Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Kajian Ilmiah
Indarti, M. G. Kentris
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Rachma, Bertha Aprilia; Widiatmoko, Jacobus; Indarti, M. G. Kentris
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11876

Abstract

Perusahaan berupaya untuk menciptakan nilai melalui pengelolaan pengetahuan sebagai sarana untuk meningkatkan pendapatan, yang pada akhirnya akan membawa perubahan dalam penciptaan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Intelektual Capital terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi dalam penelitian ini meliputi perusahaan yang terdaftar di LQ45 secara berturut - turut selama periode 2018-2022. Teknik analisis yang diterapkan adalah regresi linier berganda dan uji sobel dengan menggunakan kinerja keuangan sebagai variabel intervening. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap Kinerja Keuangan, Kinerja Keuangan berpengaruh positif Nilai Perusahaan, Intellectual tidak berpengaruh terhadap Nilai Perusahaan, disimpulkan bahwa hasil penelitian ini membuktikan bahwa Intellectual Capital berpengaruh terhadap Nilai Perusahaan memediasi terhadap Kinerja Keuangan.
Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Keuangan dengan Realisasi Anggaran sebagai Variabel Pemediasi Musyarofah, Musyarofah; Indarti, M. G. Kentris
Jurnal Maksipreneur Vol 14 No 1 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v14i1.2143

Abstract

The research aims to determine how budget planning and internal control influence budget realization at the UPT of the Central Java Provincial Health Service. To find out how budget planning, budget control, and realization influence regional financial accountability at the UPT of the Central Java Provincial Health Service. The population in this study was 300 UPT of Central Java Provincial Health Service employees. The sampling method uses purposive sampling, i.e. taking samples by determining the criteria first. These criteria are employees who are involved in budget planning and internal control/auditing and have become civil servants. Determining the sample size using the Slovin formula obtained 171 respondents. The data collection method uses a questionnaire. Data analysis uses linear regression analysis. Based on the research results, it can be concluded that budget planning and internal control influence the realization of the Central Java Provincial Health Service UPT budget. Budget planning, internal control, and budget realization influence the financial accountability of the UPT of Central Java Provincial Health Service. Budget realization mediates the influence between budget planning and internal control on the financial accountability of the UPT of Central Java Provincial Health Service.
Optimalisasi Modal Manusia, Struktural, dan Relasional dalam Meningkatkan Kinerja Keuangan: Studi pada Perusahaan Manufaktur Syariah Ramadhan, Titto Rafi’; Indarti, M. G. Kentris
Jurnal Kajian Ilmiah Vol. 25 No. 2 (2025): May 2025
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/47adke56

Abstract

Financial performance is a crucial aspect in assessing the success of a company, both internally and externally. Capital structure, which reflects the proportion of debt and equity, plays a significant role in determining company performance. This study focuses on the sharia manufacturing sector in Indonesia, which contributes significantly to economic growth, with growth reaching 7.07% in the second quarter of 2021. The study analyzes the influence of intellectual capital, including human capital, structural capital, and relational capital, on financial company performance, with control variables such as company age and capital structure. Using Purposive sampling within 75 sharia manufacture companies on 3 years period 2021-2023. This study is limited to the sharia manufacturing sector and the 2021-2023 period, so generalization of the results should be done cautiously. These findings emphasize the importance of cost efficiency and resource allocation to improve financial performance, as well as the need for a deeper understanding of intellectual capital in formulating effective business strategies. The results show that capital structure has a positive also significant effect on Return on Assets (ROA), while company age has no significant effect on ROA. The regression model used is able to explain 23.5% of the variation in ROA, indicating the presence of other factors influencing company performance
Co-Authors Jacobus Widiatmoko, Jacobus Musyarofah Musyarofah, Musyarofah Rachma, Bertha Aprilia Ramadhan, Titto Rafi’