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All Journal Trikonomika: Jurnal Ekonomi Jurnal Mantik EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonam : Ekonomi, Akuntansi dan Manajemen Journal of International Conference Proceedings Jurnal Pendidikan dan Pengabdian Masyarakat Sainteks: Jurnal Sain dan Teknik Jurnal Signaling

Indriana Damaianti

Universitas Insan Cendekia Mandiri

Author-ID : 1857289

Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Evaluation of Intellectual Capital and Relationship with Firm Performance: A Systematic Review and Future Research Agenda Indriana Damaianti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4547

Theoretically, the goal of this publication is to assess the progress of research on intellectual capital and firm performance in order to identify prospects for future research agendas. The final selection of 29 publications published between 2001 and 2020 was made using a comprehensive literature review process. Emerald, ScienceDirect, and Harzing's Publish or Perish with API Key were utilized as the database sources in this study, with a set of inclusion/exclusion criteria for analysis to fulfill the paper's aim. The majority of studies have found that intellectual capital has a beneficial impact on business success. The concept has undergone extensive testing in both developed and underdeveloped nations. In the field of intellectual capital research, measuring and evaluating intellectual capital remains a difficult task. It has been measured using a variety of ways. Intellectual capital should be drawn from company strategy and related to the logic of value generation, with intellectual capital metrics being developed for individual sectors. Both financial and non-financial aspects of the firm's performance were employed to create a more realistic and holictic assessment. The importance of intellectual capital as an intangible resource for businesses in producing something and attaining success is revealed in this study.

The Influence of Investigative Audit and Whistleblowing System Implementation on The Prevention of Misuse of School Operational Aid Funds (Empirical Study at Jawa Barat BPKP Head Office) Indriana Damaianti
Jurnal Mantik Vol. 4 No. 3 (2020): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

This study aims to analyze the influence of Investigative Audit and Whistleblowing System Implementation on the Prevention of Misuse of School Operational Aid Funds at BPKP Jawa Barat Head Office. The data collection method is done by sending a research questionnaire contained in the google form link. The population in this study were 83 auditors in the Deputy for Investigation who were still actively working. This research method uses descriptive statistics. The instrument test technique used includes validity and reliability tests. Classical assumption test which includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing which includes multiple linear regression test, F statistic test, t statistic test and determination coefficient test. Assisted testing using SPSS version 25. The results of this study indicate that the investigative audit has no effect on preventing operational assistance funds and the whistleblowing system has an effect on preventing operational assistance funds.

Pengaruh Good Corporate Governance (GCG), Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Indriana Damaianti
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.

Pengaruh Gaya Kepemimpinan Dan Employee Engagement Terhadap Kinerja Karyawan (Studi pada Karyawan bagian Produksi PT Daya Anugrah Mandiri) Ardinal Djalil; Wiara Sanchia Grafita Ryana Devi; Indriana Damaianti
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 3 No 1 (2021): Februari 2021
Publisher : Universitas Insan Cendekia Mandiri

