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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Journal of Accounting and Investment Jurnal Riset Bisnis dan Manajemen Tirtayasa Proceeding of National Conference on Accounting & Finance International Journal Of Science, Technology & Management (IJSTM) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Abdi Cendekia: Jurnal Pengabdian Masyarakat Marcommers : Jurnal Marketing Communication and Advertising Agridev Journal : Agribusiness Digitalization & Community Development SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Indonesian Journal of Community Empowerment Jurnal Pengabdian Masyarakat Al-Fatimah Menulis: Jurnal Penelitian Nusantara JABI (Journal of Accounting and Business Issues) DIMENSIA (Diskursus Ilmu Manajemen STIESA) Ascendia: Journal of Economic and Business Advancement Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Gapura (Garba Pembangunan Masyarakat)
Mutqi Sopiawadi
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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Journal : Proceeding of National Conference on Accounting

 1 
Intellectual Capital and Firm Performance: The Mediating Role of Governance Pipit Rengganis; Estu Widarwati; Nunik Nurmalasari; Mutqi Sopiawadi
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Intellectual capital is an intangible asset, resource, science and technology and knowledge owned by a company that distinguishes it from other companies. Intellectual capital has developed and has become a very important capital and is a critical part for companies to gain competitive advantage in facing economic developments where competition is getting stronger. This study aims to examine the effect of intellectual capital on financial performance with corporate governance as a moderating variable in companies on the Indonesia Stock Exchange. Intellectual capital is proxied by value added intellectual coefficient (VAICTM), financial performance measured by return on equity (ROE), then corporate governance proxied by independent commissioners and audit committees. The sample are 33 companies all sectors listed on Indonesia Stock Exchange (IDX) from 2015 to 2021 and the datas analyzed using panel data regression and moderating regression analysis (MRA). The results show that the intellectual capital variable on financial performance has significant positive effect. We find that the audit committee as a moderating variable can significantly strengthen the relationship between intellectual capital and financial performance, but there is no strong evidence independent commissioners has significant moderating role. However, Companies that are able to manage intellectual capital and implement good corporate governance will achieve competitive advantage in improving the company's financial performance.
Pengukuran kualitas website dan digital payment e-commerce shopee menggunakan metode webqual 4.0 dan metode importance and performance analysis (IPA) Kuncorosidi, Kuncorosidi; Agustian, Rio Dwi; Sopiawadi, Mutqi
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

This study evaluates priority areas for quality improvement on the Shopee e-commerce platform involving users as the sample group. Quantitative methods utilizing the Webqual Index (WQI) and Importance Performance Analysis (IPA) were employed for analysis. Findings highlight attributes that require enhancement, such as interaction quality, file security, personal data confidentiality, product information alignment with original images, user-administrator communication facilities, and the need for expanded discussion space. In Shopee E-payment, improving service interaction quality and data privacy emerges as the primary focus. Enhancing platform usability involves offering diverse promotions for every e-payment transaction. Likewise, clarifying information quality, including easily understandable text and accurate transaction details, is crucial. This research provides crucial insights for enhancing Shopee's quality without disregarding user interests and the critical aspects of an e-commerce platform.
Co-Authors Aditya, Maya Agus Ibrahim Agus Ibrahim Agustian, Rio Dwi Al Fitriani Alie Haq Nur Shofari Alis Arifah Nurmala Alvito Panzi Rahayu Amanda, Mita Aulia Amelia Julianti Ana Frasipa ana, Rika Ak Anadyas Putri Mulya Wijaya Andi Muhammad Fahril Hafidz Andrea Ananda Anastasya Apriandi, Devy Widya Asep Kurniawan Baruni, Maulidya Bilqies Bismantara Bismantara Clarissa Salma Aqilla Erdini Daeng M. Nazier Damayanti, Risa Aprilia Dandi Muhammad Rizky Dea Agustina Dhea Anastasya Dima Rianda E Wityasminingsih Edi Prabowo Edi Susanto Eka Marlianaa Eksa Audya G Erny Wityasminingsih Estu Widarwati Estu Widarwati Estu Widarwati Fadillah, Mita Fauzi, Ade Guntara Fera Indriyani Feti Khoerunnisa Gandhes Dwi Puspaningtyas Gandhes Dwi Puspaningtyas Gugyh Susandy Gugyh Susandy Gugyh Susandy Herliana, Fatihah Hilda Mardiana Putri Iman Muhammad Abdullah Imelda Imelda Imelda Sari Indah Ayu Lestari Jojo Jojo Kevin Wahab N Kuncorisidi Kuncorisidi Kuncorosidi, Kuncorosidi lah, Winda Padi Lestari, Siti Widya M Rizal Syarif H Maharani, Suci Maya Aditya Mentari, Nurhaliza Putri Mita Aulia Amanda Mita Aulia Amanda Muhamad Naufal Efendy Muhammad Fahrul Hirzi Mutiara, Hatina Nabila Nur Rohmah Nabila Ocktaviani Naifah, Zalfa Nico Mei Xeastro Limbong Novia Rizky Azzahra Nunik Nurmalasari Nurdiansyah, Nopa Nurul Ayudia Hartanti Panji Agnyoto Panji Agnyoto Paujiah, Wari Pipit Rengganis Puspa, Welga Putri, Dahlia Novita Putri, Maudy Anesha Putri, Revita Maulida R.Gerry Oktaviandie L rahmah, Nazmah Noviatu Rahmawati, Rahmi Raisha Rahma Khairunissa Raisha Rahma Khairunissa Raphael Rukito Raphael Rukito Beatus S. Reni Yulistiawati Reno Afriyadi Mayandika Pasha Reza Achmad Fahrezi riska putri T Rista Herlina Rizal Septiana Riznaldi Akbar Rohayati Suci Indrianingsih Rohmah, Nabila Nur Sabrina Zahra Bilqis Salshadila, Widia Silmi Yuthika Sany Sinta Lintang Kinasih Sintia Nuraeni Sofyatul Latifah Al-Farisi Suci Maharani Susanti, Atik Susi Wulandari Syauqy Maulana Harbi Tigin Lugiani Tina Rahayu Tita Nurmalinasari Hidayat Tri Nur Mujizat Usi Komalasari Vania Aurelian Vania Aurelian Vania Aurelian Wahab, Kevin Wahyu Imam Ibrohim Wilda Julliana Wina, Neng Winengsih, Wiwin WISNU SAPUTRA Wisnu Saputra Wiwin Widiawati Wulandari, Sri Asti Wulandari, Susi Yayan Taryana Yunifa, Rossa Zahra Kirana, Regina