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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Lead Journal of Economy and Administration Indonesian Journal of Sustainability Accounting and Management Asian Journal of Management, Entrepreneurship and Social Science
Akhmad Riduwan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Capital Structure on Firm Value Nabila Az’zahra Maharani; Akhmad Riduwan; Kurnia
SOSIOEDUKASI Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i2.7875

Abstract

This study aims to examine the effect of intellectual capital, corporate social responsibility, good corporate governance, and capital structure on firm value. In this study, intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC), corporate social responsibility is measured using the CSR index, and good corporate governance is measured through internal control mechanisms using a factor score consisting of four dimensions: the board of commissioners, the audit committee, management, and shareholders. Meanwhile, capital structure is measured using the Debt to Equity Ratio (DER), and firm value is measured using Tobin’s Q. The population of this study consists of healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. The sampling technique used in this study is purposive sampling, resulting in a total of 28 companies. To test and analyze the data, this study employs SPSS (Statistical Product and Service Solutions) version 26. The results of this study indicate that intellectual capital and capital structure have a positive effect on firm value. Meanwhile, corporate social responsibility and good corporate governance variables are found to have no significant effect on firm value.
PENINGKATAN PEMAHAMAN KEWAJIBAN PERPAJAKAN ENTITAS MIKRO, KECIL, DAN MENENGAH Andajani, Andajani; Qonitah, Iffah; Riduwan, Akhmad
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 6 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v6i2.7941

Abstract

Pajak merupakan sumber utama penerimaan negara yang berperan penting dalam pembiayaan pembangunan nasional. Optimalisasi penerimaan pajak sangat bergantung pada tingkat kepatuhan wajib pajak, khususnya wajib pajak badan dalam sistem self-assessment yang menuntut kemampuan menghitung, menyetor, dan melaporkan pajak secara mandiri. Namun, kompleksitas regulasi, perubahan aturan yang cepat, serta keterbatasan pemahaman sumber daya manusia sering menjadi kendala bagi wajib pajak, sehingga berpotensi menimbulkan kesalahan dan menurunkan tingkat kepatuhan. Sebagai wujud pelaksanaan Tri Dharma Perguruan Tinggi, kegiatan pengabdian kepada masyarakat ini dilakukan melalui pelatihan guna peningkatan pemahaman kewajiban perpajakan wajib pajak badan bagi CV GEN, sebagai Entitas Mikro, Kecil dan Menengah yang baru berdiri dan bergerak di bidang konsultan lingkungan. Pelatihan ini bertujuan memberikan pemahaman komprehensif mengenai kewajiban, hak, serta tata cara perpajakan bagi wajib pajak badan. Melalui pendekatan edukatif dan aplikatif, kegiatan ini diharapkan dapat meningkatkan kesadaran dan kepatuhan perpajakan wajib pajak, sekaligus berkontribusi positif terhadap peningkatan penerimaan pajak dan keberlanjutan sistem perpajakan nasional. Dari hasil kegiatan pelatihan ini para pengelola CV GEN semakin memahami regulasi dalam perpajakan, dan kewajiban perpajakan sebagai wajib pajak badan.
Analysis of Educators’ Work Motivation in Supporting Main Tasks of Development and Education Command of Indonesian Navy (Causal Study in Educators Group Kobangdikal, Surabaya) Heribertus Yudho Warsono; Budiyanto Budiyanto; Akhmad Riduwan
Asia Pacific Journal of Management and Education (APJME) Vol 2, No 3 (2019): November 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v2i3.622

