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Intellectual Capital Disclosure in the Lens of Corporate Governance: The Role of Firm Age and Size Nurjanah, Rina; Yahya, Adibah; Mulyanto, Heru
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1113

Abstract

This study examines the effects of company size, age, and ownership concentration on Intellectual Capital Disclosure (ICD) in manufacturing firms listed on the Indonesia Stock Exchange. Using quantitative methods and secondary data from annual reports, the findings indicate that company size and age do not significantly affect ICD. Furthermore, ownership concentration does not act as a moderating variable. These results imply that ownership structure and stakeholder pressure are more influential in shaping disclosure practices. Consequently, companies should enhance governance and transparency in their intellectual capital reporting to better align with stakeholder expectations.
The Influence of Workload, Job Satisfaction, and Communication on the Performance of Support Service Workers at Pertamina Abab Dewa Raja Field Nurjanah, Rina; Hasmawaty, Hasmawaty; Gunarto, muji
International Journal of Finance Research Vol. 5 No. 1 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i1.1703

Abstract

This study aims to understand and analyze the relationship between the influence of workload, job satisfaction, and communication on the performance of support service workers at Pertamina Abab Dewa Raja Field. The population in this study consists of support service workers (TKJP) selected randomly, involving 70 individuals, with a breakdown of 35 contact support workers and 35 workers from production contracts. The data collection technique involves questionnaires, and the multiple regression analysis technique is processed with statistical software. Data analysis techniques involve data verification, questionnaire management, and data processing: (a) data validity test, (b) data reliability test, (c) multiple linear regression test, and (d) hypothesis testing. The data analysis process used statistical formula applications to facilitate researchers' processing and interpreting data.
PENGENALAN INVESTASI DI PASAR MODAL PADA PELAKU UMKM CIKARANG PUSAT Nurjanah, Rina; Andriyani, Meli; Kosim, Muhammad; Nurastuti, Preatmi; Istiqomah, Anisah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 1 (2024): APTEKMAS Volume 7 Nomor 1 2024
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This activity focuses on introducing investment in the capital market to Micro, Small and Medium Enterprises (MSMEs), especially those who are members of the Central Cikarang MSME Forum. The micro and small business groups that are the focus involve culinary, convection, souvenir traders and others. Most of these MSME players have a lack of knowledge in the financial sector, especially regarding investment. Therefore, the aim of this activity is to increase their understanding of investment, especially in the capital market context. This is important so that they can manage their funds wisely and avoid mistakes in investment management. Training is carried out using presentation methods, question and answer sessions, and discussions to facilitate understanding and absorption of the material provided. The main focus of the training is to provide guidance on how to make good investments, especially regarding stock investments in the capital market. The results of the activity provide real benefits for MSEs and increase knowledge and understanding regarding investment in the capital market. The existence of the application makes it easier for participants to make investments anytime and anywhere. Participants were very enthusiastic about this activity and hoped that this activity could be held sustainably.
CAPITAL EXPENDITURE, GROWTH OPPORTUNITY, DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Nurjanah, Rina; Widati, Sindik; Asiah, Neng; Audiana, Nia
Jurnal Manajemen Kewirausahaan Vol 20, No 1 (2023): JMK EDISI JUNI 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i1.991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, growth opportunity dan cash flow terhadap cash holding pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu metode purposive sampling. Jenis data yang digunakan adalah data sekunder dengan teknik analisis regresi data panel dibantu program statistik E-views 10 yang digunakan untuk menguji regresi data panel, asumsi klasik dan hipotesis. Hasil penelitian menunjukkan bahwa belanja modal dan peluang pertumbuhan berpengaruh negatif terhadap kepemilikan kas, sedangkan arus kas berpengaruh negatif terhadap kepemilikan kas. Kata kunci: cash flow, cash holding, capital expenditure, growth opportunity  ABSTRACT This study aims to analyze the effect of capital expenditure, growth opportunity and cash flow on cash holding in food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period. The sampling method used is nonprobability sampling, namely purposive sampling method. The type of data used is secondary data with panel data regression analysis techniques assisted by the E-views 10 statistical program which is used to test panel data regression, classical assumptions and hypotheses. The results show that capital expenditure and growth opportunities have a negative effect on cash holdings, while cash flow has a negative effect on cash holding. Keywords: cash flow, cash holding, capital expenditure, growth opportunity
Peran Panel dan Appellate Body dalam Penyelesaian Sengketa di WTO Methania, Terisa; Putri, Ratna Gayatri; Nurjanah, Rina; Syauqi, Rafi Dhias
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 5 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i5.4073

