• 제목/요약/키워드: GCG

검색결과 33건 처리시간 0.027초

Good Corporate Governance: A Case Study of Family Business in Indonesia

  • RUSTAM, Akie Rusaktiva;NARSA, I Made
    • The Journal of Asian Finance, Economics and Business
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    • 제8권5호
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    • pp.69-79
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    • 2021
  • Good Corporate Governance (GCG) has been implemented by companies, especially companies that have gone public. However, many local companies still have not applied the principles of GCG. This study examines the implementation of the CG concept which is not fully implemented in family businesses in Indonesia. Besides, this research also aims to find out the role of the Internal Audit function in enhancing GCG practices. This research is a qualitative study that uses in-depth interviews, observation, and data triangulation, to gather evidence from exploratory case studies conducted in three family business firms. The results of this study found that CG is essential for the successful run of family businesses. After analyzing the data, we developed a new theory called Islamic Integrity Governance. The Internal Auditor plays a key role in improving GCG and a vibrant and agile internal audit function can be an indispensable resource supporting sound corporate governance. The internal auditor provides objective assurance and insight on the effectiveness and efficiency of risk management, internal control, and governance processes. Therefore, the Internal Auditor is an important pillar for effective and efficient GCG implementation. This theory concludes several concepts such as THTCL (Trustworthy, Honest, Transparent, Creative, Loyal). Internal auditors are needed because the concept of control is useful for improving GCG in business.

갈로카테킨-3-갈레이트가 풍부한 열전환 카테킨의 피부 장벽 회복에 대한 개선 효과 (Effect of Heat-epimerized-catechin-mixture Rich in Gallocatechin-3-gallate on Skin Barrier Recovery)

  • 김정기;신현정;이상민;전희영;이상준;이병곤
    • 대한화장품학회지
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    • 제34권2호
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    • pp.93-99
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    • 2008
  • 지금까지 (-)-epigallocatechin-3-gallate(EGCG)는 인간의 피부에 유용한 녹차 카테킨 중에서 가장 강력한 항산화 성분으로 알려져 왔다. 본 연구팀은 용매, 온도, 압력 등 다양한 조건을 변화시키며, 멸균과정(autoclaving) 중에 발생하는 이성질체화(epimerization) 과정을 연구하여, gallocatechin-3-gallate(GCG) 함량이 크게 증가된 열전환-EGCG-복합체(heat-epimerzied-EGCG-mixture, HE-EGCG-mix)를 순수한 EGCG로부터 조제 하였다. 이러한 열전환-EGCG-복합체는 무모쥐 SKH-1을 이용한 실험에서, 손상된 피부 장벽의 회복 시에 인보루크린 7(involucrin 7) 단백질의 발현량을 EGCG 처리 시보다 증가시킴을 확인하였다. 또한, in vitro 실험을 통하여 GCG는 $PPAR-{\alpha}$에 대한 전이활성(transactivation) 효과가 EGCG보다 뛰어남을 확인하였다. 이러한 결과는 열전환-EGCG-복합체에 함유된 고함량의 GCG 성분에 의해서, 피부 장벽 손상 회복 시 PPAR에 의해 매개된 각질형성세포(keratinocyte)의 분화가 더욱 촉진될 수 있음을 암시한다. 따라서, EGCG의 C-2 에피머(epimer)인 GCG는 녹차 카테킨을 이용한 피부 장벽 개선 용도의 화장품과 건강식품 개발 시 주요 소재로 활용될 수 있다.

The Effect of Intellectual Capital and Good Corporate Governance on Financial Performance and Corporate Value: A Case Study in Indonesia

  • ANIK, Sri;CHARIRI, Anis;ISGIYARTA, Jaka
    • The Journal of Asian Finance, Economics and Business
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    • 제8권4호
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    • pp.391-402
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    • 2021
  • This study aims to analyze the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company's financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014-2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.

