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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Laa Maisyir Jurnal Ekonomi Islam Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIPkM Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Jurnal Mahasiswa Akuntansi Samudra Paradoks : Jurnal Ilmu Ekonomi IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting) E-Jurnal Akuntansi JESH: Journal of Economics, Social, and Humanities
Bima Cinintya Pratama
Universitas Muhammadiyah Purwokerto
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Intellectual Capital and Bank Productivity: The Moderating Role of Risk Management in Indonesia and Malaysia Damayanti, Desi Fitria; Pratama, Bima Cinintya; Fakhruddin, Iwan; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1727

Abstract

This study aims to analyze the effect of intellectual capital on bank productivity and the role of risk management as a moderating variable in the banking industry in Indonesia and Malaysia. The components of intellectual capital examined include human capital, structural capital, and physical capital (capital employed), with a total sample of 162 data from 59 banks selected using purposive sampling techniques during the period 2021-2023. The results indicate that human capital has a positive influence on bank productivity, while structural capital and physical capital show a negative influence. Additionally, risk management was found to have a negative influence on bank productivity, suggesting that overly stringent risk management approaches may hinder the optimal utilization of resources. These findings have important implications for the management of intellectual resources and risk in improving the competitiveness and performance of the banking sector, for example in the ASEAN region, such as Indonesia and Malaysia.
MARKET ORIENTATION AND ENVIRONMENTAL PRODUCT INNOVATION ON BUSINESS PERFORMANCE : THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Sandy Hana Widya Sims; Bima Cinintya Pratama; Iwan Fakhruddin; Nur Isna Inayati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.18264

Abstract

This study aims to analyze the effect of market orientation and environmental product innovation on business performance in MSMEs, with competitive advantage as a mediating variable. Market orientation is a factor that allows MSMEs to survive and thrive in increasingly fierce competition. In addition, environmentally based product innovation focuses on developing environmentally friendly products. This research uses a quantitative method with a survey approach to a number of MSME actors. The targets of this research were MSME actors in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen Regencies. The data used uses primary data and used a sample of 200 respondents. The analytical tool used in this research is Smart-PLS by using the inner model, outer model, and hypothesis testing. Outer model is used for validity and reliability tests. Inner model is used for R-square and F-square tests and hypothesis testing using Bootstrapping testing. The results of this study indicate that the variables of Market Orientation, Environmental Product Innovation, and Competitive Advantage have a positive effect on Business Performance. The practical implication of this study is that MSMEs must pay attention to and optimize business potential by considering Market Orientation, Environmental Product Innovation, Competitive Advantage to improve business performance. Keywords: Business performance, Competitive advantage, Environmental product innovation, Market Orientation.
Islamic governance, sharia supervisory board, environmental performance, and Islamic social reporting: Evidence from Indonesia Akbar Nugroho, Andes; Cinintya Pratama, Bima; Fakhruddin, Iwan; Wibowo, Hardiyanto
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5294

Abstract

Islamic social reporting has been recognised as a major concern in Islamic accounting research in Indonesia. However, research on this issue still remains more paucity of evidence. The purpose of this study was to determine the effect of Islamic governance scores, sharia supervisory board education, cross membership of sharia supervisory boards, and environmental performance on Islamic social reporting. The population used in this study is Sharia Commercial Banks listed on the Financial Services Authoruty (OJK) during 2008-2020. The sampling technique used was purposive to obtain a sample of 150 companies that met the criteria. This study employed multiple regression analysis using the SPSS program to analyze the data. The results of this study showed that Islamic governance score and environmental performance had a positive effect on the disclosure of Islamic social reporting. On the other hand, the result further indicated that the education of the sharia supervisory board and cross-membership of the sharia supervisory board had no effect on the disclosure of the Islamic social reporting disclosure. The results contribute to providing fruitful insights to Islamic banks that Islamic governance score and environmental performance are two crucial factors determining the Islamic social reporting.
Do the characteristics of sharia supervisory board affect the disclosure of Islamic social reporting? Ratna Sari, Wulan; Pratama, Bima Cinintya; Fakhruddin, Iwan; Wibowo, Hardiyanto
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.5684

