Event starts on 2019.08.01 for 1 days in Surabaya
https://isedeg.conference.unair.ac.id | https://ifory.id/conf-abstract/Wfyp4RknG
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Corresponding Author
Denizar Abdurrahman Miraj
Institutions
Department of Islamic Economics
Faculty of Economics and Business
Universitas Airlangga
Abstract
This study aims to determine the influence of customer orientation, sales orientation, experience, and likeability of salesperson to Customer trust and its consequences on Islamic Insurances in Surabaya. This study uses a quantitative approach. This study used a sample of 100 respondents. The characteristics of the population in this experiment is the Islamic insurance customers in Surabaya. As for analysis technique used is multiple regression. Results from the study show that customer orientation, sales orientation, experience, and likeability salespeople significant effect on customer trust. Other results showed that customer orientation, experience, and likeability have positively effect to customer trust, whereas sales Orientation have negatively affect to customer trust in Surabaya.
Keywords
Customer orientation, Customer Trust, Experience of salesperson, Islamic insurance, Likeability of salesperson, sales orientation.
Topic
Normative Environmental Economics
Corresponding Author
Yani Permatasari
Institutions
Department of Accountancy
Faculty of Economics and Business
Universitas Airlangga
Abstract
Intellectual Capital (IC) in the "knowledge economy" has the ability to create value added that can provide a competitive advantage for a company. This study aims to examine the influence of Intellectual Capital (IC) on the financial performance and market value of 71 companies that made an Initial Public Offering (IPO) in 2011-2015. In this research IC is measured by using Value Added Intellectual Capital (VAICTM) method, and to test the effect on financial performances and market value used Partial Least Square (PLS) for the data analysis. The result of the research shows that (1) IC has positive and significant influence on companys financial performance during IPO, (2) IC has positive influence to market value of company during IPO, but it is not significant, (3) IC has positive and significant influence on companys financial performance in the future, and (4) IC has a positive influence on the market value of company in the future, but it is not significant.
Keywords
Intellectual Capital, Financial Performances, Market Value, Initial Public Offering
Topic
Enviromental Accounting
Corresponding Author
Ida Wijayanti
Institutions
Magister of Islamic Economic Science, Economic and Business Faculty, Universitas Airlangga
*ida.wijayanti-2018[at]pasca.unair.ac.id
Abstract
The purpose of this research is to provide an idea about source of investment fund in Indonesia-s renewable energy through Islamic crowdfunding mechanism. The method used is qualitative explanatory analysis with a literature study strategy. Seeing the challenges and opportunities of renewable industry investment, Islamic crowdfunding is said to be solution of renewable energy development in Indonesia. This research produced some Islamic crowdfunding mechanism to fulfil renewable energy investment in Indonesia. The Islamic crowdfunding mechanisms are included a donation based (hibah and qardh), equity and loan based (syirkah: mudharabah and musyarakah), also debt based (murabahah and ijarah). This donation, equity, loan, and debt based crowdfunding are form of proposed solution to answer the challenge of renewable energy investment in Indonesia
Keywords
Islamic Crowdfunding Mechanism, Renewable Energy, Investment
Topic
Renewable Energy Economics
Corresponding Author
I Made Sutama
Institutions
Universitas Airlangga
Abstract
Knowledge Sharing (KS) is the most important component in Knowledge Management (KM) which is the main driver in creating sustainable innovation. Five-yearly leadership sucession is always followed by massive mutations so that both phenomena are become threats to the sustainability of public service innovations. This qualitative research will explore on: How does the process of innovation program knowledge sharing occur in relation to the sustainability of public service program innovations after the succession of regional heads in the Surakarta City Government? The findings shown that there has been knowledge sharing program innovation occurred after succession and massive mutation, which are influenced by four variables: role of the leader, transformation of innovative mindset, mechanism of social interaction, and external drive. In connection with these findings, further research is recommended to deepen the construct model of the proposition that can be done on local government organizations that totally fail to continue their program innovations post-succesion. Other quantitative research constructs can also be developed by testing the level of influence of the four KS variables innovation programs in both profit and non-profit organizations.