The Effect of Management Capabilities in Implementing Good Corporate Governance: A Study from Indonesia Banking Sector

  • NAPITUPULU, Sotarduga;PRIMIANA, Ina;NIDAR, Sulaeman R.;EFFENDY, Nury;PUSPITASARI, Devy Mawarnie
    • The Journal of Asian Finance, Economics and Business
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    • 제7권1호
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    • pp.159-165
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    • 2020
  • The study attempts to examine the effect of the capabilities of banking companies, namely the dynamic and unique capabilities, on the implementation of GCG in Indonesia. The effect of organization capabilities on the implementation of GCG is essential since both of them can demonstrate the quality of the company's ability to compete and innovate. This study will also examine the influence of moderating variables, namely the fit and proper test. The methodology used in this study is the structural equation methods and using primary data with board of directors of commercial bank in Indonesia. The test results suggest the positive direct effect of unique capabilities on GCG. The findings show that the capabilities of the top management, both unique and dynamic capabilities, influence the implementation of GCG. Then, the variable of fit and proper test can also strengthen the relationship between them. Both unique capabilities and fit and proper test have a strong and positive impact on GCG. Meanwhile, dynamic capabilities have a negative impact on GCG even though it's not significant and contradictive with earlier studies. In the context of the banking industry growth and sustainability, this matter is important to examine. Top management behavior in operating their organization is important to be investigated.

화분발효물을 함유한 Gelidium corneum - 젤라틴 혼합필름의 항균활성과 돈육의 포장재 적용 (Antimicrobial Activity of a Gelidium corneum - Gelatin Blend Film Containing Fermented Pollen Extract and Its Application in the Packaging of Pork Loins)

  • 홍윤희;임금옥;송경빈
    • 한국축산식품학회지
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    • 제29권3호
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    • pp.391-395
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    • 2009
  • 화분발효물(FPE)을 함유하는 Gelidium corneum - 젤라틴(GCG) 필름을 제조하여 돈육의 포장재로 사용하였다. FPE를 첨가한 GCG필름의 투습계수는 대조구 필름 보다 향상되었고 FPE 첨가 농도가 증가함에 따라 Escherichia coli O157:H7와 Listeria monocytogenes에 대한 항균효과는 증가하였다. 특히, 0.15% FPE 첨가는 E. coli O157:H7와 L. monocytogenes에 대해 대조구 대비 각각 2.98 and 3.68 Log CFU/g 감소시켰다. 또한 돈육 시료를 E. coli O157:H7 와 L. monocytogenes로 접종시킨 후 GCG 필름으로 포장한 후 저장 중 미생물 수의 변화를 측정한 결과, 0.15% 화분발효물이 첨가한 GCG 필름으로 포장 시 E. coli O157:H7와 L. monocytogenes 숫자가 저장 4일 후 대조구 대비 각각 1.49, 1.01 Log CFU/g 더 감소시켰다. 이러한 연구 결과는 0.15% 화분발효물이 첨가한 GCG 필름으로 포장한 돈육의 유통기한이 증대될 수 있음을 시사한다.

The Impact of Good Corporate Governance on Financial Performance: Evidence from Commercial Banks in Indonesia

  • MARKONAH, Markonah;PRASETYO, Johan Hendri
    • The Journal of Asian Finance, Economics and Business
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    • 제9권6호
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    • pp.45-52
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    • 2022
  • This research has the purposes of analyzing and proving empirically, such as: To investigate the effect of good corporate governance (GCG) on financial performance at banks in Indonesia through the mediating role of corporate asset growth. Theoretically, the study's results were expected to enrich and complete the repertoire of understanding in the financial management area, specifically with those phenomena related to banking financial performance and factors which influenced it. The population of this research was a bank that had a Corporate Governance Perception Index (CGPI) rating from 2011 to 2020. The type of sampling used was saturated sampling; thus, the whole population is sample members. Current data analysis used SEM. GCG has a direct or indirect impact on banking financial performance, according to the findings of this study. Improved GCG results in increased public confidence, which is reflected in an increase in total assets, as well as improved banks' financial performance. As a result, it can be stated that corporate asset increase largely mitigated the impact of GCG on bank financial performance in Indonesia. Through this rapid growth from corporate assets, Bank can maximize the market expansion which is ultimately able to improve banking financial performance.