Abstract

The realm of Islamic accounting research places significant importance on Islamic Social Reporting (ISR), recognizing its indispensable role and considerable impact. The objective of this study is to assess the extent of disclosure in ISR by examining the impact of various factors such as the frequency of Sharia Supervisory Board (SSB) meetings, the presence of multiple positions held by the SSB members, the educational background of the SSB members, and the Islamicity Performance Index (IPI). This study uses a sample of Islamic banks in Indonesia with selected through purposive sampling method and obtained 154 samples that met the criteria. To test the research hypothesis, panel data regression model analysis was used. The results show that the frequency of SSB Meetings and Zakat Performance Ratio (ZPR) has a positive impact on the disclosure of ISR. The concurrent position of the SSB has no effect on the disclosure of ISR. The educational background of the SSB has no effect on the disclosure of ISR. Several other variables in the IPI also do not affect the disclosure of ISR because high and low financing, income distribution, comparison of director and employee salaries, and income and investment channels are considered not to affect the disclosure of ISR. The findings of this study offer valuable insights suggesting that augmenting the frequency of meetings conducted by the SSB and increasing zakat contributions made by Islamic commercial banks in Indonesia can result in an improved level of disclosure pertaining to ISR by the respective companies.
INTELLECTUAL CAPITAL DISCLOSURE OF COMMERCIAL BANKS IN INDONESIA: AUDIT COMMITTEE COMPETENCY AND THE MODERATING ROLE OF CORPORATE OWNERSHIP Fauzan, Muhammad Abilio; Pratama, Bima Cinintya; Hariyanto, Eko; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7153

Abstract

This study aims to examine the effect of aspects of good corporate governance, namely audit committee competence and concentration of ownership and institutional ownership on Intellectual Capital Disclosure, and consider the moderating effect of concentration of ownership and institutional ownership on Intellectual Capital Disclosure. This study used a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017-2021 period. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the random effect model to examine the relationship between variables in the regression model 1, and the fixed effect model in the regression model 2. This study reveals that the audit committee competency variable has a positive effect on Intellectual Capital Disclosure. The ownership concentration variable has no effect on Intellectual Capital Disclosure. Institutional ownership variable has no effect on Intellectual Capital Disclosure. Meanwhile, this study cannot prove the role of the ownership concentration variable in strengthening or weakening the competence of the audit committee on Intellectual Capital Disclosure. Meanwhile, the institutional ownership variable weakens the relationship between audit committee competence and Intellectual Capital Disclosure.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND THE BOARD OF COMMISSIONERS ON CSR Widayanti, Leni; Inayati, Nur Isna; Pramono, Hadi; Pratama, Bima Cinintya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11346

Abstract

The research aim to find out how profitability, liquidity, number of board of commissioners, performance of the board of commissioners, and representation of female board of commissioners affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. Some of the tests used are the Brush and Pagan Lagrangian Multiplier, Chow, Hausman, and Hypothesis tests. This research hypothesis test shows a positive influence of profitability on CSR Meanwhile, the liquidity and diversity of the board of commissioners do not influence CSR.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM Zainavy, Shafa Fadia; Pratama, Bima Cinintya; Fakhruddin, Iwan; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.10162

Abstract

This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use. This research concerns using e-filing as an annual income tax reporting system at the KPP Pratama Purwokerto. This study utilized the population of e-filing users to report annual income taxes by spreading a research questionnaire completed by 200 users. The answers are processed by SMART PLS multiple regression using descriptive statistics, outer model testing (convergent validity, discriminant validity, combined reliability), inner model testing (r-squared, f-squared), and hypothesis testing, suitable methodologies for this study. Multiple regression analysis showed a positive correlation between intention to use, performance expectancy, effort expectancy, and trust. The easiness of the system, accessibility, an impression of trust in the system and the government, and beneficial help for taxpayers in implementing the tax reporting system contribute to the positive effect of performance expectancy, effort expectancy, trust, and perceived risk. Due to the emergence of fear, anxiety, and uncertainty in using the internet and the system as a medium for reporting annual individual tax returns through E-Filing, perceived risk negatively affected the intention to use.
Growth, Competition, and Efficiency towards Net-Profit-and-Loss Sharing Margin: Study of Indonesian Islamic Microfinance Institutions Pratama, Bima Cinintya; Innayah, Maulida Nurul
Journal of Islamic Economics Lariba Vol. 5 No. 1 (2019)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss1.art4

Abstract

For past years, many critics has been faced on Microfinance institutions (MFIs) facing because of their tendency of taking high margin. Therefore, it is important to understand the factors that affect margin in microfinance industry. This study examines the effect of MFIs growth, competition, and efficiency on the margin. The data collected from Otoritas Jasa Keuangan (OJK) database from 2011-2016 and conducted on Indonesian Islamic MFIs. The final sample used in this study consists of a total of 2160 observations. This study uses panel data regression model analysis to analyze the obtained data. The results obtained from this study showed that Net-profit-and-loss sharing margins (NPLS) are able to be explained by MFIs growth and efficiency but not with HHI, which is the proxy of the degree of competition.
The Effect of Intellectual Capital towards Firm Performance and Risk with Board Diversity as a Moderating Variable: Study in ASEAN Banking Firms Innayah, Maulida Nurul; Pratama, Bima Cinintya; Hanafi, Mamduh Mahmadah
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.21487

