This paper examined the causes of marginalization and the rights of indigenous peoples around the... more This paper examined the causes of marginalization and the rights of indigenous peoples around the mine. The role of management is essential in maintaining the balance and harmonious relationship between indigenous peoples, government and companies. This study used qualitative methods with postmodernist paradigm Derrida thought development. Results from this study observes the acquisition of regions and land by multinationals with capitalist which is fast developing and mastering indigenous people, giving rise to the conflict is because of their style of management that is not concerned with
This paper examined the causes of marginalization and the rights of
indigenous peoples around the... more This paper examined the causes of marginalization and the rights of indigenous peoples around the mine. The role of management is essential in maintaining the balance and harmonious relationship between indigenous peoples, government and companies. This study used qualitative methods with postmodernist paradigm Derrida thought development. Results from this study observes the acquisition of regions and land by multinationals with capitalist which is fast developing and mastering indigenous people, giving rise to the conflict is because of their style of management that is not concerned with balance and justice for indigenous peoples and the natural surroundings
Abstract:
This research is directed to deconstruct the ideology of CSR which is a humanist, femin... more Abstract: This research is directed to deconstruct the ideology of CSR which is a humanist, feminist and able to accommodate the rights of mining companies. This research uses qualitative methodology of data collection technique using direct interview and observation. The research finds a model and concept of CSR using local culture dimension as a way of implementing CSR should be feminism and do not give priority to profit. Deconstruction of an ideology will change the concepts and behavior of management in managing the company and CSR. Keywords: Capitalism, deconstruction, indigenous peoples, social responsibility, profit
This study presents new evidence on determinants of risk tolerance of individual investors of Pak... more This study presents new evidence on determinants of risk tolerance of individual investors of Pakistan. The main objective of the research is to evaluate the factors that determine the individuals' decisions. It is essential to understand the factors of risk tolerance and how to manage these factors to enhance the ability of risk tolerance in making investment decisions and increasing economic growth. The survey instrument used to investigate the determinants of risk tolerance is based on a questionnaire developed by Dow Jones and Company in 1998 that is in Bodie et al. (2007). The questionnaire contains two parts. The first part includes demographic information about and second part includes questions or cases, while univariate analysis is used to calculate the significance of the results. Four hypotheses have been formulated and tested. Relying on the results of the study, the author concludes that men are less risk averse then women, educated investors are more likely to take risk, less wealthy investors are less risk tolerant then wealthy investors and the interesting fact found is that there is no as such strong relation between age and the level of individual risk tolerance although the risk tolerance of each age group is significantly different. Education and wealth are highly correlated with risk tolerance. Improving the level of education to make investors more risk tolerant towards risky investments of higher gains, understand the factor of gender to find the reason why women are less risk tolerant then men, and why they are not contributing in the economic growth of the country, don't treat investors as a homogeneous group, whether they should consider men and women as a separate market groups, each group has its own requirements and strategies. The results also support the importance of proper training programs for risk assessment, acceptance and management should be conducted in order to design risk accepting behavior of the individuals in a useful way. This research would be significant for the investors to enhance their investment decisions in a risky situation. This research would also be helpful for the financial institutions, investment companies, Government, NGOs and social activist in treating the investors in such a way so that their risk tolerance ability can be increased which in return contribute in economic growth.
Internal audit sebagai salah satu ukuran sistem pengendalian dan pencegahan terjadinya Fraud atau... more Internal audit sebagai salah satu ukuran sistem pengendalian dan pencegahan terjadinya Fraud atau kecurangan yang memungkinkan akan terjadinya korupsi atau penyalahgunaan wewenang dan akan merugikan organisasi atau perusahaan. auditor internal berfungsi sebagai pemeriksa independen yang bisa mendeteksi secara dini kemungkinan terjadinya kecurangan.
