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All Journal Jurnal ASET (Akuntansi Riset) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JRA: Jurnal Riset Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Coopetition : Jurnal Ilmiah Manajemen Jurnal Abdimas Ekonomi dan Bisnis International Journal of Science and Society (IJSOC) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies International Journal of Applied Management and Business
Yadiati, Winwin
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Driving Lean Manufacturing through Corporate Governance and Intellectual Capital: The Moderating Influence of Organizational Culture Saraswati, Rr Sri; Yadiati, Winwin; Suharman, Harry; Soemantri, Roebiandini
International Journal of Applied Management and Business Vol. 3 No. 2 (2025)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v3i2.1493

Abstract

Purpose – This study examines the influence of corporate governance and intellectual capital on lean manufacturing implementation, with organizational culture as a moderating variable. Methodology/approach – A survey was conducted with 118 employees from manufacturing companies listed on the Indonesia Stock Exchange (IDX) with at least a Diploma (D3) degree and two years of experience. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings – Corporate governance and intellectual capital significantly enhance lean manufacturing practices. Organizational culture positively moderates these relationships, amplifying their effects. Novelty/value – This research integrates governance, intellectual capital, and culture as key determinants for lean success in Indonesian manufacturing firms, expanding the lean implementation literature in emerging markets.Keywords – Lean manufacturing, corporate governance, intellectual capital, organizational culture, PLS-SEM. Keywords: Corporate Governance, Intellectual Capital, Lean Manufacturing, Organizational Culture
Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Amsaroka, Muhamad Hayan; Yadiati, Winwin; Winarningsih, Srihadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

Abstract

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.
The Influence of Profitability, Capital Structure and Intellectual Capital on Company Value with Good Corporate Governance as Moderation (Case Study on Construction Sector Companies Listed on the IDX in 2019-2023) Mutia, Puteri Sarah; Yadiati, Winwin; Puspitasari, Evita
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51347

Abstract

Abstract: This study analyzes the influence of profitability, capital structure, and intellectual capital on company value with Good Corporate Governance (GCG) as a moderation variable, especially in construction sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is regression analysis with the Fixed Effect Model approach. The results show that profitability has a positive but insignificant effect on the company's value, while capital structure has a negative and significant effect. Intellectual capital shows a positive but not significant influence, and GCG cannot moderate the influence of profitability on a company's value but can weaken the negative impact of capital structure. These findings emphasize the importance of debt management and effective GCG implementation to increase the value of companies in the construction sector.
Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Yadiati, Winwin; Prasojo, Prasojo; Listyorini, Inon; Rofiqah, Ifah; Putra, Rosyid Nur Anggara
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26740

Abstract

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.
Pelatihan Aplikasi Laporan Keuangan atas Standar Akuntansi PSAK 1 Pada BUMDes Guna Mencapai Tujuan Berkelanjutan SDGis Hertati, Lesi; Yadiati, Winwin; Asharie, Asmawati; Heriyati, Agustina
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3404

Abstract

The aim of PKM training is to implement applications to support the achievement of Sustainable Development Goals (SDGs) in BUMDes. The presentation of financial reports to BUMDes by Indo Global Mandiri University lecturers involved three (3) lecturers and four (4) students so that students could put into practice the theories they had gained from studying in the industrial world. The results of PKM activities are so that BUMDes can make financial reports guided by PSAK 1, namely transparent and accurate, for stakeholders to understand the use and management of resources better. This application can help BUMDes to manage and present financial reports more efficiently, saving time and resources that can be allocated to activities that support the achievement of sustainable goals, namely Sustainable Development Goals (SDGs) at BUMDes in accordance with applicable accounting standards and regulations while still complying with regulations. and minimize the risk of non-compliance. Through financial reports produced by BUMDes, BUMDes can monitor financial performance over time, identify trends and patterns that can assist in decision making to achieve sustainable goals. The application of financial reports that are presented in a structured and accurate manner for BUMDes can increase access to external financial resources, such as loans or grants, which can be used to support initiatives.
Co-Authors Amsaroka, Muhamad Hayan Asharie, Asmawati Aulia Rahmi, Aulia Budiman, Lucky Satria Citra Sukmadilaga Dede Abdul Hasyir Dewi, Divina Mahardika Haryono Umar Heriyati, Agustina Inon Listyorini, Inon Lesi Hertati, Lesi Mutia, Puteri Sarah Nisa, Rohadatun Prasojo, Prasojo Puspitasari, Evita Putra, Rosyid Nur Anggara Restiyanti, Wening Roebiandini Soemantri, Roebiandini Rofiqah, Ifah Rozana, Anisa shafa Aunur Rr Sri Saraswati Sinaga, Baktiar Djafar Suharman, Harry Winarningsih, Srihadi Yunita, Devianti Zarkasyi, Hahyudin