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All Journal Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Journal of Accounting Research Ekuitas Jurnal Pnedidikan Ekonomi
Anin Dyah Luthfiani
Universitas Negeri Malang
Economics, Econometrics & Finance Education Social Sciences

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The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value Anin Dyah Luthfiani; Ani Wilujeng Suryani
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.593

Abstract

The digital era has changes corporate asset structures and business models, and it requires companies to have more value-added resources to be more competitive, one of which is intellectual capital. Prior studies have analyzed the intellectual capital disclosure in annual reports. This approach, however, is unable to identify the depth of intellectual capital information. This study builds on previous studies using the involuntary disclosure concept to examine how information created by stakeholders and other parties outside of management may affect a company’s reputation. In addition to annual reports, this study also measures intellectual capital disclosure information using new data sources such as social media and online business media. This study aims to examine the impact of voluntary and involuntary disclosure of intellectual capital on a firm's value. The sample of this study consisted of 32 banks listed on the Indonesia Stock Exchange in 2019. The results of the study indicate that intellectual capital disclosure affects the firm value. These findings provide a practical implication for managers to disclose intellectual capitals that are relevant to the market’s demands and focus on the quality of the information to increase firm value and sustain in a competitive environment.
Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi Sheila Febriani Putri; Hanjar Ikrima Nanda; Anin Dyah Luthfiani; Slamet Fauzan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.50191

Abstract

This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.
Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi Sheila Febriani Putri; Hanjar Ikrima Nanda; Anin Dyah Luthfiani; Slamet Fauzan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.50191

Abstract

This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.
Co-Authors Nanda, Hanjar Ikrima Sheila Febriani Putri Slamet Fauzan Suryani, Ani Wilujeng