Gelatin-Chondroitin-Glucosamine Scaffold에 접종한 인간지방조직-유래 중간엽 줄기세포의 연골형성 (Chondrogenesis of Human Adipose Tissue Derived Mesenchymal Stem Cells (ATMSCs) Seeded in Gelatin-Chondroitin-Glucosamine Scaffold)

  • 김응배;홍순갑;도병록;김해권;이준영
    • 한국발생생물학회지:발생과생식
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    • 제15권2호
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    • pp.99-111
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    • 2011
  • 본 실험은 transforming growth factor-${\beta}1$(TGF-${\beta}1$)이 첨가된 chondrogenic induction medium(CIM)을 이용하여 인간지방조직에서 유래된 중간엽 줄기세포(human adipose tissue-derived mesenchymal stem cells, ATMSCs)의 연골형성능과 gelatin-chondroitin-glucosamine scaffold(GCG-scaffold)에 접종시킨 ATMSCs의 연골형성능을 알아보고자 수행하였다. ATMSCs와 생쥐 chondrocyte를 기본배양액과 TGF-${\beta}1$이 첨가되지 않은 CIM1 및 TGF-${\beta}1$이 첨가된 CIM2에서 배양하여 연골형성능을 비교하였다. ATMSCs의 연골형성은 gelatin scaffold(G-scaffold)와 GCG-scaffold를 사용하여 glycosaminoglycan(GAG) 합성과 조직화학적 염색으로 연골기질형성 여부를 확인하였다. 펠렛 배양에서 ATMSCs와 chondrocyte의 GAG합성은 대조군에서 14일의 배양기간 동안 약간 증가하였으나, CIM1과 CIM2배양군은 배양 14일에 대조군에 비해크게 증가하였으며, CIM2 배양군에서 가장 높았다. 그러나 연골기질은 배양 14일에 CIM2 배양군에서만 Safranin O와trichrome에 의해 염색되었다. Well plate에서 배양된 ATMSCs의 증식은 모든 배양군에서 배양 10일까지 계속적인 세포증식이 일어났으며, 대조군에 비해 CIM 배양군이 높았다. ATMSCs 접종 후 플라스크나 scaffold의 세포부착률은 배양시간이 길어짐에 따라 모든 배양군에서 증가하였고, 플라스크에 비해 scaffold에서 더욱 높게 나타났다. Scaffold에 ATMSCs 접종후 GAG 합성은 28일의 배양기간 동안 대조군에서는 별 변화가 없었으나, CIM1, CIM2 배양군은 대조군보다 GAG합성이 증가되었다. CIM2 배양군에서 GAG 합성이 매우 높게 나타났다. 또한 G-scaffold보다 GCG-scaffold에서 GAG 합성이 약간 높게 나타났다. 조직화학적으로 관찰한 ATMSCs의 연골기질형성도 CIM2 배양군의 GCG-scaffold에서 가장높게 나타났다. 본 실험의 결과들을 종합해 볼 때, 펠렛 배양에서 ATMSCs는 생쥐 chondrocyte보다 낮은 연골형성능을 보였고, CIM2 배양군에서만 연골기질이 형성된 것으로 보아 TGF-${\beta}1$이 연골분화에 중요한 요소로 작용한 것이라 사료된다. G-scaffold는 효과적인 연골분화 환경을 제공해 줌으로써 ATMSCs의 세포부착률과 GAG 합성을 증가시키는 것으로보여지며, G-scaffold보다 GCG-scaffold에서 많은 연골기질이 형성된 것은 GCG-scaffold에 첨가된 chondroitin과 glucosamine이연골기질 형성을 촉진시키는 물질로 작용한 것으로 사료된다.