Leadership style can have an effect on decreased employee performance, even exceeding the target set by the company. So that work to use by even by it was the results of the work is not satisfactory. Facing conditions like this, a leader must provide motivation to employees, employees do not feel bored and burdened in carrying out their duties. In addition, one way to improve employee performance is to be tied to work (employee engagement). One of the factors for increasing employee engagement is the leadership factor. Therefore, it is necessary to conduct research on the influence of leadership style and employee engagement on employee performance. Methods of data using a questionnaire. The technical analysis of the data used is descriptive and verification approaches. Data collection was carried out by observations, interviews and questionnaires as many as 80 employees of PT Daya Anugrah Mandiri. To measure the magnitude of the relationship between the three variables used relationship coefficient analysis and multiple regression analysis with the help of SPSS version 16 software. The results of the research and the analysis of the respondent's performance responses can say that as a category that is quite agree with a total score of 4096, leadership style with a total score of 1814 is in the category of disagree, and employee involvement with a total score of 2652 is in the category agree employee (Y) of 0.343 means that the relationship between the two variables is low. Employee engagement (X2) and employee performance (Y) of 0.141 means that the relationship between the two variables is low. The influence of Leadership Style (X1) on Employee Performance (Y) based on the results of simple linear regression partially the value of a = 58.979, if the leadership style is zero then the employee's performance will be worth 58.979. While the value of b is 0.343, the employee's performance will increase by 0.343 and the effect is positive. The effect of Employee Engagement (X2) on Employee Performance (Y) is a = 55,880, if employee engagement is zero then the employee's performance will be 55,880. While the value of b is 0.141, the employee's performance will increase by 0.141 and the effect is positive. The influence of Leadership Style (X1) and Employee Involvement (X2) on Employee Performance (Y) based on the results of multiple linear regression simultaneously with a constant value of 60,990 of the three variables there is a positive influence. Gaya kepemimpinan dapat berpengaruh terhadap kinerja karyawan yang menurun, bahkan bisa juga melebihi target yang ditentukan perusahaan. Sehingga karyawan bekerja dengan terpaksa oleh karena itu hasil pekerjaanya kurang memuaskan. Menghadapi kondisi yang seperti ini seorang pemimpin harus memberikan motivasi pada karyawan, supaya karyawan tidak merasa jenuh dan terbebani dalam menjalankan tugasnya. Selain itu salah satu cara meningkatkan kinerja karyawan adalah dengan merasa terikat terhadap pekerjaannya (employee engagement), salah satu faktor untuk meningkatkan employee engagement adalah faktor kepemimpinan. Oleh karena itu, perlu dilakukan penelitian mengenai pengaruh gaya kepemimpinan dan employee engagement terhadap kinerja karyawan. Metode pengumpulan data dengan menggunakan kuesioner. Teknis analisis data yang digunakan dengan pendekatan deskriptif dan verifikatif. Pengumpulan data dilakukan observasi, wawancara dan menyebarkan kuesioner sebanyak 80 karyawan PT Daya Anugrah Mandiri. Untuk mengukur besarnya hubungan ketiga variabel digunakan analisis koefisien relasi dan analisis regresi berganda dengan bantuan software SPSS versi 16. Hasil penelitian dan analisis tanggapan responden kinerja karyawan dapat dinilai sebagai kategori cukup setuju dengan total skor sebesar 4096, gaya kepemimpinan dengan nilai total skor 1814 termasuk kategori tidak setuju, dan employee engagement dengan nilai total skor 2652 termasuk kategori setuju. Variabel gaya kepemimpinan (X1) dengan kinerja karyawan (Y) sebesar 0.343 artinya hubungan diantara kedua variabel rendah. Employee engagement (X2) dan kinerja karyawan (Y) sebesar 0.141 artinya hubungan diantara kedua variabel rendah. Pengaruh Gaya Kepemimpinan (X1) terhadap Kinerja Karyawan (Y) berdasarkan hasil regresi linier sederhana secara parsial nilai a = 58.979, jika Gaya kepemimpinan bernilai nol maka kinerja karyawan akan bernilai 58.979. Sedangkan nilai b sebesar 0.343 maka kinerja karyawan akan meningkat sebesar 0.343 dan pengaruhnya bernilai positif. Pengaruh Employee Engagement (X2) terhadap Kinerja Karyawan (Y) bernilai a = 55.880, jika employee engagement bernilai nol maka kinerja karyawan akan bernilai 55.880. Sedangkan nilai b sebesar 0.141 maka kinerja karyawan akan meningkat sebesar 0.141 dan pengaruhnya bernilai positif. Pengaruh Gaya Kepemimpinan (X1) dan Employee Engagement (X2) terhadap Kinerja Karyawan (Y) berdasarkan hasil regresi linier berganda secara simultan dengan nilai konstanta sebesar 60.990 dari ketiga variabel tersebut terdapat pengaruh yang positif.

The Minimum Wage and Its Implications to The Open Unemployment Rate Covid-19 Pandemic in West Java Indriana Damaianti; Ruli Mochammad Chaerudin
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1227

The escalation of Covid-19 cases in Indonesia really affected employment sector, as seen from the escalation of unemployment rate, especially in West Java. Based on data from Statistics Indonesia (BPS) of West Java Province in February 2021, the escalation in the open unemployment rate reached 8,75 million people. The impact of Covid-19 has also made business performer experience a decreasing income, making it difficult to pay wages. Unemployment causes psychological effects on individuals and reduces the level of welfare. The purpose of this study was to determine the effect of the minimum wage on the open unemployment rate in West Java. This study is associative research using a quantitative approach. The analytical method used in this study is simple regression analysis using secondary data obtained from Statistics Indonesia (BPS) in 2015-2020 in West Java Province. The results showed that the minimum wage has no effect on the open unemployment rate. It is expected that the wage policy be able to provide a balance between the capability of the company and a decent life

