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This study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure.

The population in this study is manufacturing companies listed in Indonesia Stock Exchange (BEI), as the manufacturing companies are considered to have great potential on environmental damage (Mathews, 2000). The selected sample were the companies which meet certain criteria (purposive sampling) which published the complete annual financial statements from 2011 to 2015. This study used an analysis method using partial least square (WarpPLS) to assess the effect of the structure of ownership consists of managerial ownership and institutional ownership on the extent of the CSR disclosure.

The results showed that there is a direct effect of a negative and significant correlation between managerial ownership on CSR disclosure, and there is a direct effect of a positive and significant correlation between institutional ownership on CSR disclosure.

Originality of this paper shows PLS (WarpPLS) that applied to determine the effect between variables managerial and institutional ownership on CSR disclosure. This research is collected data financial statements and annual reports of manufacturing companies obtained from the Indonesia Capital Market Reference Center (PRPM), which is located in the Indonesia Stock Exchange (IDX), which there has not been research by the methods and the same location.

Purpose – The purpose of this research is discuss and analyze job satisfaction, work motivation and organizational commitment toward organizational citizenship behavior in BNI in the working area of Bank Indonesia Lhokseumawe. The performance of BNI is closely related to the performance of BNI employees. BNI employee performance is the result achieved in a given period based on monitoring in BNI Lhokseumawe.

Design/Methodology/Approach – the method of data analysis with measurement model analysis and structure model analysis are for analysis and quantitative descriptive explanatory survey study was to analyze the influence job satisfaction and work motivation on organization Commitment and work motivation and the organization’s commitment on organization citizenship behavior of an employee on PT. Bank BNI the Regional Bank Indonesia Lhokseumawe.

Finding – this research utilizes analysis was SEM (Structural equation modeling) using Amos, the method of data analysis with measurement model analysis and structure model analysis. The test results showed that simultaneous that the job satisfaction effect on the work motivation and then job satisfaction effect on the organizational commitment and work motivation has not effect on organization commitment and then work motivation and the organization commitment.

Research limitations/Implication – effect on organizational citizenship behavior on Bank BNI the Regional Bank Indonesia Lhokseumawe.

Purpose – The purpose of this study is to examine the effect of corporate social responsibility (CSR) on profitability in agricultural sector companies, especially the agricultural sub-sector in the Indonesia Stock Exchange (IDX). These sub-sectors are designated as one sub-plantation group with one value and another valuable sub-sector. This study uses secondary data of financial statements for the period 2015–2016 accessed on the following website: www.idx.co.id.

Design/Methodology/Approach – The data analysis method used in this research, using dummy regression method with an independent variable, is called Corporate Social Responsibility (CSR); Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are used as dependent variables. Besides this, this study included a sub-sector variable in agricultural sector as a dummy variable.

Findings – This study found that the ability to explain CSR is greater by the ROE on plantation companies. These findings indicate that CSR has a signal for investors when investing in capital markets.

Research Limitations/Implications – This study had restrictiveness in model that was used only profitability ratio as an independent variable. This study also used during a two-year period. Alongside that, the next study is needed to search in other sectors by entering a sector variable as a dummy variable.

Practical Implications – Implementation of CSR was a solution for company to repair organizational and financial performance. So, Properly Company Management uncertainly implement CSR on their environment.

Originality/Value – All sub-sectors in agriculture in the IDX did not have different viewpoints for the implementation of a CSR program to their environment.

With the increasing understanding of stakeholders on sustainability aspects for the business, companies are nowadays paying more attention to environmental and social issues. This study aims to examine the relationship between Environmental, Social, Governance (ESG) Index and firms’ value. Moreover, this study also examines how the controversy score influences the company’s value. The authors employ a dataset of 1.356 companies from 22 countries in Asia which representing the Asian market from 2014 to 2018. This study shows that ESG index score and controversy score are statistically significant, affecting the firms’ value, measured by Tobin’s Q. From the individual tests, the findings of this study indicate that ESG-environmental, ESG-social, and ESG-governance, individually affect the firms’ value. This study suggests that providing disclosure on ESG aspects is essential, not only to increase company value but also to show the company resilience and sustainability. On the other hand, ESG controversy score surprisingly indicates a positive relationship with the company value. The result implies that controversies provide a positive signal to the investor because controversies could provide a signal to the public of companies’ willingness to have transparency and accountability.

