LEMBAR
HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH
Judul karya ilmiah (artikel) : Investigating the Determinants of Partnership and Community Development Programs: Indonesia Perspectives Investigating the Determinants of Partnership and Community Development Programs: Indonesia Perspectives
Jumlah Penulis : 3 orang
Status Pengusul : Penulis ke 1
Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt
Identitas Jurnal Ilmiah
: a. Nama Jurnal : Cogent Business & Management : b. Nomor ISSN : ISSN: 23311975
: c. Volume, nomor, bulan, tahun
: Vol 6, 2019, 1 sd 11
: d. Penerbit : Cogent OA
: e. DOI artikel (jika ada) : https://doi.org/10.1080/23311975.2019.1682764 : f. Alamat web jurnal : https://www.cogentoa.com/journal/business-and-
management/articles?section=accounting-corporate- governance-business-ethics
: g. Terindeks di scimagojr / Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus
: scimagojr, Q3
Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi
Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :
Komponen Yang Dinilai
Nilai Maksimal Jurnal Ilmiah Nilai Akhir Yang Diperoleh Internasional
bereputasi (Maks 40)
Internasional Nasional Terakreditasi
(Maks 25)
Nasional Tidak Terakreditasi
(Maks 10)
Nasional Terindeks DOAJ dll.
(Maks 20)
a. Kelengkapan unsur isi artikel (10%) 4 2 2.5 1 2 3,70
b. Ruang lingkup dan kedalaman pembahasan (30%)
12 6 7.5 3 6 11,00
c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)
12 6 7.5 3 6 11,00
d. Kelengkapan unsur dan kualitas penerbit (30%)
12 6 7.5 3 6 11,50
Total = (100%) 40 20 25 10 20 37,2
Kontribusi Pengusul (Penulis Pertama /
Anggota Utama) Nilai pengusul = 40%*37,2 = 14,88 14,88
KOMENTAR / ULASAN PEER REVIEW
Kelengkapan dan kesesuaian unsur Penulisan sudah sesuai dan lengkap, mencakup; Title, Introduction, Literature review & Hypotheses, research methods, Results and Discussion, Conclution, Limitation, References. Substansi artikel sesuai bidang ilmu pengusul/penulis pertama (Ilmu Akuntansi). Ada benang merah dalam struktur penulisannya (skor=3,7).
Ruang lingkup dan kedalaman pembahasan Substansi artikel cukup sesuai dengan ruang lingkup jurnal (Cogent Business and Management).
Kedalaman pembahasan cukup, dimana kurang dari 10% rujukannya digunakan dalam proses pembahasan hasil. (skor=11).
Kecukupan dan Kemutakhiran Data &
Metodologi
Data dan metodologi merupakan metode terkini dan hasil penelitian menunjukkan ada kebaruan informasi. Lebih dari 10% rujukannya merupakan referensi 10 th terakhir, sebagian besar berupa Jurnal, (skor =11).
Kelengkapan unsur dan kualitas penerbit Jurnal ini termasuk sebagai Jurnal Internasional Bereputasi, ISSN: 23311975, terindeks di scimagojr, Q3; H index 8, Q3, SJR (2018) 0,22 (skor=11,50).
Indikasi plagiasi Hasil uji ternutin menunjukkan similarity index = 8%
Kesesuaian bidang ilmu Cukup sesuai dengan bidang ilmu pengusul, yaitu Akuntansi dan Auditing.
Cukup sesuai dengan bidang ilmu pengusul, yaitu Akuntansi dan Auditing.
Semarang, 2020
Reviewer 1
Prof. Dr. Abdul Rohman, M.Si, Akt NIP. 196601081992021001
Departemen Akuntansi FEB Undip Jabatan Fungsional : Guru Besar
√
LEMBAR
HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW KARYA ILMIAH : JURNAL ILMIAH
Judul karya ilmiah (artikel) : Investigating the Determinants of Partnership and Community Development Programs: Indonesia Perspectives Investigating the Determinants of Partnership and Community Development Programs: Indonesia Perspectives
Jumlah Penulis : 3 orang
Status Pengusul : Penulis ke 1
Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt
Identitas Jurnal Ilmiah
: a. Nama Jurnal : Cogent Business & Management : b. Nomor ISSN : ISSN: 23311975
: c. Volume, nomor, bulan, tahun
: Vol 6, 2019, 1 sd 11
: d. Penerbit : Cogent OA
: e. DOI artikel (jika ada) : https://doi.org/10.1080/23311975.2019.1682764 : f. Alamat web jurnal : https://www.cogentoa.com/journal/business-and-
management/articles?section=accounting-corporate- governance-business-ethics
: g. Terindeks di scimagojr / Thomson Reufer ISI knowledge atau di nasional / terindeks di DOAJ, CABi, Copernicus
: scimagojr, Q3
Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi (beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi
Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus Hasil Penilaian Peer Review :
Komponen Yang Dinilai
Nilai Maksimal Jurnal Ilmiah Nilai Akhir Yang Diperoleh Internasional
bereputasi (Maks 40)
Internasional Nasional Terakreditasi
(Maks 25)
Nasional Tidak Terakreditasi
(Maks 10)
Nasional Terindeks DOAJ dll.
