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"Fokus dari studi kasus ini ialah tentang material misstatement di laporan keuangan yang terjadi dikarenakan penipuan akunting yang dilakukan oleh Perusahaan Enron. Tujuan dari studi kasus ini untuk mengevaluasi masalah mengenai penipuan berdasarkan 4 faktor yakni Etika, Manajemen Penghasilan, Corporarte Governance dan lobbying. Pertanyaan yang ada di studi kasus ini dijawab berdasarkan jurnal yang diberikan oleh dosen dan jurnal yang ada di laman edukasi lainnya.

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The focus of this case study is about material misstatement on financial statement which caused due to accounting fraud that was originally made by Enron Corporation. The purpose of this case study is to evaluate the problems about the fraud using four perspectives which are ethics, earning management, corporate governance, and lobbying The questions were answered by referring to journals that given by the lecturer or any journals that already identified in many education websites."

"Skripsi ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap foreign direct investment dari Jepang dan Singapura di Indonesia pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2007-2012. Proksi dari mekanisme corporate governance adalah family ownership dan family chair. Mempertimbangkan tiga mekanisme potensial yaitu monitoring cost, local adaption, dan institutional logic yang mempengaruhi kecenderungan investasi dari perusahaan Jepang dan Singapura. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan regresi logistik. Hasil dari penelitian menunjukkan bahwa ketiga mekanisme potensial sesuai. Pengaruh family chair terhadap kecenderungan investasi hanya signifikan pada perusahaan Jepang. Sementara, pengaruh family ownership tidak signifikan terhadap kecenderungan investasi untuk kedua negara.

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The aim of this study is to analyze the impact of corporate governance mechanism on foreign direct investment from Japanese and Singaporean firms in Indonesia with regards to manufacturing firms which are listed in Indonesia Stock Exchange (IDX) in the 2007-2012 period. The proxy for corporate governance mechanism is family ownership and family chair. It takes into account three potential mechanisms which are monitoring costs, local adaption, and institutional logic that affects the investment likelihood of Japanese and Singaporean firms. This study is a quantitative study which uses logistic regression. The results of the study shows that the three potential mechanisms is applicable. The impact of family chair on investment likelihood are only significant for Japanese firms. On the other hand, the impact of family ownership does not significantly effect on investment likelihood for both countries."

"ABSTRAKSkripsi ini membahas mengenai penerapan tata kelola pada koperasi syariah di Indonesia. Metode yang digunakan adalah metode kualitatif dengan desain deskriptif terhadap salah satu koperasi syariah di Indonesia. Pengujian atas tata kelola pada koperasi syariah dilakukan dengan uji kepatuhan dengan Peraturn Menteri yang berlaku, yakni Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No. 35.2/PER/M.KUM/X/2007 mengenai Standar Operasi Manajemen pada koperasi syariah. Selain itu, penelitian ini menguji tata kelola koperasi syariah dengan Governance Metrics International, yakni pengujian tata kelola pada perusahaan. Pengujian ini telah disesuaikan dengan kebutuhan koperasi yang memiliki prinsip tersendiri dalam mengelola usaha bisnisnya. Hasil penelitian karya tulis ini menyarankan adanya penerapan tata kelola yang sesuai dengan Peraturan Menteri.

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ABSTRACTThis thesis discusses about the application of sharia in cooperative governance in Indonesia. The method used is descriptive qualitative method to the design of one of Indonesia's Islamic cooperatives. Tests on cooperative governance in Islamic done tests compliance with applicable with Regulation Minister, No. 35.2/PER/M.KUM/X/2007 the Standard Operations Management in Islamic cooperatives. In addition, this research examines cooperative governance in Islamic Governance Metrics International, which is testing the company's governance. This test has been adapted to the needs of co-operative which has its own principles in managing their business. The results of this research paper suggests the implementation of corporate governance in accordance with the Regulation of the Minister."

