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All Journal Indonesian Journal of Law and Economics Review
Imelda Dian Rahmawati
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Intellectual Capital and Firm Value Evidence from Indonesian Companies: Kapital Intelektual dan Nilai Perusahaan: Bukti dari Perusahaan-Perusahaan Indonesia Vivi Noviyanti; Imelda Dian Rahmawati
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1451

Abstract

General Background Firm value represents a key indicator of corporate performance and market perception. Specific Background Intellectual capital has increasingly been recognized as an intangible resource that contributes to value creation in modern firms. Knowledge Gap Empirical findings regarding the relationship between intellectual capital and firm value remain inconsistent across sectors and periods. Aims This study aims to examine the relationship between intellectual capital and firm value based on empirical evidence from Indonesian companies. Results Using quantitative analysis, the findings indicate that intellectual capital demonstrates a significant association with firm value. Novelty This research provides updated empirical evidence on intellectual capital measurement within the Indonesian corporate context. Implications The results offer insights for companies and stakeholders in managing intellectual capital as part of strategic value creation. Keywords: Intellectual Capital, Firm Value, Financial Performance, Corporate Performance, Indonesia Key Findings Highlights: Intangible resources are empirically associated with market-based company valuation. Intellectual capital indicators show measurable links with corporate outcomes. Evidence supports the relevance of non-physical assets in value creation analysis.
Accounting Information System Design for UMKM Cash Transactions: Desain Sistem Informasi Akuntansi untuk Transaksi Tunai UMKM Evi Kurni a Fitri; Imelda Dian Rahmawati
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1455

Abstract

General Background Micro, small, and medium enterprises play a vital role in national economic sustainability, yet many operate without structured accounting information systems. Specific Background This condition is evident in UMKM Tahu Jaya Sentosa, where cash receipt and cash disbursement activities are conducted using simple practices without formal recording. Knowledge Gap Limited understanding and implementation of accounting information systems constrain internal control and financial transparency in UMKM operations. Aims This study aims to design an accounting information system for cash receipts and cash disbursements that can be applied as a practical guideline for UMKM. Results Using a qualitative descriptive approach through interviews and observations, the study finds that cash transactions are not recorded in journals or ledgers, internal control is informal, and financial information is not systematically documented. Novelty The study presents a context-based accounting information system design tailored to the operational realities of a small-scale UMKM. Implications The proposed design provides practical guidance for improving cash transaction recording and internal control, supporting better financial management practices in UMKM environments. Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Internal Control, UMKM Key Findings Highlights: Cash transaction activities are conducted without formal accounting records. Internal control relies on informal practices and owner experience. A structured system design offers practical guidance for UMKM financial management.
Student Financial Literacy Determinants in Accounting Education: Faktor-Faktor yang Mempengaruhi Literasi Keuangan Mahasiswa dalam Pendidikan Akuntansi Ika Supriyaningsih; Imelda Dian Rahmawati
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1462

Abstract

General Background Financial literacy is an essential competency for individuals in managing personal finances and making informed economic decisions. Specific Background University students, particularly accounting students, are assumed to possess higher financial knowledge due to their academic exposure, yet empirical findings remain inconsistent. Knowledge Gap Previous studies show mixed results regarding the role of demographic factors in shaping student financial literacy, indicating the need for context-specific investigation. Aims This study examines the relationship between gender, parents’ socioeconomic status, and allowance with financial literacy among accounting students at Muhammadiyah University of Sidoarjo. Results Using a quantitative explanatory approach with 62 respondents, the findings reveal that gender, parents’ socioeconomic status, and allowance are not statistically associated with students’ financial literacy, either partially or simultaneously. Novelty This study provides empirical evidence that demographic characteristics do not necessarily differentiate financial literacy levels among accounting students within a local Indonesian university context. Implications The findings suggest that financial literacy development should prioritize experiential learning, behavioral aspects, and structured financial education rather than relying solely on demographic assumptions. Keywords: Financial Literacy, Accounting Students, Socioeconomic Status, Gender, Allowance Key Findings Highlights: Demographic characteristics do not differentiate literacy levels among accounting students. Parental background variables show no statistical association with financial knowledge. Financial understanding appears independent of monthly student spending capacity.
Co-Authors Evi Kurni a Fitri Ika Supriyaningsih Vivi Noviyanti