effect of adopted technology on the output of paddy? The important drivers, in this regard, include land ownership, gender, extension services, off-farm income, membership of farmer groups & training attended, assured risk coverage, and irrigation. Moreover, farm size and the adoption of urea deep placement technology significantly influenced the output of paddy. Added to the economic benefit of the technology adoption, it also creates employment opportunities in preparing urea briquettes and transplanting them. The placement of a urea briquette reduces chemical leakage and pollutes the water. Along with the adoption of deep placement technology, it has induced farmers on adopting mechanization and proper water distribution and channelization on the paddy field. How to Cite: Nishith Ranjan Parida, Damodar Jena, Rabi Narayan Subudhi, Sasmita Samanta, Saswat Kumar Pani, Nibal Dibiat, 2023. "Drivers in Adoption of Urea Deep Placement Technology in Paddy Cultivation: An Empirical Study in Kalahandi District of Odisha, India." Journal of Agriculture and Crops, vol. 9, pp. 164-171.

Global ideals and restorative extraction: Negotiated Indigeneity on the margins of a Peruvian copper mine

AbstractThis article elucidates the unintended outcomes produced by extractive industries and Indigenous activism in eastern Apurímac, Peru. The article documents the rise and fall of an identity‐based organization in the shadow of the Bambas copper mine using the concept of emergence amid Indigenous spaces to interpret the negotiated products of ideals and realities. I show how notions of historical debt and desires for “a better life” undergird the lived experience of Cotabamban peoples, placing particular demands upon any Indigenous awakening. Over time, creative alterations to activist endeavors shift from a right to culture toward a right to action, infusing artisanal mining ventures with moral credibility. Restorative extraction becomes an Indigenous practice of redress, tackling realities of marginalization and national reciprocity that have been exacerbated by corporate development. Rather than articulating an acceptable identity, restorative extraction temporarily redeems prolonged states of exclusion pertinent for certain potentially Indigenous communities enmeshed in resource booms.

Coal bed methane gas in-place estimation for the North-Western region of Zimbabwe

Coal Bed Methane (CBM) is natural gas occurring in coal seams. It can be used for domestic (heating and cooking) and industrial purposes, electricity generation, transportation (as compressed natural gas or liquefied natural gas), and in boilers supporting mining operations. It is established that Zimbabwe has CBM in the North-Western region. At the time of this study, only one organization (Industrial Development Corporation) has reported an Original Gas in Place (OGIP) estimate for the region as 765 Bm3. In this study we use Monte Carlo Simulation (MCS) to estimate the range of OGIP values for the region. MCS is a widely used probabilistic method, preferred over deterministic methods in which only best-estimate values of parameters are used to predict a single OGIP value. This single OGIP value may be either positively (overestimated) or negatively skewed (underestimated). However, the probabilistic approach using MCS accounts for the uncertainty in values of parameters. This is done by incorporating appropriate range and probability distributions (e.g. triangular, normal, uniform, etc.) of input parameters (e.g. target area, formation thickness, coal bulk density, and adsorbed methane content), and repeating calculations to generate a cumulative distribution curve for the OGIP. The generated curve provides statistical confidence levels represented as probability distributions, i.e. P10, P50, and P90 represents low, mid, and high probability estimates, respectively. Our results show that P10, P50, and P90 values for the North-Western region OGIP are 5699 Bm3, 2347 Bm3, and 706 Bm3, respectively. The Resource Density (RD) estimation is found to range from 0.015 Bm3/km2 to 0.113 Bm3/km2 over the geographic area. This range is comparable to Alberta plains shallow and deep basins in Canada which boosts a higher level of confidence for CBM potential in Zimbabwe. The results are encouraging for further exploration and planning of exploitation of CBM in Zimbabwe.

Sexual and reproductive health of CDC plantation camp residents: a focus on unmet need for family planning among women in union

BackgroundSexual and reproductive health is crucial to a normal and healthy female life. However, little interest has been placed on this subject particularly in the resource-limited settings of Cameroon. The study assessed the sexual and reproductive health of women in union, resident in the Cameroon Development Corporation (CDC) plantation camps, Cameroon.MethodsThis was a cross-sectional study carried out from December 2019 to February 2020 in which a multi-stage sampling was applied in two purposively selected CDC plantation camps (Tiko and Penda Mboko). Out of the 16 clusters making up the camps, 8 were randomly selected using simple balloting. The main street junctions of the sampled clusters were identified and a direction of sampling randomly chosen. All houses left to the data collectors were sampled for eligible participants (one participant per household) and data were collected using validated interviewer-administered questionnaires. The number of participants per cluster was proportionate to population size of cluster. Data was analysed using SPSS 16 and statistical significance was set at p < 0.05. Regression analysis was used to determine predictors of unmet need for family planning.ResultsOut of the 414 participants included, primary education was the highest level of education for a majority (43.0%). Most of the participants (44.7%) earned between 44.5–89.0USD/month. Relatively high proportions of some sexual and reproductive indicators like early sexual contacts (before 15 years) [87(21.0%)], grand multiparity [41(9.9%)], and abortion ≥ 3 [8(1.9%)] were recorded in the study. Two hundred and seventy-eight (278) participants (67.1%) [95%CI:62.4–71.7] used contraceptives and 90 (21.7%) [95%CI:17.9–26.0] had an unmet need for family planning with 3 major reasons for non-use of contraception among them being fear of side effects, discouragement from the partner, and lack of sufficient information on contraception. Of the different predictors of unmet need for family planning assessed, nulliparity/primiparity were protective for unmet need, and this was statistically significant (AOR = 0.284[0.086–0.934]).ConclusionThe sexual and reproductive health of CDC plantation camp residents is poor, and a health intervention is needed to improve it.