"Ketidakpastian makro ekonomi sehubungan dengan terjadinya volatilitas nilai tukar mata uang asing, harga dan permintaan akibat pandemi COVID-19, serta terjadinya perubahan iklim. PT XYZ dinilai memiliki budaya yang tidak kondusif tercermin oleh tidak tepat waktu dalam menyelesaikan penutupan pembukuan dan menyampaikan laporan keuangan. Kondisi ini diperburuk karena PT XYZ mengalami nilai hutang lebih tinggi dari nilai asset yang di miliki (PT XYZ, 2022). Hal ini mengakibatkan nilai modal perusahaan menjadi negatif atau sering disebut dengan istilah “Capital Deficiency”. Diperlukan langkah strategis untuk dapat keluar dari masalah-masalah yang dialami PT XYZ, salah satu strategi perusahaan adalah melakukan transformasi budaya & tata kelola. Penelitian ini bertujuan menganalisa bagaimana transformasi budaya organisasi & tata kelola mendukung kelangsungan hidup usaha (going concern) yang lebih bersifat jangka eknik. Penelitian ini dilakukan dengan menggunakan metode penelitian triangulasi melalui kuisioner dan wawancara dengan eknik analisis konten, tematik, dan konstan komparatif. Survei dilakukan terhadap karyawan PT XYZ sedangkan wawancara dilakukan dengan Kepala Bagian Perusahaan dari beberapa fungsi. Hasil penelitian menunjukan bahwa nilai “AKHLAK” & ketiga pilar komitmen organisasi mendorong terciptanya budaya yang kondusif. Keterikatan emosional (rasa memiliki terhadap organsiasi) dan kepercayaan terhadap nilai-nilai organisasi meningkatkan kinerja karyawan, produktifitas, efisiensi, & kinerja keuangan. Hasil penelitian ini sesuai dengan penelitian (Rashid et al., 2003) yang mengatakan bahwa terdapat hubungan positif antara budaya perusahaan, komitmen organisasi, dan kinerja keuangan. Kedua, terdapat peran budaya yang kondusif dan tata kelola perusahaan yang membaik, dalam memastikan kelangsungan hidup usaha PT XYZ. Tata kelola perusahaan menjadi faktor yang mencerminkan atribut kontrol, pengawasan, dan dukungan terhadap rencana serta tindakan manajemen yang dimaksudkan untuk mengatasi kesulitan keuangan hasil ini sejalan dengan penelitian (Zureigat et al., 2014; Parker et al., 2005). Good corporate governance berimplikasi pada kinerja perusahaan namun dibutuhkan adanya budaya organisasi yang kondusif, hasil ini sejalan dengan penelitian yang dilakukan oleh (Manik, 2014). 

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Macroeconomic uncertainty related to volatility in foreign currency exchange rates, prices, and demand due to the COVID-19 pandemic, and climate change. PT XYZ is considered to have a culture that is not conducive to the wrong time in completing book closings and submitting financial reports. This condition is exacerbated because PT XYZ experiences a debt value that is higher than the value of its assets (PT XYZ, 2022). This causes the value of capital to be negative or often referred to as Capital Deficiency. Strategic steps are needed to get out of the problems experienced by PT XYZ, one of the company’s strategies is to carry out a cultural transformation & corporate governance. This study aims to analyze how the transformation of organizational culture & corporate governance supports the company's going concern which is more long-term in nature. This research was conducted using the triangulation research method through questionnaires and interviews with content, thematic, and constant comparative analysis techniques. The survey was conducted with employees of PT XYZ while interviews were conducted with the Heads of Company Sections from several functions. The results of this study indicate that “AKHLAK” values & third pillar of organizational commitment encourage the creation of a conducive culture. Emotional attachment (sense of belonging to the organization) and belief in organizational values improves employee performance, productivity, efficiency, & financial performance. The results of this study are by research (Rashid et al., 2003 who said that there is a positive relationship between corporate culture, organizational commitment, and financial performance). Second, there is the role of a conducive culture and improved corporate governance, in ensure the PT XYZ's going concern supported by organizational commitment. Corporate governance is a factor that reflects the attribute control, supervision, and support for management plans and actions intended to overcome financial difficulties this result is in line with the study conducted by (Zureigat et al., 2014 and Parker et al., 2005). Good corporate governance has implications for company performance but a conducive organizational culture is needed, which is in line with research conducted by (Manik, 2014)."

"Skripsi ini membahas mengenai penerapan etika bisnis dalam prinsip-prinsip corporate governance di pengaturan pasar modal Indonesia yang dapat memberikan value bagi suatu Perseroan sebagai kontribusi terhadap pencegahan praktek tindakan korupsi, kolusi, dan nepotisme. Dengan mengkaitkan kepada prinsip-prinsip corporate governance OECD yang diadopsi KNKG selaku lembaga independen dan Bapepam sebagai badan pengawasan dan evaluasi dalam pelaksanaan penerapannya pada Perseroan di Indonesia. Kontribusi pasar modal Indonesia di dunia internasional diarahkan dengan dilakukannya pengawasan dan evaluatif oleh ASEAN dalam suatu pemeringkatan dalam hal penegakan hukum, tugas dan tanggung direksi dan dewan komisaris beserta pemegang saham, perlindungan terhadap para pemegang saham dan para pemangku kepentingan. Dengan menggunakan metode penelitian deskriptif yuridis normatif, penelitian ini bermaksud memaparkan keberlakuan penerapan prinsip-prinsip tersebut agar terciptanya suatu kepastian hukum dalam pengaturannya di pasar modal Indonesia.

