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THE VALUE RELEVANCE OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON THE SMES PERFORMANCE Hartati, Noorina; Dwiyani Hadiwidjaja, Rini
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.555 KB) | DOI: 10.33830/jom.v15i2.705.2019

Abstract

Intellectual Capital (IC) consists of VACA (CE), VAHU (HC), STVA (SC), Ownership Managerial (OM), and Institutional Ownership (OI). This study aims to examine whether Intellectual Capital (IC) has a positive effect on company performance, which is proxied by ROA and ROE, with the Leverage and Total Assets as control variables. Specifically, the researcher tested eight (8) hypotheses using multiple linear regression (p-values). The results of multiple linear regression tests (p-value) show that the variables VACA (CE), VAHU (HC), STVA (SC), and Intellectual Capital (VAICtm) have a positive effect on SMEs financial performance, both with ROA and ROE proxies. However, Ownership Managerial (OM) and Ownership Institutional (OI) variables do not affect both ROA and ROE. Then for the control variable, leverage affects ROA, while Total Assets affect ROE. Therefore, the research further strengthens previous studies that Intellectual Capital and its components, which include Employed Capital, Human Capital, and Structural Capital, affect SME's financial performance, both through ROA and ROE. VAICTM is the best indicator to measure IC (Intellectual Capital). The improvement of the financial performance of Small and Medium Enterprise (SMEs), it is necessary to pay attention to their employees (HC), capital structure (CE), and organizational structure in the company (SC).
Exploring The Perception of BPBD Apparatus on Disaster Budgeting Using a Phenomenological Approach Hartati, Noorina; Abdul Halim; Oluwatoyin Muse Johnson Popoola
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4290

Abstract

This phenomenological study explores the perceptions of the Disaster Management Agency (BPBD) officials in Sleman and Bantul districts in planning disaster budgets. Through in-depth face-to-face interviews with four BPBD officials from Sleman and Bantul districts, the study finds that disaster risk assessment plays a significant role in pre-disaster budget allocation, while historical experiences dictate the allocation of funds during and after a disaster. Effective and efficient disaster budgeting in Sleman and Bantul districts requires inter-agency collaboration and a participatory approach involving volunteer communities and the public. The main finding of this study is that budget constraints necessitate alternative sources of funding.
IBM BUMDES KURNIA ABADI DESA TONJONG, KECAMATAN TAJURHALANG ERA COVID-19 Hardiana, Nadhira; Hartati, Noorina
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2022): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (870.493 KB) | DOI: 10.32832/abdidos.v6i2.1147

Abstract

Warga desa Tonjong di sekitar BUMDes Kurnia Abadi mengalami permasalahan yang muncul setelah merebaknya pandemi virus corona atau Covid-19 di Indonesia pada awal Maret 2020. Tercatat pada bulan Maret 2020 sekitar 20 orang pekerja menjadi korban pemutusan hubungan kerja (PHK) dan 1.000 orang dirumahkan tanpa gaji akibat mewabahnya virus corona. Adapun tujuan dari pelaksanaan program abdimas ini yaitu memberikan keterampilan bagi masyarakat di kabupaten Bogor dalam hal pelatihan produksi dan pengemasan sambal tuna kecombrang dan kacang ijo goreng krispy, serta pelatihan pemasaran melalui e-commerce. Sehingga manfaat yang diperoleh dari pelaksanaan program abdimas ini yaitu dapat mendorong pertumbuhan ekonomi masyarakat Bogor dan mengatasi permasalahan ekonomi masyarakat yang terjadi setelah mewabahnya Covid-19. Metode yang digunakan pada pemberdayaan warga Kabupaten Bogor terutama yang terdampak oleh pandemi Covid-19, yaitu menyiapkan materi pembelajaran berupa manual book dan video tutorial mengenai pembuatan sambal tuna kecombrang dan kacang ijo goreng krispy, tutorial buka toko online dan tutorial upload produk di Tokopedia serta penyampaian materi pembelajaran dengan menggunakan pendekatan pembelajaran partisipatif. Selanjutnya dalam proses pembelajaran akan digunakan beberapa metode pembelajaran, antara lain pembagian manual book, demonstrasi melalui video tutorial, dan praktek langsung.