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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Poppy Dian Indira Kusuma
Jenderal Soedirman University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE TREND AND VARIATION OF INTELLECTUAL CAPITAL DISCLOSURE AT BANK INDUSTRIES IN EUROPE Ascaryan Rafinda; Bambang Agus Pramuka; Poppy Dian Indira Kusuma
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.128

Abstract

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks with highest rank of market value in different countriesin Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo(Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzedusing trend least square to identify the trend of IC disclosure. ANOVA test was employed to measurethe differences in the volume of IC disclosure among banks. The result of this study revealed that 5of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there arevariations on external and human capital disclosure among 6 banks while otherwise for internal capitaldisclosure. The result implied that a global standard which is principle-based in nature cause variationsin the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntaryreporting to minimize the variation on the format and content of the report and to eventually diminishasymmetry information between agent and principal.
PENGUATAN MINAT WIRAUSAHA PADA PONDOK PESANTREN BAHRUL UULUM Wahyudin, Wahyudin; Setyorini, Chirstina Tri; Pratiwi, Umi; Indira Kusuma, Poppy Dian; Lestari, Puji
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11341

Abstract

Islamic boarding schools are a type of Islamic education in Indonesia that is traditional and has the special characteristic of being a place for parents to send their children to school. The entrepreneurial spirit and spirit in Islamic boarding schools needs to be cultivated as an effort to increase economic resilience. This community service aims to foster an entrepreneurial spirit in the Islamic boarding school, namely the Bhrul Uulum Islamic Boarding School. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on entrepreneurial techniques and question and answer discussions. The results of the activity are expected to be able to provide new knowledge and knowledge for the participants and increase their self-confidence to try entrepreneurshi
Co-Authors Ascaryan Rafinda Bambang Agus Pramuka PUJI LESTARI Setyorini, Chirstina Tri Umi Pratiwi, Umi Wahyudin Wahyudin