Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi KIAT AT-TAKLIM: Jurnal Pendidikan Multidisiplin
yella deswita
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN TOURISM, HOTEL AND RESTAURANT SEBELUM DAN SAAT PANDEMI COVID-19 Eka Nuraini Rachmawati; randi saputra; yella deswita
Jurnal Ekonomi KIAT Vol. 33 No. 2 (2022): desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2022.vol34(1).11513

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan yang signifikan terhadap kinerja keuangan antara sebelum dan saat pandemi pada perusahaan Tourism, Hotel and Restaurant COVID-19. Penelitian ini menggunakan data sekunder yaitu laporan keuangan periode triwulan II tahun 2018 hingga triwulan III tahun 2021. Teknik analisis data yang digunakan adalah adalah deskriptif kuntitatif, dengan alat statistik Uji beda Paired Sample T-test. Hasil penelitian menunjukkan rasio CR tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19. Sedangkan ROA dan DER memiliki perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19, perusahaan mengalami pertumbuhan negatif saat adanya pandemi Covid-19.
THE EFFECT OF INTELLECTUAL CAPITAL ON MARKET VALUE IN BANKING SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2020-2024 PERIOD Yella Deswita; Dina Patrisia
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i8.835

Abstract

This study aims to analyze the influence of intellectual capital on market value in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) which consists of the components Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The analysis method used is multiple regression by considering the control variables of company size (Size) and leverage. The results of the study show that VAIC has a significant positive influence on the company's market value. This indicates that effective intellectual capital management, through human resource development, innovation, and structural efficiency, can increase stakeholder trust and drive increased market value. This study emphasizes the importance of intellectual capital management as a strategy to strengthen the competitiveness and financial performance of banking companies in the knowledge-based economy era.
Co-Authors Dina Patrisia Eka Nuraini Rachmawati Randi Saputra