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All Journal Jurnal STIE Semarang (Edisi Elektronik) Balance Vocation Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi Insani juremi: jurnal riset ekonomi Pengmasku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) West Science Business and Management Goodwood Akuntansi dan Auditing Reviu IECON: International Economics and Business Conference
Ingkak Chintya Wangsih
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Online Gambling as an Economic Escape: A Qualitative Study of the Community in Serang City Helmas Septiyo Hadi; Dadang; Sena Atmaja; Dindin Aminudin; Ingkak Chintya Wangsih
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5wn46v35

Abstract

The phenomenon of online gambling has seen significant growth in Indonesia, including in Serang City, particularly amid economic pressures. This study aims to explore in depth how the people of Serang City use online gambling as an economic escape. A qualitative approach was employed with a case study method, involving in depth interviews with 15 participants who actively engage in online gambling. The results indicate that online gambling is seen as an economic alternative due to financial pressures, limited job opportunities, and easy access to technology. The study also reveals the presence of addiction cycles and social vulnerability resulting from this practice. These findings are interpreted through the lens of Strain Theory (Merton) and Rational Choice Theory, which explain individual actions in response to economic constraints. The implications of this research suggest the need for strengthened digital literacy, law enforcement, and community-based interventions.
Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index Wangsih, Ingkak Chintya; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Septiani, Tanti; Pane, Zulfikar Ikhsan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4622

Abstract

Purpose: This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII). Methodology/approach: This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software. Results/findings: The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance. Conclusions: Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance. Limitations: This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information. Contribution: This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.
PENGARUH PENGUNGKAPAN COVID-19 DAN JUMLAH KAS TERHADAP LABA DI MASA PANDEMI Wangsih, Ingkak Chintya; Pane, Zulfikar Ikhsan; Yohana, Yohana; Kalbuana, Nawang
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3927

Abstract

Kedaruratan Covid-19 di tahun 2023 telah dinyatakan berakhir namun optimisme perusahaan untuk tetap mencetak laba di masa itu perlu mendapatkan perhatian, termasuk cara antisipasi, adanya ancaman dan harapan new normal yang dirangkum dalam pengungkapan Covid-19 (Covid-19 disclosure) serta ketersediaan kas dan setara kas. Covid-19 Disclosure diajukan sebagai keterbaruan dimana seluruh informasinya berasal dari narasi direksi sedangkan kas dan setara kas diperoleh dari laporan keuangan di tahun 2020 – 2021 di sektor barang konsumen primer (IDX-NONCYC), sektor barang konsumen non-primer (IDX-CYCLIC) dan sektor kesehatan (IDXHEALTH) dengan purposive sampling. Hasilnya, antisipasi melalui ketaatan terhadap protokol kesehatan, vaksinasi dapat mengurangi laba. Harapan masuk ke dalam era new normal berpengaruh positif terhadap laba demikian juga ketersediaan kas dan setara kas perusahaan. Kontribusi penelitian ini ialah menambah inovasi kajian akuntansi agar lebih komprehensif dan menstimulasi internal perusahaan untuk mengungkapkan kondisi sesungguhnya melalui variasi narasi di dalam laporan tahunan. Kata kunci : Covid-19 disclosure, kas, laba, protokol kesehatan
APAKAH TECHNOLOGICAL CAPITAL DISCLOSURE MEMBERIKAN KEUNTUNGAN BAGI PERUSAHAAN? Pane, Zulfikar Ikhsan; Beng, Yohana; Wangsih, Ingkak Chintya
JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i1.709

Abstract

Utilisasi teknologi merupakan keharusan saat ini sehingga kemampuan untuk mengelolanya sangat diperlukan bagi perusahaan. Kajian ini mengajukan variabel technological capital sebagai keterbaruan yang terdiri dari latar belakang pendidikan teknologi yang dimiliki direksi dan hasil inovasi teknologi dan menguji pengaruhnya terhadap keuntungan perusahaan sekaligus nilai perusahaan melalui pengujian lanjutan. Melalui purposive sampling di perusahaan manufaktur dari 2015 – 2020 sebanyak 203 observasi ditemukan technological capital disclosure tidak berpengaruh terhadap keuntungan namun di penelitian lanjutan dengan proxy harga saham ditemukan technological capital disclosure berpengaruh positif signifikan. Hasil ini menunjukan bila investor mengapresiasi adaptasi terhadap teknologi walaupun dalam periode tersebut perusahaan belum menghasilkan laba.
Co-Authors Abu Naim Agustina Aminudin, Dindin Atmaja, Sena Beng, Yohana Catra Indra Cahyadi Dadang DADANG DADANG Devia Rahma Yanti Dindin Aminudin Faroqi, Fachmi Al Gumilang, Andika Mugi Haromain, Achmad Helmas Septiyo Hadi Helmas Septiyo Hadi Kalbuana, Nawang Laura Meirien Olivia P Mohammad Ridwan Musdjalifah, Sabnah Permananingrum, Ervina Yennie Pertiwi, Chandra Puspa Arum Perwitahasari, Resy Ria Puspitasari Rina Ambarwati Robayany, Almubarokah Tri Rosidawaty Rosidawaty Rosidawaty Sena Atmaja Septiani, Tanti Shitny Dwi Istiasih Siahaan, Ganda Silvia Christelia Siti Maesaroh Soenaryo, Dede Sudarmanto, Eko Sugiyono Sugiyono Tarigan, Pelinta Tri Winarsih Ulinuha, Nor Fattah Yohana Yohana Yohana Yohana Yunita Yunita Zulfikar Ikhsan Pane