The purpose of this paper is to investigate the effect of corporate governance (CG) implementation rating conducted by the Indonesian Institute for Corporate Governance (IICG) on the financial performance of the selected companies.

This paper is a hypothesis testing study to analyze CG implementation of 88 firms listed on the Indonesian Stock Exchange. The samples are companies that participated in the Corporate Governance Perception Index (CGPI) Awards in 2008-2012. A panel data regression analysis is conducted on the data collected from IICG reports and its financial statements.

The awareness regarding good corporate governance (GCG) enforcement in Indonesian companies has already increased. The listed companies that participated in CGPI Awards during 2008-2012 always experience an increase in both quantity and quality. CG rating of go-public companies in Indonesia affects their accounting-based financial performance, such as return on assets, return on equity and earnings per share. However, CG implementation rating is not directly responded by the Indonesian stock market and has not yet been able to increase the company’s growth in the short term.

In this study, CGPI rating in a related year is linked to market performance in the same year. Thus, further research may link CGPI rating to market performance in the next year, as the findings of this study show that GCG implementation is not directly responded by the market.

GCG implementation is required by stakeholders, as it may give a long-term positive impact. Thus, the government needs to stipulate regulations to increase the commitment of the company in implementing GCG. The company can improve the internal factors of the organization that does not support the establishment of GCG based on the findings during the survey of CGPI. Finally, investors and creditors may consider the CGPI rating for their investment decisions.

This study contributes to the literature in two ways. First, this study uses the comprehensive CG rating in Indonesia. Previous studies on CG rating focused on internal mechanism; in this study, the rating was assessed using four stages of continuous assessment: self-assessment, document evaluation, paper assessment and company visit, which was conducted by an independent team. Second, this study uses the CG index (compliance, conformance and performance) associated with a variety of accounting-based and market-based performance variables: financial performance, market value and growth.

Currently, consumers of financial products and services have become more vulnerable to predatory financial institutions, especially in the aftermath of Covid-19 pandemic. Therefore, financial consumers like the persons with disabilities (PWDs) should be equipped with knowledge and skills to help them to evaluate complex financial products on offer in financial markets, especially in developing countries to avoid being victims of fraudulent lending. The purpose of this study is to establish whether customized financial literacy mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

SmartPLS 4.0 was used to construct the measurement and structural equation models to test whether customized financial literacy significantly mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

The results revealed a partial mediating effect of customized financial literacy in the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic. Conducting customized financial literacy increases financial consumer protection by 12 percentage points to promote financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

This study focused only on customized financial literacy and financial consumer protection to promote universal financial inclusion of PWDs’ owned MSMEs post Covid-19 pandemic. Future studies may use data collected from other vulnerable groups amongst the unbanked population in developing countries, Uganda inclusive. In addition, this study also collected only quantitative data from the selected population. Further studies can be conducted using key informant interviews and focused group discussion to get the perceptions of the PWDs on being protected from exploitation by unscrupulous financial institutions.

The findings from this study can help policymakers in developing countries like Uganda to revise the existing consumer protection law to include strong clauses on protection of people with special needs like the PWDs. The law must ensure that they are not exploited by financial institutions because of their conditions. The law ought to make sure that the PWDs are educated about their rights in the financial market place and all information on financial products offered by financial institutions should be simplified and interpreted to them before they make consumption decisions.

To the best of the authors’ knowledge, the present study is amongst the first few studies to provide a meticulous and unique discourse on the ever increasing role of financial literacy combined with consumer protection to reduce consumption risks within the financial markets, especially in developing countries in the aftermath of global pandemic shocks. This study uses the social learning theory, theory of reasoned action and theory of planned behaviour to elucidate how customized financial literacy can enhance consumer protection to increase financial inclusion of groups with special needs like the PWDs who have become more susceptible to exploitation by unscrupulous financial institutions in under-developed financial markets, especially in post Covid-19 pandemic.

This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality and corporate voluntary disclosure.

This study covers 300 companies listed on Bursa Malaysia. It has used strategic, financial and non-financial information to measure voluntary disclosure; earnings management, persistence and smoothness to measure earnings quality; and institutional and managerial shareholders to measure ownership structure. Hierarchical regression analysis was used to investigate if ownership structure moderates the relationship between earnings quality and corporate voluntary disclosure.

The results in this work imply that companies with high earnings quality are more likely to disclose voluntary information to help stakeholders. Furthermore, this study provides original evidence that institutional ownership and managerial ownership play a main role as moderating variables that influence management motives toward practices of voluntary disclosure and earnings quality.

