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How Instrumental is Organizational Agility Toward Sustainable Human Resource Management During the VUCA Situation
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 1
(2024)
The COVID-19 pandemic caused volatility, uncertainty, complexity, and ambiguity (VUCA), and has created an unprecedented change for all organizations to either evolved or seized to exist. The dynamism due to COVID-19 has forced the HRM function to look forward to organizational agility to adapt and stay in business. The approach to make a linkage between COVID-19, organizational agility, and sustainable HRM is theoretically argued based on a resource-based theory. By conceptualizing the work of...
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MENGGUGAT NARASI BESAR DAN SIMULAKRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and...
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PERANGKAP KAPITALISME DALAM ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
Capitalism is believed to bring profit to the owners of capital and encourage economic growth, but the bad impact it generates for the wider community is also more so that capitalism creates a seemingly endless snare. Accounting as part of the economy also can not be separated from capitalism. This article aims to explain the traps of capitalism inherent in the adoption of the International Financial Reporting Standard (IFRS). The traps of capitalism inherent in the adoption of IFRS include (a)...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REAKSI PASAR
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 2
(2016)
The objective of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure toward market reaction. CSR disclosure is measured by comparing the corporation CSR disclosure with the GRI standart. Market reaction is measured by abnormal return and unexpected trading volume. The sample of this research consist of 118 manufacture companies listed on the Indonesia Stock Exchange (BEI) in 2013. Multiple regressions were used to analyze the data. Based on the research, th...
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained...
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ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN PROFITABILITAS, LEVERAGE, DAN SIZE PERUSAHAAN (PERBANDINGAN ANTARA PERUSAHAAN PERBANKAN DI INDONESIA DAN THAILAND
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 1
(2015)
The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks...
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