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All Journal Balance Vocation Accounting Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM KIC Dimar : Jurnal Pengabdian Masyarakat
Supriyadi, Stevanus Gatot
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGUNGKAPAN MODAL INTELEKTUAL DI ERA REVOLUSI INDUSTRI 4.0 Antoro, Eko Wahyudi; Zuhroh, Nikmatu; Supriyadi, Stevanus Gatot; Arisanti, Petty; Setiawan, Muhammad Yovie
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.9791

Abstract

Abstrak:  Intellectual Capital Disclosure (ICD) merupakan sarana untuk menciptakan dan mempertahankan keunggulan kompetitif perusahaan, namun juga dapat membantu manajemen untuk memutuskan dan mengatur kinerja perusahaan. Namun yang belum diatur adalah keterbukaan terkait IC, sehingga sifat penangkapan IC masih dilakukan secara sukarela. Faktanya, berbagai penelitian terdahulu yang mengkaji ICD, belum ditemukan yang mengulas proses pemberitaan baik berbasis teknologi digital, sistem maupun berbasis aplikasi, padahal, hal ini akan menjadi dukungan yang signifikan di era revolusi industri 4.0 seiring berjalannya waktu. saat ini fokus pada Internet of Think (IoT) dan Artificial Intelligence (AI). Tujuan dari penelitian ini adalah untuk menganalisis dan mendeskripsikan pengkungapan modal intellectual perusahaan yang go publik di Bursa Efek Indonesia di era revolusi industri 4.0 berdasarkan metode liteature review.  Hasil penelitian ini menunjukkan bahwa ICD merupakan sarana untuk menciptakan dan mempertahankan keunggulan kompetitif perusahaan, selain itu juga dapat membantu manajemen untuk memutuskan dan mengatur kinerja perusahaan. Namun yang belum diatur adalah keterbukaan terkait IC, sehingga sifat penangkapan IC masih dilakukan secara sukarela. Faktanya, berbagai penelitian terdahulu yang mengkaji ICD, belum ditemukan yang mengulas proses pemberitaan baik berbasis teknologi digital, sistem maupun berbasis aplikasi, padahal, hal ini akan menjadi dukungan yang signifikan di era revolusi industri 4.0. Saat ini pun masih sedikit perusahaan Indonesia yang sudah go public dan mengungkapkan IC karena masih bersifat sukarela. Sehingga pengambil kebijakan tidak bisa memantau secara maksimal dan tidak ada sanksi yang dikenakan kepada perusahaan yang melakukan pengungkapan. Selain itu, proses pelaporan juga masih dilakukan secara manual, meskipun dibantu dengan program atau aplikasi akuntansi, namun sifatnya masih parsial dan belum terintegrasi dengan aplikasi atau website pengambil kebijakan seperti Bursa Efek Indonesia, hal ini menjadi alasannya. perlunya Intellectual Capital Disclosure ditetapkan sebagai “Wajib” atas dasar manfaatnya, dan diharapkan juga terdapat alat-alat yang mendukung kegiatan tersebut, seperti dengan menyiapkan sistem yang terintegrasi atau bila diperlukan dengan alat-alat aplikasi sebagai kontrol media dan mempercepat proses pemberitaan.
ANALISIS PENGARUH CURRENT RATIO, PRICE TO EARNING, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Anisyah, Yuniar; Supriyadi, Stevanus Gatot
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 10 No 2 (2024): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v10i2.1185