(Maks 20)
a. Kelengkapan unsur isi artikel (10%) 4 2 2.5 1 2 3,8
b. Ruang lingkup dan kedalaman pembahasan (30%)
12 6 7.5 3 6 11,75
c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)
12 6 7.5 3 6 11,5
d. Kelengkapan unsur dan kualitas penerbit (30%)
12 6 7.5 3 6 11,75
Total = (100%) 40 20 25 10 20 38,8
Kontribusi Pengusul (Penulis Pertama tapi
bukan corresponding author) Nilai pengusul = 15,52
KOMENTAR / ULASAN PEER REVIEW
• Kelengkapan dan kesesuaian unsur Unsur penulisan artikel lengkap: Judul jelas dan singkat, Pendahuluan membahas dg jelas masalah yg diteliti, kajian literatur dan hipotesis berisi argument yg kuat dengan dukungan referensi yg baik, metode penelitian: jelas, diskusi/pembahasan, simpulan dan referensi: Jelas
• Ruang lingkup dan kedalaman pembahasan Substansi bahasan berkaitan dengan akuntansi yaitu penggunaan angka-angka akuntansi
(profitabilitas, intensitas modal) dalam implementasi Corporate Social Responsibility (dlm bentuk Partnership & Community Development). Isu dibahas dengan detail dengan dukungan argumen dan referensi yang baik dan terkini, sesuai kaidah penelitian akuntansi
• Kecukupan dan Kemutakhiran Data &
Metodologi
Data jumlahnya cukup dan mutahir serta disusun dengan menggunakan metodologi riset yang sesuai dengan konteks penelitian sosial
• Kelengkapan unsur dan kualitas penerbit Unsur kelengkapan penerbit: lengkap, masuk jurnal terindex scopus Q3, H-index 8 sjr = 0,22
• Indikasi plagiasi Memiliki tingkat similarity index 8%
• Kesesuaian bidang ilmu Topik sesuai dengan bidang ilmu pengusul yaitu akuntansi. Dalam ranah akuntansi topik ini (CSR/Community development) masuk dalam kajian Akuntansi Manajemen Stratejik atau Akuntansi Lingkungan/Keberlanjutan
Semarang, 17 April 2020
Reviewer 2
Prof. Anis Chariri, S.E., M.Com., Ph.D., Akt NIP. 196708091992031001
Departemen Akuntansi FEB Undip Jabatan Fungsional : Guru Besar
√
Document details
7 of 13
Investigating the determinants of partnership and community development programs: Indonesia perspectives
(Article) (Open Access), ,
Accounting Department, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia
Abstract
The purpose of this study is to provide evidence on the relationship between firm visibility and partnership and community development programs. The Partnership and Community Development (PCD) program was designed by government to enhance the capabilities of small businesses and improve social conditions in Indonesia. Through the PCD program, companies can optimize and create a synergy between their activities and stakeholders to achieve community welfare. A sample was selected from the Ministry of State-Owned Enterprises’ website in . The annual and sustainability reports of all State-owned Enteprises were examined to measure the performance of PCD programs.
The financial data were sourced from the Bloomberg database. Firm visibility was measured by profitability, firm size and capital intensity. This study provides evidence on the relationship between profitability, firm size, capital intensity and the level of engagement in the PCD program. This finding suggests that the visibility of SOEs is a significant driving force for participation in social responsibility activities through the PCD program. This study augments accounting and business literature by exploring the role of government as the primary stakeholder in encouraging the uptake of PCD. This finding suggests that the stakeholder pressure on SOEs in improving PCD programs seems can be explained by stakeholder theory This study is one of a few studies to investigate the impact of firm visibility on partnership and community development programs in a developing country. © , © The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) . license.
