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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.
Implementasi Mesin Perajang dan Pengaduk Sambal untuk Pengembangan UMKM Sambal Klotok Riandi Desa Karangbong Gedangan Sidoarjo Fahruddin, A'rasy; Hermawan, Sigit; Hudi, Lukman; Mulyadi
Sewagati Vol 8 No 6 (2024)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v8i6.2230

Abstract

Kabupaten Sidoarjo sebagai salah satu daerah yang memiliki potensi besar di sektor perikanan, hal tersebut didasari dengan luas nya area pertambakan dan pesisir yang ada di Sidoarjo. Hasil tambak dan laut tersebut dapat diolah sehingga menjadi produk yang memiliki nilai jual tinggi. UMKM Sambal Klotok Riandi yang berlokasi di Desa Karangbong Gedangan Sidoarjo berhasil mengolah hasil tambak dan laut tersebut menjadi produk sambal yang dapat dijual dipasaran dan dapat disimpan dalam waktu yang cukup lama. Permasalahan yang dihadapi ialah belum adanya alat yang menunjang proses produksi dalam skala besar. Seperti halnya mesin perajang dengan kapasitas yang besar dan mesin pengaduk sambal selama proses pemasakan. Dalam kegiatan pengabdian masyarakat ini dilakukan suatu rancang bangun mesin yang dibutuhkan untuk menunjang UMKM Sambal Klotok Riandi agar dapat meningkatkan hasil produksi. Dilakukan juga demonstrasi alat dan pemberian mesin perajang dan pengaduk sambal kepada pelaku usaha. Dilakukan juga uji nilai gizi pada beberapa varian sambal, yang hasil ujinya dapat diletakkan pada bagian label produk. Dari hasil pelaksanaan sosialisasi dan pelatihan yang sudah dilakukan, pelaku UMKM dapat meningkatkan jumlah produksi serta proses menjadi lebih efisien dan tidak membutuhkan tenaga yang banyak.
Integration of Service Quality, Importance Performance Analysis, and Quality Function Deployment for Service Quality Analysis Kharisma, Risky Ageng; Ambarwati, Rita; Hermawan, Sigit
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5772

Abstract

Companies that provide service offerings must prioritize service and customer comfort. Customers do not only assess the services provided; they also evaluate the comfort and performance of the employees serving them. Customer satisfaction is crucial since customers are the source of income and an excellent promotion medium. They share their experiences with others based on what they feel. Information technology services are currently in high demand, and with many competitors emerging, it is essential to build customer trust by fulfilling their needs to achieve customer satisfaction. This study aims to analyze the service quality at Dinotech Solution to determine how satisfied customers are with the services provided and to measure the quality of the services performed. Customers at the managerial level will be the subjects for data collection in this study. The data will be processed using Service Quality (Servqual) and Importance Performance Analysis (IPA), further clarified with the Quality Function Deployment (QFD) method in the house of quality. It is expected that this study will provide solutions to enhance customer satisfaction. The research results can also serve as actionable solutions for the company to attract more customers and retain existing ones.
Effectiveness of the E-SAKIP Application in Monitoring and Evaluating Performance at the Surabaya High Religious Court Muhammad, Nur Sa'adah; Hermawan, Sigit; Abadiyah, Rifdah
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.5947

Abstract

Accountability and transparency are essential requirements for public institutions to gain public trust, which can be achieved through the implementation of e-government initiatives such as the electronic Government Agency Performance Accountability System (e-SAKIP). Although e-SAKIP aims to facilitate the monitoring, evaluation, and reporting of government agency performance, its implementation still faces several technical and human resource challenges that need to be addressed to achieve optimal effectiveness. This research aims to analyze the causes of ineffectiveness and inhibiting factors in the use of the e-SAKIP application, as well as examine efforts to improve its effectiveness in monitoring and evaluating performance at the Surabaya Religious High Court. This study uses a descriptive qualitative method with primary data from structured and in-depth interviews with informants selected through purposive sampling, as well as secondary data from related documents. Data analysis uses thematic analysis techniques with source and method triangulation to enhance validity. The research results at the Surabaya Religious High Court show that the implementation of the e-SAKIP application faces various challenges that hinder its effectiveness. The main issues include feature incompatibility, technical and infrastructure constraints, lack of training, data accuracy problems, coordination difficulties, increased workload, and concerns related to system transparency and sustainability. To address these issues, comprehensive efforts are needed, including feature adjustments, infrastructure improvements, continuous training, enhancing data accuracy, optimizing coordination and workload, and implementing effective change management. The implementation of these measures is expected to improve the effectiveness of e-SAKIP in enhancing overall institutional performance.
The Influence of Price, Product Quality, and Digital Marketing on Repurchase Intention of 'So Soft' (Environmentally Friendly) Detergent: The Role of Customer Loyalty as an Intervening Variable Masjhur, Ahmad; Hermawan, Sigit; Abadiyah, Rifdah
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.5948

