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All Journal Jurnal Ilmu Administrasi Bisnis Widya Cipta : Jurnal Sekretari dan Manajemen JURNAL AKUNTANSI
Ratih Nur Setyaningsih
Kwik Kian Gie School Of Business (Institut Bisnis Dan Informatika Indonesia Kwik Kian Gie)
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL STUDI EMPIRIS PADA PERUSAHAAN YANG LISTING DI JAKARTA ISLAMIC INDEX 2012-2014 Setyaningsih, Ratih Nur; Prabawani, Bulan
Jurnal Ilmu Administrasi Bisnis Volume 5, Nomor 3, Tahun 2016
Publisher : Departemen Administrasi Bisnis, FISIP Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.089 KB)

Abstract

In the „knowledge based business‟ paradigm, intellectual capital have become a pre-eminent economic resources and the basis for competitive advantages. The main objective of this study was to examine factors - factors that affect the disclosure of intellectual capital in the companies listed in Jakarta Islamic Index (JII) in 2012 - 2014. The variables used are the Intellectual Capital Disclosure Item, Firm Age, Firm Size, Leverage, Profitability, Level of Intellectual Capital, and the type of Auditors. Measurement of intellectual capital items using models of Bukh et al. 2005, namely employees, customers, information technology, processes, and reporting strategies. This study indicates that the voluntary disclosure of intellectual capital finding suggest that the age, size, and type of auditor found to have an influence on the amount of intellectual capital disclosure. Other factors, such as leverage, profitability, and level of intellectual capital were found not to have an influence on the amount of intellectual capital disclosure. The method is applied using multiple regression analysis, the statistical test of hypothesis testing and statistical test t F. The results showed that the age of the firm and the size, has a significant influence on the intellectual capital disclosure. Type of auditor have an influence on the amount of intellectual capital disclosure. However, this study did not find a positive effect on leverage, profitability and level of intellectual capital on the disclosure of intellectual capital
Gaya Kepemimpinan di Era Pandemi Covid-19 Nabila, Tiara Willy; Febriarhamadini, Rochayati; Rosalina, Sylvia Sari; Setyaningsih, Ratih Nur
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 7, No 2 (2023): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v7i2.15866

Abstract

Dunia sedang mengalami krisis kesehatan berskala luas yang diakibatkan oleh covid-19. Diperlukan seorang pemimpin yang berkarakter kuat serta mampu mengatasi ancaman saat ini dan menghadapi tantangan dimasa depan. Hal ini memungkinkan adanya perubahan pada gaya kepemimpinan yang diakibatkan oleh covid-19. Pemimpin mulai bertransformasi dan adaptif di tengah adanya virus corona. Perubahan lingkungan yang cepat akan perubahan teknologi komunikasi dan berkembangnya paradigma masyarakat, menuntut diterapkannya gaya kepemimpinan yang sesuai dengan perubahan tersebut. Hal ini membuat peran kepemimpinan digital dapat dengan mudah untuk diimplementasikan pada era revolusi 4.0. Pada penelitian ini, menggunakan teori-teori dari para ahli dan sumber untuk menopang penelitian. Selain itu, didukung dengan penelitian-penelitian terdahulu yang memiliki teori hubungan yang sesuai dengan penelitian. Objek penelitian adalah gaya kepemimpinan. Subjek penelitian adalah organisasi bisnis di Dunia. Metode pengumpulan data pada penelitian dilakukan secara triangulasi (gabungan) sesuai dengan prosedur PRISMA. Penelitian ini menunjukkan bahwa Gaya kepemimpinan yang harus dikembangkan di lingkungan organisasi pada era digital adalah Kepemimpinan Etis, Kepemimpinan Transformasional, Gaya Otoriter Kepemimpinan Paternalistik, Gaya Moral Kepemimpinan Paternalistik, Kepemimpinan Digital, dan Kepemimpinan yang Melayani. Kesimpulan dari penelitian ini adalah gaya kepemimpinan yang dapat meningkatkan kinerja dan kepuasan karyawan serta masih sesuai dengan revolusi industri 4.0 adalah kepemimpinan etis.The world is experiencing a wide-scale health crisis caused by the covid-19. It takes a leader who has a strong character and is able to overcome current threats and face future challenges. This allows for a change in leadership style due to Covid-19. Leaders begin to transform and adapt in the midst of the corona virus. Rapid environmental changes due to changes in communication technology and the development of the community paradigm, require the application of a leadership style that is in accordance with these changes. This makes the role of digital leadership easy to implement in the 4.0 revolution era. In this study, using theories from experts and sources to support research. In addition, it is supported by previous studies that have a relationship theory that is in accordance with research. The research object is leadership style. The research subjects are business organizations in the world. The data collection method in the study was carried out in a triangulation (combined) manner according to the procedure PRISMA. This research shows that the leadership styles that must be developed in an organizational environment in the digital era are Ethical Leadership, Transformational Leadership, Authoritarian Style of Paternalistic Leadership, Moral Style of Paternalistic Leadership, Digital Leadership, and Servant Leadership. The conclusion of this study is that a leadership style that can improve employee performance and satisfaction and is still in accordance with the industrial revolution 4.0 is ethical leadership.  
Exploration of Enterprise Risk: An Analysis of Financial Leverage, Intangible Assets, and Earnings Management Practices. Sari, Erna; Sirait, Hisar; Basuki, Rizqy Aziz; Setyaningsih, Ratih Nur; Ramli, Rahmat
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 9, No 1 (2025): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v9i1.12392

