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All Journal AKUNTABILITAS Benefit: Jurnal Manajemen dan Bisnis Measurement : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Accounting and Tax (JIATAX) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi dan Keuangan West Science Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Jurnal Simki Economic Proceeding UMSurabaya
Suwarno Suwarno
Universitas Muhammadiyah Gresik
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE MODERATED BY GOOD CORPORATE GOVERNANCE Nirmala Putri Anjani; Suwarno Suwarno
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7211

Abstract

This research aims to assess the effect of Intellectual Capital on firm value, along with the mediating role of GCG. The sample consists of banking firms listed on the Indonesia Stock Exchange over the 2022-2024 period. Data were examined using the PLS-SEM approach. The outcome demonstrate that Intellectual Capital has no statistically significant effect on firm value. In addition, GCG is not found to mediate the association among Intellectual Capital and firm value. This research offers significant insights for organizations to enhance governance quality and adopt a more strategic approach to managing intellectual capital in order to foster the development of sustainable corporate value.
Penilaian Kinerja Kelembagaan Koperasi Desa Merah Putih berbasis Multi-Dimensi untuk Mewujudkan Tata Kelola Koperasi Modern Sukaris Sukaris; Suwandi Suwandi; Hernum Daya Wati; Suwarno Suwarno; Endah Mulyani
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1559

Abstract

This study aims to analyze the institutional performance of the Koperasi Desa Merah Putih (KDMP), identify factors influencing its performance, and formulate implications for institutional strengthening towards modern cooperative governance. The study uses a descriptive-evaluative approach. Data were collected through a multi-dimensional survey of six institutional aspects supplemented by in-depth interviews, observations, and documentation studies, then analyzed descriptively using quantitative and thematic qualitative methods. The results indicate that KDMP has a strong formal institutional foundation, including legality, organizational structure, and standard operating procedures. However, weaknesses remain in the aspects of services, infrastructure, human resource capacity, and economic impact on members. The novelty of this study lies in the multi-dimensional approach to institutional performance assessment integrated with the principles of modern cooperative governance. Theoretically, this study shows that formal institutional readiness is not necessarily directly proportional to the operational performance and economic impact of the cooperative.
The Effect Of Corporate Social Responsibility On Firm Value With Good Corporate Governance As A Moderating Variable Mutiara Amanda Putri Fathoni; Suwarno Suwarno
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8717

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company value and the role of Good Corporate Governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study uses a quantitative approach with secondary data analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that CSR does not have a significant effect on company value, and GCG is unable to moderate the relationship between CSR and company value. This study indicates that the implementation of CSR and the application of GCG are not yet fully perceived as factors that create economic value by investors.
Co-Authors Angelina Putri Faradea Anik Nur Cholifah Della Nurmala Sari Devian Siti Aminah Dian Anggraeni Riwanti Dyah Novitasari Endah Mulyani Ferlika Putri Susanto Fitri Arinda Rahmawati Havy Wardana Hernum Daya Wati Karin Nimas Sita Riduwan Mashita Suryani Mohammad Fajar Ruddin Mu'minatus Sholichah Mutiara Amanda Putri Fathoni Mu’minatus Sholikah Nihlatul Qudus Sukma Nirwana Nirmala Putri Anjani Nurul Qomariyah Rieke Rahmalia Siti Nur Haliza Sukaris Suwandi, S. Syaiful Syaiful Tomi Indarto Umaimah Umaimah Veni Vionita Wiwik Widiyawati