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All Journal Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Studi Manajemen Organisasi Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Community Services The Indonesian Journal of Accounting Research SOLUSI International Journal of Business Economics (IJBE) Journal of Advanced Multidisciplinary Research JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Sosial dan Sains Community Empowerment Journal

Indri Kartika

Universitas Islam Sultan Agung

Author-ID : 2576687

Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Improving Firm Value through Intellectual Capital, Good Corporate Governance and Financial Performance Indriastuti, Maya; Kartika, Indri
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30993

This study analyzed and tested empirically the firm value improvement through intellectual capital, good corporate governance, and financial performance. The samples of this study comprised 90 companies that analyzed by using the Structural Equation Model based on Partial Least Square with WrapPLS software. The results indicated that intellectual capital, good corporate governance, and financial performance were able to improve the firm value. The financial performance also was able to mediate the effect of intellectual capital and good corporate governance on firm value. The findings may become a consideration for regulators, especially the Financial Services Authority in making a a complete and strong regulation regarding the implementation of good corporate governance; as well as for investors to invest in companies listed on the Jakarta Islamic Index.

The Role of Intellectual Capital and Good Corporate Governance Toward Financial Performance Kartika, Indri; Indriastuti, Maya; Sutapa, Sutapa
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33999

The purpose of this study is to analyze and test empirically the variables that affect financial performance. Using 520 manufacturing companies listed on Indonesia Stock Exchange for the period of 2010-2019, all data were processed by using the structural equation modeling analysis. The results of this study explained that intellectual capital and good corporate governance in terms of the board of commissioners have a significant positive effect on financial performance. The existence of intellectual capital and the board of commissioners can improve financial performance, so that manufacturing companies are able to survive and even be stable. The implication of this study is to enrich the literature review and to be used as policy making basis for the government and manufacturing companies. Moreover, it can be a basis for investors to consider an investement

GCG, Corporate Characteristics, Financial Distress As A Determinant Of Extensive Voluntary Disclosures Kartika, Indri; Pramadila, Icca; Indriastuti, Maya
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31445

The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the disclosure of additional information in the annual report, namely by voluntary disclosure. GCG factors, company characteristics, and financial distress are predicted to influence the extensive voluntary disclosure. This study aims to examine the effect of ownership dispersion, financial distress, the board size, CEO duality and age of listings on the extensivevoluntary disclosure. Data population are basic and chemical industry companies listed on the Indonesia Stock Exchange for the 2015-2018. A purposive sampling was used as method and obtained 160 samples. This study used secondary data from annual reports. Data were analyzed by using the Multiple Linear Regression Analysis method. This study found that Ownership Dispersion and Size of the Board of Commissioners have a significant positive effect on Extensive Voluntary Disclosure. Whereas Financial Distress, CEO Duality, and Age of Listing have no significant effect on Extensive Voluntary Disclosure.

KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING Indri Kartika; Apsarida Mila Puspa
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

The information technological development had facilitated companies to provide and spread informationaround the world. Through websites for an example, a company could present financial and non-financialreports which ensured the stakeholders based on the going concern status of the company. This researchexamined company characteristics as the internet financial and the sustainability reporting (IFSR) determinants.The research applied non-financial company populations which had website facilities and were listed inIndonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies.The analytical data method used in this research was a multiple-regression, of which the degree of significancewas 5%. The research result showed that size, profitability, and auditor influenced significantly and positivelytoward IFSR. While, the external ownership structure and listing age of companies influenced significantlyand negatively toward IFSR. On the other hand, leverage and types of industry and listing age ofcompanies had negative influences but not really significant towards IFSR.

