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20 Years of Intellectual Capital Research: A Bibliometric Analysis Sigit Hermawan; Eny Maryati; Dewi Andriani
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.35453

Abstract

Intellectual Capital (IC) study began over 20 years ago. But little mapping of this study has been done. “How many IC articles have been published and cited?” This is vital for future IC research. This study's goal is to map 20 years of IC research bibliometrically. This is significant because IC has been shown to boost company performance, competitiveness, and welfare. Bibliometric analysis is used because it is quantifiable, objective, avoids potential subjective bias, and confirms expert opinions in the field of IC. The results showed 3993 IC articles between 2000-2020. English is the most extensively used language in publications, accounting for 95.04 percent. IC and competitive advantage, IC statement, and IC perspective are the most researched themes. Nick Bontis, James Guthrie, and John Dumay are the most prolific. This study's findings will be useful to future IC researchers.
Supply Chain Online Shop In Covid 19 Pandemic (Netnography: Instagram Nagishop) Bellina Reggita; Diah Yuliastri Diah Yuliastri; Firna Septyaningrum; Sigit Hermawan
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 6 No 2 (2020): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.701 KB) | DOI: 10.21070/jbmp.v6i2.611

Abstract

During the Covid 19 pandemic not only impacted health, but also economic and humanitarian aspects. The shift in the value of people's needs during the pandemic caused several economic sectors to struggle hard to survive. One of the businesses that still looks promising today is an online shop, where in an online shop there is no need for face-to-face and physical contact between sellers and buyers which is in accordance with government recommendations during the Covid 19 pandemic to keep physical distancing and staying at home. One onlineshop that has a large enough follower istagram is Nagisshop, where this onlineshop has a special strategy to keep sales and consumers to remain loyal. The uniqueness that is in Nagisshop makes this online shop has increased buyer and follower istagram compared to the previous year. The increase in buyers in 2020 reached more than 300% per day compared to 2019. By utilizing the supply chain that had been built before, Nagisshop expanded its wings and promotion on other social media. Previous supply chain components are sellers, importers, resellers, consumers (end users).
The Influence of Product Quality and Service Quality on Online Through Digital Marketing as Intervening Variables During the COVID-19 Pandemic Saiful Ukamah; Sigit Hermawan; Supardi Supardi; Hadiah Fitriyah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 1 (2022): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.751 KB) | DOI: 10.21070/jbmp.v8i1.1626

Abstract

This study aims to identify and answer some of the problems that exist in the Marketplace related to Product Quality, Service Quality and Purchase Decisions through Digital Marketing. Based on the questionnaire that will be answered by the respondent, the researcher can find out the results that will be obtained and describe how the respondent spends. This research method uses quantitative, in order to facilitate research in generating the existing variables in accordance with using questionnaires distributed by researchers to respondents at PGRI Ronggolawe University, Sunan Bonang University, STIE Muhammadiyah Tuban and IIK Nahdlatul Ulama Tuban. The sampling technique in this study is probability sampling. The method used is simple random sampling. The results of this study indicate that, Product Quality has positive results and effects and has a direct significant result on the Purchase Decision variable. Service Quality has positive and significant results and influence on the Purchasing Decision variable. Product quality has positive and not significant direct results and influence on the purchasing decision variable through digital marketing as the intervening variable. and Service Quality has positive and not significant results and direct influence on the variable of Purchase Decision through Digital Marketing as the intervening variable.
The Influence of Intellectual Capital on the Financial Performance of Cosmetics Manufacturing Manufacturing Companies in the Indonesia Stock Exchange in 2013 - 2018 Winanti Ita Aflakhah; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol 4 (2019): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.749 KB) | DOI: 10.21070/ijler.2019.V4.368

Abstract

This study aims to know the effect of human capital coefficient, structural capital efficiency coefficient, and capital employed efficiency coefficient partially and simultaneously on the performance of manufacturing companies in Indonesia Stock Exchange. This study uses a quantitative, causal approach. The sampling technique uses saturated sample technique. The researcher uses secondary data, namely the company's financial statements obtained from the official website of IDX. Methods of collecting data include literature studies and indirect observations. The analysis technique uses multiple linear regression analysis, classical assumption test, and model feasibility test, the researcher tests the hypothesis by using the T test and F test. The results of this study indicate that (1) Human Capital Coefficient partially influences the performance of the company in the stock market. Indonesian securities. (2) Structural Capital Efficiency Coefficient of coefficient is partially influential on the performance of company companies manufacturing on IDX (3) Capital Employed Efficiency Coefficient partially influences the performance of company companies manufacturing on IDX. (4) Human Capital Coefficient Capital Employed, Structural Capital Efficiency Coefficient, and Efficiency Coefficient simultaneously influence the performance of manufacturing companies in the IDX.
Effect of BOPO, CAR, and NPF on Mudharabah Deposits (Study on Islamic Banking Listed on the Stock Exchange 2016-2018 Period) Herby Ernanto; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol 14 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2156.801 KB) | DOI: 10.21070/ijler.v14i0.755

Abstract

This study aims to determine the effect of BOPO, CAR, and NPF on Mudharabah Deposits in Islamic Banking Companies Listed on the IDX for the 2016-2018 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Islamic Banking Companies Listed on the IDX for the 2016-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that BOPO has an effect on Mudharabah Deposits in Islamic Banking Companies for the 2016-2018 period, CAR has an effect on Mudharabah Deposits in Islamic Banking Companies for the 2016-2018 period, and NPF has an effect on Mudharabah Deposits in Islamic Banking Companies for the 2016-2018 period.
The Influence of Board of Commissioners Size, Company Size, and Profitability on Corporate Social Responsibility (CSR) Disclosures (Study on Pharmaceutical Companies Listed on the Indonesia Stock Exchange 2016-2019) Ridho Dwiki Dharmawan; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol 14 (2022): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2274.177 KB) | DOI: 10.21070/ijler.v14i0.757

