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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

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

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

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

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.

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

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.

PELATIHAN AKUNTANSI PEPAJAKAN UNTUK MEMASUKI DUNIA KERJA DI SMAN 1 KOPO Sugiyono, Sugiyono; Naim, Abu; Rosidawaty, Rosidawaty; Ambarwati, Rina; Wangsih, Ingkak Chintya; Gumilang, Andika Mugi; Dadang, Dadang; Atmaja, Sena; Hadi, Helmas Septiyo; Aminudin, Dindin; Pauji, Ahmad
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3285

High school graduates need to have practical skills, especially in tax accounting, due to changes in the world of work. Many students are still confused about proper financial record-keeping and tax administration. Because of this situation, they are not prepared to meet the skill requirements needed by the industry. Therefore, SMAN 1 Kopo needs tax accounting training to provide students with relevant and practical skills. The community service activity "Tax Accounting Training for Entering the World of Work at SMAN 1 Kopo" aims to enhance students' knowledge and skills in tax accounting in accordance with the needs of the workforce. This activity began with an interactive seminar on the basics of taxation. Then, participants received hands-on training with simulations of simple accounting record-keeping, filling out tax returns, and using the e-filing application. To enhance their understanding, participants also engaged in group discussions and case studies. Pre-tests and post-tests were used to assess the students. The activity results showed that the students understood tax accounting better. A 45% increase in concept mastery occurred, from 25% on the pre-test to 70% on the post-test. This increase indicates that the practice-based learning and case study approach used during the training were highly effective. Students also became more confident in completing transaction journals and SPT simulations. This program successfully met its main objective, which was to prepare students from SMAN 1 Kopo to work with additional skills in tax accounting. This indicates that the socialisation and practical training methods successfully equipped students with tax accounting skills while also raising awareness of the importance of tax compliance.

ANALYSIS OF THE EFFECT OF ESG DISCLOSURE ON FINANCIAL PERFORMANCE AND FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rosidawaty; Andika Mugi Gumilang; Tanti Septiani; Ingkak Chintya Wangsih
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study examines the influence of Environmental, Social, and Governance (ESG) disclosure on firm performance within the energy sector listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The primary objective is to evaluate the effect of ESG disclosure, measured using indicators based on the Global Reporting Initiative (GRI) Standards, on three key financial performance metrics: Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. Adopting a quantitative approach with a causal-associative research design, the study utilizes secondary data derived from annual and sustainability reports of 18 energy companies that consistently disclosed ESG information over five consecutive years, resulting in 90 firm-year observations. Data were analyzed using multiple linear regression with the support of SPSS version 25. The findings indicate that ESG disclosure has a statistically significant positive effect on ROE, whereas its impact on ROA and Tobin’s Q is not significant. These results imply that ESG disclosure may enhance shareholder returns but does not substantially influence operational efficiency or market valuation. The study suggests that companies should improve the quality and substance of ESG disclosures, and recommends that future research incorporate moderating or mediating variables to better capture the dynamics between ESG practices and firm performance.

Ownership structure, firm age, and technological capital as determinants of firm performance and value Pane, Zulfikar Ikhsan; Triyani, Yustina; Wangsih, Ingkak Chintya
Jurnal Ekonomi Perusahaan Vol. 32 No. 2 (2025): Sept 2025 - Feb 2026
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v32i2.1979

This study examines the effects of ownership structure, firm age, and technological capital on firm performance and firm value. Using a final sample of 99 observations from manufacturing sector companies in Indonesia over the period 2020–2022, the findings reveal that only firm age and technological capital have a positive and statistically significant effect on firm performance. Further analysis indicates only technological capital has a positive and significant effect on firm value. These results suggest that the longer a firm operates, the greater its production scale and cost-efficiency capabilities become; however, such maturity alone is insufficient to convince investors. In contrast, a firm’s ability to adapt to and develop technological capabilities not only enhances profitability but also increases its stock price in capital market.

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