This paper examined the causes of marginalization and the rights of indigenous peoples around the... more This paper examined the causes of marginalization and the rights of indigenous peoples around the mine. The role of management is essential in maintaining the balance and harmonious relationship between indigenous peoples, government and companies. This study used qualitative methods with postmodernist paradigm Derrida thought development. Results from this study observes the acquisition of regions and land by multinationals with capitalist which is fast developing and mastering indigenous people, giving rise to the conflict is because of their style of management that is not concerned with
This paper examined the causes of marginalization and the rights of
indigenous peoples around the... more This paper examined the causes of marginalization and the rights of indigenous peoples around the mine. The role of management is essential in maintaining the balance and harmonious relationship between indigenous peoples, government and companies. This study used qualitative methods with postmodernist paradigm Derrida thought development. Results from this study observes the acquisition of regions and land by multinationals with capitalist which is fast developing and mastering indigenous people, giving rise to the conflict is because of their style of management that is not concerned with balance and justice for indigenous peoples and the natural surroundings
Abstract:
This research is directed to deconstruct the ideology of CSR which is a humanist, femin... more Abstract: This research is directed to deconstruct the ideology of CSR which is a humanist, feminist and able to accommodate the rights of mining companies. This research uses qualitative methodology of data collection technique using direct interview and observation. The research finds a model and concept of CSR using local culture dimension as a way of implementing CSR should be feminism and do not give priority to profit. Deconstruction of an ideology will change the concepts and behavior of management in managing the company and CSR. Keywords: Capitalism, deconstruction, indigenous peoples, social responsibility, profit
This study presents new evidence on determinants of risk tolerance of individual investors of Pak... more This study presents new evidence on determinants of risk tolerance of individual investors of Pakistan. The main objective of the research is to evaluate the factors that determine the individuals' decisions. It is essential to understand the factors of risk tolerance and how to manage these factors to enhance the ability of risk tolerance in making investment decisions and increasing economic growth. The survey instrument used to investigate the determinants of risk tolerance is based on a questionnaire developed by Dow Jones and Company in 1998 that is in Bodie et al. (2007). The questionnaire contains two parts. The first part includes demographic information about and second part includes questions or cases, while univariate analysis is used to calculate the significance of the results. Four hypotheses have been formulated and tested. Relying on the results of the study, the author concludes that men are less risk averse then women, educated investors are more likely to take risk, less wealthy investors are less risk tolerant then wealthy investors and the interesting fact found is that there is no as such strong relation between age and the level of individual risk tolerance although the risk tolerance of each age group is significantly different. Education and wealth are highly correlated with risk tolerance. Improving the level of education to make investors more risk tolerant towards risky investments of higher gains, understand the factor of gender to find the reason why women are less risk tolerant then men, and why they are not contributing in the economic growth of the country, don't treat investors as a homogeneous group, whether they should consider men and women as a separate market groups, each group has its own requirements and strategies. The results also support the importance of proper training programs for risk assessment, acceptance and management should be conducted in order to design risk accepting behavior of the individuals in a useful way. This research would be significant for the investors to enhance their investment decisions in a risky situation. This research would also be helpful for the financial institutions, investment companies, Government, NGOs and social activist in treating the investors in such a way so that their risk tolerance ability can be increased which in return contribute in economic growth.
Internal audit sebagai salah satu ukuran sistem pengendalian dan pencegahan terjadinya Fraud atau... more Internal audit sebagai salah satu ukuran sistem pengendalian dan pencegahan terjadinya Fraud atau kecurangan yang memungkinkan akan terjadinya korupsi atau penyalahgunaan wewenang dan akan merugikan organisasi atau perusahaan. auditor internal berfungsi sebagai pemeriksa independen yang bisa mendeteksi secara dini kemungkinan terjadinya kecurangan.