Abstract

This study aims to determine the effect of Board of Commissioners Size, Company Size, and Profitability on Corporate Social Responsibility (CSR) Disclosures (Study on Pharmaceutical Companies Listed on the Indonesia Stock Exchange 2016-2019). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 8 Pharmaceutical Companies Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that the size of the Board of Commissioners has an effect on Corporate Social Responsibility in pharmaceutical companies listed on the IDX for the 2016-2019 period. Company size has an effect on Corporate Social Responsibility in pharmaceutical companies listed on the IDX for the 2016-2019 period. Profitability has an effect on Corporate Social Responsibility in pharmaceutical companies listed on the IDX for the 2016-2019 period.
Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure, Implementasi Pada Website, dan Respon Manajemen Perguruan Tinggi Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Niko Fediyanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030227

Abstract

Tujuan penelitian ini adalah menguraikan keterkaitan resources-based theory dengan intellectual capital disclosure (ICD), pengimplementasian ICD pada website dan menguraikan respon wakil rektor dan kepala unit terkait. Metode penelitian ini adalah kualitatif deskriptif yang menggambarkan penerapan ICD pada empat website direktorat dan satu program studi. Kesimpulan penelitian adalah the resources based theory sangat terkait dengan ICD. Untuk implementasi ICD pada website direktorat di UMSIDA adalah ada beberapa item yang sudah ada di website tersebut dan ada beberapa yang baru diterapkan berdasarkan ICD. Respon semua wakil rektor dan kepala unit kerja mendukung implementasi ICD ini dan memang itulah yang dibutuhkan saat ini oleh website UMSIDA. Implikasi dari penelitian ini adalah manajemen perguruan tinggi harus mampu mengembangkan website yang dimiliki untuk peningkatan kinerja, media promosi, dan image building.
E-Learning and Understanding of Accounting During Covid-19 Pandemic Sigit Hermawan; Nur Ravita Hanun; M Ilyas Junjunan
International Journal of Social Science and Business Vol. 5 No. 1 (2021): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.30917

Abstract

Covid-19 Pandemic has taken place throughout the world and has changed the whole structure of life including the fields of business education and accounting. This study was designed to analyze various factors that cause accounting understanding in the Covid-19 Pandemic. Some of these factors are emotional intelligence, availability of technological facilities, and implementation of e learning. The study was conducted during the Covid-19 Pandemic period, namely in April and May 2020 by distributing questionnaires to accounting students amounting to 194 as a research sample. Based on the results of the study, Emotional Intelligence and E-Learning implementation affect accounting understanding. However, the availability of information technology partially has no effect on the understanding of its accounting. With the results of this study will have implications for various policies related to learning in business and accounting during the Covid-19 Pandemic, especially on the availability of information technology and implementation of e learning.
Determinasi Audit Report Lag Dwi Anjani; Sigit Hermawan; Sarwenda Biduri
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.1, Maret 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i1.4112

Abstract

This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed in Indonesia Stock Exchange during the period 2011-2015. Sampling method using purposive sampling and obtain 15 companies. Data collection method used is the documentation. The analysis used is multiple linear regression analysis to test the hypothesis. The results shows that Auditor Switching and Opini Going Concern does not effect to Audit Report Lag partially, but Profit or Loss of current year and Company Size gave negative effect on Audit Report Lag partially. Auditor Switching, Opini Going Concern, Profit or Loss in year going and Company Size gave significant effect on Audit Report Lag simultaneously.
Can Managerial Ownership As a Moderating Variable On The Effect Of Intellectual Capital On Company Value? Evidence From Banking Companies In Southeast Asia Valerina stasia putri; Sigit Hermawan; Hadiah Fitriyah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.525

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai perusahaan dengan managerial ownership sebagai variabel moderating di perusahaan perbankan di Indonesia, Malaysia, dan Singapura tahun 2016-2020. Penelitian ini meneliti hubungan antara Intellectual Capital (VAIC) terhadap nilai perusahaan (PBV) dan kepemilikan manajerial (MOWN) sebagai variabel moderating. Populasi pnelitian ini adalah perusahaan perbankan yang terdaftar di BEI, KLSE, dan SSE. Berdasarkan metode purposive sampling, sampel yang digunakan adalah 35 perusahaan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA). Pengujian hipotesis menggunakan statistik untuk menguji efek variabel sebagian dengan tingkat signifikansi 5%. Selain itu, asumsi klasik dilakukan yang termasuk uji normalitas, uji multikolinearitas, uji heteroskedasdisitas, dan uji autokorelasi. Hasil penelitian ini menunjukan bahwa intellectual capital tidak berpengaruh signifikan terhadap nilai perusahaan. Penelitian ini juga membuktikan bahwa tidak ada efek signifikan dari managerial ownership dalam hubungan anatara intellectual capital terhadap nilai perusahaan.This study aims to determine the effect of intellectual capital on firm value with managerial ownership as a moderating variable in banking companies in Indonesia, Malaysia, and Singapore in 2016-2020. This study examines the relationship between Intellectual Capital (VAIC) on firm value (PBV) and managerial ownership (MOWN) as moderating variables. The population in this study are banking companies listed on the BEI, KLSE, and SSE. Based on the purposive sampling method, the sample used was 35 companies. The analytical method used is Moderated Regression Analysis (MRA). Hypothesis testing uses statistics to partially test the effect of variables with a significance level of 5%. In addition, the classical assumption test was also carried out which included normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that intellectual capital has no significant effect on firm value. This study also proves that there is no significant influence of managerial ownership in the relationship between intellectual capital and firm value.
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