Abstract

Indonesia is the biggest archipelagic state with at least 17.506 islands, the two-thirds of the area (70%) consists of sea waters with a coastline of 81,000 km and is located between two continents, namely Australia and Asia, and is located between two oceans, the Pacific and the Indian. Through the UN Assembly in Montego Bay about the International Law of the Sea, the principles of the principle of the archipelagic state are included in the UNCLOS 1982 (United Nations Convention on the Law of the Sea) which influences the use of the EEZ for the benefit of national welfare and development. According to Law no. 34 of 2004 concerning the TNI, article 9, the task of the Indonesian Navy is to prepare and foster the power to uphold the sovereignty and integrity of the NKRI and protect national interests in the sea of national jurisdiction. Escorting the sea to such an extent is a heavy duty for the Navy, with such a daunting task, compared to the very limited number of naval organization of the Navy, it requires professional and qualified Navy soldiers who are able to work well, to achieve the objectives of the Indonesian Navy as mandated by law. The Navy in carrying out its role as a national defense force in the sea needs to build, shape and improve the quality of its human resources, this is done in an effort to obtain the ability and appearance of professional Navy soldiers shown by their performance, based on the soul of Sapta Marga, Sumpah Praskar and the Indonesian Navy's Trisila, in an integrated, continuous and balanced manner with provision of skills through education and assignments. The Development and Education Command of the Navy (Kobangdikal) is one of the Navy's educational institutions which is the Main Command of the Development of the Navy and is directly under the Chief of Staff by having the main task of carrying out the formal Navy and non-formal education needed to improve Navy soldiers, carry out the study and development of the doctrine of marine operations and the doctrine of amphibious operations at the level of tactics as well as the study and development of general support for sea operations and tactical amphibious operations.2 In order to organize the formal education of the Navy, Kobangdikal was carrying out first education (Dikma), formation education (Diktuk), general development education (Dikbangum), specialization development education (Dikbangspes), science and technology education (Dikiptek), transitional education (Dikalih) and education needed in order to improve the quality of Navy personnel. The Navy's educational philosophy, namely "Purwa Cendekia Wusana Color Dwi", implies that every Indonesian Navy Soldier is first formed and empowered as a Sapta Marga Warrior Soldier (Purwa Color Dwi) and subsequently as a Marine War Professional soldier who is skilled in carrying out assignment (Cendekia Wusana) as a National defense force. In more depth the philosophy means that faced with the demands and challenges of the tasks faced by the Indonesian Navy, then the education of mental and physical fitness is preferred and then competency education, which starts giving knowledge to be competent, training to be deft, assignments to be clever, experience to be smart and appreciate the tasks, functions and roles as the main force of defense of the Sea of the State so that the Indonesian Navy Soldiers are formed. In order to carry out these basic tasks various educational instruments are needed in the form of educational facilities and human resources quality in order to achieve the success of the Navy's main education task optimally. 1 Kepala Staf Angkatan Laut, Pola Pendidikan Prajurit TNI AL, Jakarta, 2008, p.3 2 Peraturan Kepala Staf Angkatan Laut: Perkasal/44/VII/2008 Tanggal 2 Juli 2008 tentang Pokok-Pokok Organisasi dan Prosedur Kobangdikal The main task of the Indonesian Navy's educational institutions cannot be separated from the existence of the Navy's education system which includes 8 (eight) aspects of education and 10 (ten) components of education. In 10 (ten) components of education, there are 2 (two) main aspects in the implementation of education, namely the availability of educators (Gadik) or in other terms called the military teacher (Gumil) and the students. Educators as one of the 10 components of education are the dominant factor in realizing educational goals and objectives. Educators are personnel who have mastered the knowledge, skills and technology in a particular subject that is taught for the next through an educational process, transferring knowledge, skills and technology to a student / student in the military / Indonesian Navy. Students are the general designation for Pasis, Cadets, Students, and so on according to the designation that applies in each educational institution. Integration between educators and students will take place continuously in accordance with the duration of education. Educator (Gadik) or military teacher (Gumil) in the Navy is a soldier / PNS Navy is the spearhead in the implementation of the teaching and learning process in Lemdik of Indonesian Navy, is one of the factors that greatly color the results of Kobangdikal students, both strata Officers, Bintara, or Tamtama. Educators (Gadik) are under the organizational structure of the Educator Teaching Group (Pokgadik) of the Indonesian Navy's Educational Development Command (Kobangdikal). Thus the position of the Educator (Gadik) is very important and strategic and is the main asset of the educational institution in supporting the basic tasks of the military. Human resources (HR) educators, is a necessity in an Educational Institution.
Co-Authors adityaekasatrio Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andajani Andajani Andajani, Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Fidiana, Fidiana Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kurnia Kusnianingrum, Devi Lilyani, Anggita Ika Maria Selcindya Jemparut, Maria Selcindya Muhammad Hi Hasan Nabila Az’zahra Maharani Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nur Handayani Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh Qonitah, Iffah RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Rozi, Danu Setiawan, Firman Siana, Anggita Inggit Sinaldi, Anjelika Harniaty Siska Febriyanti Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Warsono, Heribertus Yudho Yunika, Zita Zhara Safira, Zhara