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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) AKURASI: Jurnal Riset Akuntansi dan Keuangan
Novatiani, R. Ait
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Emerging Trends in Intellectual Capital Research: A Decade Review Rachmawati, Rima; Novatiani, R. Ait; Octavia, Evi
Jurnal Ilmu Manajemen dan Bisnis Vol 15, No 1 (2024): Jurnal Ilmu Manajemen dan Bisnis. Maret 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v15i1.68375

Abstract

This study aims to analyze the trends in intellectual capital research by reviewing articles published on scopus.com. The objective is to identify the patterns of development and anticipate the future directions of intellectual capital research that are important for academics and practitioners in this field. The method used is a combination of bibliometric analysis and descriptive analysis with 132 articles based on the keyword search "intellectual capital" and "VAIC" and "structural capital" and "relational capital" and "human capital". There has been a significant increase in the number of articles related to intellectual capital over the years, indicating a growing interest. These topics have interdisciplinary relevance and are researched in various fields including management, economics, finance, technology, and sustainability. This study is limited to articles published in journals listed in scopus and may not cover perspectives or trends in other journals or among industry practitioners. The originality of this research provides a comprehensive understanding of the current trends in intellectual capital research and identifies the future directions of research in this field. It adds value to academics and practitioners who want to understand the evolution and application of intellectual capital in the business and academic context.
Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba Hartati, Lidia; Novatiani, R. Ait
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1518

Abstract

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba
Pemahaman Akuntansi dan Kemampuan Pelaku UMKM Terhadap Penyajian Laporan Keuangan Novatiani, R. Ait; Christina, Veronica; Bachtiar, Bachtiar; Novianto, Robertus Ary; Sarumpet, Tetty Lasniroha; Wijaya, Aida
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2006

Abstract

Many MSME actors in carrying out their business activities do not carry out accounting books, especially in their operational activities, which have an impact on not presenting financial reports, this is due to inadequate understanding of accounting and MSME actors do not have the ability to present quality financial reports. The purpose of the research is to partially analyse the understanding of accounting and the ability of MSME actors to present financial statements. The sample is 65 MSME players in the industrial sector in Mekarmanik Village, Cimenyan District, Bandung Regency. The findings prove that partially accounting understanding and the ability of MSME actors affect the presentation of financial statements.
Co-Authors Bachtiar Bachtiar Christina, Veronica Evi Octavia Hartati, Lidia Novianto, Robertus Ary Rima Rachmawati Sarumpet, Tetty Lasniroha Wijaya, Aida