Keywords
Knowledge Management, Knowledge Sharing, Inovation Cycle, Public Service.
Topic
Sustainable Development
Corresponding Author
Aufan Asidqi
Institutions
Universitas Airlangga
Abstract
One of the unsolved problems in Indonesia until this era is waste problems. Indonesia produces 187.2 million tons of plastic waste. The community is still lacking in the awareness about this problem. This research aims to discover how aware are the college students in using tumblr water bottle as an effort to reduce the use of plastic bottle. Method used in this research is quantitative approach with data collection method using questionnaire which include 8 questions. The sample used in this research is 50 students of Faculty of Science and Technology which consist of 8 different majors and 4 different year classes. 70% of the respondents are students from Environental Engeneering major, with also 70% respondents are students from class of 2017. From the survey data, 58% students bring tumblr water bottle to the campus, but they are still buying drinks in a plastic packaging for the bottle refill. Only 18% students that chose not to buy drink in plastic bottle. Average of the students buy approximately 1-2 drink in plastic packaging per day even though they already bring tumblr water bottle. 96% students already know the effects of plastic waste and 90% students already have the willing to reduce plastic bottle waste.
Keywords
Plastic waste, Student awareness, Tumblr water bottle
Topic
Environmental Awareness and Education
Corresponding Author
JOKO SUYONO
Institutions
1) Doctoral Candidate in Management Science, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
2) Lecturer Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
3) Bachelor Alumni in Management, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
Abstract
This study took the object of Zainuddin elementary school in the Sidoarjo Regency, Indonesia by raising the issue of affective commitment influenced by transformational leadership and mediated by inclusive organizational culture. The analytical method used in this study is SEM-PLS where the main function is to examine the influence of independent variables on the dependent variable and intervening variables on the dependent variable, namely the effect of transformational leadership on affective commitment mediated by inclusive organizational culture. Population and sample taken as many as 45 teachers, total teachers of the organization. The technique used is census, which is used to determine the number of respondents. The results of this study indicate that there is a direct influence of transformational leadership on affective commitment. The test results also showed the significance of inclusive organizational culture as a mediation between the effect of transformational leadership on affective commitment.
Keywords
transformational leadership; affective commitment; inclusive organizational culture
Topic
Sustainability Reporting
Corresponding Author
agung sujatmiko
Institutions
Faculty of Law Airlangga University
Jl. Dharmawangsa Dalam Selatan Surabaya
* agung.sujatmiko[at]fh.unair.ac.id
Abstract
As one of the intellectual property, traditional knowledge is an intellectual work that is not getting the special treatment in the law. In fact, the existence of traditional knowledge is very important and has great economic potential for the welfare of society. Therefore, the model must be found to the protection and enforcement of appropriate laws for traditional medicine (herbal medicine) as part of traditional knowledge. In the future, as traditional knowledge in the form of herbal medicine cannot be protected under the Patent Act, it is necessary that the Act specifically provide legal protection for intellectual property in the form of traditional medicine (herbal medicine) of the violations committed by unauthorized parties.
Keywords
Intellectual Property Rights, Traditional Knowledge, Protection law
Topic
Normative Environmental Economics
Corresponding Author
Aulialula Maliuna Amanah
Institutions
a) Environmental Engineering, Airlangga University
Jalan Mulyorejo, Surabaya 60115, Indonesia
* aulialula.maliuna.amanah-2016[at]fst.unair.ac.id
b) Economy, Airlangga University
Abstract
Noise is an unwanted sound from a business or activity at a certain level and time that can cause disruption to human health and environmental comfort. The noise level is divided into 4 zones, zone A with a range of 35-45 dB, zone B with a range of 45-55 dB, zone C with a range of 50-60 dB, and zone D with a range of 60-70 dB. The noise source is divided into 2, that is static such as a factory or machine, and dynamic like a vehicle. The impact that can be obtained by the listener can be noise adaptation, physiological disorders, psychological disorders, communication disorders and the influence of hearing function. Noise measurement can be done using sound level meter and hand counter. This research was carried out on Raya Merr Street, Surabaya with latitude 7°1554.24"S and longitude 112°4657.73"T. The study was held for 10x4 minutes or 4 series with an interval of 10 seconds. From that we get 240 data and can find the sound pressure level of 10% and 90% (SPL10 and SPL90) with the data taken is the lower bound data. SPL10 is 75.5 and SPL90 is 65.5. The calculation results a noise value is 75.5 dB. The number of vehicles on the highway affects the value of noise intensity with a correlation value of 65.51% and inversely proportional. The more number of vehicles, the lower the value of noise intensity.