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This paper discusses about the assessment of business ethics in the principles of corporate governance in the Indonesian capital market regulations which can provide a value for the enterprises as a contribution to prevent the practice of corruption, collution, and nepotism. By linking to the principles of corporate governance adopted to OECD, KNKG as the independent institution dan Bapepam as supervisory and evaluative body are able to measure the implementation of its application to the entriprises in Indonesia.

The contribution of the Indonesian capital market internationally directed through monitoring and evaluative by ASEAN in a ranking in law enforcement, duties and responsibilities of directors and the board of directors and its shareholders, protection of shareholders and stakeholders. By using the method descriptive normative research, this study intends to describe the applicability of the implementation to these principles in order to lead a rule of law in its regulations in the Indonesian capital market."

"Good Corporate Governance (GCG) atau Tata Kelola Perusahaan yang Baik pada Perusahaan Publik khususnya di Indonesia, merupakan hal yang perlu diperhatikan mengingat GCG berkaitan dengan perlindungan para pemegang saham, sehingga dengan adanya perkembangan ekonomi yang menyebabkan munculnya integrasi ekonomi khususnya dalam sektor Pasar Modal, maka GCG pada perusahaan publik adalah salah satu faktor yang perlu dijunjung tinggi demi keberlangsungan perusahaan publik tersebut. Penulisan ini dilakukan dengan metode yuridis-normatif. Disamping itu, perlu adanya perbandingan penerapan pengaturan GCG di Indonesia dengan Singapura, Thailand, Malaysia yang merupakan negara-negara yang berpartisipasi dalam kebijakan adanya cross border offering yang merupakan kebijakan dalam integrasi pasar modal di wilayah ASEAN. Berdasarkan tinjauan dari beberapa segi, maka Indonesia masih perlu untuk memperbaiki sistem pengaturan GCG pada Perusahaan Publik.

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Good Corporate Governance (GCG) of Public Company in Indonesia is an important issue, in relation to the economic development which leads to the emergence of economic integration, especially in the Capital Markets sector. Thus, corporate governance in public company is one of the factors that need to be upheld for the development of the public company performance. This thesis writing is conducted by the method of juridical-normative. In addition, the comparasion of GCG implementation in Indonesia with Singapore,Thailand,and Malaysia as the participants of ASEAN Capital Market Integration Policies which is cross border offering is needed. Based on a review of several aspects, Indonesia shall improve the system of implementation of GCG on Public Company."

"Penelitian ini memiliki tujuan untuk mengidentifikasi serta membuktikan pengaruh dari struktur kepemilikan terhadap performa CSR perusahaan di Indonesia. Penulis menggunakan teknik purposive sampling dengan menggunakan data 45 perusahaan indeks IDX80 tahun 2017-2021 sebagai sampel final. Analisis regresi data panel fixed effect digunakan sebagai metode dalam penelitian ini. Adapun struktur kepemilikan yang dianalisis dalam penelitian ini adalah kepemilikan institusi, kepemilikan asing, dan kepemilikan pemerintah. Hasil penelitian menemukan bahwa kepemilikan asing memiliki pengaruh negatif terhadap performa CSR, kemungkinan disebabkan adanya faktor CAGE distance. Selain itu penulis menemukan bahwa jenis kepemilikan negara dan institusi tidak terbukti memiliki pengaruh terhadap CSR perusahaan, serta proporsi komisaris independen juga tidak terbukti memiliki pengaruh moderasi terhadap hubungan antara struktur kepemilikan dan performa CSR.

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The purpose of this study is to identify and illustrate the impact of ownership structure on the performance of corporate social responsibility (CSR) among companies in Indonesia. Using data from 45 firms listed on the IDX80 index between 2017 and 2021 as the final sample, the author applies the purposive sampling method. The research utilizes fixed effect panel regression analysis. The results show that probably because of CAGE distance effects, foreign ownership has a detrimental effect on CSR performance. The study also comes to the conclusion that corporate social responsibility is not significantly influenced by state ownership and institutional ownership. Furthermore, the percentage of independent commissioners has no moderating effect on the association between ownership structure and CSR results."

"Tujuan dari penelitian ini adalah meneliti pengaruh corporate governance terhadap kebijakan dividen dan pengaruh kebijakan dividen terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan nonkeuangan yang terdaftar di BEI periode 2006-2007, dengan sampel sebanyak 388 perusahaan dan menggunakan metode regresi linier berganda. Corporate governance diproksikan dengan variabel ukuran direksi, ukuran komisaris, persentase komisaris independen, kepemilikan manajerial, kepemilikan institusi, dan kepemilikan keluarga, kebijakan dividen diukur dengan dividend payout ratio, sedangkan Tobin's q ratio sebagai proksi nilai perusahaan. Hasil pengujian menunjukkan bahwa ukuran direksi berpengaruh positif secara signifikan terhadap kebijakan dividen, sementara ukuran komisaris dan kepemilikan institusi berpengaruh negatif secara signifikan pada kebijakan dividen. Sedangkan variabel persentase komisaris independen, kepemilikan manajerial, dan kepemilikan keluarga tidak berpengaruh secara signifikan pada kebijakan dividen. Selain itu, ditemukan bukti bahwa kebijakan dividen tidak berpengaruh terhadap nilai perusahaan.

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The purpose of this study is to investigate the effect of corporate governance on dividend policy and the effect of dividend policy on firm value. Samples used in this study are 388 non financial companies listed in Indonesia Stock Exchange (IDX) on the year period 2006-2007. The analysis tool used in this study is multiple linier regressions. Corporate governance is measured using director size, commissioner size, the percentage of independent board, managerial ownership, institutional ownership, and family ownership, dividend policy is measured using dividend payout ratio, and Tobin's q ratio as a proxy of firm value. The results of regression show that director size has positive and significant effect on dividend policy. Commissioner size and institutional ownership have negative and significant effect on dividend policy. The other variables such as the percentage of independent board, managerial ownership, and family ownership have no effect on dividend policy. Results also show that dividend policy has no effect on value of the firm."

"[ABSTRAK Pada awal 2013, dua klub olahraga utama profesional Cronulla Sharks dari NFL dan AFL Essendon terungkap terlibat dalam penyelidikan ASADA berkaitan dengan dugaan penggunaan obat-obatan terlarang oleh pemain kedua klub tersebut. Hasil penyelidikan menemukan bahwa kedua tim menyewa ilmuwan olahraga yang sama, Stephen Danks, yang kemudian memprakarsai program untuk memasok pemain dengan zat yang dilarang termasuk CJC-1295, GHRP-6, dan AOD-9604. Kedua tim kemudian dihukum atas tindakan mereka dan mengakibatkan kerugian yang signifikan bagi kedua baik secara material maupun non-material. Studi kasus ini menemukan bahwa kedua klub memiliki mekanisme tata kelola perusahaan yang bermasalah, termasuk adanya pengawasan terbatas terhadap managemen yang menyebabkan kegagalan dalam memenuhi standar etika yang ditetapkan dalam APESBABSTRACT In early 2013, two major professional sports clubs the Cronulla Sharks of NFL and AFL?s Essendon were revealed to be under investigation by ASADA with regards to allegations of illicit drug use. The investigations revealed that both teams had hired the same sports scientist, Stephen Danks, who then initiated the program to supply players with banned substances including CJC-1295, GHRP-6, and AOD-9604. The teams were subsequently penalized for their actions resulting in significant losses for both teams materially and non-materially. This case study found that both clubs were flawed in their corporate governance mechanism with a reoccurring problem of limited management oversight that led to failure in complying with the ethical standards set out in the APESB. ;In early 2013, two major professional sports clubs the Cronulla Sharks of NFL and AFL?s Essendon were revealed to be under investigation by ASADA with regards to allegations of illicit drug use. The investigations revealed that both teams had hired the same sports scientist, Stephen Danks, who then initiated the program to supply players with banned substances including CJC-1295, GHRP-6, and AOD-9604. The teams were subsequently penalized for their actions resulting in significant losses for both teams materially and non-materially. This case study found that both clubs were flawed in their corporate governance mechanism with a reoccurring problem of limited management oversight that led to failure in complying with the ethical standards set out in the APESB. , In early 2013, two major professional sports clubs the Cronulla Sharks of NFL and AFL’s Essendon were revealed to be under investigation by ASADA with regards to allegations of illicit drug use. The investigations revealed that both teams had hired the same sports scientist, Stephen Danks, who then initiated the program to supply players with banned substances including CJC-1295, GHRP-6, and AOD-9604. The teams were subsequently penalized for their actions resulting in significant losses for both teams materially and non-materially. This case study found that both clubs were flawed in their corporate governance mechanism with a reoccurring problem of limited management oversight that led to failure in complying with the ethical standards set out in the APESB. ]"