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All Journal Jupe-Jurnal Pendidikan Ekonomi Tata Arta Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Pendidikan : Riset dan Konseptual JTP - Jurnal Teknologi Pendidikan EDUKATIF : JURNAL ILMU PENDIDIKAN Budimas : Jurnal Pengabdian Masyarakat Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Indonesia Mengabdi (JIM) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Conference Proceedings International Conference on Education Innovation and Social Science IPSSJ
Elvia Ivada
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NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Ivada, Elvia; Bayu Bawono, Andy Dwi
Benefit Volume 10 No 2 Desember 2006
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets foran organization, it is still confusing even to recognize it, according to its characteristic that it iscommonly hidden. It is not visible just like traditional assets are, and largely absent from the financialstatement. Trough the Intellectual Capital Realization Process, organizations can map and create aninventory of their IC, so they can use it as a competitive advantage that will bring wealth to theorganization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests anorganization analysis of its internal resources drives its strategic direction.
MODEL PEMBELAJARAN KOOPERATIF KOMBINASI PEER TUTORING DAN TEAMS GAMES TOURNAMENT PADA PEMBELAJARAN AKUNTANSI Valia, Rina; -, Sudiyanto; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk meningkatkan hasil belajar pada pembelajaran akuntansi di SMA Negeri 1 Ngemplak tahun pelajaan 2015/2016 melalui penerapan model pembelajaran kooperatif kombinasi peer tutoring dan Teams Games Tournament (TGT).Penelitian ini merupakan penelitian tindakan kelas (PTK). Subjek penelitian adalah guru akuntansi dan siswa kelas XI IPS 1 di SMA negeri 1 Ngemplak yang berjumlah 27 siswa. Data penelitian meliputi data hasil belajar ranah kognitif, data hasil belajar ranah afektif, data hasil belajar ranah psikomotorik, dan data pelaksanaan pembelajaran. Teknik pengumpulan data meliputi tes, observasi, penilaian diri, dan dokumentasi. Validitas instrumen tes hasil belajar menggunakan validitas isi dan untuk hasil belajar afektif dan psikomotorik menggunakan triangulasi penyidik. Penelitian dilaksanakan dua siklus yang terdiri dari empat tahap, yaitu: (1) perencanaan tindakan, (2) pelaksanaan tindakan, (3) pengamatan, dan (4) refleksi.Hasil penelitian menunjukkan bahwa penerapan model pembelajaran kooperatif kombinasi peer tutoring dan Teams Games Tournament (TGT) dapat meningkatkan hasil belajar akuntansi. Hal ini ditunjukkan dengan peningkatan keterampilan guru dalam pelaksanaan pembelajaran diikuti dengan peningkatan hasil belajar akuntansi pada pratindakan, siklus I, dan siklus II. Keterampilan guru dalam pelaksanaan pembelajaran pada pratindakan sebesar 32,61%, siklus I sebesar 78,26%, dan siklus II sebesar 92,39%. Hasil belajar ranah kognitif meningkat setiap siklusnya. Pada pratindakan persentase ketuntasan siswa 14,81%, siklus I sebesar 78,26%, dan siklus II sebesar 92,39%. Pada hasil belajar ranah afektif siswa, persentase siswa yang memperoleh nilai Sangat Baik (SB) dan Baik (B) meningkat dari pratindakan sebesar 29,63%, siklus I sebesar 88,89%, dan siklus II sebesar 100%. Hasil belajar ranah psikomotorik pada pratindakan sebesar 11,11%, siklus I sebesar 33,33%, dan siklus II meningkat menjadi 100%.Berdasarkan hasil penelitian dapat disimpulkan bahwa penerapan model pembelajaran kooperatif kombinasi peer tutoring dan Teams Games Tournament (TGT) dapat meningkatkan hasil belajar pada pembelajaran akuntansi di SMA Negeri 1 Ngemplak.Kata kunci: Peer tutoring. Teams Games Tournament (TGT). Hasil belajar ABSTRACTThe objective of this research is to improve learning outcomes in Accounting learning of the students of State Senior Secondary School 1 of Ngemplak through the application of the cooperative learning model of combined PT and TGT.This research used classroom action research (CAR) with two cycles, and each cycle consisted of four phases, namely: planning, implementation, observation, and reflection. Its subjects were accounting teacher and 27 students in Grade XI of Social Science 1 of the school. The data of research were those of students’ learning outcomes in cognitive, affective, and psychomotor aspects and those of the learning implementation. They were collected through test, observation, self assessment, and documentation. The validation of learning outcome test used the content validity, while the affective and psycomotor data were validated by using the investigator triangulation.The result of research shows that the application of the Cooperative learning model of combined PT and TGT can improve the Accounting learning outcomes. The percentages of the teachers’ skills in the learning implementation were 32.61% in Pre-cycle, 78.26% in Cycle I, and 92.39% in Cycle II. The percentages of students completing the minimal learning criterion were 14.81% in Pre-cycle, 78.26% in Cycle I, and 92.39% in Cycle II respectively; in the affective aspects, the percentages of students with Grades A (Very Good) and B (Good) were 29.63% in Pre-cycle, 88.89% in Cycle I, and 100% in Cycle II respectively; and in psychomotor aspect, the percentages of students were 11.11% in Pre-cycle, 33.33% in Cycle I, and 100% in Cycle II respectively.Thus, the application of the Cooperative learning model of combined PT and TGT can improve the Accounting learning outcomes of State Senior Secondary School 1 of Ngemplak.Keywords: Peer tutoring (PT). Teams Games Tournament (TGT). Learning outcomes.