Abstract

The aim of the research is to determine the role of panels and the Appellate Body in resolving disputes at the WTO. The research method used in this paper is a research method with a normative juridical approach with descriptive-analytical research specifications. The dispute resolution mechanism in the WTO involves five main stages. The first stage is consultation, where the disputing countries try to resolve the problem directly. The second stage includes settlement efforts through good services, conciliation and mediation. The third stage is the establishment of a panel, where independent experts examine the dispute and prepare a report. The fourth stage is the appeals process, where the appeals body reviews the panel's decision if there is an appeal. The final stage is the implementation of the decisions and recommendations issued. The panel is formed within approximately 90 days of the application, consisting of independent experts selected by the DSB. The panel works based on the Terms of Reference (ToR) which regulate the procedures for resolving disputes and is tasked with carrying out an objective assessment of the problems faced, assisting the DSB in making recommendations. If consultations fail, the aggrieved country can request the formation of a panel from the Dispute Settlement Body (DSB). If the panel fails to reach a solution, they must submit a written report to the DSB. This process ensures dispute resolution within a certain time period to ensure legal certainty. In addition, there is an appeal mechanism through the Appellate Body which consists of seven international trade law experts. The appeal process must be completed within 90 days, and the Appellate Body report is final and must be adopted by the DSB.  
Implikasi Penggunaan E-money, Literasi Keuangan, dan Sikap Keuangan Terhadap Perilaku Konsumtif Nurjanah, Rina; Yahya, Adibah; Kosim, Muhammad; Putri, Nabila Khairunnisa; Ningamah, Hurriyatun
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15646

Abstract

One of the illogical behaviors that affects purchase decisions is consumptive behavior, whitch puts wabts ahead of needs. The use of electronic money, one’s degree of financial ‘s financial literacy, and one’s financial attitudes are some of the variables that influence this behavior. Consumptive behaviour can be decreased by a person’s capacity to manage their usage of electronic money, financial literacy, financial attitude on consumer behavior is the aim of this research. This study analyzes data without making any assumptions using a quantitative descriptive methodology. With 92 individuals in the sample, consistted of students from Pelita Bangsa University college of business and economics. The data sources used are primary and secondary data, whereby the primary data was collected using questionnaires. The results show that e-money and financial literacy have no significant impact on consumptive behaviour, while financial attitudes show a negative influence. The findings contribute to understanding the determinants of consumptive behaviour, especially among students
Implikasi Kontrol Diri, Kecerdasan Spiritual dan Literasi Keuangan dalam Pengelolaan Keuangan Nurjanah, Rina; Asti, Eka Giovana; Rafikah, Ismi; Istiqomah, Anisah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2202

Abstract

Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76
Sosialisasi dan Implementasi Digitalisasi Akuntansi CV CIQ Bintang Permata Tambun Utara Kabupaten Bekasi Permatasari, Maulina Dyah; Asiah, Neng; Nurjanah, Rina; Ali, Faisal; Ramba, Steven Jordan Alvaro
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam mendukung pemerintah Indonesia dalam upaya mengurangi tingkat pengangguran. UMKM tidak hanya memberikan kontribusi pada peningkatan pendapatan daerah dan negara, tetapi juga terbukti menjadi faktor stabilisasi ekonomi, terutama dalam menghadapi tantangan seperti pandemi Covid-19. Meskipun demikian, perlu diperhatikan bahwa peningkatan kapabilitas UMKM dalam pengelolaan keuangan menjadi krusial agar mereka dapat mengontrol dan mengevaluasi kegiatan usaha mereka. Peningkatan kompetensi UMKM melalui Akuntansi Sederhana di CV CIQ Bintang Permata merupakan salah satu program PKM guna meningkatkan kompetensi pelaku UMKM dalam mengelola keuangan. Kegiatan pengabdian ini berupa kegiatan pendampingan dengan pemberian materi dan praktik akuntansi sederhana. Pemilik usaha hanya perlu melakukan input data atas transaksi keuangan selama periode yang diinginkan, kemudian aplikasi akan merangkumnya menjadi laporan keuangan yang dibutuhkan. Dengan mengimplementasikan aplikasi tersebut, pemilik diberi kemudahan dan kecepatan akses penggunaan sehingga laporan keuangan yang awalnya dirasa sulit menjadi mudah dan cepat. 
Transformasi Digital dalam Mendorong Ekonomi Berkelanjutan UMKM Melalui Aplikasi Buku Warung Nurjanah, Rina; Tikaromah, Oom; Fauziah, Ela; Afganis, Laela Nabila; Andriyani, Meli
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, but many struggle with financial recording due to operational busyness, time constraints, and a lack of understanding. Inaccurate and manual financial records often lead to less effective and efficient business decisions, hindering MSMEs' ability to maximize profits. Therefore, this community service activity aimed to help MSMEs in the Bekasi Regency area prepare systematic and accurate financial reports. The methodology consisted of three stages: planning (preparation and observation), implementation (training), and monitoring and evaluation. The core activity involved training and assistance in digital financial recording using the Buku Warung application, which serves as a financial, payment, and bookkeeping service for MSMEs. The results indicate that partners successfully adapted to digital transformation through the application, as evidenced by its use in daily transactions. The application helped overcome their primary bookkeeping issues, allowing partners to prepare financial reports more independently. The activity's key implication is the focus on Digital Transformation and Improving MSME Financial Competence to support business sustainability. It successfully transitioned MSMEs from error-prone manual records to a digital system, resulting in more systematic and accurate financial reporting.