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Intellectual capital, CSR, and earnings quality impact on equity cost of capital Anggraini, Fivi; Ethika, Ethika; Safitri, Selvi Adenia
Journal of Business & Banking Vol 14 No 1: May-October 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i1.4649

Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital. Several factors influence the cost of equity capital, including the disclosure of intellectual capital, corporate social responsibility (CSR), and earnings quality. This study empirically examines the impact of intellectual capital disclosure, CSR, and earnings quality on the cost of equity capital. The research sample consists of 30 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The results show that intellectual capital disclosure, CSR, and earnings quality significantly affect the cost of equity capital in manufacturing companies within the consumer goods industry. Higher disclosures of intellectual capital and CSR are expected to enhance a company’s transparency and reputation, thereby reducing the cost of equity capital. However, the findings also indicate that increased disclosure can heighten investors’ perceived risk, which, in turn, raises the cost of equity capital. The implication is that companies need to balance information disclosure to effectively manage perceived risk and optimize the cost of equity capital.

Pelatihan Pemanfaatan Limbah Tulang Ikan Menjadi Produk Bernilai Ekonomi Pada Poklahsar Ummi Berkarya Nagari Sungai Batang, Maninjau Efendi, Yempita; Yusra, Yusra; Ethika, Ethika
Jurnal Vokasi Vol 8, No 3 (2024): November
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i3.5737

Tingginya kandungan gizi dalam ikan menjadikannya sebagai salah satu bahan utama produk olahan perikanan. Permasalahan yang timbul pada Poklashsar Ummi Berkarya adalah limbah ikan dari hasil produksi bakso dan nugget berupa tulang ikan yang belum dimanfaatkan dengan baik dan ketidakmampuan mitra mengolah tulang ikan. Tujuan dari kegiatan PKM ini adalah untuk meningkatkan pengetahuan dan keterampilan mitra dalam memanfaatkan limbah tulang ikan menjadi produk olahan kerupuk, nugget dan abon tulang ikan. Pelatihan yang dilaksanakan kepada kelompok mitra adalah metode praktek secara langsung mengolah limbah tulang ikan. Hasil dari pengabdian ini adalah mitra mampu mengolah limbah tulang ikan menjadi produk berupa kerupuk, nugget dan abon tulang ikan.

Inovasi Pengolahan Sampah Organik Untuk Budidaya Lalat BSF Di Nagari Lawang Kabupaten Agam Yusra, Yusra; Ulfah, Maria; Ethika, Ethika; Desfitri, Erda Rahmilaila
Jurnal Vokasi Vol 8, No 3 (2024): November
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i3.5740

Sampah menjadi sumber masalah apabila tidak dikelola dengan baik, apalagi berasal dari aktifitas pasar yang kegiatannya selalu ada setiap hari. Yang menjadi mitra dalam kegiatan ini adalah Pokdarwis Manih Sarumpun dan kelompok ibu-ibu PKK bertempat tinggal dekat Pasar Lawang Kecamatan Matur, Kabupaten Agam, Sumatera Barat. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pengetahuan dan keterampilan kepada mitra tentang bagaimana cara mengelola sampah organik melalui kegiatan budidaya maggot. Metode yang dilakukan dalam PMM ini adalah penyuluhan dalam bentuk sosialisasi tentang cara memulai usaha budidaya lalat BSF, teknik budidaya, cara panen, penjualan sampai aplikasi ulat maggot sebagai pakan ikan dan ayam. Kegiatan ini memberikan dampak pada peningkatan pengetahuan mitra tentang pemanfaatan sampah organik untuk melakukan budidaya lalat BSF. Terjadi peningkatan pemahaman mitra terhadap prospek, manfaat ekonomi, sosial dan lingkungan sehingga menjadi solusi alternatif dalam memperoleh penghasilan dan mereduksi masalah sampah organik di Nagari Lawang. Respon kegiatan diperoleh sebesar 89,7% sangat menambah pengetahuan, 7,2% cukup menambah pengetahuan dan 3,1% biasa saja

ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN Febrianto, Irwan; Ethika, Ethika; Yunilma, Yunilma; Rifa, Dandes; Helmawati, Helmawati
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.162

Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia

Are Students From Universitas Bung Hatta Becoming MSME Actors in West Sumatera? ethika, ethika; Rosha, Zeshasina; Helmawati, Helmawati; Febrianto, Irwan; Lismawati, Sri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 1 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v20i1.27097

This research aims to examine the entrepreneurial interest of students at the Faculty of Economics, Bung Hatta University, and the factors influencing it. And to estimate whether they will become MSME actors in West Sumatera. This research was conducted on 241 students who have taken an entrepreneurship course. The tests conducted were descriptive statistics, classical assumptions, and multiple regression with the help of SPSS software. The results of the descriptive statistics of the tested variables show that entrepreneurial interest, desire to be a boss, desire to have and manage one's own finances, environmental support, innovation, self-esteem, and desire to overcome personal challenges are very high, and the leadership, flexibility, and innovation they possess are quite high. The independent variables explain 23.8% of the variation in the dependent variable. Simultaneously, the variables of self-esteem, personal challenges, desire to be a boss, innovation, leadership, flexibility, finance, and environment have a positive and significant impact on entrepreneurial interest. Partially, the variables of personal challenges, desire to be a boss, finance, and environment have a positive and significant impact on entrepreneurial interest, but self-esteem, innovation, leadership, and flexibility have a positive but not significant impact on entrepreneurial interest.

Intellectual capital, CSR, and earnings quality impact on equity cost of capital Anggraini, Fivi; Ethika, Ethika; Safitri, Selvi Adenia
Journal of Business & Banking Vol 14 No 1: May-October (2024)
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i1.4649

Companies need additional funds to improve their business activities, and one source of these funds is investors, which involves the cost of equity capital. Several factors influence the cost of equity capital, including the disclosure of intellectual capital, corporate social responsibility (CSR), and earnings quality. This study empirically examines the impact of intellectual capital disclosure, CSR, and earnings quality on the cost of equity capital. The research sample consists of 30 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The results show that intellectual capital disclosure, CSR, and earnings quality significantly affect the cost of equity capital in manufacturing companies within the consumer goods industry. Higher disclosures of intellectual capital and CSR are expected to enhance a company’s transparency and reputation, thereby reducing the cost of equity capital. However, the findings also indicate that increased disclosure can heighten investors’ perceived risk, which, in turn, raises the cost of equity capital. The implication is that companies need to balance information disclosure to effectively manage perceived risk and optimize the cost of equity capital.

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