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All Journal Ilmu Komputer untuk Masyarakat Journal of Accounting Research, Organization and Economics (JAROE)
Agung Mulyo Widodo
Esa Unggul University
Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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Sosialisasi Paten Aplikasi Online Bagi Inventor Dalam Pengusulan Patent Sederhana dengan Menggunakan Laman 4 Portal Global Sebagai Perlindungan Hak Kekayaan Intelektual di Universitas Esa Unggul Jakarta Nizirwan Anwar; Agung Mulyo Widodo; Bambang Irawan; Kundang Karsono Juman; Erry Yudhya Mulyani; Rian Adi Pamungkas; Ummanah Ummanah; Muhamad Bahrul Ulum; Budi Tjahjono; Yulhendri Yulhendri; Alivia Yufitri
Ilmu Komputer untuk Masyarakat Vol 2, No 1 (2021)
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.954 KB) | DOI: 10.33096/ilkomas.v2i1.889

Abstract

Patent sebagai bentuk perlindungan Hak Kekayaan Intelektual (HKI) sebagai hasil karya eksklusif yang terlahir dari kreativitas, inovatif (invensi) dalam mengembangkan teknologi secara berkelanjutan dari insan akademik (civitas academica). Indonesia sebagai negara berkembang dengan indeks annual change 0.088, ranking asia (regional) 12.4 dan global (world) 66.4 sudah saat para dosen sebagai fasilitator dan inventor agar lebih banyak lagi dalam mengusulkan invensi dan dapat lebih bersaing di wilayah Asia. Dosen sebagai fasilitator mempunyai kewajiban dalam melaksanakan konsep tridharma perguruan tinggi khususnya pada bidang penelitian dan pengabdian kepada masyarakat, sosialisasi pengusulan patent diselenggarakan di lingkungan para dosen Universitas Esa Unggul Jakarta. Pada patent sederhana sesuai dengan regulasi mempunyai masa perlindungan 10 tahun (pasal 23 UU 13 tahun 2016) sedangkan paten mempunyai masa perlindungan 20 tahun (pasal 13 UU 13 tahun 2016). Inventor yang telah memperoleh sertifikat patent sederhana diharapkan dapat membagi informasi invensi yang telah dihasilkan, dan setiap invensi tidak bisa diusulkan sebagai patent bila invensi tidak mencakup kreasi estetika, skema, aturan dan metode untuk melakukan kegiatan (pasal 4 UU 13 tahun 2016).
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Rilla Gantino; Endang Ruswanti; Agung Mulyo Widodo; Deni Iskandar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.199 KB) | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology – This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results – The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality – This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Rilla Gantino; Endang Ruswanti; Agung Mulyo Widodo; Deni Iskandar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology – This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results – The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality – This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
Co-Authors Alivia Yufitri Bambang Irawan Deni Iskandar Endang Ruswanti Erry Yudhya Mulyani Kundang Karsono Juman Muhamad Bahrul Ulum Nizirwan Anwar Rian Adi Pamungkas Rilla Gantino Tjahjono, Budi Ummanah Ummanah, Ummanah Yulhendri, Yulhendri