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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha ProBank: Jurnal Ekonomi dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Mirai Management EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal ASET (Akuntansi Riset) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management YUME : Journal of Management Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Leny Suzan
Universitas Telkom
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Intellectual capital disclosure factors: company age, company size, and gender diversity in property & real estate companies listed on the IDX Leny Suzan; Salsabilla Putri Anisha
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244303

Abstract

Intellectual capital disclosure (ICD) is becoming increasingly important to increase corporate transparency and stakeholder trust. This study uses the ICD-In (Intellectual Capital Disclosure-Indonesia) index to examine how different variables affect intellectual capital disclosure. These characteristics include company age, company size, and gender diversity. Secondary data was employed for quantitative research method in this study.  The analysis included all real estate and property companies listed on the Indonesia Stock Exchange from 2018 to 2022. The 85 data observations were purposefully sampled from 17 companies.  The data was analysed using descriptive statistics and panel data regression. Company size, company age, and gender diversity are shown to have an impact on intellectual capital disclosure. Age of company and gender diversity do not effect on the disclosure of intellectual capital; nevertheless, the size of company size has a significant positive effect on intellectual capital disclosure.
Company value: the influence of intellectual capital, growth opportunity, and dividend policy Leny Suzan; Shenny Syamsudin
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244352

Abstract

This study aimed to investigate the causes of the decline in stock prices during the COVID-19 pandemic, which can be analyzed based on intellectual capital, growth opportunity, and dividend policies. Therefore, this research focuses on how these variables can influence company value of manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018 to 2022. Data from 10 companies were analyzed. The simultaneous analysis shows that intellectual capital, growth opportunities, and dividend policy collectively impact company value. In this study, the value of F-statistic is 0.001687, meaning there is a very small probability (less than 0.17%) that the observed results happened by chance. The coefficient of determination indicates that these three variables explain 23.12% of the variation in company value during the study period, while 76.88% is influenced by unexamined factors. Upon closer examination (partial analysis), it is evident that only growth opportunities significantly contribute positively to company value. In contrast, intellectual capital does not demonstrate a positive effect, and dividend policy does not exert a significant negative influence on manufacturing companies in the food and beverage sub-sector listed on the indonesia stock exchange from 2018 to 2022.
Influences on financial statement integrity: the role of intellectual capital, independent commissioners, and gender diversity Leny Suzan; Fadiyah Beliacintiana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244353

Abstract

This study aimed to determined the impact of intellectual capital, independent commissioners, gender diversity, and financial statement integrity in property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. In today's rapidly evolving business landscape, the urgency of leveraging intellectual capital is paramount for fostering innovation and driving sustainable growth. Financial statement integrity in this study was measured using market to book value (MBV). The population included property and real estate companies listed on the IDX for the period 2019-2023. Purposive sampling was used to select 8 companies meeting the criteria, providing a total of 40 observation data points. Panel data regression analysis was performed using E-views 12. Results indicate that intellectual capital, independent commissioners, and gender diversity had a simultaneous effect on financial statement integrity. However, intellectual capital and independent commissioners did not affect financial statement integrity, while gender diversity had a negative impact on financial statement integrity. Property and real estate companies should enhance financial statement integrity to increase investor confidence, strengthen market reputation, and gain sustained competitive advantage.
Gender Diversity, Firm Age, and Intellectual Capital Disclosure: A Multi-Country Study of ASEAN Banks Wandira, Nabila Ayu; Suzan, Leny
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 2 (2025): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i2.57948