Gallocatechin Gallate Inhibits Platelet Aggregation by Arachidonic Acid Liberation and $TxA_2$ Synthase Activity

  • Cho, Mi-Ra;Lee, Kyung-Sup;Lee, Jung-Jin;Jin, Yong-Ri;Son, Dong-Ju;Yun, Yeo-Pyo
    • 대한약학회:학술대회논문집
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    • 대한약학회 2003년도 Proceedings of the Convention of the Pharmaceutical Society of Korea Vol.2-2
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    • pp.78.2-78.2
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    • 2003
  • We have previously reported that green tea catechins (GTC) displayed anti-thrombotic activity, and that this might be due to anti-platelet rather than anti-coagulation effects. In the present study, we have studied the anti-platelet activity and mechanism of gallocatechin gallate (GCG), which is a component of GTC. GCG inhibited the collagen- and U46619-induced aggregation of rabbit platelets, with IC$\^$50/ values of 63.0 and 48.3 ${\mu}$M, respectively. GCG also inhibited collagen-induced serotonin release and TxB$_2$ formation in a similar manner of platelets aggregation. (omitted)

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Corporate Governance and Firm Performance: An Empirical Study from Indonesian Manufacturing Firms

  • HERMUNINGSIH, Sri;KUSUMA, Hadri;CAHYARIFIDA, Rahma Anzalia
    • The Journal of Asian Finance, Economics and Business
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    • 제7권11호
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    • pp.827-834
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    • 2020
  • The use of different proxies to measure good corporate governance (GCG) may be a probable cause of the mixed results. Therefore, the application of a new single measure to enhance comparable empirical studies is required. The purpose of this study is to examine the relationship between corporate governance and firm's performance. This study involved all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2016 through purposive sampling with specific criteria. out of 144 qualified companies, 110 companies could be processed because of completed data in the form of financial information from their financial statements during the research period. The data were obtained from the official websites of IDX. This study applies a new measure of the corporate governance: the efficiency of the GCG. The corporate governance is calculated by relating inputs of components of the corporate governance and outputs of sales, assets and firm equity capital. By using financial data from firms listed on the Indonesian Capital Market, this study finds that the corporate governance significantly improved firm's performance. More importantly, the study confirms and supports the new single measure of the GCG. This result is very important to avoid dealing with different indicators of the corporate governance.

국내 시판 잎차 형태 녹차의 이화학 특성 및 산화방지 활성 (Physicochemical Properties and Antioxidant Activities of Loose-leaf Green Tea Commercially Available in Korea)

  • 이란숙;김상희;박종대;김영붕;김영찬
    • 한국식품과학회지
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    • 제47권4호
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    • pp.419-424
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    • 2015
  • 제주, 보성, 하동산 차엽의 우전, 세작, 중작 및 대작 상품명을 쓰고 있는 시판 잎 녹차의 색은 녹차 등급이 높을수록 즉 채엽시기가 빠를수록 L값과 녹색도인 -a값이 높게 나타났으며 제주산 녹차가 보성 및 하동산 녹차에 비해 L값과 b값이 높은 것으로 나타났다. 카테킨 분석 결과 EGC 함량은 차엽 산지에 관계없이 채엽시기가 늦어짐에 따라 유의적으로 증가하였으며, 카테킨, GCg, ECg 함량은 유의적으로 감소하였다. 카테킨류 중 EGCg 함량이 95.39-116.25 mg/g으로 가장 높았으며 특히 보성산 녹차가 다른 지역에 비해 유의적으로 높게 나타났다. 카페인, 테오브로민 및 테아닌 함량은 모든 차엽에서 채엽시기에 따라 유의적으로 감소하는 경향을 보였으며 특히 제주산 우전의 카페인, 테오브로민 및 테아닌 함량은 각각 33.43, 17.84, 20.84 mg/g으로 가장 높게 함유되어 있었다. 산화방지 활성은 측정방법에 상관없이 등급이 높은 우전에서 높게 나타났으며 제주 및 하동산 녹차의 경우 채엽시기가 늦어짐에 따라 유의적으로 감소하였으나 보성산 녹차는 채엽시기에 따라 유의적으로 증가하였다. 녹차의 주요 산화방지 성분인 개별 카테킨 함량과 산화방지 활성과의 상관관계를 분석한 결과 DPPH 활성은 EGCg, ECg 및 총카테킨 함량과 양의 상관관계가 있는 것으로 나타났으며 ABTS 활성은 EGC 함량과는 음의 상관관계 그리고 카테킨, GCg 및 ECg 함량과는 양의 상관관계가 있는 것으로 나타났다.