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<![CDATA[KONSTRUKSI MODEL PENGUKURAN KINERJA DAN KERANGKA KERJA PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Ghozali, Imam]]>;
<![CDATA[Purwanto, Agus]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual. Penelitian ini bertujuan mengkonstruksi model pengukuran kinerja dan kerangka kerja pengungkapan modal intelektual (Intellectual Capital Disclosure/ICD). Penelitian juga menginvestigasi peran ICD dalam hubungan antara kinerja modal intelektual yang diukur dengan Modified VAIC (MVAIC) dengan kapitalisasi pasar (MCAP). Data diperoleh dari perusahaan sektor perbankan yang terdaftar di BEI untuk tahun 2006, 2009, dan 2012. WarpPLS 3.0 digunakan sebagai alat analisis. Hasil penelitian mengindikasikan bahwa ICD tidak memediasi hubungan antara MVAIC dan MCAP. Semakin tinggi kinerja IC, semakin sedikit informasi tentang IC.Namun demikian, ICD berpengaruh positif terhadap MCAP. Dalam perspektif teori pensinyalan, ICD adalah sinyal yang baik bagi pasar.Abstract: Evaluation Measurement and Intellectual Capital Disclosure Framework Model Construction. The purpose of this study is to construct performance measurement model and Intellectual Capital Disclosure (ICD) framework. This study also investigates the role of ICD in the relationship between Modified VAIC (MVAIC) and Market Capitalization (MCAP). Data was drawn from Indonesian banking sectors listed in BEI for 2006, 2009, and 2012. WarpPLS 3.0 was used as analytical tool. The findings indicated that ICD did not mediate the relationship between MVAIC and MCAP. The higher the performance of IC, the lower is the information on IC disclosure. In the perspective of signaling theory, ICD is a good signal to the market.]]>
<![CDATA[ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA) ]]>
<![CDATA[Sofyani, Hafiez]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Syam, Daniel]]>;
<![CDATA[L., Sri Wahjuni]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v4i1.1958
<![CDATA[Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia ÃÂ dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi ÃÂ pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara ÃÂ kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus.ÃÂ The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of ÃÂ Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.]]>
<![CDATA[ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA) ]]>
<![CDATA[Sofyani, Hafiez]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Syam, Daniel]]>;
<![CDATA[L., Sri Wahjuni]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i1.1958
<![CDATA[Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia  dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi  pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara  kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of  Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.]]>
<![CDATA[INTELLECTUAL CAPITAL VERSUS BALANCED SCORECARD ]]>
<![CDATA[Ulum, Ihyaul]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol 1, No 01 (2010) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
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<![CDATA[Analyzing texts about balanced scorecard and intellectual capital, the paper discusses not the obvious similarities – that they are both integrated performance management systems – but four more aspects: strategy, organization, management, and indicators. Comparing these four dimensions the paper discusses the differences arising from the very different theories of strategy that they presuppose: competitive advantage versus competency strategy. The paper suggests that the very different notions of strategy that underpin the balanced scorecard and the intellectual capital approach make such comprehensive performance management systems behave in very different ways – the difference between a tightly coupled and a loosely coupled system accounts for this. ]]>
<![CDATA[Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies ]]>
<![CDATA[Putri, Ria Triananda]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Prasetyo, Adi]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol 2, No 02 (2018): Journal of Innovation in Business and Economics ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
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DOI: 10.22219/jibe.v2i02.7323
<![CDATA[The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigger size of companies, the higher amount of tax avoidance.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL ]]>
<![CDATA[Harisnawati, Riska]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Syam, Dhaniel]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v7i1.08
<![CDATA[A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital]]>
<![CDATA[INTELLECTUAL CAPITAL FRAMEWORK PERGURUAN TINGGI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0 ]]>
<![CDATA[Ulum, Ihyaul]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i3.10227
<![CDATA[This study aims to construct the intellectual capital framework (ICF) of universities in Indonesia based on the Study Program Accreditation Instrument (IAPS) 4.0. Using an exploratory approach, this research was conducted through a focus group discussion (FGD). The FGD was conducted with researchers in the field of intellectual capital (IC) and a number of assessors of the National Accreditation Board for Higher Education (BAN PT) who understood the process of changing from 7 standards to 9 criteria (IAPS 4.0). This study resulted in a university ICF consisting of 60 items: 30 items of human capital components, 18 items of structural capital components, and 12 items of relational capital components. In addition, this study also suggests the use of six ways of numerical coding system in conducting content analysis of this framework.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN ]]>
<![CDATA[Hardiani, Afifah Novita]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Zubaidah, Siti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v6i1.5078
<![CDATA[The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as sampleson this research. The objective of this research is to prove the affect of corporate governancemechanism on disclosure of intellectual capital on the banking sector companies. The analyticalmethods used in this research are Partial Least Square (PLS) and test directly (direct effect).Results indicated that the variable of corporate governance was positively affect the disclosureof intellectual capital on the banking sector companies which means all information in companies were disclosed.Keywords: mekanisme corporate governance, intellectual capital disclosure]]>
<![CDATA[ENTERPRISE RISK MANAGEMENT AND INTELLECTUAL CAPITAL DISCLOSURE : INVESTOR PERSPECTIVE ]]>
<![CDATA[Yolanda, Yolanda]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Setyawan, Setu]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v8i2.38
<![CDATA[This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.]]>
<![CDATA[ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES ]]>
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Amdini, Ismi’ Nor]]>;
<![CDATA[Setyawan, Setu]]>;
<![CDATA[Mohamed, Nafsiah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v8i1.22
<![CDATA[This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital. The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.]]>
