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All Journal JURNAL RELASI STIE MANDALA JEMBER JABE (Journal of Accounting and Business Education) Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Proceeding of National Conference on Accounting & Finance Jurnal Ilmu Akuntansi Mulawarman (JIAM) Return : Study of Management, Economic and Bussines Relasi : Jurnal Ekonomi
Muhammad Ikbal
Fakultas Ekonomi Dan Bisnis Universitas Mulawarman, Samarinda
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Dilemma of accounting online learning system in the covid-19 pandemic in indonesia: a complex-phenomenology approach Muhammad Ikbal; Yana Ulfah; Irwansyah Irwansyah; Karmila Aulia Sahaja; Alsyadilla Anggita
Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Vol 19, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.12838

Abstract

We are working on a research design that explores the experiences of Accounting Lecturers throughout Indonesia, how they experience learning online in the field of Accounting. Accounting has its characteristics in the learning process. Accounting is a combination of deepening thinking intelligence, use of mathematical logic, and expertise in preparing financial reports. We use a Qualitative paradigm with a Complex Phenomenology approach, combining in-depth interviews to gather information on several informants while distributing survey questionnaires. The results show various problems that arise in online learning. We have examined high-stress levels separately what triggers stress and what are the factors that can relieve stress. The contribution of this work is certainly useful for universities to design accounting learning systems to reduce various weaknesses and problems that arise.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Good Corpoprate Governance sebagai Variabel Mediasi Set Asmapane; Annisa Abubakar Lahjie; Muhammad Ikbal; Zulfie Nur Risqi; Hartojo Fellisia Ersa
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.491

Abstract

The emergence of a "new economy", which is principally driven by developments in information technology and science, has also sparked a growing interest in intellectual capital. One area that has attracted the attention of both academics and practitioners is the use of IC as an instrument to determine company value. management and reporting systems that have been established so far have continually lost their relevance because they are unable to provide essential information for executives to manage knowledge-based processes. Reporting on intellectual capital owned will be an added value for a company. So that reporting on intellectual capital will have an impact on improving financial performance. The implementation of Good Corporate Governance (GCG) is one of the governance systems considered to be able to provide changes for the company, so that the implementation of GCG is expected to have an impact on the wider disclosure of intellectual capital owned by a company and will have an impact on the better company performance. This research was conducted using a sample of manufacturing companies listed on the Jakarta Stock Exchange with a three-year research period, 2017 to 2019, with a sample size of 65 manufacturing companies and in analyzing the existing data, the SmartPLS tool was used. The results showed that the Intellectual Capital variable had a positive and significant influence on the company's financial performance variable, and the Good Corporate Governance variable did not have the effect to mediate the relationship between the Intellectual Capital variable and the Financial Performance variable. Keywords: Financial Performance, Intellectual Capital, Gcg
Analisis Anggaran Produksi Sebagai Alat Pengendalian Biaya pada PT Mahakam Media Grafika di Balikpapan Indra Akhmaja Wijaya; Siti Masyithoh; Muhammad Ikbal
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 2 No. 1 (2017): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v2i1.855

Abstract

Tujuan penelitian ini untuk mengetahui berapa besar selisih biaya yang terjadi antara biaya yang dianggarkan dengan realisasi di lapangan dalam mengunakan biaya standar dan serta untuk mengetahui penyebab selisih dalam pelaksanaan produksi Alat analisis yang digunakan dalam penelitian ini adalah analisis variance (selisih) biaya berupa selisih harga bahan baku dan selisih kuantitas bahan baku. Kemudian analisis selisih biaya tenaga kerja langsung, berupa selisih efesiensi upah langsung dan selisih tarif upah langsung. Analisis biaya overhead pabrik. Berdasarkan hasil penelitian diketahui terjadi selisih menguntungkan antara anggaran dan realisasi proses produksi koran Tribun Kaltim sebesar Rp. 378,216,068.00. Selisih menguntungkan diperoleh dari selisih harga bahan baku sebesar Rp 146,817,150.00, selisih menguntungkan kuantitas bahan baku sebesar Rp 49,677,000.00, selisih menguntungkan tarif upah langsung sebesar Rp 42,000,000.00, selisih menguntungkan efesiensi upah langsung sebesar Rp 72,000,000.00 dan selisih menguntungkan biaya overhead produksi sebesar Rp 67,721,918.00. Hal tersebut disebabkan oleh perubahan harga bahan baku dan penyusunan anggaran yang kurang tepat sehingga diharapkan perusahaan dapat menyusun
The Mediating Role of Environmental Performance on Green Intellectual Capital and EMA’s Impact on Corporate Sustainability Archita Nuari Sasika; Irwansyah Irwansyah; Muhammad Ikbal
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i6.377

Abstract

The purpose of this research is to analyze (1) The effect of green intellectual capital and environmental management accounting on environmental performance and corporate sustainability, (2) Environmental performance mediates the effect of green intellectual capital and environmental management accounting to corporate sustainability. The current research utilizes the quantitative research methods with secondary data and also content analysis from the sustainability report and annual report of the company. The target population consist of companies with high esg risk that publish Annual Reports and Sustainability Reports which listed on the Indonesia Stock Exchange in 2019-2024. Data of this research selected trough purposive sampling with panel data regression and obtained 96 observations. The result obtained in this research found that in the high esg risk companies, green intellectual capital has a significant positive impact to environmental performance and corporate sustainability. Environmental performance significantly mediates the effect of green intellectual capital on corporate sustainability. Meanwhile the environmental management accounting couldn’t shows the significant impact on environmental performance and corporate sustainability. In summary, this research supports the resource based view theory and conclude that green intellectual capital can be a good resource to achieve an excellent environmental performance, and lead the companies to corporate sustainability than environmental management accounting that needs to be integrate with other materials source to shows the same impact.
Co-Authors Ahmad Sofwan Rabbani Aji Sofyan Effendi Aliyaluna Yasmin Alsyadilla Anggita Annisa Abubakar Lahjie Archita Nuari Sasika Gusti Randy Syahputra Hartojo Fellisia Ersa Indra Akhmaja Wijaya Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Iskandar Iskandar Karmila Aulia Sahaja Muhammad Fakhruddin Al-asyary Muliadi Muliadi Rima Istanita Set Asmapane Siti Masyithoh Syarifah Hudayah Ulah Safitri Vivi Richa Handayani Yana Ulfah Zulfie Nur Risqi