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All Journal AKRUAL: Jurnal Akuntansi Airlangga Journal of Innovation Management INCOME : Jurnal Akuntansi dan Keuangan
Eva Wany
Universitas Wijaya Kusuma
Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Eva Wany
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p20-42

Abstract

AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity don't overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.
The Influence of Location, Selling Price, and Type of Items Sold on Traders' Income Naura Azura Firdausy Chairisa; Budi Prayitno; Eva Wany
Airlangga Journal of Innovation Management Vol. 7 No. 2 (2026): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v7i2.75650

Abstract

This study aims to analyze the effects of location, selling price, and type of items sold on traders' income in the Kota Lama area of ​​Surabaya. The research is motivated by the income disparities among traders, despite revitalization efforts carried out by the Surabaya City Government. This study employs a quantitative method with an associative approach. The population consists of all traders in the Kota Lama area, with the sample selected using purposive sampling, focusing on traders with permanent and semi-permanent stands. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The findings reveal that location, selling price, and type of products have a positive and significant effect on traders' income. These results suggest that strategic location selection, effective pricing strategies, and the selection of suitable product types are crucial factors in enhancing traders' income in historical and cultural tourism areas. The theoretical implication of this study is that it can contribute to the study of tourism-based MSMEs, which are still rarely explored quantitatively in Indonesian academic literature. On the other hand, the results of this study suggest the need for fair location planning policies based on the region's economic potential. Support could include zoning regulations, access to strategic areas, and guidance for vendors to ensure their products align with the characteristics of tourists.
Peran Pendidikan terhadap Pembangunan Gender di Provinsi Papua Renta Yustie; Eva Wany; Budi Prayitno; Fadilla Purwitasari
Income Vol 4 No 1 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i1.172

Abstract

Gender merupakan konsep klasifikasi sifat maskulin (laki-laki) dan feminim(perempuan) yang dibentuk oleh sosio kultur, pendapat ini sejalan dengan pendapat pada umumnya kaum feminis yang berpendapat bahwa gender merupakan ketentuan masyarakat mengenai seseorang yang lahir dengan sifat kelaki-lakian (maskulin) atau sifat keperempuanan (feminis) adalah termasuk dari bidang kajian gender. Tujuan dalam penelitian ini adalah menganalisis peran pendidikan terhadap pembangunan gender di Provinsi Papua. Model analisis yang digunakan adalah penel data dengan pendekatan Fixed Effect Model (FEM) atau Least Square Dummy Variable (LSDV) model, dengan menggunakan data time series selama lima tahun (2017-2021) dan data cross section sebanyak 29 Kabupaten/Kota di Provinsi Papua. Dengan LSDV model diharapkan dapat memperoleh hasil estimasi yang lebih efisien. Hal ini dikarenakan tingginya jumlah observasi yang memiliki implikasi pada data yang lebih informatif, lebih variatif, dan peningkatan derajat bebas (df). Hasil Estimasi data menggunakan analisis regresi berganda secara parsial menunjukkan bahwa Harapan Lama Sekolah (HLS) dan Pengeluaran Per Kapita disesuaikan Perempuan (PPKP) berpengaruh signifikan terhadap Indeks Pembangunan Gender (IPG) menurut Kabupaten/Kota di Provinsi Papua dan Variabel Rata-Rata Lama Sekolah (RLS) secara parsial menunjukan tidak signifikan Terhadap Indeks Pembangunan Gender (IPG) menurut Kabupaten/Kota di Provinsi Papua. Sedangkan hasil analisis regresi berganda secara simultan menunjukkan bahwa variabel Harapan Lama Sekolah (HLS), Rata-Rata lama Sekolah (RLS) dan Pengeluaran Per Kapita Disesuaikan Perempuan (PPKP) berpengaruh signifikan terhadap Indeks Pembangunan Gender (IPG) menurut Kabupaten/Kota di Provinsi Papua
Co-Authors Budi Prayitno Fadilla Purwitasari Naura Azura Firdausy Chairisa Renta Yustie