Abstract

Intellectual capital disclosure reflects how firms communicate information about human, structural, and relational capital, which is essential in knowledge-intensive sectors such as banking. This study provides a novel cross-country analysis of how board gender diversity and firm maturity influence intellectual capital disclosure in ASEAN banking markets, positioning profitability as a governance-conditioned control variable. Using panel data from 52 listed banks during 2019–2023, the study employs descriptive statistics and panel regression analysis. Firm age is measured by years since listing, and gender diversity is proxied by the proportion of female directors on the board. The findings show that firm age does not significantly affect intellectual capital disclosure, whereas gender diversity has a positive and significant impact. Profitability strengthens the explanatory power of the model. The results imply that enhancing board gender diversity may serve as an effective governance mechanism to improve transparency in intangible asset reporting within emerging financial markets.
Pengaruh Intellectual Capital, Profitabilitas Dan Leverage Terhadappnilaii Perusahaann(Penelitian Kasus Pada Sub Sektor Makanan Dan Minuman Yangnterdaftar Di Bursa Efek Indonesia Tahun 2019-2023) Reyhan Panja Devrizal; Leny Suzan
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Industri makanan dan minuman merupakan salah satu sektor manufaktur yang berkontribusi signifikan terhadappertumbuhan ekonomi nasional. Sektor ini memainkan peran penting dalam meningkatkan produktivitas, investasi,ekspor, serta penyerapan tenaga kerja di Indonesia. Nilai perusahaan mencerminkan kondisi suatu perusahaan danmenjadi faktor penilaian utama bagi calon investor dalam menentukan prospek investasi. Oleh karena itu, setiappemilik perusahaan berupaya memberikan sinyal positif kepada publik guna menarik modal eksternal yang dapatmendukung peningkatan aktivitas produksi.Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital,profitabiltias, dan leverage terhadap nilai perusahaan pada perusahaan sub-sektor makanan dan minuman yangterdaftar di Bursa Efek Indonesia selama periode 2019-2023. Metode penelitian yang digunakan adalah kuantitatif,dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang tersedia di situsresmi perusahaan serta Bursa Efek Indonesia. Objek penelitian ini mencakup perusahaan sub-sektor makanan danminuman yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 2019-2023. Sampel penelitian terdiri dari 21perusahaan dengan periode penelitian selama 5 tahun, sehingga total data yang dianalisis berjumlah 105 observasi.Teknik purposive sampling digunakan dalam pemilihan sampel, sementara analisis data dilakukan dengan metodeanalisis statistik deskriptif serta analisis regresi data panel.Kata kunci: Intellectual Capital, Leverage, Nilai Perusahaan, Profitabilitas
Pendampingan Pelaporan Pajak Badan Leny Suzan; Dewa Putra Krishna Mahardika; Koenta Adji
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Business tax reporting for company is a requirement that must be fulfilled every year. For small and micro entrepreneurs who have limited human resources who understand taxation, the obligation to report taxes can be an important issue that can lead to errors in reporting and paying taxes. With this background, the community service team from the Faculty of Economics and Business, Telkom University, carried out community service activities with the theme "Assistance in Corporate Tax Reporting" aimed at business actors who are members of the Indonesian Consultants Association (Perkindo) in the West Java region. The activity was held on February 29 2024 with a total of 25 participants. The aim of carrying out community service activities this time is to increase the awareness of business actors regarding the tax regulations currently in force as well as improve the skills of business actors in the issue of calculating and reporting taxes.
Pengaruh Intellectual Capital dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Variabel Kontrol Ukuran Perusahaan Angelia Tampubolon; Leny Suzan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4701

Abstract

Nilai perusahaan adalah kondisi yang mencerminkan kepercayaan publik yang terakumulasi melalui berbagai tahapan sejak pendiriannya. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital, dan kepemilikan manajerial terhadap nilai perusahaan dengan variabel kontrol ukuran perusahaan pada perusahaan sub sektor properti dan real estate yang terdaftar di bursa efek indonesia periode 2018-2022, baik secara simultan maupun parsial. Penelitian ini menggunakan metode kuantitatif. Analisis data penelitian ini menggunakan statistik deskriptif dan regresi data panel. Pengambilan sampel dalam penelitian ini mengadopsi metode purposive sampling. Penelitian ini melibatkan 18 perusahaan sebagai sampel, dengan total 90 data observasi. Hasil penelitian menunjukkan bahwa intellectual capital dan kepemilikan manajerial secara simultan berpengaruh terhadap nilai perusahaan. Secara parsial intellectual capital tidak berpengaruh terhadap nilai perusahaan dan kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan.
The Influence Of Firm Size, Firm Age and Leverage On Intellectual Capital Disclosure Muhammad Farhan Baihaki; Leny Suzan
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9547