Boosting circular economy via the b-corporation roads. The effect of the entrepreneurial culture and exogenous factors on sustainability performance

The study aims to analyze the role of informal institutions of Circular Economy (CE) as exogenous factors of improving the effectiveness of Benefit Corporation’ model. In detail, leveraging on the institution theoretical framework, it hypothesized that the level of entrepreneurial culture linked to CE at national level has a positive effect on the sustainability performance towards CE of Benefit Corporations. To this end, a sample of 301 Certified Benefit Corporations collected from the B-Lab dataset for the period 2008–2016 and located in eight European countries (Belgium, Denmark, France, Germany, Italy, Netherlands, Spain, United Kingdom) has been analysed. The findings show that the informal institutions englobed in the cultural dimensions of a country, with specific regard to the role of the entrepreneurial culture related to the CE, seems to actively stimulates the sustainability performance of Benefit Corporations towards CE, as measured through the B-Impact Assessment Score of the operated by B-Lab. The study provides some important implications for theory and practice. Indeed, it contributes to the literature on institutional theory applied to CE, revealing the effective role of informal institutions for the development of circularity and sustainability performance at firm level in the entrepreneurial ecosystem. Also, the full achievement of the sustainability goals of Benefit Corporations passes also through their strongly commitment towards the CE principles. Further, the incorporation of a culture characterized by high entrepreneurial principles towards CE will likely push individuals to build an entrepreneurial mindset for the effective and sustainable development of Benefit Corporations.

Suitability of Medium Density Fiber Board Made From Rubber Wood for Household and Industrial Use

The use of fiber board is increasing due to limited supply of timer wood. This study investigated the suitability of medium density fiber board (MDF) made from rubber wood for household and industrial use. Rubber wood was collected from Bangladesh Forest Development Corporation (BFIDC), Chattogram. Single layer fiber boards were fabricated by five different densities, such as 700, 725, 750, 775 and 800 kgm-3. The mechanical and physical properties of medium density fireboards fabricated by rubber wood fiber as a raw material and urea formaldehyde as a resin were studied. The performance of composite was evaluated by its mechanical and physical properties. Experimental investigation indicated that the mechanical strength of medium density fiber board such as modulus of rupture (MOR) and tensile strength increased with increasing board density. The bending strength (188-234kgcm-2) passed the Indian, German and British standard while the tensile strength (4.20-4.70kgcm-2) passed the German and British Standard specification. The research concluded that 800kgm-3 fiber board made from rubber wood had the best modulus of rupture (234 kgcm-2) and the highest tensile strength (4.70 kgcm-2) among all other single layer medium density fiber boards.&#x0D; Bangladesh J. Agril. Res. 46(2): 203-209, June 2021

Time-Serial Evaluation of the Development and Treatment of Myopia in Mice Eyes Using OCT and ZEMAX.

Myopia is a significant cause of visual impairment which may lead to many complications. However, the understanding of the mechanisms of myopia is still limited. In this paper, in order to investigate the development and the treatment of myopia, we analyzed the biological structure parameters of mice eyes, obtained from optical coherence tomography (OCT), and the optical performance of mice eyes calculated using ZEMAX software (ZEMAX Development Corporation, Kirkland, WA, USA) in which the optical model was built on the segment-by-segment optically corrected OCT 3D-images. Time-serial evaluation of three groups of mice eyes (form-deprivation myopia mice eyes, normal mice eyes, and atropine-treated myopia mice eyes) was performed. In addition to the biological structure parameters, imaging performance with the development of root-mean-square wavefront aberration at six filed angles was compared and analyzed. Results show that the biological structure parameters of the eye are closely related to the development of myopia. The peripheral defocus of the retina has a significant impact on inducing myopia, which verifies the new theory of myopia development. The delaying effect of atropine solution on myopia development is shown to verify the therapeutic effect of the medicine. This study provides technical support for the investigation of the myopia mechanism.

Buprenorphine Monoproduct for Buprenorphine/Naloxone Tolerability Problems: Navigating Stigma for Patient-centered Addiction Care without Guideline Support.

Substance Use Disorder Treatment Program, Shawnee Health Services and Development Corporation, Carbondale, IL [email protected]. Received for publication November 20, 2022; accepted December 12, 2022. The authors report no conflicts of interest.

UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA

Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position of assets, debts and capital that occur in the company's household as well as its profits and losses. The characteristics of financial reports in terms of quality are based on the Accounting Standards Guide (PSAK), namely: Understandability, Relevance, Materiality, Reliability, Honest presentation, Substance over form, Neutrality, Fair consideration and Completeness. Based on the problems mentioned above, we conducted community service at PT Pasanggrahan Citra Persada, which is an l‹loantral‹tor company engaged in structural work, architects and interiors, with an expert and skilled workforce. PT Pasanggrahan Citra Persada emphasizes sustainable company growth to become one of the best quality construction companies in Indonesia with competency development through human resource development, technology management and good corporate governance.