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Firm Size Drives Value in Indonesian Pharma, Intellectual Capital and Leverage Hariati, Eby Amelia; Hermawan, Sigit
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8231

Abstract

This study analyzes how Intellectual Capital, Leverage, and Firm Size influence the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. Using numerical and secondary data analysis of 60 data points, the findings reveal that Firm Size significantly impacts company value, while Intellectual Capital and Leverage do not. Conducted with SPSS analysis, the results suggest that stakeholders should focus on Firm Size when evaluating pharmaceutical companies. The study is limited to the pharmaceutical sector and the 2016-2021 period, indicating a need for further research across different sectors and timeframes. Highlights: Firm Size Impact: Firm Size significantly influences pharmaceutical company value. Insignificant Factors: Intellectual Capital and Leverage do not affect company value. Future Research: Explore other sectors and timeframes for broader insights. Keywords: Intellectual Capital, Leverage, Firm Size, Pharmaceutical Companies, IDX
Revolutionizing Tax Compliance Through Attitudes and Knowledge Worldwide Wardani, Shintya; Hermawan, Sigit
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8668

Abstract

This study investigates the factors influencing individual taxpayer compliance at the South Sidoarjo Pratama Tax Office in Indonesia. Utilizing data from 75 respondents collected through questionnaires, the research examines the impact of attitudes, subjective norms, behavioral controls, and tax knowledge on compliance. Results indicate that attitudes and tax knowledge significantly influence compliance, while subjective norms and behavioral controls show no significant effect. These findings underscore the importance of fostering positive attitudes and enhancing tax knowledge to improve compliance among individual taxpayers. However, strategies targeting subjective norms and behavioral controls may require further exploration. Policymakers can utilize these insights to tailor interventions aimed at enhancing tax compliance, particularly in local tax offices like the South Sidoarjo Pratama Tax Office. Highlight: Attitudes Drive Compliance: Positive perceptions significantly influence individual taxpayer compliance. Knowledge Enhances Compliance: Understanding tax regulations fosters better compliance. Policy Tailoring for Compliance: Insights aid policymakers in designing effective compliance strategies. Keyword: Tax compliance, Attitudes, Subjective norms, Behavioral controls, Tax knowledge
Impact of Intellectual Capital, Islamicity Performance Index, and Corporate Governance on Bank Profitability: Empirical Evidence from Indonesian Islamic Commercial Banks Akbar, Zoramchev; Hermawan, Sigit
Indonesian Journal of Islamic Studies Vol 11 No 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i2.1666

Abstract

This quantitative study aims to analyze the influence of Intellectual Capital, Islamicity Performance Index, and Good Corporate Governance on Bank Profitability, specifically focusing on Islamic Commercial Banks in Indonesia from 2016 to 2021. The sample selection utilized the Purposive Sampling method, resulting in a total of eight companies being included. Multiple linear regression analysis was employed to examine the effect of each variable on Return On Assets (ROA). The findings indicate that Intellectual Capital has a significant impact on ROA, while Profit Sharing Ratio does not affect ROA. Furthermore, Zakat Performance Ratio, Sharia Supervisory Board, and Audit Committee were found to have a significant influence on ROA. Data for this study were collected from secondary sources, primarily financial reports and published Good Corporate Governance disclosures on the respective websites of Indonesian Islamic Commercial Banks. The research contributes to the understanding of factors influencing bank profitability and provides valuable insights for policymakers, practitioners, and researchers in the field of Islamic finance and banking. Highlight: Intellectual Capital, Zakat Performance Ratio, Sharia Supervisory Board, and Audit Committee have a significant impact on Return on Assets, influencing bank profitability. Profit Sharing Ratio does not affect Return on Assets, indicating its limited influence on bank profitability. This study provides empirical evidence on the relationship between various factors, such as Intellectual Capital and corporate governance, and their impact on bank profitability in the context of Islamic Commercial Banks in Indonesia. Keyword: Bank Profitability, Intellectual Capital, Islamicity Performance Index, Good Corporate Governance, Return on Assets
Gender Mediation in Ethical Perceptions: Traits, Money, Religiosity Agustina, Eura Kurnia; Hermawan, Sigit
Indonesian Journal of Islamic Studies Vol 11 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i3.1676