Abstract

This paper finds out the impact of intellectual capital on firm performance and risk. Moreover, this paper also examines whether the board diversity in terms of gender and nationality can strengthen the effect of intellectual capital towards firm performance and risk that operates in banking industries in ASEAN. The data in this study obtained from Bloomberg and OSIRIS database and also the firm’s annual reports over the period of 2012-2016 (375 observations) and conducted in ASEAN countries, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand. The results find that the efficient and effective use of intellectual capital will make the firms achieved higher performance. Meanwhile, intellectual capital can help reduce credit risk. In the interaction effect, the result is consistent with social psychology theory and shows that the presence of board diversity actually reduces firm performance and increases risk.
Analysis of the Effect of Work Motivation, Competence, Compensation, Workload, and Discipline on Employee Performance (Case Study at PT. Sumber Segara Primadaya (S2P) Cilacap) Syahreiza, Muhammad; Rachmawati, Erny; Purwidianti, Wida; Pratama, Bima Cinintya; Astuti, Herni Justiana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5017

Abstract

This research aims to analyze the influence of work motivation, competence, compensation, workload, and work discipline on employee performance in the S2P Cilacap environment. The data collection method used convenience sampling and obtained a sample of 100 respondents. Data were collected using a questionnaire which was analyzed using Structural Equation Modeling (SEM) PLS version 3.2. Testing results show that compensation, work discipline, and workload have a positive effect on employee performance, but competence and motivation have no effect. However, this study has limitations due to its focus on one location and limited sample size. The results of the analysis show that 86.8% of the variation in employee performance can be explained by the factors studied, while the remaining 13.2% are other variables such as self-efficacy, organizational culture, and work environment, as well as expanding the scope of research locations, by conducting research This is expected to provide benefits for the company.
Co-Authors Adhitia Nur Fatah Adinda Nur Afifah Aditya Prasetyanto Afriatun Khasanah Ailsa Nadiyah Shabrina Ainunnisa Al Rumra Akbar Nugroho, Andes Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Aldena Selavi Alfalisyado Alfato Yusnar Kharismasyah Alvito Rido Amalia Utami Amrizah Kamaluddin Andes Akbar Nugroho Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Ani Kusbandiyah Annafi Nur Dwitarani Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa, Salsa Rizky Dwi Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Ayu Setyaningrum Aziz, Muhammad Minanul Azmi Fitriani Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Benita Herliana Maharani Chichi Dwi Rismawati Cici Wardiati Damayanti, Desi Fitria Dania Febriana Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Desy Meliawati Deva Nailul Faiz Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dirgantari, Novi Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Hariyanto Eko Hariyanto Eko Haryanto Elviani, Desvitra Enjang Meylani Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Faiz, Deva Nailul Fatmah Bagis Fatmah Bagis Fauzan, Muhammad Abilio Felia Oktafiani Fitriati, Azmi Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Ghefira Putri Ardhana Hadi Pramono Hadi Pramono Hadi Pramono Halim Pandu Latifah Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hayuningtyas, Faizah Diah Helena Ali Tahara Hepy Dwi Aranita Herman Felani Herman Felani, Herman Herni Justiana Astuti Herni Justiana Astuti Hoerunisa, Nadila Ian Himawan Susanto Ikbar Andriano Ilma Hartikasari, Annisa Imansyah, Akbar Inayati, Nur Isna Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Ismail, Aji Fajar Isna Inayati, Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Karbaila, Felicity Zahro Tunisa Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Kuswara, Arif Rahman Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M Makhrus M. Raflihuda Satriawan Mamduh M. Hanafi Marcela Anggi Puspitasari Mastur Mujib Ikhsani Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Melamaulidah Melamaulidah Miftahul Furqon Muchammad Agung Miftahuddin Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Khoerunisa Naelati Tubastuvi Naufal Hibatulloh Neva Widya Romadhan Ninda Ayu Primadani Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Novi Dirgantari Nur Isna Inayati Nurunnisa Ayung Prinika Sugianto Pandansari, Tiara Panji Aryandaru Pramurindra, Rezky Purnadi Purnadi Putri Dea Apriliana Qashash Medya Supriyanto Qurratul Ain, Syifa Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Giyanti Rahmawati, Dwi Vina Ratna Sari, Wulan Raya Anandita Puspaning Adhisti Retnaningrum, Maharani Retno Flamboyan Rifka Utami Arofah Rimbawan, Bagas Akbar Dwi Pangestu Riri Ariyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Santoso, Selamet Eko Budi Sasongko, Karin Maharani Selamet Eko Budi Santoso Selfia Ajeng Kinasih Putri Himawan Sharla Aurellia Beryl Shukriah Saad Silvia Rosalina Silvia Rosalina Siti Fatimah Siti Nur Azizah Siti Nur Azizah Siti Syaqilah Hambali Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Suryo Budi Santoso Suryo Budi Santoso Syahreiza, Muhammad Tiara Meilan Putri Tiara Pandansari Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wida Purwidianti Widayanti, Leni Wirnarni, Dwi Wulan Ratna Sari Wulan Ratna Sari Wulan Setiyowati Wuni Utari Yessy Anggriani Yugi Maheswari ES Yunita Restufani Zaidatul Khauliyah, Desi Zainavy, Shafa Fadia Zulfikar Ali Ahmad