Institutional Proprietorship, Audit Committee Size, and the Reputable Auditor Selection: Evidence from Indonesia Indriana Damaianti; Bram Hadianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2408

This study is presented to investigate the effect of institutional proprietorship and audit committee size on the propensity of the companies to select outside auditors affiliated with the big four and know the accuracy of prediction based on these determinants. Following several previous scholars, this study uses the company size as the control variable. Furthermore, the logistic regression model and matrix classification are employed to answer the research intention by employing the Indonesian non-financial companies in the LQ45 index from 2014 to 2018 as the population. Moreover, to search for the total samples of 21 and take them from the populace, this study uses the Slovin formula with an inaccuracy border of 10% and a simple random sampling technique. Once examining the data, this study finds that institutional proprietorship and audit committee number positively affect the corporate propensity to choose the auditor affiliated with the big four. Similarly, this tendency happens in the firm size as the control variable. Additionally, the accuracy of grouping prediction of the firms using reputable and non-reputable auditors based on these determinants is 90.50%, 95.2%, 90.5%, 85.7%, and 85.7% for 2014, 2015, 2016, 2017, and 2018.

PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2016-2021 Yustika Alawiah; Indriana Damaianti; Wiara Sanchia Grafita Ryana Devi
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 4 No 2 (2022): Agustus 2022
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/ekonam.v4i2.484

Consumer Goods is one of industry that listed in Indonesia Stock Exchange (IDX). The purpose of this study is to analyze the influence of Leverage and Firm Size to Profitability. The population of this study are the Consumer Goods companies which listed at BEI, that are 73 companies. Sampel is taken by using purposive sampling method. Statistical method that used in analyzing data is multiple linear regression. The result shows that in the first sub structur, Leverage and Firm Size simultaneously affect the profitability 39.6%, while the rest 60.4% affected by other factors. Partially result shows that Leverage (DER) influences Profitability -0.090 (sig=0.000), while Firm Size influences Profitability 0.005 (sig=0.047). The conclusions are, Leverage has significantly and negatively effect on profitability, while Firm Size significantly and positively effect on profitability. Salah satu industri yang terdapat di BEI (Bursa Efek Indonesia) adalah industri Consumer Goods. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana pengaruh Leverage, Firm Size terhadap Profitabilitas. Populasi dalam penelitian ini adalah seluruh perusahaan Industri Consumer Goods yang terdaftar di Bursa Efek Indonesia (BEI) yang berjumlah 73 perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling, sehingga didapat 26 perusahaan yang dijadikan sampel. Metode statistik yang digunakan dalam menganalisis data adalah metode regresi linear berganda. Hasil penelitian menunjukkan bahwa pada substruktur penelitian, variabel Leverage dan Firm Size secara simultan mempengaruhi Profitabilitas sebesar 39.6%, sisanya 60.4% dipengaruhi variabel lain. Hasil uji secara parsial ditemukan bahwa Leverage (DER) mempengaruhi Profitabilitas sebesar -0.090 (sig=0.000), sedangkan Firm Size mempengaruhi Profitabilitas sebesar 0.005 (sig=0.047). Kesimpulannya, Leverage mempunyai pengaruh negatif dan signifikan terhadap Profitabilitas, sedangkan Firm Size mempunyai pengaruh yang positif terhadap profitabilitas dan signifikan.

PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Nuriki Pebriawan; Indriana Damaianti; Wiara Sanchia Grafita Ryana Devi
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 4 No 1 (2022): Februari 2022
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/ekonam.v4i1.485

This study was conducted with the aim of knowing the effect of profitability and capital structure on financial sector companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is the annual report data of financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample was selected using purposive sampling technique which resulted in a sample of 32 companies from 95 companies with 160 observations (32 companies x 5 years). The analytical technique used in this study is multiple linear analysis using the SPSS version 24 application. The results of this study indicate that profitability has a positive effect on firm value and capital structure has a positive effect on firm value and profitability and capital structure simultaneously have a positive effect on firm value. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitabilitas dan struktur modal pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini yaitu menggunakan data laporan tahunan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2020. Sampel dipilih dengan menggunakan teknik purposive sampling yang menghasilkan sampel sebanyak 32 perusahaan dari 95 perusahaan dengan data observasi sebanyak 160 observasi (32 perusahaan x 5 tahun). Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis linear berganda dengan menggunakan aplikasi SPSS versi 24. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan dan struktur modal berpengaruh positif terhadap nilai perusahaan serta profitabilitas dan struktur modal secara bersama-sama berpengaruh positif terhadap nilai perusahaan.

