Government Society Research Articles

The Effect of Gender Equality on Work Performance, Career Development with Organizational Culture as an Intervening Variable (Case Study: Civil Servants in Medan City)

Gender Equality is a very important social issue and is widely discussed in various circles, especially in an organization. Gender equality is applied due to gender discrimination revolving around the inequality of opportunities that employees have in improving work performance and developing careers in a company organization, both private and government companies, especially female workers or employees. The purpose of this study is to analyze the effect of gender equality on work performance, career development with organizational culture as an intervening variable (case study: Medan city civil servants. The data collection method for this study is in the form of a questionnaire that will be distributed to civil servants in Medan City using Likert Scale Measurement. The population in this study were all employees who work as civil servants in the Medan City area. The population of civil servants in Medan City in 2023 is 10318 spread across all government agencies in Medan City. This study uses snowball sampling, the number of samples in this study is 385 samples. The data analysis method uses quantitative descriptive analysis, namely by distributing online and offline questionnaires. Data analysis using SEM-PLS and SPSS software version 24. The results of the study indicate that gender equality affects work performance through organizational culture and gender equality affects career development through organizational culture

Analysis of the crisis resilience of utilities in the ownership of municipalities in Hungary between 2006 and 2022

Hungary’s utility sector, encompassing district heating, water services, waste management, and public transport, has experienced notable shifts from municipal to privatized ownership and back to community control between 2006 and 2022. The purpose of this study is to assess the financial performance and crisis resilience of municipally owned utility companies in Hungary between 2006 and 2022, with a particular focus on the impact of state price regulation and the role of economic cycles. The regulation was intended to ensure service affordability but imposed significant constraints on financial flexibility and investment capacity. The study targeted a sample of Hungarian local government companies, with two distinguished periods (2006–2013 and 2014–2022), examining seven different financial indicators (formulas), e.g., EBITDA, ROA, etc., with variance analysis and correlation analyses. These revealed that while companies operated effectively during periods of economic growth, the post-2020 polycrisis, characterized by challenges such as the COVID-19 pandemic and rising energy prices, exposed vulnerabilities, especially in the district heating sector. Financial indicators, including EBITDA margin and liquidity ratios, showed mixed results, with profitability improving in certain sectors but liquidity and return on assets (ROA) declining, indicating stress on short-term solvency. The paper suggests that while price regulation maintained affordability, it limited the capacity for swift adaptation during crises. To enhance resilience, the study recommends incorporating more adaptive regulatory frameworks and investing in renewable energy and operational efficiency. These changes would help municipally owned utility companies better withstand economic fluctuations and maintain service continuity, contributing to long-term financial and service stability. AcknowledgmentProject no. TKP2021-NKTA-51 has been implemented with support from the Ministry of Culture and Innovation of Hungary from the National Research, Development and Innovation Fund, financed under the TKP2021-NKTA funding scheme.This study was done in Széll Kálmán Public Finance Lab of Ludovika University of Public Service, Budapest.

Hidden in Plain Sight: A Data-Driven Approach to Safety Risk Management for Highway Traffic Officers

Highway traffic officers (HTOs) are often exposed to life-threatening workplace incidents while performing their duties. However, scant research has been undertaken to address these safety concerns. This research explores case study data from highway incident reports (held by National Highways, a UK government company) and employs deep neural network (DNN) in unearthing patterns which inform safety decision makers on pertinent safety challenges confronting HTOs. A mixed philosophical stance of positivism and interpretivism was adopted to synthesise the findings made. A four-phase sequential method was implemented to evaluate the validity of the research viz.: (i) architectural design; (ii) data exploration; (iii) predictive modelling; and (iv) performance evaluation. The DNN model’s predictive performance is benchmarked against three other machine learning models, namely Support Vector Machines (SVM), Random Forest (RF), and Naïve Bayes (NB). The DNN model outperformed the other three models. Findings from the data exploration also show that most work operations undertaken by HTOs have a medium risk level with night shifts posing the greatest risk challenges. Carriageways and traffic management enclosures had the highest incident occurrence. This is the first study to uncover such hidden patterns and predict risk levels using a database specifically for HTOs. This study presents evidence-based information for proactive risk management for HTOs.