Abstract

This study investigates the impact of Machiavellian traits, love of money, and religiosity on ethical perceptions among accounting students, utilizing a quantitative approach. Employing simple random sampling, data were collected from 155 respondents at Muhammadiyah University of Sidoarjo. SmartPLS version 3 software was employed for data analysis. The findings reveal that Machiavellian traits, love of money, and religiosity significantly influence students' ethical perceptions, with gender acting as an intervening variable. This study underscores the individual variability in Machiavellian traits, love of money, and religiosity, emphasizing their nuanced role in shaping ethical behavior among students. The implications suggest that students who prioritize ethical conduct in all circumstances may be less susceptible to external influencing factors. Highlights: The study explores the influence of Machiavellian traits, love of money, and religiosity on students' ethical perceptions. Gender is examined as a mediating variable in the relationship between these traits and ethical perceptions. Individual variations in these traits are emphasized, with implications for ethical behavior among students. Keywords: Machiavellian traits, Love of money, Religiosity, Ethical perceptions, Gender mediation
Strategi Bauran Pemasaran Terhadap Penerimaan Peserta DidikBaru Pada Lembaga Pendidikan Tinggi Di Kota Sidoarjo (Studi Kasus Di Lp3i Kota Sidoarjo) Ihza M, Yusril; Murdaningsih, Sri Rahayu; Ariyani, Anita; D, Yuli Setyawati; Masyita, Siti; Hermawan, Sigit
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5643

Abstract

Overall, a good and effective marketing strategy in the world of education is not only about attracting new students, but also about maintaining the quality of education, building a positive image, and adapting to technological developments and the dynamics of the education market. Educational institutions need to develop inclusive and sustainable strategies to face the challenges and takeadvantage of the opportunities that exist in this modern era. The marketing strategy for educational services at LP3I Sidoarjo uses an effective marketing mix in attracting the interest of new students. Factors such as internship and work placement facilities, company relations, trusted brands, popular majors, supporting infrastructure, and strategic location are the main determinants in increasing the interest of prospective students. However, higher costs and interest in public universities are challenges that must be overcome. This type of research is qualitative with the research object being LP3I Sidoarjo. Data collection through interviews, observation,documentation and literature study. The results of marketing mix design at higher education institutions in this research show that withproper marketing mix planning it can have an effective impact in attracting the interest of new students
The Influence of Bureaucratic Simplification and Organizational Culture on Employee Performance with Motivation as an Intervening Variable in the East Java Province DPRD Secretariat Environment Rochani, Oktavia Siti; Hermawan, Sigit; Sriyono, Sriyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 3 (2024): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i3.7943

Abstract

This research aims to analyze the influence of Bureaucratic simplification on Work Motivation, analyze the influence of Bureaucratic Simplification on Employee Performance, analyze the influence of Organizational Culture on Work Motivation, analyze the influence of Organizational Culture on Employee Performance, analyze the influence of Motivation on Employee Performance, analyze the influence of Organizational Culture on Employee Performance through work motivation, and analyzing the influence of Bureaucratic Simplification on Employee Performance through work motivation within the East Java Province DPRD Secretariat. The sample size in this research involved 100 employees. The analysis technique uses SEM-PLS analysis. The results of the analysis show that simplifying bureaucracy has an effect on work motivation. Bureaucratic simplification affects employee performance. Organizational culture influences work motivation. Organizational culture influences employee performance. Motivation influences employee performance. Organizational culture influences employee performance through work motivation. Bureaucratic simplification affects employee performance through work motivation within the East Java Province DPRD Secretariat.
RESEARCH TRENDS IN INTELLECTUAL CAPITAL AND UNIVERSITY PERFORMANCE A BIBLIOMETRIC ANALYSIS USING SCOPUS DATABASE Suciati , Cicik; Hermawan, Sigit
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.200

Abstract

General Background: Intellectual capital plays a pivotal role in enhancing the performance and competitiveness of universities, influencing their reputation and success. Specific Background: While much research has been conducted on intellectual capital, its relationship with university performance remains a topic of ongoing inquiry, requiring comprehensive bibliometric analysis to identify trends and knowledge gaps. Knowledge Gap: Previous studies have often focused narrowly on intellectual capital without a holistic consideration of university performance metrics, leaving room for further exploration. Aims: This study aims to evaluate the relationship between intellectual capital and university performance by analyzing publications indexed in Scopus from 2014 to 2023, using bibliometric analysis to uncover trends, authorship patterns, country contributions, and keyword usage. Results: The analysis of 211 publications revealed that Italy and Indonesia are the leading countries in this field, with "Secundo-Giustina" being the most prolific author and "Dumay J." receiving the most citations. "Journal of Intellectual Capital" is the most frequent source of publication, and the most cited institution is Universita degli Studi di Salerno. The most prevalent keywords are "intellectual capital," "human capital," and "higher education." Novelty: This study is one of the few to provide a comprehensive bibliometric analysis of intellectual capital in relation to university performance, offering a detailed overview of existing research trends and contributions. Implications: The findings suggest the need for future research to broaden the scope beyond intellectual capital, incorporating more comprehensive university performance indicators. This study offers valuable insights for scholars and policymakers to better understand the role of intellectual capital in higher education and to identify emerging research opportunities
Pelayanan Publik Berbasis Online Di Desa (Studi Pada Desa Permisan Kecamatan Jabon) Fierda Lestari Sarpangga Putri; Emmira Iffat; Mokh Irwanto; Muhammad Fatihul Iman; Sutrisno Sutrisno; Sigit Hermawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11141

