Articles

Found 3 Documents
Search

BASIC SUPPLY CHAIN BAWANG MERAH (ALLIUM ASCALONICUM L) DI KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA DARI PERSPEKTIF SISTEM DINAMIS Widodo, Kuncoro Harto; Rembulan, Dewi
Industrial and Systems Engineering Assessment Journal (INASEA) Vol 11, No 2 (2010): INASEA Vol. 11 No. 2
Publisher : Industrial and Systems Engineering Assessment Journal (INASEA)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Shallot (Allium ascalonicum L) is a valuable agro-industrial commodity for community. The demand of the commodity in Indonesia increase progressively in the few years so that shallot is one of the pre-eminent products of Bantul Regency. Delays in shallot supply from local farmers stems from various problem in supply chain which is very dynamic. This study analyzes these problems from supply chain point of view by identifying the behavior of the system and by analyzing the relationships between the components. The study, then, describe their behavior within the supply chain by using a dynamic system. We obtain that there is three basic groups : farmers, warehouse, and user. Each group plays a role in providing quality, quantity and avalaibility, post harvest technique, production cost, and selling price.These three big groups influences the others in terms of quality, quantity and shallot supply, post-harvest process, and cost and sale price.
INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME Hatane, Saarce Elsye; Rembulan, Dewi; Tarigan, Josua
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.56 KB)

Abstract

This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit committee characteristics (size, gender, education, expertise), and audit quality toward the performance of the company measured through Non-Discretionary Net Income (NDNI) and Cash Flow Operation (CFO). This study is conducted on service listed companies in the Indonesia Stock Exchange (Service Industry) from 2010 to 2016 by panel data regression method analyzed using random effect model. The results of this study indicate that components in ICD have no significant impact on firm performance. Some components in the audit committees are found to have significant positive relationship towards financial performance. The empirical results suggest that ICD serve as a tool in aiding firm performance. A corporation should practice ICD extensively to enjoy the impact on the firm performance and value. Most research studies the relationship between intellectual capital disclosures and board diversity toward firm performance individually. The interaction of intellectual capital disclosures and audit committee characteristics is analyzed and studied to see whether audit committee characteristics is a factor that can help and improve the effectiveness of firm performance. Audit quality is also being analyzed and being taken into consideration as a variable. This is the first study to find the relationship towards the firm performance using NDNI and CFO as the dependent variables
INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME Hatane, Saarce Elsye; Rembulan, Dewi; Tarigan, Josua
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1320.56 KB) | DOI: 10.22441/mix.2019.v9i1.008

Abstract

This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit committee characteristics (size, gender, education, expertise), and audit quality toward the performance of the company measured through Non-Discretionary Net Income (NDNI) and Cash Flow Operation (CFO). This study is conducted on service listed companies in the Indonesia Stock Exchange (Service Industry) from 2010 to 2016 by panel data regression method analyzed using random effect model. The results of this study indicate that components in ICD have no significant impact on firm performance. Some components in the audit committees are found to have significant positive relationship towards financial performance. The empirical results suggest that ICD serve as a tool in aiding firm performance. A corporation should practice ICD extensively to enjoy the impact on the firm performance and value. Most research studies the relationship between intellectual capital disclosures and board diversity toward firm performance individually. The interaction of intellectual capital disclosures and audit committee characteristics is analyzed and studied to see whether audit committee characteristics is a factor that can help and improve the effectiveness of firm performance. Audit quality is also being analyzed and being taken into consideration as a variable. This is the first study to find the relationship towards the firm performance using NDNI and CFO as the dependent variables