ESG SCORES, EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE: EVIDENCE FROM POLAND

The paper's main aim is to investigate the relationship between the ESG activities scores and profitability metrics of 33 public companies listed on the Warsaw Stock Exchange. By utilizing the Refinitiv methodology, we answer whether a company's environmental, social and governance performance perspectives positively affect the ROA, ROE and ROC ratios or whether there is a negative relationship. A secondary objective of the research is to investigate the relationship between profitability and the magnitude of aggregate-based earnings management in the tested sample. The moderating effect of earnings manipulation on the links between ESG performance and a company's profitability metrics is a research gap that has not been well-studied to date.This research demonstrates contradictory results: a positive relationship between the social dimension of ESG activities and the financial performance of companies was observed regarding ROE and ROC ratios. The negative impact of the environmental pillar rank on the ROA ratio was captured only in selected regression analyses. The governance pillar score did not statistically affect the tested profitability metrics. On the other hand, we gathered evidence that public companies with a high range of non-financial disclosures tend to alter earnings via accruals, and discretionary accruals statistically affect the ROA, ROE and ROC ratios. This finding contrasts previous research claiming that the earnings management phenomenon is a typical agency problem and that the policy of non-mandatory disclosures following the ESG assumptions could constrain the asymmetry of information and managerial information advantages.

Exploring the Impact of Board Structure and Governance Practices on Integrated Reporting Quality: CSR as A Moderating Variable

Presentation report integrated (IR) in Indonesia is still naturally voluntary and partly big studies previously conducted in developed country capital markets, and studies conducted in emerging country markets Still seldom as well as companies that voluntarily choose to adopt IR possible to own Lots of flexibility in matter disclosure information. Purpose study this is to influence a positive board of directors and Governance Company to quality reporting moderated integratedcorporate social responsibility (CSR). Study this uses agency and stakeholder theory which emphasizes that governancecompanies can increase quality reporting integrated that can strengthen connection with the existence of CSR and companies obliged to give report as information to stakeholders. Retrieval technique sample uses method purposive sampling. Sample in study this is the incoming companythe LQ-45 index is listed on the Indonesia Stock Exchange (IDX) with as many his observations as many as 175 observations. For the test, the hypothesis used analysis regression multiple and MRA using application stata. The results of the research show the board of directors and governance companies are influential in the quality of reporting integrated and corporate social responsibility (CSR) strengthens the connection between the board of directors and governance companies in the quality of reporting integrated.

Market Reaction to ESG Information Disclosure A Case Study of Midea Group

Abstract: As global environmental issues become increasingly severe, investors are paying more attention to corporate sustainability. They realize that focusing solely on financial performance is insufficient; a company's environmental, social, and governance (ESG) performance must also be considered. In China, with the goal of carbon neutrality highlighting the importance of ESG, concepts such as ESG investment, reporting, and rating are flourishing. Corporate ESG actions are becoming a new focal point for investors. This paper takes the ESG information disclosure of Midea Group as a case study, using an event study model to explore the stability of the companys stock price and the variation in its returns during the event window, thus analyzing the market's short-term reaction to ESG information. The study finds that the ESG reports issued by Midea Group have a positive impact on the stock market to some extent, significantly reducing stock price volatility and inducing a positive trend in abnormal returns.

Eutrophicated: Tracking colonial histories of phosphate matter and the Plantationocene inheritances of the River Wye

This article examines the River Wye in the southwest UK as a political ecology marked by relations of colonial inheritance. A controversial case of contemporary British river pollution, the Wye is suffering from increasingly dramatic eutrophication events, with nutrient pollution from mineral phosphate fertilisers used in industrial agriculture causing algal blooms that destroy the river's ecology. This paper complicates dominant framings of the Wye's eutrophication as a local event and future crisis, instead arguing that eutrophication is structured by over a century of colonial histories of phosphate. Motivated by recent debates in geography and other cognate disciplines on decolonial ecology and the Plantationocene that point to the colonial origins of ecological crisis, this paper develops a theoretical framework of inheritance/transmission to articulate the situated histories of violence and dispossession shaping phosphate matter. It then empirically tracks the phosphate inheritances of the Wye by analysing the archives of the British Phosphate Commissioners (1873–1983), a 20th century governmental company that procured fertiliser for the British Empire by intensively mining phosphates on the Pacific Islands of Nauru and Banaba. Through this archive emerges a history in which, on a national and local level, the Wye is connected to the people, corporations, and institutions responsible for the emergence of the mineral phosphates industry that has spread ecological devastation across the globe. Through theoretically and empirically examining the Wye's phosphate inheritances, this paper foregrounds ethical obligations to think systematically and historically about phosphates as a prerequisite for bringing about deep structural changes needed to repair phosphate's harms.

Frontier AI developers need an internal audit function.