Abstract

Era globalisasi dan perkembangan teknologi informasi telah mendorong transformasi digital dalam pelayanan publik, termasuk di tingkat desa, dengan Desa Permisan di Kecamatan Jabon menjadi contoh menarik implementasi pelayanan publik berbasis online. Penelitian ini bertujuan untuk mengkaji dan menganalisis implementasi pelayanan publik berbasis online di Desa Permisan, Kecamatan Jabon, serta mengidentifikasi faktor-faktor pendukung dan penghambat dalam penerapannya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, melibatkan wawancara mendalam, observasi partisipan, dan studi dokumentasi untuk mengeksplorasi implementasi pelayanan publik berbasis online di Desa Permisan. Analisis data menggunakan model interaktif Miles dan Huberman, dengan teknik triangulasi dan member checking untuk memastikan keabsahan data. Hasil penelitian memaparkan bahwa Implementasi pelayanan publik berbasis online di Desa Permisan, Kecamatan Jabon merupakan inisiatif untuk meningkatkan efisiensi dan aksesibilitas layanan publik, dengan sistem Sipraja untuk pengurusan surat-surat umum dan Plavon untuk administrasi kependudukan. Meskipun menghadapi tantangan seperti kesenjangan digital dan kendala teknis, sistem ini telah memberikan dampak positif dengan mempercepat pelayanan dan memberikan fleksibilitas akses. Faktor pendukung utama meliputi komitmen pemerintah desa, sosialisasi efektif, dan respon positif warga, sementara faktor penghambat termasuk kesenjangan digital, kendala teknis, dan keterbatasan infrastruktur. Pemerintah desa terus berupaya mengatasi tantangan yang ada, termasuk rencana perluasan jaringan wifi dan peningkatan infrastruktur teknologi informasi, untuk mengoptimalkan implementasi sistem ini.
Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 Sarwenda Biduri; Eny Maryanti; Sigit Hermawan; Fadilla Rahmawati; Cicik Suciati
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.164-170

Abstract

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.
Analysis of Digital Marketing Implementation, 7P Marketing Mix Strategy, and Product Innovation to Increase Sales Volume through Competitive Advantage as an Intervening Variable in Sidoarjo Regency MSMEs Arista, Sintha Wahyu; Hermawan, Sigit; Sukmono, Rita Ambarwati
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 1 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i1.18523

Abstract

The purpose of this study is to test and determine the effect of digi-tal marketing implementation, the use of marketing mix, and the product innovation on increasing sales volume through gaining competitive advantage. This study focuses on the population of MSME participants in the culinary industry that have been regis-tered in the data of the Sidoarjo Regency Cooperative and MSME Service in Sidoarjo Regency. The method in this study uses a quantitative method. Data collection uses a survey or question-naire. Data analysis is a quantitative or statistical process that involves evaluating established hypotheses. Data sources used in this study include primary and secondary sources. The results ob-tained in this study are: 1) digital marketing, marketing mix strat-egies, and product innovation have a partial positive effect on in-creasing sales volume; 2) digital marketing, marketing mix strate-gies, and product innovation have a partial positive effect on com-petitive advantage; 3) competitive advantage has a partial positive effect on increasing sales volume; 4) digital marketing has a sig-nificant positive effect on sales volume through competitive ad-vantage; 5) marketing mix strategies have a significant positive effect on sales volume through competitive advantage; 6) product innovation has a significant positive effect on sales volume through competitive advantage. This study underlines the im-portance of a holistic approach in improving MSME performance, which combines digital marketing, intellectual capital, product innovation and competitive advantage synergistically. MSME players are expected to be able to develop strategies that integrate these elements to achieve better prosperity and competitiveness in the market.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Candrawati, Clarisa Ika Chandra Pratama Rulidha Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariya Ulfa Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Saleh Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Qonitah, Iffah raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana ranny buggy wahyu Ratna Nugraheni Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati