45 research outputs found
Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation
No full textResearch Originality: The originality of this paper lies in its inclusion of the mediating role of human capital and social capital in the connection between spiritual capital and MSME innovation capability.Research Objectives: This study examined how Innovation in MSMEs by using antecedents of their spiritual capital, human capital, and social capital.Research Methods: This study using sample from MSME operators and owners located in the western part of Central Java Province. The analysis conducted in this study was using Structural Equation Model.Empirical Results: The results found that spiritual capital, human capital, and social capital has a significant positive effect on innovation capability. In addition, human capital and social capital can mediate the relationship between spiritual capital and innovation capability.Implications: From the results of this study, it can be implied that spiritual capital, human capital, and social capital is very important for MSMEs managers and owners to create innovation to make value-added for their business. Therefore, MSMEs should concern on the management of those capitals.JEL Classification: E31, F31, C22How to Cite:Pratama, B. C., Kamaluddin, A., Fitriati, A., Saad, S., Innayah, M. N., & Hambali, S. S. (2024). Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation. Etikonomi, 23(2), 238 – 396. https://doi.org/10.15408/etk.v23i2.32201.
The Influence of Leadership Style on Accounting Information System Success and Its Impact on Accounting Information Quality
Get PDFAccounting information system is a tool used by management in organizations to provide added value in order to generate a competitive advantage for the organization. The functions of accounting information systems are to provide important information to reduce the uncertainty, support the decision-making, and encourage a better planning, scheduling, and controlling of the work activities. Leadership is an important factor in the effective implementation of accounting information system. This study examines the influence of leadership style on accounting information system success and its impact on accounting information quality. The results showed that the stronger leadership style within the organization will enhance accounting information system success. Accounting information systems strongly associated with the use of information technology. To plan and implement accounting information systems in organizations needed strong leadership in influencing and directing the organization's members. Furthermore, it was also found that accounting information system success has implications for accounting information quality. Keywords: Accounting Information Systems Success, Accounting Information Quality, Leadership Style Errata: There is a writing error the name of the reference. In the article, name written Loudon and Loudon (2012). It should be Laudon and Laudon (2012)
Efficiency of Indonesian Islamic People’s Financing Banks using Data Envelopment Analysis
No full textThe Effect Of Leadership Style, Culture And Organizational Commitment To Employee Performance
No full textPenguatan pendidikan karakter melalui pelatihan penggunaan aplikasi kindfull-digital character book
Get PDFKindfull-digital character book is a character monitoring application based-android and website. Its use is an alternative instrument for strengthening character education. This application made the character monitoring process easier, faster and more precise than the manual process. The purposes of this activity are to introduce, develop and provide skills in using the kindfull-digital character book application as an effective and efficient monitoring instrument for student character. The target users were teachers, parents and students. The method were used training, workshops and assistance in the use of information technology. This, results showed that are easy to learn and operate by users and are easily adapted to user needs. Monitoring this digital character through self-assessment, so it emphasizes the honesty of students, parents and teachers. Based on the results of the evaluation, users felt the usefulness and ease of using the application. Teachers and parents can work together in strengthening student character education. Economically, this application can be used repeatedly, by adding the desired character indicator. Teachers are no longer preoccupied with technical activities but can concentrate on strengthening student character.Kindfull-digital character book adalah aplikasi pemantauan karakter berbasis android dan website. Penggunaannya menjadi alternatif instrumen penguatan pendidikan karakter. Aplikasi digital ini membuat proses pemantauan karakter menjadi lebih mudah, cepat dan tepat dibandingkan proses manual. Tujuan kegiatan ini adalah mengenalkan, mengembangkan dan memberikan ketrampilan penggunaan aplikasi kindfull-digital character book sebagai instrumen pemantauan karakter siswa yang efektif dan efisien. Sasaran pengguna aplikasi ini adalah guru, orang tua dan siswa. Metode yang digunakan adalah pelatihan, workshop dan pendampingan penggunaan teknologi informasi. Kegiatan ini menghasilkan aplikasi yang mudah dipelajari dan dioperasikan pengguna serta mudah disesuaikan dengan kebutuhan pengguna. Pemantauan karakter digital ini menggunakan self assessment, sehingga sangat menekankan pada kejujuran baik dari siswa, orang tua dan guru. Berdasarkan hasil evaluasi, pengguna merasakan kegunaan dan kemudahan menggunakan aplikasi tersebut. Guru dan orangtua dapat bekerjasama dalam penguatan pendidikan karakter siswa. Secara ekonomis, aplikasi ini dapat digunakan secara berulang, dengan menambahkan indikator karakter yang diinginkan. Guru tidak lagi disibukkan oleh aktivitas teknis, tetapi dapat berkonsentrasi pada upaya penguatan karakter siswa