Good Corporate Governance dan Intellectual Capital sebagai Determinan Nilai Perusahaan Indri Kartika; Eka Dwi Payana
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.61-79

The value of the company is very important because a high value of the company will provide prosperity for shareholders and the company's prospects in the future. This study aims to find empirical evidence about the effect of Good Corporate Governance (GCG) on Firm’s Value with Intellectual Capital (IC) as an intervening variable. GCG is calculated using GCG Score with certain criteria, IC is calculated using the VAIC method, and firm’s value is calculated using Tobin's Q. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Sampling using purposive sampling method obtained as many as 225 samples of manufacturing companies during the period 2016-2018. Data analysis techniques used multiple linear regression analysis and sobel tests using the SPSS 26 program. The results of this study indicate that good corporate governance has a positive and significant effect on intellectual capital, intellectual capital has a positive and significant effect on firm’s value, good corporate governance has a positive and significant effect to firm’s value, and intellectual capital is able to mediate the relationship between good corporate governance and firm’s value.Keywords : Good Corporate Governance, Intellectual Capital, GCG Score, VAIC, Tobin’s Q, Firm’s ValueABSTRAK Nilai perusahaan sangat penting karena dengan nilai perusahaan yang tinggi akan memberikan kesejahteraan bagi para pemegang saham dan prospek perusahaan di masa yang akan datang. Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh GoodACorporate Governance (GCG) terhadap Nilai Perusahaan dengan Intellectual Capital (IC) sebagai variabel intervening. GCG dihitung menggunakan GCG Score dengan kriteria-kriteria tertentu, IC dihitung menggunakan metode VAIC, dan nilai perusahaan dihitung menggunakan Tobin’s Q. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pengambilan sampel menggunakan metode purposive sampling diperoleh sebanyak 225 sampel perusahaan manufaktur selama periode 2016-2018. Teknik analisis data menggunakan analisis regresi linier berganda dan uji sobel dengan menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan terhadap intellectual capital, intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan, good corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan, dan intellectual capital mampu memediasi hubungan good corporate governance dengan nilai perusahaan. Kata Kunci : Good Corporate Governance, Intellcetual Capital, GCG Score, VAIC, Tobin’s Q, Nilai Perusahaan.

FAKTOR-FAKTOR YANG MEMPENGARUHI BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR Adistie Nucke Arista Dewi; Indri Kartika
Jurnal Akuntansi Indonesia Vol 4, No 2 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.2.85-96

The amount of information asymmetry faced by dealers will be reflected in the spread. Dealers will try to maintain the bid-ask spreads are optimal, so the need to determine the factors that affect the bid- ask spread . This study aimed to analyze the effect of stock returns, trading volume, variants of stock returns and stock prices to bid-ask spread stock . The population in this study are manufacturing companies that publish financial statements in the period 2010-2012 . The samples with purposive sampling, to obtain the 61 companies . From the data obtained were processed and analyzed using SPSS 19 o’clock, by means of multiple linear regression analysis. Multiple linear regression analysis was preceded with the classical assumption. The results showed that the first, the stock return significant negative effect on the bid- ask spread stock. Second, the volume of stock trading is not a significant positive effect on the bid- ask spread stock . Third, the stock price significant negative effect on the bid- ask spread stock. Fourth, variant stock returns are not significant positive effect terdahap stock bid-ask spread. Future studies could add other variables that stock price fluctuations (volatility) in the given period. Predicted volatility can affect the bid- ask spread stocks as investors memilliki enough information about the investment that not only perform certain transactions on the stock .

GCG, CORPORATE CHARACTERISTICS, AND FINANCIAL DISTRESS AS A DETERMINANT OF EXTENSIVE VOLUNTARY DISCLOSURES Indri Kartika; Icca Pramadila; Sri Sulistyowati
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4346

The existence of a conflict of interest between the principal and theagent causes information asymmetry. This information asymmetry canbe minimized by voluntary disclosure in the annual report. GCGfactors, company characteristics, and financial distress are predicted toinfluence the extensive voluntary disclosure. This study aims to examinethe effect of ownership dispersion, financial distress, the board size,CEO duality and age of listings on the extensive voluntary disclosure.Data population are basic and chemical industry companies listed onIDX for the 2015-2018. A purposive sampling was used as method andobtained 160 samples. This study used secondary data from annualreports. Data were analyzed by using the Multiple Linear RegressionAnalysis method. This study found that Ownership Dispersion and Sizeof the Board of Commissioners have a significant positive effect onExtensive Voluntary Disclosure. Whereas Financial Distress, CEODuality, and Age of Listing have no significant effect on ExtensiveVoluntary Disclosure.

