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All Journal Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Journal of Research in Social Science and Humanities
Jacqueline, Jacqueline
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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THE IMPACT OF INTANGIBLE ASSET AND RESEARCH AND DEVELOPMENT ON FIRM VALUE Jacqueline, Jacqueline; Luky Patricia Widianingsih; Anastasia Filiana Ismawati
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4553

Abstract

In the era of globalization, advances in science and developments in information technology encourage the world’s economic growth. New forms and methods of economic activities, such as e-commerce, are born. As a technology-based industry, e-commerce is assessed by its intangible assets. The sustainability of this sector is proven by its research and development activities. In recent years, China has become the country that dominates the world’s e-commerce market. Now, e-commerce is one of the industries highlighted by investors in the trading world. This research aims to analyze the effect of intangible assets and research and developments on Chinese e-commerce firm value. The samples used in this study were 17 Chinese e-commerce companies listed on the 3 largest United States Stock Exchanges, namely NASDAQ, NYSE and NYSE American during the 2014- 2019 period. Data collection uses secondary data derived from each annual report. The analysis was conducted using multiple regression supported by SPSS version 22. This study showed that intangible assets and research and development positively affected firm value. The result indicates that both intangible assets and research and development have a positive effect on firm value.
The Role of Buddhist Religious Education in Strengthening Morality and Ethics at The Institute of Business, Information Technology, and Management Albert, Albert; Jacqueline, Jacqueline; Djohan, Stevannie; Lim, Jennifer; Jawari, Irvan
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.526

Abstract

This study aims to examine the extent to which Buddhist religious education contributes to strengthening the moral and ethical character of students at the Institute of Business, Information Technology, and Management. Buddhist religious education is viewed as an essential medium for shaping character based on the values of honesty, responsibility, discipline, and empathy.This research employed a pre-test and post-test design. Data were collected through questionnaires and analyzed using SPSS, involving validity and reliability tests, normality and homogeneity tests, correlation analysis, regression analysis, and a Paired Sample t-Test. The mean score increased from 19.06 (pre-test) to 41.60 (post-test), indicating an improvement in students’ moral and ethical behaviour after participating in Buddhist religious education. The Paired Sample t-Test results show a Sig. (2-tailed) value of 0.000 ( 0.05), demonstrating a significant difference between pre- and post-learning outcomes. The correlation coefficient (R = 0.944) and the coefficient of determination (R² = 0.890) indicate a very strong relationship, in which 89% of the improvement in students’ moral and ethical development is explained by Buddhist religious education. Thus, Buddhist religious education has been proven to exert a positive and significant influence in shaping morally grounded and ethically responsible student character, thereby supporting the creation of a harmonious and integrity-driven campus environment.
Co-Authors Albert Albert Anastasia Filiana Ismawati Djohan, Stevannie Jawari, Irvan Lim, Jennifer Luky Patricia Widianingsih