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"After more than six decades, the growth oriented development strategy has failed to develop peoples essentialwell being, social equality and better quality of socio cultural life. United Nations called it: jobless, ruthless,rootless, voiceless, and futureless growth (UNDP, 1997). Recently, several new development approaches hasbeen introduced, such as People Centered Development, MDGs, Human Development, but those approaches areproposing more for the enhancement of some social sectors, rather than being oriented into developing a goodsociety. Herewith, in this article a more sociological conceptualization of social development is introduced byemphasizing that developing human being has to be done through developing the basic elements of social life,namely structure, culture and process of the society. The purpose of this paper is to propose and discuss the newand the more sociological concept of social development. An action research has been conducted to exploresome empirical evidence of social development practices implemented in Surakarta city as an illustration."

"Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2009 hingga 2013. Variabel independen dalam penelitian ini adalah corporate governance. Variabel dependen yang digunakan adalah kinerja perusahaan. Corporate governance diukur dengan menggunakan ukuran dewan komisaris, proporsi dewan komisaris indpenden, dan ukuran komite audit. Untuk mengukur kinerja perusahaan, dalam penelitian ini menggunakan dua ukuran pengukuran; Return On Equity (ROE) dan Net Profit Margin (NPM). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan uji regresi data panel. Hasil penelitian ini menunjukan bahwa ukuran dewan komisaris memiliki pengaruh yang tidak signifikan terhadap ROE sedangkan berpengaruh signifikan terhadap NPM, proporsi komisaris independen memiliki pengaruh yang tidak signifikan baik terhadap ROE maupun NPM, ukuran komite audit memiliki pengaruh yang signifikan terhadap ROE maupun NPM.

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The aim of this study is to analyze the effect of corporate governance on the corporate performance of industrial firm listed on Indonesian Stock Exchange in 2009-2013. Independent and dependent variables of this research is corporate governance and corporate performance. For measuring corporate governance, in this research used three measurement: size of board commissioners, proportion of independent board commissioners, and size of board committee. For measuring corporate performance used two measurement: Return On Equity (ROE) and Net Profit Margin (NPM). Hypotheses are tested using the estimation method of panel data. The results of this study find that size of board commissioners has insignificant on ROE and has significant on NPM, proportion of non executive board commissioners has insignificant on ROE and NPM, size of board committee has significant on ROE and NPM."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Corporate Income Tax Rate (CITR) terhadap arus masuk Foreign Direct Investment (FDI) pada negara-negara di dunia, dan perbedaan pengaruhnya pada tiga kelompok income level yang berbeda (high income, upper middle income, lower middle dan low income). Penelitian dilakukan dengan unit analisis makro pada 112 negara periode 2003-2017. Estimasi dilakukan dengan menggunakan unbalanced panel data dengan fixed effect model. Hasil estimasi menunjukkan bahwa CITR tidak memiliki dampak signifikan terhadap FDI. CITR bukan merupakan faktor utama yang menentukan keputusan perusahaan multinasional dalam melakukan FDI. Karakteristik Corporate Income Tax (CIT) yang mengikat pada semua sektor bisnis (tanpa terkecuali), penentuan CITR yang dipengaruhi oleh banyak faktor, dan kompleksitas CIT yang lebih tinggi dibandingkan dengan jenis pajak lainnya menyebabkan sensitifitas FDI terhadap perubahan CITR menjadi berkurang. Hasil estimasi menunjukkan bahwa dalam melakukan keputusan investasinya, investor lebih tertarik menanamkan modalnya pada negara yang memiliki market size besar (baik pasar domestik maupun ekspor). Country openness dan stabilitas politik merupakan salah satu faktor utama yang mempengaruhi keputusan FDI di negara-negara lower middle dan low income. Variabel FDI region berpengaruh signifikan pada negara-negara upper middle, lower middle dan low income. Sementara dummy GFC berpengaruh signifikan di semua level, kecuali upper middle income. Hasil estimasi dengan mengeliminasi tax haven country menunjukkan hasil hampir sama, dimana CITR memiliki signifikansi yang lemah pada kelompok negara lower middle dan low income. Klasifikasi host country sebagai tax haven country tidak serta merta menyebabkan perusahaan multinasional menanamkan investasinya melalui skema FDI tanpa mempertimbangkan determinan lainnya.

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ABSTRACTThis study aims to determine the effect of Corporate Income Tax Rate (CITR) on Foreign Direct Investment (FDI) inflows around the world, and the differences between three income level groups (high income, upper middle income, lower middle and low income). The study was conducted with a unit of macro analysis of 112 countries of period 2003-2017. Estimation is done by unbalanced panel fixed effect models technique. Estimation results show that CITR has no significant impact on FDI. CITR is not the main factor determines the decision of multinational companies in conducting FDI. Characteristics of Corporate Income Tax (CIT) imposed on all business sectors (without exception), determination of CITR which is influenced by many factors, and higher complexity of CIT compared to other types of taxes causes the sensitivity of FDI to CITR changes is reduced. Estimation results show that in making investment decision, investors are more interested in investing their capital in large market sizes countries (both domestic and export market). Country openness and political stability are one of the main factors affecting FDI decisions in lower middle and low income countries. Dummy GFC has a significant effect on all levels, except for upper middle income. The FDI region variable has a significant effect on upper middle, lower middle and low income countries. Estimation results by eliminating the tax haven countries show almost the same results, where CITR has a weak significance in the lower middle and low income countries. The classification of host countries as a tax haven country does not necessarily cause multinational companies to invest in FDI schemes without considering other determinants."

"The purpose of this research is to examine the influence of good corporate governance mechanismabout earnings management in companies listed in Indonesian Stock Exchange during 2006 to2010. The independent variables include the size of commissioner board, independent commissionerboard percentage, size of audit committee, and commissioner meeting frequency. The dependent variableis earnings management which is measured by discretionary revenue model (Stubben, 2010).Size of company is used as the control variable in this research. The population of this research is465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The samplingmethod used in this research is purposive sampling method. In addition, the data analysis methodused is regression analysis and descriptive statistics. The result of this research indicates that themechanism of good corporate governance which is represented by the size of commissioner board,independent commissioner board percentage, size of audit committee, and commissioner meeting frequencydo not have any significant impact on earnings management. However, the result shows thatcompany size gave positive influence toward earning management."