Optimalisasi Peran Pendamping Desa terhadap Pencegahan Fraud Pemerintah Desa di Kabupaten Demak Provita Wijayanti; Indri Kartika; Kiryanto Kiryanto; Zainal Alim Adiwijaya; Muhammad Ja'far Shodiq; Mutoharoh Mutoharoh; Nisa' Uzlifat Nashruah
Indonesian Journal of Community Services Vol 2, No 1 (2020): May 2020
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.2.1.55-67

AbstrakPemerintah desa melaksanakan tugas pengelolaan dan pertanggungjawaban dana desa berdasarkan UU No. 6 Tahun 2014 tentang Desa. Dalam pelaksanaan sistem pengawasan dan tata kelola pemerintah desa, perangkat desa dibantu oleh pendamping dan pengawas desa yang meliputi auditor Inspektorat Kabupaten, anggota Badan perwakilan desa dan pendamping desa. Pendamping dan pengawas desa memiliki peran penting dalam pendampingan pencegahan fraud dana desa yang terjadi di pemerintahan desa. Populasi dalam kegiatan pengabdian masyarakat ini merupakan seluruh pendamping desa di Kabupaten Demak. Teknik insidental sampling digunakan dalam pengabdian ini dan diperoleh 51 orang pendamping desa di kabupataen demak yang menjadi mitra dalam program pengabdian masyarakat oleh tim dosen akuntansi FE UNISSULA. Data mengenai persepsi peran pendamping pemerintah desa serta peran sistem pengendalian internal terhadap pencegahan fraud diperoleh melalui pembagian kuesioner tertutup dengan skala likert 1-5. Hasil pengujian regresi linier berganda menunjukkan bahwa peran pendamping pemerintah desa berpengaruh positif terhadap pencegahan fraud sedangkan sistem pengendalian internal tidak berpengaruh terhadap pencegahan fraud.AbstractThe village government carries out the task of village funds managing, and supervising based on Law number 6/2014 of Villages. In implementing supervision and governance system, village officials are assisted by village assistants and supervisors that containing the District Inspectorate auditor, members of the village representative body and village assistants. Village assistants and supervisors have an important role in assisting fraud prevention on village funds, which could potentially occur in village government. The population in this community service activity is the whole village assistants in Demak Regency. Incidental sampling technique was used so that resulted in 51 village assistants in Demak Regency who became partners in the community service program held by the accounting team of Faculty of Economic Universitas Islam Sultan Agung. Data on the perception of the village assistant’s role as well as the internal control system role on fraud prevention were obtained through the distribution of closed questionnaires using the Likert scale of 1-5. The results of multiple linear regression tests indicate that the role of village government assistants has a positive effect on fraud prevention while the internal control system has no effect on fraud prevention.

Peningkatan Usaha Kreatif dan Pengelolaan Keuangan Berbasis Akuntansi Keluarga di Desa Pabelan Kabupaten Semarang dalam Rangka Peningkatan Ketahanan Ekonomi Keluarga Indri Kartika; Sri Sulistyowati; Sri Dewi Wahyundaru; Afri Aulia Rahman
Indonesian Journal of Community Services Vol 3, No 2 (2021): November 2021
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.3.2.135-144