UPAYA MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR APLIKASI PENGOLAH ANGKA MELALUI MODEL PEMBELAJARAN EXPLICIT INSTRUCTION BERBASIS ICT Permana, Nunung Adik; -, Siswandari; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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ABSTRAKNunung Adik Permana. K7411112. UPAYA MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR APLIKASI PENGOLAH ANGKA MELALUI MODEL PEMBELAJARAN EXPLICIT INSTRUCTION BERBASIS ICT. Skripsi, Fakultas Keguruan dan Ilmu Pendidikan. Universitas Sebelas Maret. 2015.Tujuan penelitian ini adalah untuk meningkatkan keaktifan dan hasil belajar akuntansi mata pelajaran aplikasi pengolah angka siswa kelas X AK-1 SMK Negeri 1 Berdikari tahun ajaran 2014/2015.Penelitian ini merupakan penelitian tindakan kelas.Penelitian ini dilaksanakan dalam dua siklus, dengan setiap siklus terdiri atas perencanaan, pelaksanaan tindakan, observasi dan refleksi.Subjek penelitian ini adalah siswa kelas X AK-1 SMK Negeri 1 Berdikari tahun ajaran 2014/2015 yang berjumlah 36 siswa.Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara, tes, dokumentasi. Validitas data menggunakan validitas isi dan validitas teman sejawat.Analisis data yang digunakan adalah analisis kualitatif dan deskriptif komparatif.Hasil penelitian ini menunjukkan bahwa melalui penerapan model pembelajaran Explicit Instruction berbasis ICT dapat meningkatkan keaktifan dan hasil belajaran siswa dari pra siklus ke siklus I dan siklus I ke siklus II. Peningkatan keaktifan siswa dilihat dari pengamatan menggunakan lembar observasi meningkat dari nilai rata-rata presentase pra siklus sebesar 40,97%, siklus I meningkat menjadi 61,80%, dan di siklus II meningkat lagi menjadi 84,02%. Hasil belajar untuk ranah kognitif dilihat dari ketuntasan nilai praktikum meningkat dari pra siklus 38,8%, siklus I meningkat menjadi 69,33%, dan di siklus II meningkat lagi menjadi 83,33%Hal tersebut juga diperkuat melalui uji beda dua mean dengan menggunakan t-test, dimana perbedaan hasil belajar sebelum dan setelah tindakan signifikan secara statistik karena t hitung = 10,762 > t tabel = 2,788.Kata kunci: Elxpicit Instruction, ICT, Keaktifan belajar,Hasilbelajar. ABSTRACT Nunung Adik Permana. K7411112. EFFORTS TO IMPROVE ACTIVENESS AND LEARNING OUTCOMES IN THE SUBJECT MATTER OF NUMBER PROCESSING APPLICATION OF THE ICT-BASED EXPLICIT INSTRUCTION LEARNING MODEL. Thesis: The Faculty of Teacher Training and Education. Sebelas Maret University. 2015.The objective of this research is to improve the activeness and accountancy learning outcomes in the subject matter of number processing applicationof the students in Grade X AK-1 of State Vocational High School 1 of Berdikari in Academic Year2014/2015.This research used the classroom action reserach (CAR) with two cycles. Each cycle consisted of four phases, namely: planning, implementation, observation, and reflection. The subjects of reserach were 36 students in Grade X AK-1 of State Vocational High School 1 of Berdikari in Academic Year2014/2015. The data of this research were collected through, observation, in-depth interview, test, and documentation. They were validated by using the content validity and peer validation. The data were analyzed by using the qualitative and descriptive-comparative analysis.The result of this research shows that the application of the ICT- based Explicit Instruction learning modelcan improve the students’ activeness and learning outcomes from Pre-cycle to Cycle I and from Cycle I to Cycle II. The students’ activeness based on observation sheet was 40.97% in Pre-cycle. Then, it became 61.80%in Cycle 1and 84.02%in Cycle II respectively. In cognitive aspect, the percentage of the students who completed the required minimum score was 38.8% in Pre-cycle. Then, it became 69.33%in Cycle 1and 83.33%in Cycle II respectively. The two-mean difference test with the t-test shows that there was a statistically significant difference between the learning outcomes prior to and following the treatments as indicated by the value of t count = 10.762> t table = 2.788.Keywords: Explicit instruction, ICT,learning activeness, learning outcomes.