PELATIHAN PEMBUATAN KONTEN MEDIA SOSIAL PROMOSI DESA WISATA PADA MASA PANDEMI COVID-19 BAGI REMAJA KARANG TARUNA DESA CIKIDANG KEC. LEMBANG KAB. BANDUNG BARAT Deni Hadiansah; Ruli Mochammad Chaerudin; Indriana Damaianti; Wiara Sanchia Grafita Ryana Devi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 4 No. 2 (2021): Mei
Publisher : FKIP Universitas Mataram

Kehadiran desa wisata dapat mendorong perekonomian masyarakat. Hanya saja, denyut pariwisata terpuruk dengan adanya kebijakan pembatasan sosial akibat pandemi Covid-19. Promosi desa wisata secara daring melalui media sosial pun dapat dijadikan sebuah alternatif. Oleh karena itu, Tim Pengabdian Kepada Masyarakat (PKM) Fakultas Ekonomi Universitas Insan Cendekia Mandiri (UICM) Bandung melaksanakan kegiatan pelatihan pembuatan konten media sosial promosi Desa Wisata pada masa pandemi Covid-19 bagi remaja Karang Taruna Desa Cikidang, Kec. Lembang, Kab. Bandung Barat, yang dilaksanakan pada tanggal 27 Juli sampai dengan 15 Agustus 2020. Kegiatan PKM dilaksanakan dengan metode pelatihan melalui teknik ceramah virtual, diskusi virtual, latihan/praktek, simulasi dan online learning. Model kegiatan dilaksanakan secara daring dan luring. Tahapan kegiatan pelatihan meliputi perencanaan, pengorganisasian, pelaksanaan, serta evaluasi dan penilaian. Setelah dilaksanakan pelatihan, produk yang dihasilkan peserta, meliputi: (1) Poster sosialisasi Covid-19 dan Desa Wisata, (2) Film Pendek Promosi Desa Wisata, (3) Kanal Youtube dan Instagram, (4) Laman blogspot Desa Wisata, (5) Pemberitaan Desa Wisata di media massa. Kegiatan pelatihan lain terkait pemberdayaan masyarakat desa perlu dilaksanakan secara berkesinambungan.

The Opportunities of Green Intellectual Capital for Industrial Sustainability: A Systematic Review Indriana Damaianti
Sainteks: Jurnal Sain dan Teknik Vol 4 No 2 (2022): September
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/sainteks.v4i2.465

This paper aims to describe the evolution of research on green intellectual capital in exploring opportunities for future research directions. An author will try to clarify knowledge about the application of the green intellectual capital paradigm by reviewing the findings about the results achieved by industries that apply the green intellectual capital paradigm and the factors that enhance this process. A systematic review was carried out involving a final sample of a total of 23 articles published from 2011 to 2021. The database sources used in this study were Emerald, Science Direct, Publish or Perish with API Key based on a set of inclusions/exclusions for analysis and synthesis in meeting the paper's objectives. The findings suggest that green intellectual capital offers a significant framework for promoting sustainability in the industry. Despite highlighting the increasing trend of green intellectual capital, it turns out that there is still little reliable data on this issue, especially discussing the role of green intellectual capital as a framework for promoting sustainability in the industry. This paper seeks to contribute to and analyze limited articles on green intellectual capital and identify areas for further research. In theory, it would be possible to synthesize the results of green intellectual capital as an illustration of how it affects the industry and the environment. Practitioners are expected to open an understanding of the actual results of green intellectual capital to overcome the gap between theory and practice, make this value more accessible to practitioners and managers, and choose green concepts in their industry.

Co-Authors Afiany, Fitri Ardinal Djalil Bram Hadianto Chaerudin, Ruli Mochammad Deni Hadiansah Devi, Wiara Devi, Wiara Sanchia Grafita Ryana Ferry Arfiansyah Kharisma, Mita Nuriki Pebriawan Pranata, Rengga Madya Ruli Mochammad Chaerudin Ruli Mochammad Chaerudin Shafi, Sujana Wiara Sanchia Grafita Ryana Devi Wiara Sanchia Grafita Ryana Devi Yustika Alawiah

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