This article argues that frontier artificial intelligence (AI) developers need an internal audit function. First, it describes the role of internal audit in corporate governance: internal audit evaluates the adequacy and effectiveness of a company's risk management, control, and governance processes. It is organizationally independent from senior management and reports directly to the board of directors, typically its audit committee. In the Institute of Internal Auditors' Three Lines Model, internal audit serves as the third line and is responsible for providing assurance to the board, whereas the combined assurance framework highlights the need to coordinate the activities of internal and external assurance providers. Next, the article provides an overview of key governance challenges in frontier AI development: Dangerous capabilities can arise unpredictably and undetected; it is difficult to prevent a deployed model from causing harm; frontier models can proliferate rapidly; it is inherently difficult to assess frontier AI risks; and frontier AI developers do not seem to follow best practices in risk governance. Finally, the article discusses how an internal audit function could address some of these challenges: Internal audit could identify ineffective risk management practices; it could ensure that the board of directors has a more accurate understanding of the current level of risk and the adequacy of the developer's risk management practices; and it could serve as a contact point for whistleblowers. But frontier AI developers should also be aware of key limitations: Internal audit adds friction; it can be captured by senior management; and the benefits depend on the ability of individuals to identify ineffective practices. In light of rapid progress in AI research and development, frontier AI developers need to strengthen their risk governance. Instead of reinventing the wheel, they should follow existing best practices. Although this might not be sufficient, they should not skip this obvious first step.

Hybrid organization: How it works?

This research was conducted to find out how a hybrid organization concept can be applied to various types and scopes of organizations. There are several things becoming the main focus in this hybrid organization research, namely to find out the extent to which the development of hybrid organizations in its practice when implemented and to find out what types of logic are used by various organizations in implementing hybrid organizations. The findings of the study showed that the concept of hybrid organizations has developed widely in the theory and practice of managing an organization. The concept of hybrid organizations has even been used by several sectors/fields of organizations, including small business organizations, construction projects, social enterprises, government companies, and even universities. This research concludes that the concept of a hybrid organization can be applied to various types & lines of organization because it is generally translated into the same concept in its application. However, some differences are characterized by the use of logic that each organization has that underlies the application of the hybrid organizational concept.

IT Proficiency in A Media and Publishing Company Using the COBIT 2019 Framework

Information technology plays a pivotal role in enhancing company performance by streamlining data management processes. The company, currently transitioning from the SAP ERP system to the Odoo ERP system, faces significant challenges, particularly regarding the readiness of human resources and data migration. This study aims to elevate the IT capability level to identify domain priorities and establish procedures that will bolster IT utilization to meet corporate objectives. Employing the COBIT 2019 framework, this research evaluates the company's IT governance through capability level measurements conducted via interviews. The assessment identified three priority domains: APO12 (Managed Risk) and APO13 (Managed Security), both at level 2 with a 65% rating, and BAI10 (Managed Configuration), also at level 2 but with a slightly higher score of 65.4%. These domains fall short of their targets, with APO12 and APO13 aiming for level 4, and BAI10 targeting level 3, as per company goals. The findings indicate that these domains require significant improvement to meet the desired capability levels. Recommendations include focusing on risk management, enhancing HR training, improving configuration and security of information systems, and customizing ERP modules to address specific company issues. By implementing the suggested recommendations, the company can significantly enhance its IT capabilities, thereby achieving its corporate objectives more efficiently. These improvements will facilitate a smoother transition to the Odoo ERP system, ensuring better risk management, security, and configuration management.

PENERAPAN MONITORING JARINGAN DENGAN ZABBIX PADA PT. PLN (PERSERO) UIP BAGIAN SUMBAGSEL

PT PLN (Persero) UIP SUMBAGSEL, as a government company in the energy sector, faces challenges in ensuring reliable and efficient internet network access for employees. The lack of a monitoring system that assists administrators in monitoring network devices causes difficulties in ensuring consistent device status and connectivity. Zabbix is an open-source software for network monitoring, offering an effective solution to monitor network performance and detect problems in real-time. This research aims to design and implement a network monitoring system using Zabbix at PT PLN (Persero) UIP SUMBAGSEL. The research method used is Network Development Life Cycle (NDLC), which includes the stages of analysis, design, simulation, implementation, monitoring, and management. The results showed that Zabbix is able to detect Mikrotik devices connected to the network and monitor device performance, such as network traffic and memory usage. In conclusion, the implementation of monitoring with Zabbix is effective for monitoring the availability of network devices, which is expected to increase operational efficiency and productivity at PT PLN (Persero) UIP SUMBAGSEL.

