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All Journal Jurnal Ekonomi JIP (Jurnal Industri dan Perkotaan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi dan Ekonomika AFEBI Accounting Review Jurnal Akuntansi dan Bisnis Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Julita, Julita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering 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 Library & Information Science Mathematics Social Sciences Transportation

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Human Capital Strategic dan Dampaknya terhadap Kinerja Karyawan: Pendekatan Literature Review Iznillah, Muhammad Luthfi; Julita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.120

Abstract

Human Capital is the main capital of the organization in supporting the achievement of organizational performance. Changes in the world of work and economic conditions make Human Capital an interesting thing for organizations. Every organization seeks to optimize the potential of its human resources in order to achieve organizational goals, so that appropriate steps and strategies are needed regarding the application of Human Capital. The purpose of writing this article is to explore and summarize the literature review related to human capital in the company. so that it can find out alternative strategies that can be done by companies in order to improve employee performance. This article uses a literature review approach. The results of the literature review can be conveyed by researchers that, Human Capital Management is a top priority to improve employee performance. The company must be able to maintain and improve the Human Capital system and strategy, there needs to be a good strategy in building human capital such as by including company goals in line with employee goals and involving employees in every decision making. Employees are more likely to stay with organizations that have the same values and goals as them. The results of this study should be taken into consideration for companies in implementing Human Capital strategies as an effort to build a good organizational climate, so that it has an impact on employee performance achievements which indirectly also have an impact on competitive and sustainable company growth.
PELATIHAN PENYUSUNAN PITCHING DECK BISNIS DAN KEUANGAN UNTUK WIRAUSAHA MAHASISWA UNIVERSITAS RIAU Julita, Julita; wahyuni, Nita; Nasrizal, Nasrizal; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1345

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the economy in Indonesia. To be able to continue to grow and develop sustainably, various ways are needed to improve the competence of business actors. One of them is through training in the preparation of business and financial pitching decks for Riau University student entrepreneurs. This service activity aims to provide education and training on the preparation of business and financial pitching decks and business presentation training for Riau University student entrepreneurs. The method of implementing this activity is by providing lectures and workshops related to the material, namely business and financial pitching decks. This activity was carried out for student entrepreneurs who are members of the campus entrepreneur community, namely the Riau University Entrepreneur Community (UNRIES) on September 16, 2023. With a total of 59 participants. As a result of this training, it is hoped that the business started by the students can continue to be sustainable Pitching decks have an important role in helping to develop the business of MSME players, including student MSMEs. The ability to create a business and supported by the ability to present its business potential will open access to capital. This access is needed to find business partners in the form of capital cooperation. The ability of student entrepreneurs to open access to capital will accelerate their business growth.
Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia Julita; Desmiyawati; Deby Kurnia; Rio J.M Marpaung; Luthfi iznillah, Muhammad; Sandi Pratama; Pramesti Wisa Zerfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10111

Abstract

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.
Co-Authors Abdurrahman, Rezi Ades Kurnia Aisia Aurora Andreas Andreas Arifah Hanum Aulia, Putri Desmiyawat, Desmiyawat Desmiyawati Desmiyawati Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Fatimah Azzahra Gabyvia Septiyani Harahap, Ilham Akbar Hutabarat, Roy Hendra Izzara, Aidura Karina Andini, Frini Kennedy Kennedy Kurnia, Deby Liana Siregar M. Rasuli Meilda Wiguna Muhammad Dzaky Muhammad Luthfi iznillah Mustafa Ramadhan S Nabila, Kania Nasrizal, Nasrizal Nenik Marianti Nita Wahyuni, Nita Novie Putri Rahmadhany T Nur aini Nur Azlina nur azlina Nur, Azlina Pipin Kurnia Pramesti Wisa Zerfi Rafly Sulaiman Raihana Lutfiah Rin Raja Abelda Gusnawati Restu Agusti Restu Agusti Ridha Fajri Rio J.M Marpaung Rio Steven Risa Mulyani Riska Natariasari Rita Anugerah Sandi Pratama Shintia Intan Permatasari Sofia Gusmartina Sri Hayani Suci Nurulita Syura, Bani Taufeni Taufik Ulfa, Zulia Vanessa Alya A. S Vince Ratnawati Vinta, Lovika Yesi Mutia Basri Yuneita, Anisma Yusralaini Yusralaini, Yusralaini