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All Journal Bulletin of Community Engagement Equivalent : Journal of Economic, Accounting and Management
Qimyatussa’adah
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pelatihan Penggunaan Aplikasi E-RT Berbasis Web pada Rukun Tetangga 006 Perumahan Citra Puri Permata Babadan Ponorogo Hedi Pandowo; Hamim Tohari; Dian Kusumaningrum; Nova Maulud Widodo; Qimyatussa’adah; Sugiharto
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1617

Abstract

The purpose of community service that we carry out is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with information developments and manage information. The purpose of our community service is to facilitate letter-making activities by training Rukun Tetangga administrators to utilize public service applications and manage public information so that residents can keep up with the development of information and financial management of RT. With the existence of this service application, it is hoped that it can overcome the process time of making letters of introduction and collecting data for residents, both permanent residents and contract residents. The E-RT application is expected to receive full attention from the government and related parties, the existence of standard service standards and infrastructure that meet, the inhibiting factors are public interest, lack of internal support, and lack of infrastructure maintenance, there must be more active information needed, but not just socialization, and training to the public to operate online and transparent funding accountability. A computerized system is needed to facilitate a service and provide information in carrying out a community service process. One of the service activities that is always carried out every day is the service of making all forms of Certificates, Notification Letters intended for residents containing Appeals/information, data collection of underprivileged residents and health information of residents in the Rukun Tetangga area for the current condition is still carried out manually. Manual data processing is not a wrong thing, but it is less effective for processing and calculating large amounts of data, and this can result in data loss. These unwanted mistakes will be very detrimental to the development of citizen data collection
Pengaruh Struktur Kepemilikan dan Jenis Industri terhadap Tingkat Pengungkapan Modal Intelektual pada Perusahaan Sektor Perbankan dan Real Estate yang Terdaftar di Bei Tahun 2022-2024 Esa Aldian Indrayahya; Qimyatussa’adah; Hedi Pandowo
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1170

Abstract

Abstract : This research is motivated by the relatively low level of intellectual capital disclosure among companies in Indonesia, especially when compared to companies in other countries that have already adopted well-established disclosure standards. Several factors are suspected to contribute to this condition, particularly the ownership structure and industry type of a company. Therefore, this study examines the influence of ownership structure including managerial, institutional, government, and foreign ownership and industry type on intellectual capital disclosure. The analysis uses data from banking and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, employing multiple linear regression analysis with the help of SPSS version 22. The results show that managerial ownership has a significant negative effect on the level of intellectual capital disclosure. Meanwhile, government ownership, foreign ownership, and industry type all show significant positive effects. On the other hand, institutional ownership does not have a significant effect. This study is supported by the Resource-Based Theory, which views intellectual capital as a strategic resource that can provide long-term competitive advantage if managed and disclosed effectively. The findings offer a recommendation for regulators, such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), to develop standardized guidelines for intellectual capital disclosure so that non-financial reporting practices in Indonesia become more transparent, measurable, and aligned with international standards. Abstrak : Penelitian ini dilatarbelakangi oleh masih rendahnya tingkat pengungkapan modal intelektual oleh perusahaan-perusahaan di Indonesia jika dibandingkan dengan perusahaan di luar negeri yang dimana sudah menerapkan standar pengungkapan yang baik. Beberapa hal yang diduga menyebabkan rendahnya pengungkapan modal intelektual di Indonesia adalah struktur kepemilikan dan jenis industri suatu perusahaan. Sehingga penelitian ini menguji pengaruh struktur kepemilikan yang dimiliki perusahaan (seperti kepemilikan oleh manajerial, intitusional, pemerintah, asing) dan jenis industri terhadap pengungkapan modal intelektual menggunakan data perusahaan sektor perbankan dan real estate yang terdaftar di BEI tahun 2020-2024 dengan metode regresi linier berganda yang dibantu dengan software SPSS versi 22. Hasil penelitian menunjukkan bahwa kepemilikan saham oleh manajerial terbukti memiliki pengaruh yang signifikan dengan arah negatif terhadap pengungkapan modal intelektual perusahaan. Sedangkan kepemilikan saham oleh pemerintah, oleh asing, dan variabel jenis industri menunjukkan adanya pengaruh signifikan dengan arah positif terhadap pengungkapan modal intelektual. Di sisi lain kepemilikan saham oleh institusional tidak memiliki pengaruh yang signifikan terhadap pengungkapan modal intelektual. Penelitian ini didukung oleh teori resource based theory yang menyatakan bahwa modal intelektual merupakan sumber daya strategis yang dapat menciptakan keunggulan bersaing jangka panjang jika dikelola dan diungkapkan dengan baik. Penelitian ini memberikan rekomendasi bagi regulator seperti OJK dan BEI untuk segera merancang pedoman standar pengungkapan modal intelektual agar praktik pelaporan informasi non-keuangan di Indonesia menjadi lebih transparan, terukur, dan setara dengan standar internasional.
Co-Authors Dian Kusumaningrum Esa Aldian Indrayahya Hamim Tohari Pandowo, Hedi Sugiharto Widodo, Nova Maulud