Research on Intercity Railway Subsidy Mechanism Optimization from the Perspective of a Government–Company Game Model: A Case Study of Henan Intercity Railway

Intercity railway is an important part of public transportation, and the priority development of public transportation cannot be achieved without the support of government policies. This paper aims to find a more reasonable subsidy model for the governments and intercity railway companies. The paper analyzes the mechanism of intercity railway subsidy and uses the evolutionary game method to balance interests among governments, railway companies and social capitals. The main conclusions are as follows: (1) The introduction of performance subsidy into the traditional loss subsidy strategy can alleviate the conflict of interests between government and companies, and achieve a win-win conclusion: an annual revenue of 50 million RMB for the railway and 4 million RMB for the social capitals could be generated by the new subsidy model. (2) According to different intercity railways, reference performance standards are different, and operating mileage, pairs of trains and passenger flow are some of the factors that can be considered. The innovation of this paper is the introduction of a new dynamic subsidy model that combines performance and loss subsidies to intercity railways. For sustainable transportation development, it is significant for the government to develop a new reasonable intercity railway subsidy strategy.

Assess human blood uranium levels of some Iraqi companies

The goal of this study is to measure the uranium concentration levels in the blood of Iraqi workers employed in certain government companies. Assessing the initial level of uranium toxicity in their blood and the possibility of health problems occurring. 184 blood samples from Iraqi government companies and the control group were collected in this study. A solid-state nuclear track detector (CR-39) was used to measure the amount of uranium present. Two drops of blood (100 μl) were placed on CR-39. The CR-39 was irradiated with a thermal neutron using the fission-track technique (241Am-9Be) to determine the uranium concentration in blood samples. The statistical analysis is carried out using the Origin Lab 2024 version. The results show the average of uranium concentration at all locations has a higher level compared to the control group. The blood samples from workers at the phosphate company had the highest amount (1.021 ± 0.050 μg/l), compared to samples from other factories. This result confirms that there is a connection between the concentration of uranium and phosphate substances. The results suggest that there is a slight increase in uranium levels that is related to both age and years of employment.

GAMBARAN KONSEP DIRI PENYANDANG DISABILITAS FISIK TUNA DAKSA YANG BEKERJA

Work is essential for fulfilling life's needs, including for physically disabled individuals. These individuals have significant opportunities in the workforce, supported by government initiatives aimed at enabling their employment. Despite this support, their participation remains low due to internal and external factors. Internal factors include a low self-concept, while external factors involve a work environment that is not accommodating to people with disabilities.This research aims to provide an overview of self-concept and the factors influencing the self-concept of physically disabled individuals working in government companies. A qualitative approach with narrative methods was used, involving semi-structured interviews conducted twice. Thematic analysis was employed to analyze the data.The results indicated that all three participants had a positive self-concept. They accepted their life conditions and maintained realistic expectations based on their abilities. Influential factors shaping their self-concept included support from parents and friends. Additionally, age differences were found to be a differentiating factor.

Females in Corporate Board Diversity and Its Impact on Earnings Quality

Earnings quality is formed on corporate governance. The company's internal governance mechanism consists of the president director, the finance director, the board of directors, commissioners, and the audit committee. However, there is still a lack of studies exploring the relationship between female in-board diversity and earnings quality, especially in Indonesia. It is because Indonesia has a unique corporate governance system, even though Indonesia follows a corporate governance system on the European continent, namely the two-tier boards. This study aims to determine the influence of female president directors, female finance directors, female board of directors, female board of commissioners, and female audit committee on earnings quality. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange. Samples were selected using the purposive sampling method, and 70 companies were selected as research samples with a total data collection of 350 data from the research period of 2018-2022. Data analysis in this research uses multiple linear regression. The results of this study indicate that the presence of a female president director, a female finance director, and a female board of commissioner negatively affects earnings quality. On the other hand, the presence of the female board of directors has a positive effect on earnings quality. The female audit committee does not affect earnings quality. The author can conclude that the female gender still does not play an important role in the company's management to increase earnings quality because female’s behavior is more callous and not more assertive than male.

Measuring ERP System Readiness with COBIT 2019 at IT Vendor Industry

The application of information technology that supports company business activities in IT services can be assessed for its IT governance capabilities using the COBIT 2019 framework, including security aspects. This research aims to determine the company's IT governance capabilities in the Managed Risk (APO12), Managed Security (APO13), and Managed Configuration (BAI10) domains to overcome security risks and provide recommendations for achieving a higher level of capability. This qualitative research uses data obtained through interviews and literature studies. Based on the results of capability measurements, the company received a score at level 2 to target levels 3 and 4, which indicates a gap of 1 to 2 levels. Recommendations include improving risk understanding, security awareness, security controls, and configuration management. Additionally, recommendations for ERP modules such as risk management, information security management, project management, configuration management, and quality management are proposed to address the identified issues.