KENDALA PEMUNGUTAN PAJAK DAN UPAYA DALAM MENINGKATKAN KESADARAN WAJIB PAJAK Ratnasari, Dewi; -, Siswandari; Ivada, Elvia
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah untuk mengetahui kendala pemungutan pajak kabupaten atau kota dan upaya dalam meningkatkan kesadaran wajib pajak untuk membayar pajak di kota Surakarta sebagai pengayaan bahan ajar mata kuliah perpajakan pada Program Studi Pendidikan Akuntansi FKIP UNS.Penelitian ini merupakan penelitian deskripstif kualitatif. Teknik sampling yang digunakan adalah purposive sampling (sampling bertujuan), sampel yang diambil tidak ditekankan pada jumlah, melainkan lebih ditekankan pada kekayaan informasi yang dimiliki anggota sampel sebagai sumber data. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Validitas data yang digunakan adalah dengan trianggulasi sumber dan trianggulasi metode. Teknik analisis data yang digunakan adalah teknik analisis kualitatif dengan model interaktif.Berdasarkan hasil penelitian dapat disimpulkan bahwa: (1) sistem pemungutan pajak daerah di kota Surakarta mengunakan Self Assesment System dan menggunakan Office Assesment System. (2) kendala dalam pemungutan pajak daerah yaitu kurangnya sumber daya manusia (SDM) dan masih kurangnya kesadaran wajib pajak untuk membayar pajak daerah. (3) upaya Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Kota Surakarta dalam meningkatkan kesadaran wajib pajak untuk membayar pajak yaitu dengan cara melakukan penyuluhan mengenai pajak daerah kepada wajib pajak dan dengan cara melakukan sosialisasi secara langsung dengan mengundang wajib pajak ke Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA)  Kota Surakarta untuk memberikan pemahaman kepasa wajib pajak terkait dengan pajak daerah. (4) materi bahan ajar tentang upaya dan kendala belum ada dalam mata kuliah perpajakan yang diajarkan di Prodi Pendidikan Akuntansi.Kata Kunci : Kendala, Upaya, Pajak Daerah ABSRACTThe objective of research was to find out the constraints with the collection of regency or municipal tax and the attempt of improving the taxpayers’ awareness of paying tax in Surakarta city as the enrichment of taxing course teaching material in Accounting Education Study Program of Teacher Training and Education Faculty of UNS.This study was a descriptive qualitative research. The sampling technique used was purposive sampling one. The sample taken was not emphasized on number but on information richness the members of sample have as data source. Techniques of collecting data used were interview, observation and documentation. Data validation was carried out using source and method triangulations. Technique of analyzing data used was qualitative technique with interactive model of analysis. Considering the result of research, the following conclusions could be drawn. (1) Local tax collection system in Surakarta city employed Self Assessment System and Office Assessment System. (2) The constraints with the collection of regency or municipal tax included limited human resource and taxpayers’ low awareness of paying local tax. (3) The attempts taken by Income, Financial, and Asset Management Service (DPPKA) of Surakarta to improve the taxpayers’ awareness of paying tax were to educate the taxpayers concerning local tax and to make socialization directly by inviting the taxpayers to come to Income, Financial, and Asset Management Service (DPPKA) to give them understanding related to local tax. (4) There was no teaching material about attempts and constraints in taxing course taught in Accounting Education Study Program.Keywords: Constraints, Attempt, Local Tax
UPAYA MENINGKATKAN PEMAHAMAN AKUNTANSI MELALUI MODEL PEMBELAJARAN NUMBERED HEADS TOGETHER DENGAN STRATEGI GIVING QUESTION AND GETTING ANSWER Rokhima, Armia; Adi, Wahyu; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
Publisher : Tata Arta

