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Erlina Sari Pohan
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Economics, Econometrics & Finance

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Erlina Sari Pohan; Tri Lestari
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.571 KB)

Abstract

This study aims to examine the effect of Intellectual Capital by Value Added Intellectual Coefficient (VAICTM) on financial performance using market valuation (market to book value), profitability ratio Return On Asset (ROA) and Earning Per Share (EPS) and productivity ratio Asset Turnover (ATO) of the Information Tecnology and Services sector companies in BEI 2012-2016. The population of this study is companies of Information Tecnology and Services sector listed on the Stock Exchange from 2012 to 2016. The data processed using SPSS version 24.0. The results of this study indicate that intellectual capital proxied by Value Added Intellectual Coefficient (VAICTM) has a positive and significant effect on financial performance proxied by Market to Book Value, Return On Asset, Asset Turnover and Earning Per Share.
The EFFECT OF THE INTERNAL CONTROL SYSTEM ON QUALITY OF THE BAZNAS FINANCIAL STATEMENTS, BANTEN PROVINCE WITH AMIL'S COMPETENCY AS INTERVENING VARIABLES Erlina Sari Pohan
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2437

Abstract

This study aims to of this thesis to find out whether there is an influence of the Internal Control System on the Quality of Financial Reports in BAZNAS Banten with Amil Competence as an Intervening Variable. Potential of zakat in Banten as measured by people who meet the nishob of zakat is Rp. 10 Trillion, however, from this potential, just realized Rp. 50 billion in Banten, this is assumed in the credibility of muzakki especially in the BAZNAS Banten which is still low due to fears that the donation given does not reach to those entitled to receive it (mustahik). The delay in reporting the use of zakat, infaq, and alms funds by the Zakat Collecting Unit (UPZ) in Banten also indicates that the internal control system between divisions at BAZNAS Banten is not well organized. The research method used in this thesis is a survey method and this is an associative thesis that discusses three variables are the independent variable, the dependent variable and the intervening variable. The results of this thesis can be concluded that the internal control system affects the quality of financial reports with amil competence as an intervening variable.
Co-Authors Abellia Nurelvini Deasy Femayona Devi Tri Lestari