Moderating role of firm characteristics on the relationship between corporate social responsibility and financial performance: evidence from India

PurposeThe effect of corporate social responsibility (CSR) on corporate financial performance (CFP) is shown to depend on both firm-specific and external factors. This study investigates the moderating role of two firm-specific factors – the firm life-cycle stage and ownership structure – on the CSR–CFP relationship in a developing economy setting – India.Design/methodology/approachThe study covers 1,419 listed companies in India during 2015–21. The firm lifecycle is represented using firm age and future growth prospects. Ownership is represented through a dummy variable and promoters’ holding percentages. Return on assets (RoA) is used as a measure of CFP, while CSR intensity, i.e. the ratio of CSR expenditure to profit after tax (PAT), is used to represent CSR. Fixed effect panel regression and generalized method of moments (GMM) models are used for data analysis.FindingsCSR expenditure has a significant negative impact on CFP. Firm age and future growth prospects amplify this negative impact, indicating that the firm life-cycle has a significant negative moderating effect on the CSR–CFP relationship. Furthermore, the impact of CSR on CFP is worse for government companies than private ownership. Promoters’ holdings have a positive impact on the CSR–CFP relationship.Research limitations/implicationsThe results question the validity of mandatory CSR expenditure on companies operating in developing countries and call for a differentiated policy approach to CSR expectations based on firm characteristics. This study also enhances the existing literature on CSR–CFP.Originality/valueThe growing research on CSR–CFP has limited coverage of firm characteristics as contributing factors. Hence, this paper helps in enhancing the existing literature on CSR–CFP and makes it more relevant to firms with specific characteristics.

Independent Commissioners: How Independent?

Companies are managed by directors whose decisions and actions are overseen by a board of commissioners, which includes both commissioners and independent commissioners. An independent commissioner is a party that shares no relationships with the company's directors or the company itself. However, the independence of independent commissioners in performing their duties is questionable. This research examined the independence of independent commissioners using a normative juridical research method based on primary data, secondary data, and other relevant information. The juridical research method focuses on existing realities or implementation in the real world compared to the normative expectations or standards. The results showed that independent commissioners are not entirely independent, particularly in state-owned enterprises where connections with affiliates persist. Additionally, independent commissioners often had direct or indirect relationships with the government, with some being former civil servants or government supporters. Meanwhile, private companies tend to appoint commissioners based on prior personal relationships, such as friendships, rather than familial or business affiliations. Despite these connections, independent commissioners remain crucial for stakeholders interested in the company's governance. This research highlights the complexities surrounding the independence of commissioners and underscores the need for clearer definitions and enforcement of independence in corporate governance.

RETHINKING CORPORATE PRIORITIES: THE SURGE OF ESG INVESTING AND GREENWASHING RISKS

ESG investing, centered on a company's environmental, social, and governance practices, has surged in popularity as businesses recognize the imperative of catering to a wider array of stakeholders beyond shareholders. Investors have transitioned from a profit-centric ethos to one that prioritizes broader societal impact. Evaluation criteria now encompass a company's commitment to ESG principles and responsible business conduct. This transformative investor perspective encourages companies to openly embrace ESG integration, particularly emphasizing environmental considerations. Nevertheless, the specter of greenwashing, where companies engage in deceptive practices to feign environmental responsibility, persists as a contentious issue in the ongoing dialogue surrounding ESG investing.

Conflict Resolution as A Game: The Government's Policy Agenda has Been Neglected Through Negotiation and Compensation

Purpose: This research examines how official actors play a role in resolving conflicts between the farming community and the cement company. Method: This qualitative research focuses on farmers in Puger District affected by PT Imasco Asiatic's irrigation canal closure, as well as community leaders. In-depth interviews will be conducted with participants, and data will be confirmed using GIS for accuracy. GIS is used to verify the accuracy of the information. Result and Discussion: Commodity factories in Indonesia have refused to implement the government's policy agenda and instead negotiated with the Water User Farmers Association (HIPPA) and provided compensation. Both official and unofficial parties, including community and religious leaders, tried to resolve the conflict, but HIPPA, without deliberation, agreed to accept compensation. The change in attitude of the Puger Kulon farming community made the government's struggle meaningful. The role of actors in the policy process is complex, with each actor competing to open policy windows and influence the agenda-setting stage. Implication of the Research: This research contributes to the existing literature by providing insights into conflict resolution between government companies and citizens. On the other hand, highlighting the role of actors in the policy process is complex, with each actor competing to open policy windows and influence the agenda-setting stage. Originality/Value: Official actors (government) dominate in policy making. However, the government has no coercive power since there is a non-official group (outside government) that has negotiated and changed the behavior of farmers.