Pengaruh Motivasi, Strategi, Budaya, Harga dan Fitur Produk Terhadap Keputusan Pembelian Mobil Datsun: (Studi Empiris pada Konsumen Mobil Datsun di Indomobil Nissan Purwokerto)
Get PDFThis study aims to examine the effect of motivation, strategy, consumer culture, price and product features on the decision to purchase a Datsun brand car in Indomobil Nissan Purwokerto and the Banyumas Regency area. The method used is a survey by purposive sampling. The number of respondents as many as 60 people, namely Datsun car users. The data were tested statistically. The components tested are validity test, reliability test. The test consists of classical assumptions, multiple linear analysis, coefficient of determination, and hypothesis testing. The results show that consumer motivation, strategy, culture, price, product features have a significant effect on purchasing decisions. This means that the type of product, perception, culture, price and features are taken into consideration by consumers in making purchasing decisions on Datsun brand cars in Indomobil Nissan Purwokerto and the Banyumas Regency area. This condition is supported by the results of the SWOT analysis which shows a positive valu
Pengaruh Corporate Social Responsibility Disclosure, Pertumbuhan Perusahaan, Managerial Ownership dan Kebijakan Dividen Terhadap Nilai Perusahaan
No full textTujuan penelitian ini adalah untuk menguji pengaruh corporate social responsibility disclosure, pertumbuhan perusahaan, managerial ownership dan kebijakan dividen terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan sektor energi yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2019-2021. Sampel diambil menggunakan teknik purposive sampling. Pengolahan data dalam penelitian ini menggunakan program aplikasi Eviews. Untuk menguji hipotesis penelitian digunakan analisis model regresi data panel. Teknik analisis yang dilakukan dalam penelitian ini yaitu statistik deskriptif, uji pemilihan model data panel (uji hausman, uji breusch-pagan lagrangian multiplier, uji chow), uji asumsi klasik (uji heteroskedastisitas dan uji autokorelasi) dan uji hipotesis. Hasil penelitian ini menunjukan bahwa pertumbuhan perusahaan berpengaruh positif, sedangkan corporate social responsibility disclosure, managerial ownership dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan.
Kata Kunci: Nilai perusahaan, corporate social responsibility disclosure, pertumbuhan perusahaan, managerial ownership, kebijakan divide
Kinerja Sosial Perbankan Syariah Di Indonesia: Peran Intellectual Capital, Sharia Compliance, Dan Dewan Pengawas Syariah
No full textIslamic banking in carrying out its performance is not only business-oriented but also social orientation while still based on Islamic principles, that is what distinguishes Islamic banks from conventional banks. Social performance in Islamic banks can be realized through its role in providing benefit to mankind based on Sharia goals. The purpose of this study was to determine the effect of Intellectual Capital, Sharia Compliance, Education, and Reputation of the Sharia Supervisory Board on Social Performance. The population used in this study is Islamic Commercial Banks in 2008-2020 which are registered with the Financial Services Authority. The sampling technique used is purposive sampling technique with pooled unbalance sample in order to obtain observational data of 131 data that have met the criteria. The data analysis technique used is multiple regression analysis. The results of this study indicate that the variables of Sharia Compliance, Education, and Reputation of the Sharia Supervisory Board (SSB) have a significant positive effect on the Social Performance of Islamic banking. While the variable Intellectual Capital does not affect the social performance of Islamic banking. If Islamic banking in Indonesia is able to maximize the implementation of sharia compliance, maintain the quality of DPS education, as well as the reputation of DPS to remain good, the social performance will be even better, this can also be supported by intellectual capital if its implementation is managed and maximized
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model
Get PDFIn an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting
Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan
Get PDFThe aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company valu
