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All Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi KINERJA : Jurnal Ekonomi dan Bisnis
Sasmaya, Shabrina Dea
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI INDONESIA Kurniawan, Elan; Sasmaya, Shabrina Dea
Kinerja Vol 7 No 02 (2024): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i02.4277

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019 – 2023. Variabel independen yang digunakan dalam penelitian ini adalah intellectual capital dengan tiga komponen yaitu Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) dan variabel dependen adalah kinerja keuangan dengan rasio Return on Equity (ROE). Objek dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2019-2023. Sampel diambil dengan menggunakan metode Purposive Sampling dengan kriteria tertentu. Sampel yang digunakan adalah 16 perusahaan properti dan real estate yang memiliki laporan keuangan lengkap. Metode analisis yang digunakan adalah analisis regresi linier berganda, uji t, uji f. Data diolah menggunakan software E-Views 12. Hasil penelitian ini menunjukkan bahwa : Human Capital Efficiency berpengaruh positif terhadap ROE, Structural Capital Efficiency berpengaruh positif terhadap ROE dan Capital Employed Efficiency berpengaruh positif terhadap ROE.
Sistem Pengendalian Manajemen, Inovasi, dan Kinerja Organisasi: Tinjauan Literatur Sistematis Sasmaya, Shabrina Dea
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 1 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i1.2271

Abstract

This study aims to conduct a systematic literature review on the development of management control systems (MCS) and their relationship with innovation, business strategy, and organizational performance. Through an analysis of 20 journal articles published between 1997-2024, the study identified four main themes: (1) the conceptual evolution of MCS from a traditional perspective to a Levers of Control framework; (2) the role of MCS in encouraging organizational innovation; (3) the fit between MCS and business strategy for performance; and (4) MCS transformation in the era of digitalization and crisis. The findings show that MCS not only serves as a control tool but also as an enabler of innovation when designed with a balanced approach. This research identifies research gaps in the context of family companies in Indonesia, the implementation of MCS in conditions of extreme uncertainty, and the role of digitalization in MCS transformation for sustainability. The results of this review provide theoretical contributions in understanding the dynamics of MCS and practical recommendations for managers in designing control systems that support innovation and sustainable performance.
Co-Authors Kurniawan, Elan