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Osmad Muthaher
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PENGARUH MODAL INTELEKTUAL TERHADAP ROE dan EPS SEBAGAI PROKSI KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 - 2013) Osmad Muthaher; Iwan Nur Prasetyo
Jurnal Ekonomi dan Bisnis 2014: EKOBIS (Vol.15 No.2 2014)
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.15.2.71-85

Abstract

The purpose of this study is to provide empirical evidence about the influence of intellectual capital on the financial performance of the company. This study uses a model Pulic (Value Added Intellectual Coefficient - VAICTM) were identified into three components, namely, capital employed efficiency (CEE), human capital efficiency (HCE) and structural capital efficiency (SCE). This study examines the effect of the three components of the Return On Equity (ROE) and Earnings Per Share (EPS) as the company’s financial performance. The data used in this study is a secondary data from company financial reports in 2011-2013 were obtained from theIndonesia Stock Exchange (IDX). The sample was 53 companies in 3 years, bringing the total sample 159. Samples were taken using purposive sampling method and which meet the criteria of sample selection. The results of this study indicate that: (1) Capital Employed Efficiency (CEE) significant positive effect on return on equity (ROE) and Earnings Per Share (EPS). (2) Human Capital Efficiency (HCE) significant positive effect on EPS and no effect on ROE. (3) Structural Capital Efficiency (SCE) significant positive effect on ROE and no effect on EPS.Keywords: capital employed efficiency, Earning Per Share (EPS), efficiency of human capital, return on equity (ROE) structural capital efficiency.
MODEL PENGEMBANGAN INOVASI TEKNOLOGI DAN KELEMBAGAAN KEMITRAAN RANTAI PASOK GUNA MENINGKATKAN DAYA SAING UKM Osmad Muthaher; Mohammad Assegaf
Jurnal Ekonomi dan Bisnis 2014: EKOBIS (Vol.15 No.1 2014)
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.15.1.62-73

Abstract

This study is intended to improve the competitiveness of SMEs are becoming increasingly important due to the demands of the most buyer Internaional SMEs in the supply chain . This study will discuss the most innovative technology and institutional innovation model of development of SMEs in the supply chain . Technological innovations in the form of intelectual capital development and use of information technology systems approach intensification and diversification of institutional development in the supply chain. The population in this study wasthe entire industry and SMEs in Semarang district of approximately 2,000 SMEs . The sampling frame of this study is that SMEs in the district and the city of Semarang , while respondents in this study are the owner or manager of SME . The amount of sample used in this study were 100 respondents ( SMEs ) . Sampling was purposive sampling method is directed to managers or owners of SMEs by considering sample selection on the formal SMEs . The approach used is descriptive analysis to determine the form of the development of technological innovation that uses a systems approach to supply chain enterprises and institutions adopted SMEs ,Research results show that the Intellectual Capital and Technological Innovation Information Technology significantly influence , while the influence of technology Invasion seignifikan to institutional partnership and competitiveness.Keywords : Intellectual Capital, Information Technology , Technology Innovation , institutional partnerships and Competitiveness
Co-Authors Iwan Nur Prasetyo Mohammad Assegaf