Keywords
Noise; Surabaya; Sound Level Meter; Traffic Noise Index
Topic
Noise Pollution
Corresponding Author
Faradhyba Rizky Ramadhana
Institutions
Department of Urban and Regional Planning, Faculty of Architecture Design and Planning, Sepuluh Nopember Institute of Technology
Abstract
According to 2010-2030 Kediri Regencys Spatial Plans, Ngasem urban area is the capital of Kediri Regency which is planned to be the main function as a centre for trading, services in the form of Central Business District, a centre of public services and industrial area. The longer development of built up areas in Ngasem urban area keep on increase, but local government revenue (PAD)of Kediri Regency does not accomodate the plans cost. PAD should be one of the main funding source of APBD. However, Kediri Regencys PAD is still relying the balancing funds from the central government. APBD whereas if the urban land use was managed optimally, it will provide maximum benefits. Therefore, research is needed to determine the optimal space allocation direction in Ngasem urban area in order to maximize Kediris PAD. The first step in this research is formulation an optimization model which is conducted using linear programming for getting the optimal area composition. Then determining the optimal space allocation using Cellular Automata. The result of research show that the optimal model of landusing optimization will provide the highest benefit in PAD when the industrial land has the largest composition area than the trading and public service area. As for the trading lands are directed toward in the city main road and main urban area. Public services and facilities are directed toward the settlement area and industrial area are recommended to direct toward the infrasructure networks.
Keywords
Allocation, Cellular Automata, Linear Programming, Optimization
Topic
Modeling, Simulation and Optimization
Corresponding Author
Ratih Indriyani
Institutions
Airlangga University Indonesia
Airlangga University Indonesia
Universitas Islam Indonesia
Petra Christian University Indonesia
Abstract
Knowledge sharing is an important activity for organization to maintain their sustainability regarding with maintaining their consumers. On the other hand, organizational culture can encourage knowledge sharing among employee and increase their working engagement. This research aims to examine the effect of organizational culture on employee engagement through knowledge sharing as an intervening variable. This research was conducted through survey at banking frontliner employees in Surabaya. The sample used was 100 employees using purposive sampling technique. Data analysis is conducted using Partial Least Square. The result of the study shows that organizational culture influences knowledge sharing. Knowledge sharing has a significant and positive influence toward employee engagement. The results also show that knowledge sharing has a significant and positive impact on employee involvement in work.
Keywords
Organizational Culture, Knowledge Sharing, Employee Engagement
Topic
Sustainability Reporting
Corresponding Author
SUKMAWATI SAFITRI DEWI
Institutions
MAGISTER MANAGEMENT - UNIVERSITAS AIRLANGGA
Abstract
The manufacturing company is one of the companies which have a fairly big impact on the pollution as well as waste problems which are produced from the company-s operational activities. This research is meant to analyze the influence of company characteristic to the corporate social responsibility disclosure at the manufacturing companies which are listed in the Indonesia Stock Exchange (IDX). The company characteristics consist of size, profitability, leverage, management ownership, and the number of the board of commissioners. The purposive sampling method is used as the sample collection technique which are listed in the Indonesia Stock Exchange (IDX) and ICMD and are consecutively in the IDX website during the year 2009-2011. As much as 34 companies from 143 fulfill the criteria of determined samples research. The multiple linear regressions analysis is conducted by using hypothesis test as well as statistic analysis which is the F statistic test and t statistic test with the assistance of SPSS 16.0 for windows. The result of this research indicates that simultaneously size, profitability, leverage, management ownership and of the number of board of commissioners- variables have an influence to the corporate social responsibility disclosure. Parcially size, management ownership and of the number of board of commissioners- variable have an influence to the corporate social responsibility disclosure, while the profitability and leverage have no influence to the corporate social responsibility disclosure.
Keywords
Size, Profitability, Leverage, Management Ownership, Size of the Board of Commissioners, Corporate Social Responsibility Disclosure
Topic
Environmental Impact Assessment
Corresponding Author
Sanju Kumar Singh
Institutions
Department of Management
Faculty of Economics and Business
Universitas Ailrangga
Abstract
There is low utilization of plastic waste in Indonesia and only a fraction of plastic materials goes back into production processes through re-use and recycling practices. The human dependency on plastic consumption increasing each year. It is lightweight, flexible, relatively inexpensive, and durable and used by several purpose to carry the different daily needs from grocery bags to 3D printed rocket nozzles. The main objective of this paper is to increase the knowledge regarding the factors that inhibit demand for recycled plastics and to identify critical barriers for plastic recycling process of Indonesia. The barriers, which identified, include the lack of both supply and demand of recycled plastic attributed to the fragmented market of secondary materials. The main hotspots identified are the low demand due to price considerations, insufficient traceability and general design deficiencies in the recyclability of products.
Keywords
Plastic waste, re-use and recycling process
Topic
Industrial and Hazardous Waste Management
Corresponding Author
Siti Nuraini
Institutions
Airlangga University
Abstract
Besides being surrounded by two volcanoes, Banyuwangi Regency also has a coastal, lowland, and highland topology. In order to minimize the number of victims in the event of a disaster, cooperation between the PHC and the community is needed, in this case the relevant parties must be empowered to become a community that cares about the environment and is responsive to disasters that may arise in its territory. This research shows that Banyuwangi Regency has four potential natural disasters, namely tsunamis, landslides, floods and volcanic eruptions. As many as 67% of PHC at the District Level in Banyuwangi Regency have the potential for flooding, 42% of PHC have potential tsunamis, 22% of PHC have potential landslides and 7% of PHC have potential for volcanic eruptions. The conclusions of this study are predictions about the potential disasters that may occur in the work area of each PHC can be used as a basis for consideration to encourage innovative programs in efforts to develop health center services that support more effective planning of regional activities and budgets. and efficient in accordance with the conditions and problems of each region.
Keywords
disaster, early warning development, public health center (PHC) services
Topic
Environmental Integrated Management and Policy Making
Corresponding Author
Siti Nuraini
Institutions
Airlangga University
Abstract
Decreasing poverty line and improving the quality of human development is one of the objectives of development in Indonesia. Poverty has an impact multisectoral, not only concerning about household income but also the ability of households improve the quality of his life, that could be improve regional income. Poverty can causes disparities income in aech regencies or cities. The purpose of this research is look for the relations of poverty toward regional income, disparities, and human qualities. These research used quantitative descriptive method by rekursif generalized component structured analysis (GSCA) with research areas in East Java. In GSCA, variable latent defined as a component of weight or aggregate of the indicators. This results of this research seen the model FIT of 76% and a component root mean square of 0.08% indicates that the overall model could be used and well received. Poverty has a negatively influence to inequity, regional income, and quality of human beings. Variable disparities have a negative influence on regional income but a positive effect to the quality of human beings. Regional income variable has a negative influence on quality of human beings. But, not all variable having influence a significant impact on poverty. Variable disparities significant impact on poverty, variable disparities significant on the quality of human development and regional income.