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ABSTRAKTujuan penelitian ini adalah untuk meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa pada siswa kelas X AK 3 SMK YYY*) melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan keuangan perusahaan jasa.Penelitian ini merupakan Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas X AK 3 SMK YYY*) yang berjumlah 31 siswa perempuan. Sumber data berasal dari guru dan siswa. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dokumentasi dan tes. Validitas data dengan menggunakan triangulasi metode dan triangulasi penyidik.Hasil penelitian menunjukkan bahwa melalui penerapan model pembelajaran kooperatif tipe Numbered Heads Together (NHT) dengan strategi Giving Question and Getting Answer untuk materi laporan keuangan perusahaan jasa dapat meningkatkan pemahaman belajar Akuntansi Perusahaan Jasa siswa kelas X AK 3 SMK YYY*) tahun ajaran 2014/2015. Hal tersebut dapat dibuktikan dari beberapa indikator sebagai berikut: (1) Siswa dapat mendefinisikan dan menjelaskan materi pelajaran yang telah dibahas oleh guru menunjukkan 85,48%. (2) Siswa dapat menyimpulkan dengan kalimatnya sendiri atas materi pelajaran yang telah dibahas menunjukkan 80,65%. (3) Siswa paham membuat kartu pertanyaan menunjukkan 90,32%. (4) Siswa paham membuat kartu jawaban menunjukkan 90,32%. (5) Ketuntasan hasil belajar siswa menunjukkan 90,32%.Kata kunci: Pemahaman, Hasil Belajar, Numbered Heads Together, Giving Question and Getting Answer*) Nama sekolah disamarkan ABSTRACT  The objective of this research is to improve the understanding on the Service Company Accounting learning of the students in Grade X AK 3 of State Vocational High School YYY through the application of the cooperative learning model of the NHT type with Giving Question and Getting Answer strategies on the topic of discussion of Financial Statement.This research used the classroom action research. The subjects of research were the students as many as 31 female students in Grade X AK 3 of the aforementioned school. The data sources of research were the Accounting teacher and students of the school involved in the research. The data of research consisted of quantitative and qualitative ones and were collected through observation, in-depth interview, documentation, and test. They were validated by using the method triangulation and investigator triangulation. The result of research shows that the application of the cooperative learning model of the NHT type with Giving Question and Getting Answer strategies in the Service Company Accounting subject matter on the topic of discussion of Financial Statement can improve the understanding on the Service Company Accounting learning of the students in Grade X AK 3 of State Vocational High School 1 of Surakarta in Academic Year 2014/2015 as indicated by the following indicators: (1) 85.48% of the students are able to define and explain the learning material instructed by the teacher; (2) 80.65% of the students are able to conclude in their own words the learning material delivered by the teacher; (3) 90.32% of the students understand how to make question cards; (4) 90.32% of the students understand how to make answer card and (5) 90.32% of the students fulfill the minimum learning completeness criteria. Keywords: Understanding, Learning Result, Numbered Heads Together, Giving Question and Getting Answer
HUBUNGAN PERSEPSI SISWA TENTANG KREATIVITAS GURU DENGAN MOTIVASI BELAJAR AKUNTANSI SMK BATIK 1 SURAKARTA Furaiza, Muftihah Riza; -, Siswandari; Ivada, Elvia
Tata Arta Vol 1, No 3 (2015): Jurnal Pendidikan Akuntansi
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AbstrakTujuan penelitian ini adalah untuk mengetahui hubungan persepsi siswa tentang kreativitas guru dengan motivasi belajar Akuntansi siswa SMK Batik 1 Surakarta. Penelitian ini merupakan penelitian kuantitatif deskriptif. Populasi dalam penelitian ini adalah siswa XI Akuntansi SMK Batik 1 Surakarta. Teknik sampling dalam penelitian ini adalah dengan teknik cluster sampling. Sampel yang diambil adalah siswa kelas XI jurusan Akuntansi SMK Batik 1 Surakarta yang berjumlah 65 siswa. Teknik pengumpulan data yang digunakan adalah teknik angket/kuesioner dan teknik dokumentasi. Analisis data yang digunakan adalah analisis regresi linier sederhana, korelasi Product Moment, uji t danuji F .Hasil penelitian ini menunjukkan bahwa  