SciVal Topic Prominence
Topic:
Prominence percentile: 99.741
Author keywords
community development Indonesia partnership stakeholder state-owned enterprises Sustainability
Funding details
Funding sponsor Funding number Acronym
Universitas Diponegoro 329-109/UN7.P4.3/PP/2019 UNDIP
Funding text
This work was supporte by the Universitas Diponegoro [ - /UN .P . /PP/ ].
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The effects of firm size and industry on corporate giving
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Between politics and business: Boardroom decision making in state-owned Indonesian enterprises
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS | RESEARCH ARTICLE
The influence of tone at the top management level and internal audit quality on the
effectiveness of risk management practices in the financial services sector
Frank Kabuye1*, Nicholas Bugambiro1, Irene Akugizibwe1, Sharon Nuwasiima1and Sharon Naigaga1
Abstract: The purpose of this study is to examine the contribution made by the tone at the top management level and internal audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross- sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 62 financial services firms in Uganda. Results suggest that the tone at the top management level and internal audit quality are both significant predictors of effective RMPs. However, the predictive potential of tone at the top management level towards effective RMPs reduces when internal audit quality is present. These results support the idea that in terms of agency theory, top manage- ment should oversee and review the organization ’ s risks as a way of spearheading effective RMPs. Similarly, internal auditors should sufficiently and appropriately review and coordinate risk management efforts in the organization, since high-quality internal
Frank Kabuye
ABOUT THE AUTHORS
Frank Kabuye is a Lecturer in the Department of Accounting, Makerere University Business School.
He holds a degree of Master of Science in Accounting and Finance and Bachelor of Business Administration of Makerere University. His research interests are in the areas of auditing, accounting, risk management and finance.
Nicholas Bugambiro is a Teaching assistant in the Department of Accounting, Makerere University Business School. He holds a degree of Bachelor of Science in Accounting of Makerere University.
Irene Akugizibwe, Sharon Naigaga and Sharon Nuwasiima are also Lecturers in the Department of Accounting, Makerere University Business School. They are all holders of a degree of Master of Science in Accounting and Finance of Makerere University. Their research interests are in the areas of corporate governance, taxation, finan- cial reporting, risk management and sustainabil- ity reporting.
Frank Kabuye, Nicholas Bugambiro and Sharon Nuwasiima are also certified public
accountants.
PUBLIC INTEREST STATEMENT
To date, organizations across the world continue to seek for determinants of effective risk man- agement practices. This is because of the increasing risks in organizations irrespective of the different efforts by management, those charged with governance and third parties such as the regulators to combat risks. Risks unfa- vourably affect the organizational activities and as a result, organization’s fail to achieve their desired goals and objectives. In the Ugandan financial services sector, risks such as the credit risk, operational risk, compliance risk and fraud risks are common and lead to huge annual financial and non-financial losses. This has prompted the organization’s top managers, scholars and regulators to continue seeking for ways of increasing the effectiveness of the mul- titudes of risk management practices in the organizations. Therefore, this study suggests that appropriate tone at the top management level and internal audit quality are significant deter- minants of effective risk management practices in the financial services sector.
Kabuye et al.,Cogent Business & Management(2019), 6: 1704609 https://doi.org/10.1080/23311975.2019.1704609
© 2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
Received: 18 September 2019 Accepted: 09 December 2019 First Published: 16 December 2019
*Corresponding author: Frank Kabuye, Accounting, Makerere University Business School, Uganda.
E-mail:[email protected] Reviewing editor:
Collins G. Ntim, Accounting, University of Southampton, Southampton UK
Additional information is available at the end of the article
Page 1 of 24
ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS | RESEARCH ARTICLE
Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies
Cosmas Ikechukwu Asogwa1, Grace Nyereugwu Ofoegbu1*, Judith Ima Nnam1and Onyekachi David Chukwunwike1
Abstract: Purpose: This study examined the effect of corporate governance lea- dership models and attributes on firms ’ earnings quality using evidence from Nigerian quoted firms.
Design/Methodology/Approach: This study used an ex-post facto design with a two- stage multiple random and fixed effect regression analyses. A sample of 37 quoted firms in Nigerian Stock Exchange between 2014 and 2018 was selected for the study.
Findings: Relative to unitary corporate leadership, dual board leadership model out- performed and significantly improves earnings persistence and value relevance.
Earnings persistence and value relevance increased in boards where CEOs and board chairpersons have equal financial expertise. Also the quality of earnings improved significantly with a good mix of financial expertise and legal skills in the board. Thus, the capital market places a premium on such good leadership attribute mix.
ABOUT THE AUTHORS
Cosmas Ikechukwu Asogwa is a PhD researcher in the Department of Accountancy, University of Nigeria, an ICAN member. He researches on corporate governance, and earnings manage- ment.
