Eddy Budiono
Universitas Telkom

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THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE COMPANY FINANCIAL PERFORMANCE Devi, Bunga Ekawati; Khairunnisa, Khairunnisa; Budiono, Eddy
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 1 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.664 KB) | DOI: 10.30656/jak.v4i1.214

Abstract

Global economic conditions makes competition between bussinesses more competitive. Kinds of innovations and intense competition forcing the company to change the pattern of management, from labor based business to knowledge based business. The approach used in the research and measurement of knowledge assets are intellectual capital. This research uses the intellectual capital measurements with Pulic?s method using Value Added lntellectual Coefficient (VAICTM) by forming components are Value Added lntellectual Coefficient (VAICTM) dengan komponen pembentuk intellectual capital yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). This research aims to know the influence of intellectual capital on company financial performance with proxy Return on Assets (ROA).This research type is causality verificative descriptive research. The unit of analysis in this study is a company of Electronic, Automotive and Components Listed in Indonesian Stock Exchange (IDX). Data were selected using purposive sampling techniques so acquired 11 companies over five years of research from 2011 to 2015. Hypothesis test use path analysis. The results show that VACA and STVA partially had a positive significant influence on company financial performance. While VAHU had no influence on company financial performance. The simultaneously show that VACA, VAHU, and STVA had a positive significant influence in company financial performance. Keywords :Intellectual Capital, VAICTM, Company Financial Performance, and ROA
KONSTRUKSI PENGETAHUAN PROGRAM LINEAR MAHASISWA PENDIDIKAN MATEMATIKA MELALUI PETA KONSEP Khair, Muhammad Sa'duddien; Budiono, Eddy
EDU-MAT: Jurnal Pendidikan Matematika Vol 11, No 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/edumat.v11i2.16964

Abstract

Mahasiswa Pendidikan matematika sebagai calon pengajar dituntut untuk menguasai pengetahuan materi pembelajaran matematika yang mereka dapat pada proses perkuliahan. Penguasaan materi yang baik dapat memudahkan mahasiswa menyusun bahan ajar berdasarkan pengetahuan yang dimilikinya. Sayangnya, dilihat dari hasil ujian mahasiswa, beberapa mahasiswa dinilai tidak mampu menguasai materi, dimana salah satunya adalah program linear. Kondisi ini memunculkan pertanyaan mengenai hambatan apa yang dialami mahasiswa, sehingga untuk menelusurinya, peneliti menilai perlu melihat bagaimana mahasiswa mengkonstruksi pengetahuan pada materi tersebut. Salah satu bentuk konstruksi pengetahuan adalah melalui peta konsep. Oleh karena itu penelitian ini bertujuan untuk mengetahui bagaimana konstruksi pengetahuan materi program linear mahasiswa pendidikan matematika melalui peta konsep. Penelitian deskriptif kualitatif ini dianalisis dengan model Miles dan Hubberman. Subjek penelitian ini adalah mahasiswa program studi matematika. Berdasarkan hasil tugas yang diberikan kepada seluruh mahasiswa, didapat 4 pola peta konsep yang menunjukkan konstruksi pengetahuan mahasiswa. Masing-masing pola peta konsep diambil 1 mahasiswa sebagai sampel. Berdasarkan keempat pola peta konsep didapat bahwa tidak ada subjek yang mampu memenuhi indikator (1) proposisi, (2) hierarki dan (3) kaitan silang dengan baik namun mahasiswa B mampu memenuhi indikator (4) contoh.   Kata kunci: Konstruksi Pengetahuan, Peta Konsep, Program Linear Abstract: Mathematics education students as prospective teachers are required to master the knowledge of mathematics learning material that they obtain in the lecture process. Good mastery of the material can make it easier for students to prepare teaching materials based on the knowledge they have. Unfortunately, judging from the results of student exams, several students were deemed unable to master the material, one of which was linear programming. This condition raises questions about what obstacles students experience, so to explore this, researchers consider it necessary to look at how students construct knowledge on the material. One form of knowledge construction is through mind maps. Therefore, this research aims to find out how mathematics education students' knowledge of linear program material is constructed through mind maps. This qualitative descriptive research was analyzed using the Miles and Hubberman model. The subjects of this research were students of the mathematics study program. Based on the results of the assignments given to all students, 4 concept map patterns were obtained that show students' knowledge construction. One student was taken as a sample for each concept map pattern. Based on the four concept map patterns, it was found that no subject was able to fulfill the (1) proposition, (2) hierarchy and (3) cross-link indicators well, but student B was able to fulfill the (4) example indicators. Keywords: Knowledge Construction, Mind Map, Linear Programming