Abstract

This research project aims to investigate the impact of financial leverage, intangible assets, and earnings management on corporate risk within the manufacturing sector. The principal objective is to comprehend the manner in which these variables interact and exert influence on the overall risk profile of companies within this pivotal economic sector. Quantitative research methodology, utilizing secondary data sourced from the Indonesia Stock Exchange. The data collection process entails the documentation of financial reports and pertinent metrics, thereby facilitating a comprehensive analysis of the relationships between the identified variables. The application of statistical analysis techniques allows for the assessment of the significance and strength of these relationships, thereby providing insights into the dynamics of corporate risk management. The findings demonstrate that elevated financial leverage is linked to augmented financial risk, as organizations with substantial debt burdens encounter heightened difficulties in fulfilling their obligations during economic downturns. Furthermore, the existence of intangible assets, while potentially advantageous for growth, also introduces an element of uncertainty that can have a detrimental impact on corporate risk. Furthermore, the findings indicate that earnings management practices can distort the accurate representation of a company's financial health, leading to misinformed decision-making by stakeholders. In conclusion, the research highlights the significance of comprehending the interrelationship between financial leverage, intangible assets, and earnings management in the context of corporate risk mitigation. The insights gained from this study can assist management in making informed strategic decisions, thereby enhancing the resilience and sustainability of manufacturing firms in the face of economic challenges.
Dampak Pengungkapan Technological Capital dan Inovasi terhadap Nilai Perusahaan Pane, Zulfikar Ikhsan; Romel, Lenra; Setyaningsih, Ratih Nur
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1461

Abstract

This study aims to examine the effect of technology implementation and innovation on company value by using technological capital disclosure as an alternative measurement. The aim is to expand previous studies and at the same time confirm technological capital disclosure as a measurement in the field of technology. by using 75 valid observation based on companies listed in Jakarta Islamic Index which consistent reporting from 2019 – 2023, it result technological capital disclosure and innovation positive significant to firm value. Its also confirm technological capital disclosure as technology measurement in accounting area.
Co-Authors Bulan Prabawani Erna Sari, Erna Febriarhamadini, Rochayati Hisar Sirait Nabila, Tiara Willy Ramli, Rahmat Rizqy Aziz Basuki Romel, Lenra Sylvia Sari Rosalina Zulfikar Ikhsan Pane