Grace Nyereugwu Ofoegbu is a Senior Lecturer in the Department of Accountancy, University of Nigeria and holds a PhD in Accountancy. She is a Fellow of the Institute of Chartered
Accountants of Nigeria (ICAN). She supervised the completion of Cosmas Ikechukwu Asogwa’s PhD thesis on“Effect of Corporate Governance on Earnings Quality of Quoted Nigerian Firms” and this paper is an extension.
Judith Ima Nnam is a Lecturer in the Department of Accountancy, University of Nigeria. She holds a PhD in Accountancy, an ICAN member. She researches on financial reporting and accounting information system.
David Onyekachi Chukwunwike is a lecturer in the Department of Accountancy, University of Nigeria, a member of ICAN. He researches on corporate financial reporting and taxation
PUBLIC INTEREST STATEMENT
While corporate board leaders like CEOs with good financial knowledge can play a key role in improving the quality of reported earnings, they can apply such expertise for accrual discretion that is hard to detect, which can discount on firms’earnings quality. Hence, a review of the value relevance of board leadership structures and specific combinations become imperative.
A review from emerging economies context shows that such research area has been largely understudied, thus creating literature gaps with implications on portfolio choices. In Nigeria, the literature is scarce hence the need to examine and update how the evidence from emerging economies relates to firms in weak investor pro- tection areas for policy effectiveness. This study focuses on the effect of different board leadership models and attributes on firms’earnings quality of listed non-financial firms in Nigeria between 2014 and 2018, and the implications on earnings value relevance to the market participants.
Received: 26 July 2019 Accepted: 08 October 2019 First Published: 22 October 2019
*Corresponding author: Grace Nyereugwu Ofoegbu, Accountancy, University of Nigeria, Nigeria E-mail:[email protected] Reviewing editor:
Collins G. Ntim, Accounting, University of Southampton, United Kingdom
Additional information is available at the end of the article
Asogwa et al.,Cogent Business & Management(2019), 6: 1683124 https://doi.org/10.1080/23311975.2019.1683124
© 2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS | RESEARCH ARTICLE
Nexus of Comprehensive Green Innovation,
Environmental Management System-14001-2015 and Firm Performance
ParvezAlamKhan1and SatirenjitKaurJohl1*
Abstract: The massive influx of global warming, pollution, natural resource deple- tion, waste, wastewater, climate change, and loss of biodiversity are the primary sources of motivating firms to innovate within their businesses. This has caused great concern for academicians, policymakers and practitioners to find solutions in dealing with the environmental issues. To provide the answer to the exiting chal- lenges this study propounds the conceptual framework that explores the interven- tion of the new amendment in environment management system (14001 – 2015) towards innovation, comprehensive green innovation, and firm performance.
Therefore, the main objective of this study is to find out the role and effect of ISO14001-(2015) on general innovation and comprehensive green innovation. This study combined the institutional theory, (environmental management system) resource-based theory (general innovation, comprehensive green innovation) and stakeholder theory (firm performance) to maximise the resources utilisation though newly amended EMS14001-2015 to meet the stakeholders demands without com- promising the ecological standards. The proposed conceptual framework will pro- vide a holistic view of the firm in formulating strategies and implementing
Satirenjit Kaur Johl
ABOUT THE AUTHORS
Parvez Alam Khan is currently in second year PhD student under the supervision of Dr. Johl at University Technology PETRONAS Malaysia. His research intrest is in the area of Corporate Governance and Sustaibility.
ASSOCIATE PROFESSOR DR.SATIRENJIT KAUR JOHL HAS BEEN IN THE ACADEMIC,RESEARCH&CONSULTANCY FIELD SINCE1992.
SHE IS CURRENTLY ATTACHED WITH UNIVERSITY TEKNOLOGI PETRONAS(UTP).PRIOR TO THAT SHE WAS WITH THE UNIVERSITI UTARA MALAYSIA(UUM).SHE OBTAINED HER PHD(BUSINESS)FROM
THE UNIVERSITY OF NOTTINGHAM,U.K AND MASTER’S IN
MANAGEMENT MAJORING IN HRM FROM UUM.DR.JOHL IS ALSO A CERTIFIED TRAINER FROM THE INSTITUTE OF PERSONNEL AND DEVELOPMENT,U.K.SHE SUPERVISES MASTER AND PHD STUDENTS IN THE AREAS OF ENTREPRENEURSHIP,CORPORATE GOVERNANCE AND STRATEGIC MANAGEMENT.DR.JOHL HAS RECEIVED AWARDS FROM INTERNATIONAL BODIES FOR BEST DISSERTATION AWARDED BY BRITISH AEROSPACE AND LOUGHBOROUGH UNIVERSITY,U.
