Article Per Year (5 Year)
p-Index From 2020 - 2025
2.409
P-Index
This Author published in this journals
All Journal Jurnal STIE Semarang (Edisi Elektronik) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN TECHNO-SOCIO EKONOMIKA JURNAL AKUNTANSI Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Manajemen Asian Journal of Community Services (AJCS) International Journal of Contemporary Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Social Science Klabat Accounting Review Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan IECON: International Economics and Business Conference
Zulfikar Ikhsan Pane
Jurusan Akuntansi, Sekolah Bisnis Kwik Kian Gie
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Dampak Pengungkapan Technological Capital dan Inovasi terhadap Nilai Perusahaan Pane, Zulfikar Ikhsan; Romel, Lenra; Setyaningsih, Ratih Nur
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1461

Abstract

This study aims to examine the effect of technology implementation and innovation on company value by using technological capital disclosure as an alternative measurement. The aim is to expand previous studies and at the same time confirm technological capital disclosure as a measurement in the field of technology. by using 75 valid observation based on companies listed in Jakarta Islamic Index which consistent reporting from 2019 – 2023, it result technological capital disclosure and innovation positive significant to firm value. Its also confirm technological capital disclosure as technology measurement in accounting area.
Impact Top Management Education Background And Innovation on Firm Performance Pane, Zulfikar Ikhsan; Bonnie Mindosa; Taofic Rachmat
Jurnal Manajemen Vol 14 No 2 (2025): Mei - Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v14i2.1467

Abstract

Current business developments require companies to sustain made innovations and supported from top-level management. For this reason, this study tries to examine role director educational background and innovation on firms performance as well as proposed new innovation calculation as a research novelty. Using 56 observations from 2021 - 2023 in companies that report ESG risk score, it is concluded that innovation and directors with engineering / technology education background improve firms performance. This study also proves that presence of these directors strengthens the effect of innovation on firms performance. Last, novelty of innovation calculation is proven better than previous formula.
Technological Capital, Liquidity, and Board Size: Impact on Firm Value Ingkak Chintya Wangsih; Rosidawaty; Zulfikar Ikhsan Pane; Shitny Dwi Istiasih
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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

Abstract

This study explores the impact of technological capital, the current ratio, and the board of commissioners on the firm value of companies listed on the jakarta islamic index (jii) over the period from 2019 to 2023. A total of 75 annual reports were selected using purposive sampling. A quantitative research design is employed, using panel data from 16 companies selected through purposive sampling based on specific criteria such as availability of consistent financial reports, financial stability, and membership in the jii. The study uses technological capital disclosure, the current ratio, and the size of the board of commissioners as independent variables, with firm value, measured by the price to book value (pbv) ratio, as the dependent variable. Data are analyzed using eviews version 10. The findings reveal significant relationships between technological capital disclosure and firm value, underscoring the importance of technological adaptation and the technological educational background of the board of directors. This study contributes to understanding the dynamics of technology-driven strategies and governance in enhancing firm value in the context of indonesian islamic capital markets.
Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index Wangsih, Ingkak Chintya; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Septiani, Tanti; Pane, Zulfikar Ikhsan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4622

Abstract

Purpose: This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII). Methodology/approach: This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software. Results/findings: The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance. Conclusions: Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance. Limitations: This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information. Contribution: This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.
Co-Authors Bonnie Mindosa Carmel Meiden Chintya Wangsih, Ingkak Elisabeth Vita Mutiarawati Gumilang, Andika Mugi Imam Nuraryo Ingkak Chintya Wangsih Kalbuana, Nawang Leonard Pangaribuan Ratih Nur Setyaningsih Romel, Lenra Rosidawaty Rosidawaty Rosidawaty Septiani, Tanti Shitny Dwi Istiasih Simatupang, Rosida Sugi Suhartono Taofic Rachmat Triyani, Yustina Wangsih, Ingka Chintya Yohana Yohana Beng Yohana Beng yohana yohana Yosaphat Danis Murtiharso