Di masa pandemi saat ini banyak keluarga yang mengalami penurunan penghasilan karena menurunnya aktivitas di luar rumah, bahkan beberapa keluarga mengalami kesulitan keuangan karena menjadi korban PHK. Diperlukan usaha-usaha kreatif serta pengelolan keuangan yang cerdas agar ketahanan ekonomi keluarga bisa tetap terjaga. Kelompok ibu-ibu PKK di Desa Pabelan, Kecamatan Pabelan, Kabupaten Semarang memiliki latar belakang, tingkat sosial, pendidikan dan ekonomi yang berbeda-beda. Sebagian merupakan pekerja, pedagang, wirausaha kecil menengah, buruh industri dan pegawai harian lepas, namun kebanyakan masih memiliki waktu luang dapat diberdayakan dalam kegiatan pengembangan usaha kreatif. Kegiatan pengabdian masyarakat yang dilaksanakan oleh Team dari Fakultas Ekonomi Unissula yang terdiri dari Indri Kartika, Sri Sulistyowati, Sri Dewi Wahyundaru dan Afri Aulia Rahman dilakukan guna meningkatkan penghasilan dari usaha kreatif melalui pemasaran digital sederhana serta pengelolaan keuangan berbasis akuntansi keluarga. Peserta pelatihan meliputi ibu-ibu kelompok PKK di Desa Pabelan Kecamatan Pabelan Kabupaten Semarang. Metode pengabdian masyarakat dilaksanakan dengan penyuluhan, tanya jawab dan diskusi, dilanjutkan dengan praktik. Dari pelaksanaan pengabdian masyarakat dapat disimpulkan bahwa masyarakat tertarik untuk memulai usaha kreatif dan menerapkan pengelolaan keuangan berbasis akuntansi keluarga. During pandemic condition, many families have experienced income loss due to outdoor activity limitation. Some families even experience financial difficulties for losing job. Creative activities and smart financial management are needed so that the economic resilience of the family can be maintained. PKK women's group in Pabelan Village, Pabelan District. Semarang Regency has different backgrounds, social, educational and economic levels. Some are workers, traders, small and medium entrepreneurs actors, industrial laborers and casual daily employees. However, most of them still have free time to be empowered in creative business development activities. This community service activity was performed by members of Economic Faculty of Unissula which are: Indri Kartika, Sri Dewi Wahyundaru, Sri Sulistyowati and Afri Aluia Rahman. The purpose of this activity is to increase participant’s business income during this pandemic situation through applying simple digital marketing and financial management based on family accounting in Pabelan Village so that it can increase the income and welfare of the Pabelan villagers. Community service methods are carried out with counseling, discussion, followed by practice. From the implementation of community service, it can be concluded that the community is interested in starting creative businesses and implementing family accounting-based financial management.

Toward Firm Performance in Indonesia: The Role of Good Corporate Governance and Investment Opportunity Set Dedi Rusdi; Indri Kartika; Maya Indriastuti
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: This study examined the role of good corporate governance and investment opportunity set in maintaining firm performance. This study's sample population comprised 240 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The research sample was selected using a purposive sampling method. The data were analyzed by using structural equation modeling analysis (SEM). The results showed that good corporate governance in terms of board size had a negative effect on firm performance. Meanwhile, good corporate governance in terms of board independence and investment opportunity set had a positive effect on firm performance.Keywords: good corporate governance, investment opportunity set, firm performance Menuju Kinerja Perusahaan di Indonesia: Peran Good Corporate Governance dan Investment Opportunity Set Abstrak: Studi ini menguji peran good corporate governance dan investment opportunity set dalam menjaga kinerja perusahaan. Populasi sampel penelitian terdiri dari 240 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Analisis data menggunakan analisis structural equation modeling (SEM). Hasil penelitian menunjukkan bahwa good corporate governance ditinjau dari ukuran dewan komisaris berpengaruh negatif terhadap kinerja perusahaan. Sedangkan good corporate governance ditinjau dari independensi dewan komisaris dan investment opportunity set berpengaruh positif terhadap kinerja perusahaan.Kata kunci: good corporate governance, investment opportunity set, kinerja perusahaan

Co-Authors Adistie Nucke Arista Dewi Afri Aulia Rahman Apsarida Mila Puspa Dedi Rusdi, SE,MSi,Akt Dista Amalia Eka Dwi Payana Gunawan Gunawan Icca Pramadila Kiryanto Kiryanto Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutamimah Mutamimah Mutoharoh Mutoharoh Naila Najihah Nisa' Uzlifat Nashruah Pramadila, Icca Provita Wijayanti Rossy Azella Rahmawati Sri Dewi Wahyundaru Sri Sulistyowati Sri Sulistyowati Sutapa Sutapa Uli Fairus Yumna Zainal Alim Adiwijaya

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