K.SHE HAS ALSO RECEIVED THE HARIRAM JAYARAN SPECIAL AWARD AND GOLD AWARD IN THE23RDINTERNATIONAL INVENTION INNOVATION&TECHNOLOGY EXHIBITION.
PUBLIC INTEREST STATEMENT
In industrial revolution 4.0, environmental and economic challenges are the motivation for every firms to innovate within their businesses.
Every innovation aims to save the resources of organisation and minimize the environmental pollution. However, current business practices of innovating product and process has increased the influx of global warming, pollution, natural resource depletion, waste, and wastewater
The environmental challenges have created pressuring needs to change the current practices of innovation. Therefore, there is need to think green at every level of the organisation.
A comprehensive green innovation of firm refers to the procurement of raw materials until the end life cycle of the product, process, service and organisation. This study aims to provide holistic view of the business performance to the inves- tors for investment decisions and for the gov- ernment to implement and monitor the environment saver policy for the future generation.
Khan & Johl,Cogent Business & Management(2019), 6: 1691833 https://doi.org/10.1080/23311975.2019.1691833
© 2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
Received: 03 September 2019;
Accepted: 22 October 2019 First Published: 12 November 2019
*Corresponding author: Satirenjit Kaur Johl, Management and Humanities, Universiti Teknologi PETRONAS, Malaysia
E-mail:[email protected] Reviewing editor:
Collins G. Ntim, Accounting, University of Southampton, Southampton, UK
Additional information is available at the end of the article
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS | RESEARCH ARTICLE
Working capital management, firm performance and macroeconomic factors: Evidence from Iran
Iman Soukhakian1and Mehdi Khodakarami1*
Abstract: This paper investigates the impact of working capital management (WCM) on firm performance among listed Iranian manufacturing firms, focusing on the direct and moderating roles of inflation and GDP variables. This study uses the ordinary least squares with robust standard errors to analyze panel data covering the period 2010 – 2016. Two-stage least squares with robust standard errors is also used to control the endogeneity problem. The results show that the cash conversion cycle (CCC) is negatively related to return on assets and to refined economic value added (REVA). That is, the shorter time the span between an expenditure to pur- chase raw materials and the collection of the receivables for sold goods, the higher the performance. However, when endogeneity problem is controlled for, CCC loses its relationship to REVA. Macroeconomic variables are positively and significantly related to ROA, but only inflation is significantly related to REVA. Moreover, macro- economic factors do not moderate the relationship between WCM and firm
performance.
ABOUT THE AUTHORS
Iman Soukhakian is a student of accounting at the University of Tehran, Tehran, Iran. Related to his interests, he is fond of corporate finance, business strategy, cost stickiness and audit quality.
Mehdi Khodakarami is a student of accounting at the University of Tehran, Tehran, Iran. His research interests lie around the issues of cor- porate finance, financial reporting quality, and auditing.
PUBLIC INTEREST STATEMENT
This study contributes a determination of the moderating role of macroeconomic factors (GDP and Inflation) for the relationship between WCM and firm performance. Further, the relationship macroeconomic factors have to that perfor- mance, has been investigated. The findings show that the adoption of an aggressive working capital strategy leads to the improvement of accounting- based performance. However, WCM is not signifi- cantly related to economics-based performance, while the endogeneity is controlled. To the best of the authors' knowledge, limited attention has been paid to WCM and economics-based firm performance, and their relevant endogeneity problem. Based on the findings, macroeconomic factors have different direct consequences for short-term and long-term performances of Iranian listed manufacturing firms. Also, these factors don’t moderate the relationship between cash conversion cycle and relevant firm perfor- mance measures. Based on the literature reviewed, this paper is a pioneer in investigating the moderating role of macroeconomic condition in the relationship between WCM and firm per- formance, as well as evaluating the influence of WCM on economics-based performance concept.
Soukhakian & Khodakarami,Cogent Business & Management(2019), 6: 1684227 https://doi.org/10.1080/23311975.2019.1684227
© 2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license.
Received: 11 September 2019 Accepted: 17 October 2019 First Published: 25 October 2019
*Corresponding author: Mehdi Khodakarami, Department of Accounting, University of Tehran, Tehran, Iran
E-mail:[email protected] Reviewing editor:
Collins G. Ntim, University of Southampton, United Kingdom Additional information is available at the end of the article
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