terdapat hubungan positif dan signifikan antara persepsi siswa tentang kreativitas guru dengan motivasi belajar Akuntansi siswa kelas XI Jurusan Akuntansi SMK Batik 1 Surakarta.Kata Kunci: Persepsi Siswa tentang Kreativitas Guru, Motivasi Belajar Akuntansi AbstractThe objective of this research is to investigate the correlation between the students’ perception on the teacher’s creativity and the learning motivation in Accounting of the students of Vocational High School Batik 1 of Surakarta.This research used the descriptive quantitative method. Its population was students in Grade XI of  Vocational High School Batik 1 of Surakarta. The samples of research were taken by using the cluster sampling technique. They included all of the students as many as 65 in Grade XI of Accounting Department of the school.The data of the research were collected through questionnaire and documentation. They were analyzed by using the simple linear regression analysis, Product Moment correlation, t test, and F test.The result of research shows that there was a positive and significant correlation between the students’ perception on the teacher’s creativity and the learning motivation in Accounting of the students of  Vocational High School Batik 1 of SurakartaKeywords: Students’ perception on teacher’s creativity, learning motivation in Accounting
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MAHASISWA MENJADI GURU PADA PRODI PENDIDIKAN AKUNTANSI FKIP UNS Wildan, Muhammad; -, Susilaningsih; Ivada, Elvia
Tata Arta Vol 2, No 1 (2016): Jurnal Pendidikan Akuntansi
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ABSTRAKTujuan penelitian ini adalah mengetahui faktor-faktor yang dapat  memengaruhi minat mahasiswa untuk menjadi guru pada Program Studi Pendidikan Akuntansi FKIP UNS. Penelitian ini merupakan penelitian deskripstif kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa Program Studi Pendidikan Akuntansi FKIP UNS angkatan 2012-2015 yang berjumlah 259 mahasiswa. Pengambilan sampel menggunakan teknik purposive sampling. Sampel penelitian ini adalah mahasiswa angkatan 2012 berjumlah 66 mahasiswa. Teknik pengumpulan data menggunakan metode angket dan dokumentasi. Analisis data yang digunakan untuk mengetahui faktor-faktor yang dapat  memengaruhi minat mahasiswa untuk menjadi guru pada Program Studi Pendidikan Akuntansi FKIP UNS adalah Exploratory Factor Analysis (EFA) dengan bantuan Software SPSS Versi 17 for Windows. Berdasarkan analisis data dan pembahasan, terdapat 6 faktor yang memengaruhi minat mahasiswa menjadi guru pada Program Studi Pendidikan Akuntansi FKIP UNS, antara lain (1) Motivasi Intrinsik dan Ekstrinsik, (2) Pengaruh Lingkungan Keluarga dan Belajar, (3) Persepsi Kesejahteraan Guru, (4) Pemahaman tentang Profesi Guru, (5) Persepsi Citra Positif Profesi Guru, dan (6) Latar Belakang Pendidikan.Kata Kunci: Faktor, Minat, Guru ABSRACTThe objective of this research is to investigate the factors influencing the interest in becoming teachers of the students of the Accounting Education Study Program, the Faculty of Teacher Training and Education, Sebelas Maret University. This research used the descriptive quantitative method. Its population was all of the students of the Accounting Education Study Program, the Faculty of Teacher Training and Education, Sebelas Maret University, the classes of 2012-2015 as many as 259 students.The samples of research were taken by using the purposive sampling technique, and they consisted of 66 students of Class 2012. The data of research were collected through questionnaire and documentation. They were then analyzed by using the Exploratory Factor Analysis (EFA) aided with the computer program of Software SPPS Version 17 for Windows. The result of research shows that there are six factors influencing the interest in becoming teachers of the students of the Accounting Education Study Program, the Faculty of Teacher Training and Education, Sebelas Maret University, namely: (1) intrinsic and extrinsic motivations; (2) effect of family circle and learning; (3) perception on teacher’s prosperity; (4) understanding on Teacher’s profession; (5) positive image of teacher’s profession; and (6) background of education.Keywords: Factors, Interest, Teachers
