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Pandowo, Hedi
Politeknik Negeri Madiun
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Pengaruh Struktur Kepemilikan dan Jenis Industri terhadap Tingkat Pengungkapan Modal Intelektual pada Perusahaan Sektor Perbankan dan Real Estate yang Terdaftar di Bei Tahun 2022-2024 Esa Aldian Indrayahya; Qimyatussa’adah; Hedi Pandowo
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1170

Abstract

Abstract : This research is motivated by the relatively low level of intellectual capital disclosure among companies in Indonesia, especially when compared to companies in other countries that have already adopted well-established disclosure standards. Several factors are suspected to contribute to this condition, particularly the ownership structure and industry type of a company. Therefore, this study examines the influence of ownership structure including managerial, institutional, government, and foreign ownership and industry type on intellectual capital disclosure. The analysis uses data from banking and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, employing multiple linear regression analysis with the help of SPSS version 22. The results show that managerial ownership has a significant negative effect on the level of intellectual capital disclosure. Meanwhile, government ownership, foreign ownership, and industry type all show significant positive effects. On the other hand, institutional ownership does not have a significant effect. This study is supported by the Resource-Based Theory, which views intellectual capital as a strategic resource that can provide long-term competitive advantage if managed and disclosed effectively. The findings offer a recommendation for regulators, such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), to develop standardized guidelines for intellectual capital disclosure so that non-financial reporting practices in Indonesia become more transparent, measurable, and aligned with international standards. Abstrak : Penelitian ini dilatarbelakangi oleh masih rendahnya tingkat pengungkapan modal intelektual oleh perusahaan-perusahaan di Indonesia jika dibandingkan dengan perusahaan di luar negeri yang dimana sudah menerapkan standar pengungkapan yang baik. Beberapa hal yang diduga menyebabkan rendahnya pengungkapan modal intelektual di Indonesia adalah struktur kepemilikan dan jenis industri suatu perusahaan. Sehingga penelitian ini menguji pengaruh struktur kepemilikan yang dimiliki perusahaan (seperti kepemilikan oleh manajerial, intitusional, pemerintah, asing) dan jenis industri terhadap pengungkapan modal intelektual menggunakan data perusahaan sektor perbankan dan real estate yang terdaftar di BEI tahun 2020-2024 dengan metode regresi linier berganda yang dibantu dengan software SPSS versi 22. Hasil penelitian menunjukkan bahwa kepemilikan saham oleh manajerial terbukti memiliki pengaruh yang signifikan dengan arah negatif terhadap pengungkapan modal intelektual perusahaan. Sedangkan kepemilikan saham oleh pemerintah, oleh asing, dan variabel jenis industri menunjukkan adanya pengaruh signifikan dengan arah positif terhadap pengungkapan modal intelektual. Di sisi lain kepemilikan saham oleh institusional tidak memiliki pengaruh yang signifikan terhadap pengungkapan modal intelektual. Penelitian ini didukung oleh teori resource based theory yang menyatakan bahwa modal intelektual merupakan sumber daya strategis yang dapat menciptakan keunggulan bersaing jangka panjang jika dikelola dan diungkapkan dengan baik. Penelitian ini memberikan rekomendasi bagi regulator seperti OJK dan BEI untuk segera merancang pedoman standar pengungkapan modal intelektual agar praktik pelaporan informasi non-keuangan di Indonesia menjadi lebih transparan, terukur, dan setara dengan standar internasional.
Laundry Service Business Development Strategy for Aiko Laundry Cekok Babadan Ponorogo Tohari, Hamim; Pandowo, Hedi; Dwi Wibawa, Koerniawan; Kurnia Sari, Chanif
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.86

Abstract

In the modern digital era, technology and social media play an important role in supporting businesses, including in the laundry business. This business is included in the category of micro, small and medium enterprises (MSMEs) engaged in the service sector. Aiko Laundry, located on Jalan Sunan Kudus number 74 Cekok Babadan Ponorogo, East Java Province, is an example of how MSMEs utilize technology in their operations. Aiko Laundry uses social media such as WhatsApp, Instagram, and Facebook for marketing and promotion strategies. Two payment methods are available for customers, namely conventional (pay on place) and digital (ATM, Mobile Banking, OVO, and Gopay). SWOT analysis was implemented by Aiko Laundry for the development of its business strategy. These results indicate that Aiko Laundry's business is feasible to be developed. Aiko Laundry's finances recorded a monthly turnover of Rp 6,570,800 and cash disbursements of Rp 2,890,000. This resulted in a net profit of around Rp 2,743,800. per month. Thus, in a year, Aiko Laundry can generate net income of around Rp 34,680,000. In the context of SWOT and social media, Aiko Laundry can take advantage of its strength in the use of social media for marketing and promotion (strength). Nevertheless, they need to maintain the quality of services to avoid weaknesses (weakness). The opportunity that can be taken by Aiko Laundry is an increase in social media and digital payment (Opportunity) users, while threats can come from competitors who also use social media in their marketing strategy (threat).
The Effect of Profitability, Executive Character, and Company Size on Tax Avoidance: A Case Study of Manufacturing Companies on The IDX Ramadhani Kurniawan, Aditya; Sugiharto, Sugiharto; Pandowo, Hedi
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.88

Abstract

This study aims to analyze the effect of profitability, executive character, and company size on tax avoidance with leverage as an intervening variable. The population of this study consisted of 220 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a sample of 61 companies selected through a purposive sampling method. The data used are secondary data that are quantitative in nature. The analysis method used is path analysis to identify direct and indirect effects using SPSS 22 software. The data was processed using path analysis and the results showed that executive character, company size and profitability did not affect the company's tax avoidance with leverage as an intervening variable. The existence of tax avoidance practices that are still carried out by companies, it is hoped that the results of this study can be used by companies to avoid tax avoidance practices, for investors to assess tax avoidance before making decisions, and also for policy makers to detect tax avoidance
Co-Authors Abdullah, La Ode Ahmad Kudhori Ainun Fikria Amir, Vaisal Amrulloh, Amri Andira Amalia Faradila Anggoro, Sarni Anggraeny, Shinta Noor Chanif Kurniasari Chanif Sari Christanti, Yana Dwi Dian Kusumaningrum Dian Kusumaningrum Dwi Christanti, Yana Dwi Wibawa, Koerniawan Esa Aldian Indrayahya Esti Rahayu, Nika Fikria, Ainun Guntur Wibowo, Sundaru Hamim Tohari Hamim Tohari Ibrahim, Rosida Isnaningsih, Tantiana KHAMID, AHMAD Kirowati, Dewi Koerniawan Dwi Wibawa Kudhori, Ahmad Kurnia Sari, Chanif Kurniasari, Chanif Kurniawan, Handika Asep Kurniawan, Yopie Diondy La NOVA Nugroho, Sasmito Widi Prihadiatama, Ardila Qimayussa'adah Qimyatussa'adah Qimyatussa'adah Qimyatussa’adah Qimyatussa’adah, Qimyatussa’adah Ramadhani Kurniawan, Aditya RB. Iwan Rejeki , Halleina Retno Anggraeny Agustin S. Sugiharto Sari, Chanif Kurnia Sasmito Septiani Rais, Imaniar Shinta Sugiharto Sugiharto Suhasto, RB. Iwan Noor Widodo, Nova Maulud Yana Yana Christanti Yana Dwi Chritanti Yopie Diondy Kurniawan Zikri, Rafly Marsanda