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KEYWORDS: corporate social responsibility; profit; capitalism; reputation; deconstruction
Introduction
The implementation of CSR, in reality, still uses capitalism ideology which is contradict with philosophy embraced by each local indigious community, so that it results in conflict (Rudito, 2013). Other facts also indicate that the company still operates aiming to maximize profit which is still contain with material factors based on capitalist ideology (Tan, 2009; Yuan, 2011; Idowu, 2012). In the development of CSR researches recantly, Derridean states that company social responsiblity program is still ambiguos by conducting two functions at once. Ambigious here means that the main purpose of a
Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo,
JL. Jend Sudirman Km. 03, Binturu, Binturu, Wara Selatan, Binturu, Wara Sel., Kota Palopo, Sulawesi Selatan 91922, Indonesia
*Correspondence: n Rahmawati345@yahoo.co.id
This article is avalilable in: http://journal.umy.ac.id/index.php/ai
DOI: 10.18196/jai.1902100
Citation:
Rahmawati. (2018). Deconstructing the Concept of Corporate Social Responsibility: Social Investment on Luwu Indigeous Society. Journal of Accounting and Investment, 19(2), 176-193.
Received:
15 January 2018
Reviewed:
30 January 2018
Revised:
22 March 2018
Accepted:
12 April 2018
Copyright: ©
indigenous peoples around the mine. The role of management is
essential in maintaining the balance and harmonious relationship
between indigenous peoples, government and companies. This study
used qualitative methods with postmodernist paradigm Derrida
thought development. Results from this study observes the acquisition
of regions and land by multinationals with capitalist which is fast
developing and mastering indigenous people, giving rise to the conflict
is because of their style of management that is not concerned with balance and justice for indigenous peoples and the natural
surroundings
This research is directed to deconstruct the ideology of CSR which is a humanist, feminist and able to accommodate the
rights of mining companies. This research uses qualitative methodology of data collection technique using direct interview
and observation. The research finds a model and concept of CSR using local culture dimension as a way of implementing
CSR should be feminism and do not give priority to profit. Deconstruction of an ideology will change the concepts and
behavior of management in managing the company and CSR.
Keywords: Capitalism, deconstruction, indigenous peoples, social responsibility, profit
KEYWORDS: corporate social responsibility; profit; capitalism; reputation; deconstruction
Introduction
The implementation of CSR, in reality, still uses capitalism ideology which is contradict with philosophy embraced by each local indigious community, so that it results in conflict (Rudito, 2013). Other facts also indicate that the company still operates aiming to maximize profit which is still contain with material factors based on capitalist ideology (Tan, 2009; Yuan, 2011; Idowu, 2012). In the development of CSR researches recantly, Derridean states that company social responsiblity program is still ambiguos by conducting two functions at once. Ambigious here means that the main purpose of a
Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Palopo,
JL. Jend Sudirman Km. 03, Binturu, Binturu, Wara Selatan, Binturu, Wara Sel., Kota Palopo, Sulawesi Selatan 91922, Indonesia
*Correspondence: n Rahmawati345@yahoo.co.id
This article is avalilable in: http://journal.umy.ac.id/index.php/ai
DOI: 10.18196/jai.1902100
Citation:
Rahmawati. (2018). Deconstructing the Concept of Corporate Social Responsibility: Social Investment on Luwu Indigeous Society. Journal of Accounting and Investment, 19(2), 176-193.
Received:
15 January 2018
Reviewed:
30 January 2018
Revised:
22 March 2018
Accepted:
12 April 2018
Copyright: ©
indigenous peoples around the mine. The role of management is
essential in maintaining the balance and harmonious relationship
between indigenous peoples, government and companies. This study
used qualitative methods with postmodernist paradigm Derrida
thought development. Results from this study observes the acquisition
of regions and land by multinationals with capitalist which is fast
developing and mastering indigenous people, giving rise to the conflict
is because of their style of management that is not concerned with balance and justice for indigenous peoples and the natural
surroundings
This research is directed to deconstruct the ideology of CSR which is a humanist, feminist and able to accommodate the
rights of mining companies. This research uses qualitative methodology of data collection technique using direct interview
and observation. The research finds a model and concept of CSR using local culture dimension as a way of implementing
CSR should be feminism and do not give priority to profit. Deconstruction of an ideology will change the concepts and
behavior of management in managing the company and CSR.
Keywords: Capitalism, deconstruction, indigenous peoples, social responsibility, profit