ANALISIS FAKTOR PENGHAMBAT EKSPOR BAGI UKM Small and Medium Enterprise’s Export Barrier Factor Analyses Ivada, Elvia; Sumaryati, Sri; Hamidi, Nurhasan
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1399

Abstract

The intention of this research are to analyze Small and Medium Enterprises’ export barriers in Solo Raya (Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen, Klaten) and to prove that all indicators which are knowledge barriers, resources barriers, procedurs barriers and exogenous barrier support export barriers as its construct. This research provides a measurement tool for the next export barriers research as wellThis study combines questioner’s statements  that were developed by researchers from  previous studies in European countries and export obstacle expressions suggested by Indonesian’s expert. Using Small and Medium Enterprises in Solo Raya region as its respondent sample, and we can collect 400 respondent of SME.  There was no such researches in Indonesia before, thus this is the first study using export barrier’s questioner. That’s why Structural Equation Modelling (SEM) is used to provide all construct variables and their indicators become acceptable as a measurement tool for this kind of research. When the researcher run the data using SEM, it showed that construct variables can  support the model. In other words, the model does fit the datas. Except for the exogenous barriers that don’t have significant influence to other two barrier which are resources and procedures. 
NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Ivada, Elvia; Bayu Bawono, Andy Dwi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 2 Desember 2006
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i2.1235

Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets foran organization, it is still confusing even to recognize it, according to its characteristic that it iscommonly hidden. It is not visible just like traditional assets are, and largely absent from the financialstatement. Trough the Intellectual Capital Realization Process, organizations can map and create aninventory of their IC, so they can use it as a competitive advantage that will bring wealth to theorganization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests anorganization analysis of its internal resources drives its strategic direction.
Persepsi Akuntan atas Pengakuan dan Pelaporan Intellectual Capital Ivada, Elvia
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3600

Abstract

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Co-Authors - Ngadiman - Siswandari - Susilaningsih ., Jaryanto ., Siswandari ., Sudiyanto Abdul Azis Amalia, Anissa Restuti Ambarsari, Resita Dia Anas Tas Nia Dewi Nur Komaria, Anas Tas Nia Dewi Andini, Thoifah Asri Andy Dwi Bayu Bawono Anik Lestari Ariyani, Sabdo Armia Rokhima, Armia Bela Triyani Denik Arikha Dewi Ratnasari Dhany Efita Sari Dianita Puspitaweni, Dianita Diny Dwi Febriany Febriana Tri Syafa’ati Hanafi, Khalila Albar Heryana, Cindy Hutami, Renita Amelia Nurul Ichsanatun Fadila, Ichsanatun Indah Imawati Indrian Supheni Kartika Yunita Saputri, Kartika Yunita Lestari, Sri Widi Lies Nurhaini Lisa Hermawati Meli Anggraeni Muftihah Riza Furaiza, Muftihah Riza Muhammad Wildan Muthia Rahmah Narayani, Putri Restu Ngadiman ., Ngadiman Nia Vita Kusuma Haji, Nia Vita Kusuma Ninuk Indriyanti Novianti, Grevita Elma Nunung Adik Permana, Nunung Adik Nurfitriani, Annisa Nurhasan Hamidi Paramitha, Citra Dewi Pramudita, Avinda Dewi Rahmania, Chanifah Rani Kumalasinta Rasyiid Ghoniyyu Rauufuddin, Rasyiid Ghoniyyu Rina Valia, Rina Rita Rahmawati Roslena Septiana Satiti, Wening Tansah Sigit Santoso Siswandari - Sohidin - Sri Marsini Sri Sumaryati Sri Witurachmi Sudiyanto -, Sudiyanto Sudiyanto Sudiyanto Sukirman - Sukma Dewi, Amina Sukma Wijayanti Susanti, Asri Diah Susilaningsih - Susilaningsih Susilaningsih Tri Nurul Khomidah, Tri Nurul Wahyu Adi Wiwin Wiwin, Wiwin Wiyudha Alfa Febtiningtyas Yona Perwitasari