Abstract

The disclosure of intellectual capital an intangible asset category governed by PSAK No. 19 (Revised 2009) is typically reported within a firm’s annual report. Such reporting customarily addresses three principal dimensions: human capital, structural capital, and relational capital. This research investigates whether firm size, firm age, and financial leverage exert significant effects on the extent of intellectual capital disclosure. The study population comprises property and real-estate firms listed on the Indonesia Stock Exchange over the 2020–2024 period. Using purposive sampling, the research selects 33 firms, yielding 165 panel observations. A quantitative methodology and panel regression analysis are implemented with EViews 12 to test the hypotheses. The findings are intended to illuminate determinants of intellectual capital disclosure for practitioners and to underscore the need for firms to monitor evolving disclosure requirements and standards pertaining to intangible informatio.
Biaya Lingkungan pada Limbah Kemasan Makanan Dewa Putra Krishna Mahardika; Leny Suzan; Azam Fadhillah Mulki; Teodora Winda Mulia
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 3 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i3.42

Abstract

Isu sampah merupakan isu yang sering diabaikan oleh produsen saat melakukan produksi, termasuk usaha kecil dan menengah (UKM). Pengabaian tersebut menyebabkan sampah menjadi produk akhir yang tidak direncanakan dan berakhir menumpuk pada tempat pembuangan akhir. UKM kuliner sebagai salah satu sektor yang berkontribusi terhadap perekonomian juga berkontribusi terhadap penumpukan sampah. Guna meningkatkan kesadaran akan dampak negatif dari kemasan makanan maka dijalankan sosialisasi terkait isu sampah melalui kegiatan pengabdian kepada masyarakat. Kegiatan tersebut berhasil meingkatkan kesadaran peserta yang diukur berdasarkan perbandingan antara nilai pada tahap pra edukasi dan tahap paska edukasi. Implikasi dari peningkatan kesadaran tersebut akan membuat para UKM akan mempertimbangkan isu kemasan dalam proses produksi. Abstract Waste management is often neglected by producers, including Small and Medium Enterprises (SMEs), during the production stage. This lack of initial consideration means waste is an unplanned final product of the design process, inevitably leading to its accumulation in landfills. SMEs in the food and beverages (F&B) sector, while significant economic contributors, are also major contributors to this waste problem. To address this, a workshop was held to enhance awareness among F&B SMEs regarding effective waste practices. The workshop successfully raised participant awareness, as evidenced by significantly improved scores in post-test assessments compared to pre-tests. A key implication of this increased awareness is the expectation that F&B SMEs will now prioritize and consider sustainable packaging options during their product design and production processes.
Pelatihan Pemilihan Kemasan Makanan Dengan Pempertimbangkan Biaya Lingkungan Dewa Mahardika; Leny Suzan; Teodora Winda Lasdi; Azam Fadhillah
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 3 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i3.1868

