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All Journal Infestasi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Keuangan dan Perbankan Journal of Accounting, Management and Islamic Economics
Nova Novita
STIE Indonesia Banking School
Economics, Econometrics & Finance Mathematics Social Sciences

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Analisis Pengaruh Kepemilikan Manajerial, Profitabilitas dan Research and Development terhadap Pengungkapan Modal Intelektual pada Perusahaan Sektor Industri Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Zahida Kamalia Amir; Nova Novita
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2021): Jurnal Keuangan Dan Perbankan, Volume 17 No. 2, Juni 2021
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.343 KB) | DOI: 10.35384/jkp.v17i2.324

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Profitabilitas dan Research and Development terhadap pengungkapan modal intelektual pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sampel dalam penelitian ini berjumlah 24 perusahaan sektor industri barang konsumsi tahun 2015-2017 yang dipilih menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang telah dipublikasi. Diperoleh jumlah sampel sebanyak 24 perusahaan dengan total sampel 72 yang layak dianalisis dan diuji. Hasil penelitian ini menunjukkan bahwa (1) Kepemilikan Manajerial tidak berpengaruh terhadap Pengungkapan Modal Intelektual, (2) Profitabilitas tidak berpengaruh terhadap Pengungkapan Modal Intelektual, dan (3) Research and Development berpengaruh negatif terhadap Pengungkapan Modal Intelektual.
Green Intellectual Capital Terhadap Sustainable Performance Alifira Nabila Zalfa; Nova Novita
Jurnal Keuangan dan Perbankan Vol 18, No 1 (2021): Jurnal Keuangan Dan Perbankan, Volume 18 No. 1, Desember 2021
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.167 KB) | DOI: 10.35384/jkp.v18i1.329

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Intellectual Capital terhadap Sustainable Performance. Lebih lanjut lagi menguji pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Sustainable Performance. Penelitian ini ditujukan kepada pelaku bisnis UMKM Fashion Bisnis yang terdapat di Jakarta. Sampel yang diperoleh dalam penelitian ini sebanyak 131 responden. Metode pengumpulan data menggunakan Convenience Sampling dengan teknik analisis data regresi linear berganda. Hasil penelitian ini menemukan bahwa Green Human Capital ditemukan memiliki pengaruh negatif terhadap Sustainable Performance, Green Structural Capital tidak berpengaruh terhadap Sustainable Performance dan Green Relational Capital ditemukan memiliki pengaruh positif terhadap Sustainable Performance.
Accounting Network Disclosures, Market Competition, and the Implementation of Strategic Management Accounting Technique Nova Novita; Muhammad Hafidz
SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i02.433

Abstract

Strategic Management Accounting (SMA) assists companies in expressing strategic goals and identifying strategies owned by competitors. This study aims to determine whether accounting networking and market competition affect strategic management accounting techniques. This study used a purposive sampling method with 25 samples of the subsector of metal and food and beverage companies in the 2016-2021 observation period. The dependent variable uses the disclosure of thirteen strategic management accounting techniques in the annual report. The market competition variable is measured by market share and the accounting networking, which is measured by the number of board of directors’ companies that have attended training or seminars related to high school technical development. The result found that accounting networking and market competition did not affect the number of strategic management accounting techniques used in the sample companies. These results indicate that even though executives know the benefits of various strategic management accounting techniques, implementing them in companies takes work. This result also discovered that the sample companies used more strategic management accounting techniques that helped increase company efficiency.
ANALISIS GREEN ACCOUNTING DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Dhea Adlia; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.938

Abstract

This study aims to determine the effect of green accounting and company value on profitability. This study uses data from 18 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used in this study is purposive sampling with predetermined criteria. The research method used in this study is multiple linear regression analysis using E-views 12 software. The results of this study indicate that green accounting does not have a negative effect on profitability and that company value has a positive effect on profitability.
PENGARUH DIGITAL MARKETING DAN PEROLEHAN INVESTOR BARU (LENDER) (STUDI KASUS PADA PT. ALAMI FINTEK SHARIA) Amri Marihot Jati; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.972

Abstract

This purpose of this research is to examine the impact of digital marketing costs, namely Search Engine Marketing (BSEM) and Social Media Marketing (BSMM) costs on the acquisition of New Investors (Lenders) and Revenue then analyze the effectiveness of digital marketing activities at PT. ALAMI Fintek Sharia for the 2020-2021 period. The data is obtained from secondary digital marketing reports and ALAMI marketplace fee reports for the 2020-2021 period. The analysis technique used nin this research is multiple regression linear analysis. The hypothesis in this study is based on the phenomenon of the problem that occurs in ALAMI, as well as previous research and other supporting theories. The results of this study provide evidence that BSEM and BSMM have a positive effect on the acquisition of New Investors (Lenders), but have no effect on Revenue (Revenue), this study also provides evidence that digital marketing activities at ALAMI have been effective in achieving the specified target. Based on the results of this study, one of the research suggestions to PT ALAMI Fintek Sharia is to increase BSEM and BSMM budgeting so that companies are able to maximize and utilize their digital marketing in order to achieve the level of acquisition of New Investors (Lenders) with more and other company targets.
CORPORATE GOVERNENCE, PROFITABILITAS DAN NILAI PERUSAHAAN Adyawan Putra Raharja; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 4 No. 01 (2026): Journal of Accounting, Management, And Islamic Economics, Volume 04, No. 01, J
Publisher : Ibs Press

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

Abstract

This paper examines the effects of corporate governance indicators—namely audit committee size, managerial ownership, and institutional ownership—as well as profitability on firm value. Firm value is measured using Tobin’s Q, audit committee size is measured by the number of audit committee members, managerial ownership is measured by the percentage of shares held by top management, institutional ownership is measured by the percentage of shares held by institutional shareholders, and profitability is measured using return on equity (ROE). Based on a sample of transportation companies, the results indicate that audit committee size has a negative effect on firm value, managerial ownership has no effect on firm value, institutional ownership has a negative effect on firm value, and profitability has no effect on firm value. These findings suggest that the presence of an audit committee and a high level of institutional ownership do not necessarily enhance the value of transportation companies and may even be perceived negatively by the market when they are not accompanied by effective oversight, independence, and transparency. Therefore, companies should prioritize the quality of governance over mere formal compliance with governance structures, while investors should consider the effectiveness of oversight mechanisms and companies’ fundamental prospects more comprehensively when assessing firm value.
Co-Authors Adilla Khairina Adyawan Putra Raharja Alifira Nabila Zalfa Amri Marihot Jati Andi Salahudin Akbar Aviscenna Ramadhany Candra Anindya Kirana Dhea Adlia Elfady Krisna Bayu Fajar Gusmawan Felixia Twele Kean Ipin Rahanra Muhammad Hafidz Nyimas Siti Sarah Ahmadiana Puti Dwi Handayani Putri Larasati Zahida Kamalia Amir