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INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Nurhayati, Enok; Uzliawati, Lia
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.88 KB) | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.
Pemberdayaan Masyarakat Melalui Pemanfaataan Berenuk di Desa Wisata Kubang Baros Serang Banten Umam, Chotibul; Indriana, Ina; Nurhayati, Enok
Jurnal Ilmiah Pangabdhi Vol 10, No 1: April, 2024
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v10i1.23185

Abstract

Kubang Baros Tourism Village, located in Serang district, Banten province, has natural, cultural and Creative Economy tourist attractions. The existence of a tourist village requires creativity and innovation from the community to create a creative economy based on local wisdom. One of the creative economies based on local wisdom is the use of Berenuk fruit (Crescentia cujete L.), which is made into Kriya (handicrafts) and Maja fruit herbal medicine. This can open up business opportunities to improve the economic welfare of local communities. Identification of partner problems shows that a) business management, production capacity of Maja fruit crafts and herbal medicine is still low b) the appearance of the logo/brand is not attractive c) the marketing used is conventional. Solutions offered to partners: a) designing a more attractive logo/brand b) community service program providing marketing training for maja fruit crafts and herbal medicine through e-commerce. The output target of the service program is that "Sinar Harapan" craftsmen partners become economically independent communities. The community service program is implemented for 3 (three) months for partners, detailed output targets are as follows: a) Increasing the capacity of Maja handicraft and fruit herbal medicine products, b) increasing knowledge regarding product marketing strategies. The success indicator of this program is an increase knowledge and skills regarding product marketing strategies, namely e-commerce, apart from conventional sales; The work procedures in this program include: Socialization Stage, Training/mentoring Stage and Evaluation Stage.
Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Di BEI Anita, Siska Yuli; Nurhayati, Enok; Adhan, Ahmad; Martaseli, Evi; Oktavia, Vicky
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5401

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk memberikan pemahaman yang lebih mendalam tentang bagaimana struktur modal memengaruhi profitabilitas perusahaan manufaktur yang terdaftar di BEI, serta untuk memberikan wawasan yang berguna bagi praktisi dan pengambil keputusan dalam mengelola keuangan perusahaan mereka. Metode penelitian kuantitatif didasarkan pada filsafat positivisme dan digunakan untuk menginvestigasi populasi atau sampel tertentu. Pengambilan sampel biasanya dilakukan secara acak, data dikumpulkan menggunakan instrumen penelitian, dan analisis data dilakukan secara kuantitatif/statistik untuk menguji hipotesis yang telah ditetapkan. Metode ini sering disebut sebagai metode tradisional, positivistik, ilmiah, dan discovery. 45 perusahaan manufaktur sektor industri logam yang terdaftar di BEI hanya 9 perusahaan yang masuk ke dalam kriteria penelitian. Financial Risk maupun Leverage memiliki pengaruh positif dan signifikan terhadap Profitabilitas perusahaan manufaktur yang terdaftar di BEI. Leverage memiliki pengaruh yang lebih besar dibandingkan dengan Financial Risk. Ini menunjukkan bahwa perusahaan yang menggunakan leverage secara efektif dapat meningkatkan profitabilitas mereka meskipun ada risiko yang terlibat. Sebaliknya, risiko keuangan yang lebih tinggi juga dapat memberikan peluang untuk profitabilitas yang lebih besar, meskipun dampaknya lebih kecil dibandingkan dengan leverage. Kata Kunci : Profitabilitas, Leverage, Financial Risk
Building Tax Awareness from an Early Age: Outreach to Elementary Schools in Serang, Banten Noorida Soerono, Ayu; Nurhayati, Enok; Adiwijaya, Edwin Perdana
MOVE: Journal of Community Service and Engagement Vol. 4 No. 5 (2025): May 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i5.473

Abstract

Taxes are a state's primary revenue source and are crucial to national development. However, public awareness of the importance of taxes remains low among the younger generation. Therefore, early tax education is essential to understand and be aware of tax obligations. This article discusses a community service activity in the form of tax socialization for elementary school students in Serang, Banten, using an interactive and engaging approach. The methods include short lectures, educational games, and simple tax-related simulations. Evaluation results demonstrate an improvement in students' understanding of tax concepts and their benefits for development. This initiative is expected to serve as an initial step in building early tax awareness and encouraging active participation of the younger generation in contributing to national development.
Mediasi Keunggulan Bersaing : Pengaruh Supply Chain Management terhadap Kinerja Perusahaan: Studi Kasus pada Pelaku Usaha Jasa Titip Gacoan Rosaely, Muhammad Zakky; Mukhsin, Moh.; Nurhayati, Enok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11558

Abstract

This research seeks to examine, evaluate, and confirm how supply chain management impacts company performance, using competitive advantage as a mediating factor, focusing on gacoan noodle consignment service providers who apply official gacoan noodle supply chain management practices. A quantitative research method is utilized, collecting data through participatory observations, literature reviews, and surveys with questionnaires distributed to gacoan noodle consignment service providers. The study's participants are a micro-enterprise engaged in delivery services related to the retail distribution of gacoan noodle consignment services, comprising 45 individuals. A saturated sampling method was employed, meaning all 45 respondents were included in the study. Structural Equation Modeling (SEM) analysis was conducted with the SmartPLS 4 tool for data analysis. The findings of this research reveal: (1) Supply Chain Management positively and significantly influences Company Performance, where supply chain management's role in enhancing company performance is moderate, (2) Supply Chain Management positively and significantly impacts Competitive Advantage, with a notable large effect of supply chain management on competitive advantage, (3) Competitive Advantage positively and significantly affects Company Performance, where competitive advantage's role in improving company performance is moderate, and (4) Supply Chain Management positively and significantly affects Company Performance through Competitive Advantage as a mediator, revealing that the competitive advantage serves as a medium-level mediation between supply chain management and company performance.