Abstract

This study aims to analyze the impact of price, product quality, and digital marketing on the repurchase interest of the environmentally friendly detergent 'So Soft,' with customer loyalty as an intervening variable. The research was conducted in Sidoarjo District, Sidoarjo Regency, with respondents aged 17-45 years. The research method used is quantitative, with data collection through a questionnaire distributed online via Google Forms, resulting in a sample of 100 respondents. Primary data collection in this study used a Likert Scale questionnaire distribution technique. Data analysis was conducted using SEM-PLS with SmartPLS software. The findings reveal that price, product quality, and digital marketing have a positive and significant effect on purchase interest, both directly and through customer loyalty as a mediating variable. This finding emphasizes the importance of an integrated marketing strategy that considers these three aspects to enhance customer loyalty and encourage purchase interest. The company should focus on competitive pricing, improving product quality, and implementing effective digital marketing strategies to build strong customer loyalty. High customer loyalty, in turn, will increase consumer purchase interest. The study also highlights the crucial role of customer loyalty as a bridge between the company's marketing strategies and consumer purchasing behavior, underscoring the importance of building long-term relationships with customers as a key to business success.
Intellectual Capital, Islamic Philanthropy, and Sustainability Development Goals: An Interpretive Management Accounting Research Hermawan, Sigit; Biduri, Sarwenda; Arista, Sintha Wahyu; Utomo, Prasetyo
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis (On Process)
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/1f817887

Abstract

This study aims to examine the role of Intellectual Capital (IC) in improving the performance of Islamic philanthropic institutions (amil zakat) in Indonesia in order to achieve the Sustainable Development Goals (SDGs). The research method chosen is qualitative with the Interpretive Management Accounting Research (IMAR) approach conducted with 26 key informants, including institutional leaders, managers, and experts. Data credibility is carried out through triangulation and transferability tests. The results of the study state that Human Capital plays a role in driving the performance of Islamic philanthropic institutions in the first 15 years, after which Structural Capital dominates the performance of the organization. The IC role model shows how this Islamic philanthropic institution empowers mustahiq to become muzakki and contribute to the SDGs, especially poverty alleviation and economic growth. Guided by The Human Capital Theory and The Institutional Theory, this study provides a framework for utilizing IC as a strategic asset for organizations. This study uniquely connects IC with Islamic philanthropy, introducing a new model to improve performance and drive sustainable development.
Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap Metode Groos-Up Berdasarkan Undang-Undang Harmonisasi Peraturan Perpajakan 2021 Sebagai Cara Untuk Meminimalkan Jumlah Pajak Badan Nugraheni, Ratna; Qonitah, Iffah; Setyawardani, Lydia; Idayati, Farida; Hermawan, Sigit
Jurnal Pajak dan Bisnis Vol 6 No 1 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i1.298

Abstract

Penelitian ini merupakan penelitian kualitatif, dengan menggunakan sumber data primer dan sekunder. Sumber data primer adalah sumber data yang peneliti akan kumpulkan langsung dari sumber utama. sedangkan sumber data sekunder adalah data yang akan didapatkan peneliti sudah di kelola oleh bagian perusahaan Penelitian ini bertujuan untuk mengetahui analisis perhitungan menggunakan metode gross up. Hasil analisis perhitungan antara metode gross up adalah penerapan metode gross up sangat menguntungkan kedua belah pihak. Bagi karyawan, besarnya tunjangan pajak akan ditambahkan ke dalam penghasilan karyawan di mana penghasilan yang diterima karyawan dapat diterima secara utuh tanpa adanya pengurangan pajak penghasilan pasal 21, sedangkan bagi perusahaan beban yang timbul atas pemberian tunjangan merupakan biaya yang dapat dikurangkan serta mampu mengefesiensikan beban pajak perusahaan. Penerapan metode gross up mampu meringankan pajak penghasilan pasal 21 terutang karyawan, serta meningkatkan penghasilan yang diterima oleh wajib pajak orang pribadi. karyawan.
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 Benedictus Dimas Cahyo Priastono Bryan Eka Candrawati, Clarisa Ika Chandra Pratama Rulidha Chusnainy, Mirza 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 Firdaus, Arsy Maulana Firman Alfarisi 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 Khumairo, Fifi Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariana, Shinta Didin Hari Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nabila, Ainun Mala Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningrum, Ayu Stya Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah 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 Riskiyah, Siti Fatikhatur 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 S Sriyono 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 Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Very M, Mufti Rosyid 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