Keywords
poverty, disparities, human development, GSCA
Topic
Sustainable Development
Corresponding Author
Radian Salman
Institutions
Faculty of Law, Universitas Airlangga
Abstract
By referring to the data of Capital Investment Coordination Board throughout the year 2018, the realization of foreign capital investment (Penanaman Modal Asing or PMA) has reached a value of 293.7 trillion rupiahs. Java Island is still categorized as one of the biggest foreign capital investment destination compared to other destinations. Meanwhile, tertiary sector (i.e., sectors of electricity, gas and water; construction; commerce and reparations; hotels and restaurants; transport, warehousing and telecommunications; housing, industrial areas and office space; and other services) are recorded much more superior than the primary and secondary sectors. However, there has been significant worries about the emerging foreign capital investment that will subsequently contribute to the downfall of the sector of micro, small and medium enterprises (Usaha Mikro Kecil dan Menengah or UMKM) in indonesia. In contrast, the change of Investment Negative List (Daftar Negatif Investasi or DNI) does not affect the development of UMKM because the rate of competitiveness between domestic and foreign investment is basically different. The efforts to balance between PMA and the development of UMKM should be based on the Principles for Responsible Investment (PRI). Some related principles, such as society, environment, and government should be a concern for the foreign investors in PMA. This article tries to analyze the regulations either in the region or national in order to make an easy climate of business (ease of doing business) and to protect UMKM by accommodating PRI in regulation formations especially for PMA. The first issue focused on the national regulation formations while the second issue stressed on the local regulation analysis, especially in Java island which has more foreign investment.
Keywords
foreign capital investment, responsible investment, government, national and local regulation
Topic
Environmental Laws and Regulations
Corresponding Author
Masmira Kurniawati
Institutions
Faculty of Economics and Business – Universitas Airlangga – Indonesia
Abstract
One indicator of good quality of community life is when people have a good level of education. University is one of the institutions that carry this mission. With the enactment of ASEAN economic community and also global market, the demand to become a world class university is getting bigger. It is therefore important to discover the current performance of university to find out how it can make improvements in order to improve its performance. As one of the major university in Indonesia, Universitas Airlangga has made much effort to achieve that goal. This research aims to raise the issue of efforts and strategies of Universitas Airlangga in improving its performance for the achievement of international standard quality. This study identifies awareness about sustainability and students- perceptions of the Higher Education for Sustainable Development (HESD) dimensional. Respondents in this study are chosen by using purposive sampling method. The results of the study reveal that the Sustainable Environment Program is still considered weak in implementation while the dimension that is considered the best in its implementation is the Research and Development Program. Managerial implications and suggestions for future research then are delivered.
Keywords
Higher Education, Sustainable Development
Topic
Environmental Awareness and Education
Corresponding Author
Hanif Fadhlillah
Institutions
Department of Sharia Economic, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia
Master of Islamic Economic, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia
Abstract
Islam Damage to natural resources that have occurred so far is a negative impact of unplanned economic development activities so that the concept of sustainable development becomes a concept offered to provide solutions to the problem. In addition, the goal of sustainable development is to bring prosperity to all elements of society. The management of natural resources is also explained in the Islamic perspective originating from the teachings of Islam, namely the Quran. Islamic economics sees sustainable economic development as a multidimensional thing. In addition, Islam also explained that maqashid syariah is a way to achieve welfare goals or what is referred to as the Falah concept.
Keywords
Natural resources, sustainable development, Islamic economics
Topic
Energy Economics
Corresponding Author
Iman Harymawan
Institutions
Universitas Airlangga
Abstract
Along with the rapid growth of technology, environmental problems have become an unavoidable event. These environmental problems are the main factors that can affect sustainable development. Under the increasingly modern market pressure, many companies are disclosing information about carbon emission. This study tries to provide an overview of research related to carbon emission disclosure. This research was conducted by analyzing the research with the title “carbon emission disclosure” or “carbon disclosure project” on Scopus. 21 studies were found in this search. We found articles with extensive discussion covering the environment, accounting, and law. We also provide control variable may be used by future researchers.
Keywords
carbon disclosure project; carbon disclosure; CDP; carbon emissions
Topic
Enviromental Accounting
Corresponding Author
Hamidah -
Institutions
Airlangga University
Abstract
Sustainability report is increasingly discussed in todays business world. The purpose of this paper is to obtain empirical evidence of (1) board size effect on firm value, (2) sustainability report effect on firm value, (3) board size effect on sustainability report, and (4) role of the sustainability report in mediating the effect of board size on firm value. This research uses quantitative methods, which take a sample of 103 companies that publish sustainability reports. The subjects in this study were all companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. Based on the results of hypothesis testing obtained, board size and sustainability report are positively affected firms value, the effect of board size on sustainability report is not significant, and the sustainability report cannot mediate the board size relationship with firm value.
Keywords
Sustainability Report, Firm Value, GCG
Topic
Sustainability Reporting
Corresponding Author
Iman Harymawan
Institutions
Universitas Airlangga
Abstract
This study examines the tone of language in sustainability report, focusing on the construction industrial sector of companies listed in Indonesian Stock Exchange year 2010 until 2018. This study analyzed 152 sustainability report using sentiment analysis method wrote in python code. This study shows that around 68%-79% of disclosures in sustainability reports show positive sentiment. These results indicate a high level of corporate accountability in the construction industry related to sustainability. This research contributes to stakeholders in making comprehensive decision related to companys accountability.
Keywords
sustainability report, sentiment analysis, construction sector
Topic
Sustainability Reporting
Corresponding Author
Iman Harymawan
Institutions
Universitas Airlangga
Abstract
The purpose of this study is to investigate the extent to which telecommunications sector companies in Indonesia and Malaysia disclose CSR reports in their sustainability reports.This research was conducted by comparing between the GRI G4 standard and the GRI G4 content index on the companys sustainability report for the three periods from 2014 to 2016.This study found that the level of CSR disclosure by companies in both countries are at the middle level. The major difference between the two countries is in the Specific Standard Disclosures, which shows that companies disclosures in Indonesia are relatively higher on the Economic Category, but tend to be lower in the Environmental Category, Product Responsibility Sub-Category, and especially in the Human Rights Sub-Category compared to companies in Malaysia. This study has implications for CSR disclosure in the sustainability reports of the telecommunications sector in Indonesia and Malaysia.
Keywords
CSR Disclosure; Sustainability Report; Global Reporting Initiative; Telecommunications Sector
Topic
Enviromental Accounting
Corresponding Author
Helmi Buyung Aulia Safrizal
Institutions
a) Doctoral Student, Faculty of Economic and Business Airlangga University, Indonesia
b) Faculty of Economic and Business Airlangga University, Indonesia
c) Faculty of Economic and Business Airlangga University, Indonesia
Abstract
The concept of spirituality has attracted various parties to implement it in various organization sectors. Based on the results of literature review, implementation of spirituality concept in workplace brings a variety impacts on the organizational life such as increase employee commitment, increase retention of employees, increase employee satisfaction, stress reduction, and increase the productivity and performance of individuals, organizational units, and organizations as a whole. This article attempts to review the literature and discuss relationship between spirituality in the workplace and employee performance
Keywords
spirituality in the workplace, employee performance
Topic
Sustainable Development
Corresponding Author
Yefin amandri Meidika
Institutions
1 Magister Economics of Universitas Airlangga
2 amandri.meidika[at]gmail.com
3 sugiharti.lilik[at]feb.unair.ac.id
4 neny.aditina[at]gmail.com
5 ary.f.amini[at]gmail.com
Abstract
This study aims to analyze the envolvement of recent migrant in the labor market. Set data from Sakernas February 2018 totalling 2858 person is used to examine the recent migrant who work, whether choose formal or informal sectors. The models in this study are estimated by binary logistic regression. The results show that the majority of recent migrants work in the formal sector. The characteristics of recent migrants who have a high chance of entering the formal sector are: younger, unmarried, middle and high educated, and have attended job training. The formal sector as a destination for recent migrants is more promising than the informal sector
Keywords
formal sectors, informal sectors, recent migrant, Sakernas, binary logistic regression.
Topic
Sustainable Development
Corresponding Author
Ipung Fitri Purwanti
Institutions
Department of Environmental Engineering
Faculty of Civil, Environmental, and Geo Engineering
Institut Teknologi Sepuluh Nopember
Abstract
One of the developing industries in Kediri is the tofu industry with approximately 121 industries in 2018. The location of the tofu industry is spread in several villages in Kediri. The development of the tofu industry is followed by the problem of wastewater effluent. According to the Kediri Environment Office, only 1 tofu industry had a permit of wastewater management in 2018, another has wastewater treatment but did not have permits and the rest did not have wastewater treatment. The Government of Kediri has not monitored the tofu wastewater maximally yet, so that the waste has a potential to cause pollution to water bodies. The aim of this study was to design a Waste Water Treatment Plant (WWTP) as an alternative to solve the tofu wastewater problem in Kediri. In this study, step of design was started by collecting data including tofu industry categories, determining alternatives of WWTP process, designing WWTP for factories with a production capacity of more than 200 kg/day and less than 200 kg/day, technical drawing, and calculating the costs required for the construction and operation of WWTP. Based on the design, the tofu WWTP consists of neutralization tank, anaerobic digester, and anaerobic filter. The processing unit has the advantage of being able to reduce potentially environmental pollution and provide benefits in the form of biogas from the anaerobic process. The investment fund for a WWTP with a production capacity of less than 200kg/day is IDR 128,158,000 while for a production capacity of more than 200kg/day requires an investment fund of IDR 378,376,000.
Keywords
Wastewater treatment
Topic
Industrial and Hazardous Waste Management
Corresponding Author
Basuki Basuki
Institutions
Department of Accountancy
Faculty of Economics and Business
Universitas Airlangga
Abstract
The purpose of this research is to explore the practice of Environment Management Accounting (EMA) in PT Semen Indonesia (PT. SI) as an effort to assess Eco-efficiency. The research was conducted by using qualitative method to ensure in depth understanding of the topic researched. The data collected consists of: (1) interview transcript, (2) supporting documents, and (3) direct observation. This research revealed that PT SI incentives in maintaining Eco-efficiency are mainly due to stakeholders- demand, especially government, foreign shareholders, and surrounding community. PT SI-s focus of data monitoring is still mainly on physical information from non-accounting department (PEMA), while the company record monetary information (MEMA) in separated recording. The cost allocation for environmental costs are still buried inside overhead costs, therefore, it lowers the accuracy and extensiveness of financial information provided through MEMA. Since qualitative research is used, then the research limitation relates to the methodological issues which is the research results cannot be generalized but it might be transferred to other company. Perhaps in the future the need for more advanced environmental costs tracing will emerge and thus PT. SI will begin to optimize to use both PEMA and MEMA to help them to identify their environmental costs more accurately. This paper contributes to the empirical research on environmental and performance management by integrating these two issues, and also illustrates that forces are dynamic rather than static.
Keywords
Environmental Management Accounting, Physical Environmental Management Accounting (PEMA), Monetary Environmental Management Accounting (MEMA)
Topic
Enviromental Accounting
Corresponding Author
Iman Harymawan
Institutions
Universitas Airlangga
Abstract
Considering sustainability disclosure become one important issue, while still there no universal agreement for the guidance, this study aims to examine Indonesia-s Sustainability Disclosure trend using GRI as quantity dimension, KLD for the quality, and readability and PROPER to measure how well they communicate. This study uses a sample of 224 firm-year observation from 2013-2017 based on GRI database. Descriptive analytic employed to figure disclosure trend in general, year to year, and industry base, and Pearson to explain correlation between measurements. There are three important issue discovered in this research. First, Indonesia-s sustainability disclosure is generally low but mixed among different proxies by the year, and SIC 2 as the best quantity disclosure and SIC 5 provides readable report. Second, we found a significant positive correlation between quantity and quality sustainability disclosure. Third, the result reveals an indication that PROPER award rely on corporate-s environmental risk disclosure. This study limited to public company that issue Sustainability Disclosure hence sample relatively small. This research provides insight for firms to improve quantity and quality of firm-s Sustainability Disclosure as development of trends is not optimized.
Keywords
sustainability reporting; corporate social responsibility; Indonesia
Topic
Sustainability Reporting
Corresponding Author
Ansar Abbas
Institutions
a,c,d) Faculty of Economics and Business, Jalan Airlangga, Kampus B 60286 Surabaya Jawa Timur, Indonesia
b). Department of Sociology, Faculty of Social And Political Science, Universitas Airlangga, Indonesia.