Because of the limited number of empirical studies on the relationship between voluntary disclosure and earnings quality, this study fills a gap in the literature by investigating the relationship between them. In addition, a lack of research exists on the effects of ownership structure on the relationship between voluntary disclosure and the earnings quality. Therefore, this study makes an original contribution to the literature by using institutional and managerial ownership as moderating variables to investigate the effects of the ownership structure on the relationship between voluntary disclosure and earnings quality in Malaysian companies.

The purpose of this study is to assess the impact of mobile phone usage on sales and profit as the indicator of business performance, to analyse the facilitating roles of mobile phones and factors affecting farmers' decision to use the mobile phone in agribusiness activities.

Intensive farming was selected in this study due to its higher profitability than other crops. Data were compiled from field surveys of 1,040 farmer households in vegetable production regions of Indonesia. This study employed structural equation modelling, identifying mediating variables and quantifying multiple endogenous variables' direct and indirect effects in simultaneous regression equations.

The results indicate that mobile phone usage enabled farmers to increase sales, obtain market information, acquire improved agronomic technology, access credit and contact customers. The device enhanced profit through mediations of high sales, reasonable prices and access to credit and market information. The personal attributes of farmers determined the adoption of mobile phones to support agribusiness activities.

This study paid attention to the use of mobile phones, which was considered an integral technology of information and communication. Other components, such as personal computers and other Internet-based devices, need further study.

As the rate of mobile phone use was still low, farmers should be encouraged to utilise the device. Socialisation and specially designed training workshops on agribusiness information systems using mobile phones are of the best ways.

Using structural equation modelling enables to analyse of multi-dependent variables in one model. Farm-level data provide a real situation, and policy implications should address the right target. The subject of this investigation is a semi-subsistence farm household that lacked access to information and communication technology.

The purpose of this study is to identify the preparedness of disaster mitigation agency officers in both urban and rural areas as high vulnerability zones in Aceh, Indonesia, in dealing with disasters.

This cross-sectional study adopted a conceptual framework from the Indonesian Institute of Sciences (LIPI) and United Nations of Educational, Scientific, and Cultural Organization (UNESCO)/International Strategy for Disaster Reduction (ISDR) (LIPI-UNESCO/ISDR, 2006), explaining the study of community preparedness in anticipating earthquake and tsunami disasters. The framework of the study consists of five disaster preparedness parameters, namely, knowledge and attitude to face disasters, policies and guidelines, emergency response plans, disaster early warning systems and mobilization of resources. This conceptual framework was developed after the 2004 tsunami through an analysis study in the three provinces in Indonesia (Aceh, Padang and Bengkulu) experiencing earthquakes and tsunamis. This conceptual framework serves as a guideline and is in line with the objective of the regional disaster management Agency to reduce disaster risk through increasing community preparedness, especially providers or officers in anticipating disasters.

There was a significant difference in disaster preparedness among officers from the urban and rural areas. The area size, location accessibility, the communication network and disaster detection and warning facilities could associate with the results.

The respondents were selected from only two districts in Aceh Province, Indonesia, which are vulnerable to disasters. The study only identifies the disaster preparedness among disaster management agency officers (DMAOs) adopted from LIPI-UNESCO/ISDR about community preparedness in anticipating disasters particularly tsunami and earthquake. Therefore, the results of this study may have limited generalizability to other areas in Indonesia and beyond.

The results of this study could possibly serve as recommendations for policymakers and disaster management agencies, particularly in rural areas to prepare contingency plans that involve both internal and external institutions to arrange the regulations related to community-based emergency response plans and disaster early warning systems. Such programs of education, training and disaster drill needed to be in place and conducted regularly for the officers in a rural area. Finally, the other sub-scales showed no difference in disaster preparedness, however, collaboration and support to each other in disaster risk reduction plan by improving the capacity building, policy enhancement and disaster management guidelines are required. Also, attempts to optimize logistics adequacy, budget allocations and disaster preparedness education and training for both DMAOs are strongly recommended through the lens of the study. The results of the study might useful for further research that could be developed based on this current study.

The emergency response plans and disaster early warning systems were significantly different between the rural and urban officers in disaster preparedness. Attending disaster management programs, experiences in responding to disasters and the availability of facilities and funds could be considered in ascertaining the preparedness of officers to deal with disasters.