Abstract

This research aims to determine the fundamental factors regarding the share prices of companies whose consistency is listed on the LQ45 Index during the 2019-2022 certain periods, either partially or simultaneously. The sample in this research was 22 LQ45 companies. The sample criteria used in this research are that the company has been continuously included in the LQ45 index for the last 3 years (2019-2022) and has the necessary data regarding the current ratio, price to income and return on equity. This research is quantitative research, using secondary data. The data analysis used is simple linear regression analysis consisting of a determination test and a t test with the help of the IBM SPSS 24 7z program with purposive sampling. The results of this partial research show that CR and PER have no effect on share prices, while ROE has a positive effect on share prices in LQ45 Index companies in the 2019-2022 period. Simultaneous or joint testing shows that all variables have an influence on share prices by 42.9%.The results of this research are used as knowledge for investors regarding good company financial performance for making investor decisions.
Child-Friendly Schools and Psychosocial Well-Being: A Community-Based Approach to Reducing Verbal Violence in Early Childhood Education Lailiyah, Nur; Pitoyo, Andri; Lestariningrum, Anik; Wijaya, Intan Prastihastari; Khan, Rosa Imani; Supriyadi, Stevanus Gatot; Vega, Amelia; Kinami, Atina Nafi’a; Octarina, Nadya
Dimar : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): February-July 2025
Publisher : CV. Srikandi Kreatif Nusantara in collaboration with Institut Teknologi Mojosari Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63709/dimar.v2i1.4

Abstract

This socialization discussed the importance of developing a Child Friendly School environment as a strategic effort in preventing verbal violence and strengthening children's mental health. Verbal violence that often occurs in school settings leaves a significant long-term psychological impact on children's development. Through a comprehensive approach, Child Friendly Schools offer a framework that supports children's rights, builds positive communication, and creates an emotionally safe learning environment. The program integrates positive communication training for educators, the development of a character education curriculum and the implementation of a sustainable psychosocial support system. By involving all school components, including teachers, staff, students and parents, Child-Friendly Schools not only mitigate verbal violence but also build a strong mental health foundation for future generations. This socialization presents good practices of program implementation in various schools along with an evaluation of its impact in reducing the number of verbal violence and improving children's mental health indicators.
Digital Corporate Governance and Sustainability Reporting's Effect on Cash ETR and Firm Value Antoro, Eko Wahyudi; Supriyadi, Stevanus Gatot; Harddian, Rahmad
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/76tsf990

Abstract

Research aim : The goal of this research is to investigate and assess the impact of digital corporate governance and sustainability reporting on cash ETR as a proxy for tax planning and business value, as well as cash ETR's effect on firm value. Design/Methode/Approach : This is a quantitative causal research approach. Secondary data was gathered from annual reports and other pertinent papers available on the Indonesian stock exchange's website. The population of this study is digital consumer goods companies that go public on the Indonesian stock exchange between 2017 and 2022, and the sampling technique used is purposive sampling with the criteria 1) consumer goods companies that always gain and do not lose between 2015 and 2019, and 2) to develop digital-based companies. This probe is centered on the corporation. The analytical technique used is path analysis. Research Finding : According to the study's findings, digital good corporate governance and sustainability reporting have a positive and significant impact on Cash ETR and firm value. Then there's Cash ETR, which has a significant and favorable firm value. Theoretical contribution/Originality : In order to better comprehend corporate governance elements, this research studies two theories: agency theory, which investigates the agent-principal relationship, and information asymmetry theory, which examines the inequality in knowledge possessed by individuals or parties. The former originated as a result of contemporary enterprises' separation of corporate ownership and management, whilst the latter focuses on capital market data analysis. Practitionel/Policy implication : Tax planning is especially critical for consumer products firms at this time, as many are growing into the internet industry. Because the firm must effectively manage the income shared between the holding company and the company, as well as its tax obligations. As a result, these businesses must have strong governance. Research limitation : Only consumer goods firms that have implemented digital corporate governance and digital-based sustainability reporting were studied in this study.
Co-Authors Andri Pitoyo Anik Lestariningrum Anisyah, Yuniar Antoro, Eko Wahyudi Arisanti, Petty Harddian, Rahmad INTAN PRASTIHASTARI WIJAYA Kinami, Atina Nafi’a NUR LAILIYAH Octarina, Nadya Rosa Imani Khan Setiawan, Muhammad Yovie Vega, Amelia Zuhroh, Nikmatu