Abstract
Relationship between sustainability and leadership role seems to be underestimated in educational development. The current study contributes to enhance the leadership understanding and effectiveness of Authentic leadership required in university management. Authentic leaders refer to genuine and real leaders based on high morality, transparency, balanced processing and self-awareness of a person. Authentic leader brings commitment and personal responsibility to perform well. Performance and commitment required for continuous development. Teachers and staff work together to achieve organizational goals, considering them as internal environmental and organizational forces to trigger their interests fostering commitment to bring competitive advantage. The current study hypothesized that ambitious authentic leaders embodied educational setting for better commitment which is required for sustainable development. Results of the study confirms that authentic leadership, and religiosity were significantly positively associated with organizational commitment.
Keywords
Authentic Leaderhsip, Sustainable Development, Commitment, Strategic Leadership
Topic
Sustainable Development
Corresponding Author
Lina Nugraha Rani
Institutions
a*) Department of Economics Sharia Faculty of Economics and Business Airlangga University,
linanugraha[at]feb.unair.ac.id
b) Department of Economics Sharia Faculty of Economics and Business Airlangga University,
fatin.fadhilah[at]feb.unair.ac.id
Abstract
The development program is still associated with a conflict of interest in order to achieve economic prosperity so that environmental sustainability must sacrifice, both natural and social environment of the community. Munasinghe (2009) a staple element of elaborate on the three pillars of sustainable development, namely economic pillar, pillars of the social and environmental pillars. The application of sustainability development taking into account the economic pillar, pillars of environment, and the social pillars apply through a system i.e. Greening Business Management. Based on the research of Jan (2019) sustainability measurement framework proposed for the Islamic banks measured by several indicators, namely an integrated sustainability Strategy i.e. strategy and analysis, organization profile, material aspects, Regent interests, reporting systems, and a governance structure. In addition to the existing sustainability strategy framework of Sharia banking industry sustained also in the measure of Economic Sustainability Indicators, social sustainability indicators and Environmental Sustainability indicators. Based on the theory of Maqasid Al-Shariah, research conducted by Jan (2019) chose to propose a framework for the measurement of sustainable development in the context of Islam by changing the GRI framework. On Islamic banking references used for the measurement of each Indicator of sustainability chosen from different measurement techniques are available within the framework of the Global Reporting Initiative (GRI, 2016).
Keywords
Sustainable Development, Islamic Banking, Economy, Environment, Social
Topic
Environmental Integrated Management and Policy Making
Corresponding Author
Ansar Abbas
Institutions
a,c,d). Faculty of Economics and Business, Jalan
Air Langga no 4-6, 60115 Surabaya Jawa Timur, Indonesia
b). Department of Sociology, Faculty of Social And Political Science, Universitas Airlangga, Indonesia.
Abstract
Leadership is phenomena discussed in literature continuously to understand motivations and manifests that impact organizational development. The link of organizational development to environmental management has been negated[1], which is important to make the internal environment progressive and gain competitive advantage for sustainable development in organizational behavior studies. For improvements for positive benefits for now and future, there is a need to develop deep learning about sustainable educational leadership,[2]. Therefore, leadership and its effects in organizational settings remained the topic of scholarly discussions for decades. Not only adequate workload, but there are also some personal attributes influencing organizational commitment and a life of the person to increase or decrease commitment. The current study discussed the servant leadership and its multi-dimensional factors helping to increase commitment in employees. Through literature review, a casual model has been developed, results revealed that all components of servant leadership remain significant and increase organizational commitment to gain competitive advantage in development organizations
Keywords
Sustainable Development, Leadership, Commitment, gaining competitive advantage
Topic
Sustainable Development
Corresponding Author
Deni Kusumawardani
Institutions
Department of Economics
Faculty of Economics and Business
Airlangga University
Abstract
This main objective of this study is to test emissions convergence, absolute and conditional, of manufacturing industries among provinces in Java Island as an industrial base and economic growth in Indonesia. Data consist of six provinces during 2000-2009. Econometrics technique is applied to estimate dynamic model of the convergence. The result shows that the emissions convergence, both absolute and condition, is not confirmed. In other word, emission growth among the provinces tends to be divergent. Statistical test suggest that the emission growth is affected by economic growth and technique effect
Keywords
emissions convergence, technique effect, manufacturing, Indonesia
Topic
Environmental Economics
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