Abstract

Isu limbah sering kali diabaikan oleh produsen dalam proses produksi, termasuk oleh sektor Usaha Mikro dan Kecil (UMK). Pengabaian ini menyebabkan sampah menjadi tempat akhir tidak terencana yang memicu akumulasi beban pada Tempat Pembuangan Akhir (TPA). Sebagai sektor yang berkontribusi signifikan terhadap perekonomian, UMK kuliner sekaligus menjadi salah satu penyumbang utama limbah kemasan. Guna memitigasi dampak negatif tersebut, kegiatan pengabdian kepada masyarakat dilakukan melalui sosialisasi dan edukasi mengenai urgensi pengelolaan sampah kemasan. Kegiatan ini berhasil meningkatkan kesadaran peserta secara signifikan, yang divalidasi melalui perbandingan skor antara tahap pre-test (pra-edukasi) dan post-test (pasca-edukasi). Implikasi dari peningkatan kesadaran ini diharapkan dapat mendorong pelaku UMK untuk mengintegrasikan aspek ramah lingkungan dalam pemilihan kemasan pada proses produksi mereka.
Co-Authors , Nurmalasari Abd. Rasyid Syamsuri Ade Amara Dini Afifah, Istighfarin Eka Nur Alifia Salsabila Almanda, Syalsabilla Chyntia Amalia Cahya Rini Anak Agung Istri Sri Wiadnyani Andi Muhammad Rayhan Angelia Tampubolon Anggun Rizki Novira Anisa Anggraeni, Anisa Anisha, Salsabilla Putri Annaya Rizha Fairy Aprilia , Venni Ardan Gani Asalam Ardhiestadion, Alexandra Aryuning Heryustitriasputri Assyifa, Andi Ecce Nada Astari Rasyid, Raisya Azam Fadhillah Azam Fadhillah Mulki Baihaki, Muhammad Farhan Beliacintiana, Fadiyah Bella Rifci Permata Devi Bethari Shakuntala Chusnul Khotimah Citra Sukmadilaga Dara Rahma Septia - Dekri Ardiansyah Devi, Bella Rifci Permata Dewa Mahardika Dewa PK. Mahardika Dewa PK. Mahardika, Dewa PK. Dewa Putra Krishna Mahardika Dewi Wulan Dhian Wahyuni Djusnimar Zultilisna Erfa Fauzi Excelina, Chika Fadiyah Beliacintiana Faris Rekzy Ghiyatsul Haq Fatin, Aisya Nisrina Fauzananda Musrady, Raihan Aqil Febrial Pratama Febrianti Siagian, Hosanna Alicia Hafidza Qurrota Ayunina Hana, Tri Selomita Hanifa, Alya Amany Hanifah Khadrinur Hannah Joevanty Ichwan Nul Ichsan Ida Farida Ilyasa, Fabian Daffa Jihan Fadlilah Zatayumni Jihan Septiani Putri Kusworo Kania, Triasafa khairunnisa runny Effendi Koenta Adji Kurnia . Lumbantobing, Alfrina Mahardika, Dewa Manurung, Liana S K Marsheli Indira Putri Marwiyati, Ni Nyoman Meldiyana Trianadifa Suharto Mentari Utami Supriyadiputri Muhammad Farhan Baihaki Muhammad Iqbal Muhammad Iqbal Muhammad Muslih Muhammad Musllih Munadi Munadi Mutiah, Noraini Fairuth Nabila Choirunnisa Namira Azzahra Nikita Melisa Siallagan Nina Rizkita Amaliyah Noraini Fairuth Mutiah Novianti, Silvia Nur Aini, Hani Nur Rahma Shafira Nuraini Anis Arifah Nurhakim, Qoyyimah Nurhidayah, Lamis Salsabila Nurul Izza Ramadhani Padma Priyono Pandan Maywulan Megawati Pratama, Febrial Pratiwi, Shela Pungki Atma Negara Putri Andini Putri Andini, Putri Putri, Deliana Putri, Nafika Andria Putri, Shafitri Berliana Rachmawati, Restika Okta Rahmawati Kartikasari Raisya Astari Rasyid Ramadhan, Muh. Risandi Ramadhani, Risqa Putri Ramadhanti, Nadya Amelia Ramadita, Elke Sonia Ranti, Denia Reyhan Panja Devrizal Rifaldi Juliawan Rizaldi, Viola Rosselini Sabila, Raissa Salsa Salsabilla Putri Anisha Sausan Nabilah R. Setiawan, Faysa Adityar Shenny Syamsudin Sidauruk, Marta Rosiana Siti Jasmine Dwi Santosa Sujati, Hardilana Syalsabilla Chyntia Almanda Syamsudin, Shenny Teodora Winda Lasdi Teodora Winda Mulia Tri Utami Lestari Wahyuningrum, Septiani Wandira, Nabila Ayu Widjaya, Qizza Angeline Wijaya, Muhammad Marhandega Yolandha Ayudya Fitriana Yuliani, Ratu Andri