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The effect of intellectual capital on market performance with bank efficiency as a mediation variable Siti Rachmah; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17394

Research aims: The COVID-19 pandemic caused capital market conditions, especially the banking sector, to decline. Therefore, a strategy is needed to help increase the market value of banking companies so that capital market conditions for the banking sector can be stable. The plan that can be implemented is to properly improve the management of the company's intellectual capital and improve efficiency in these banking companies so that the banking industry can develop and regain its existence in the capital market. This study aims to empirically test and prove the effect of intellectual capital on market performance mediated by banking efficiency.Design/Methodology/Approach: This study used a quantitative approach with a sample of banking sector companies on the Indonesia Stock Exchange in 2017-2021. The data met the criteria of 37 companies with a total of 117 observations. The banking efficiency testing method used Data Envelopment Analysis (DEA). Furthermore, the analysis of the hypothesis testing phase utilized multiple linear regression methods.Research findings: The study revealed that intellectual capital positively affected market performance. Second, intellectual capital had a positive impact on banking efficiency. Third, banking efficiency had a positive effect on market performance. Fourth, banking efficiency could fully mediate the relationship between intellectual capital and market performance.Practical and Theoretical Contribution/Originality: This study can provide input to companies to obtain high corporate value and competitive advantage. Thus, companies must pay attention to their intellectual capital. The results of this study were empirical evidence of the resource-based view theory in the utilization of intellectual capital and provided empirical evidence regarding the effect of intellectual capital on market performance through bank efficiency as a mediating variable.Research limitation: Business efficiency measurement utilized a non-parametric approach using Data Envelopment Analysis which has the limitation that each input and output unit is identical to other units of the same type.

The effect of intellectual capital on market performance with bank efficiency as a mediation variable Siti Rachmah; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17394

Research aims: The COVID-19 pandemic caused capital market conditions, especially the banking sector, to decline. Therefore, a strategy is needed to help increase the market value of banking companies so that capital market conditions for the banking sector can be stable. The plan that can be implemented is to properly improve the management of the company's intellectual capital and improve efficiency in these banking companies so that the banking industry can develop and regain its existence in the capital market. This study aims to empirically test and prove the effect of intellectual capital on market performance mediated by banking efficiency.Design/Methodology/Approach: This study used a quantitative approach with a sample of banking sector companies on the Indonesia Stock Exchange in 2017-2021. The data met the criteria of 37 companies with a total of 117 observations. The banking efficiency testing method used Data Envelopment Analysis (DEA). Furthermore, the analysis of the hypothesis testing phase utilized multiple linear regression methods.Research findings: The study revealed that intellectual capital positively affected market performance. Second, intellectual capital had a positive impact on banking efficiency. Third, banking efficiency had a positive effect on market performance. Fourth, banking efficiency could fully mediate the relationship between intellectual capital and market performance.Practical and Theoretical Contribution/Originality: This study can provide input to companies to obtain high corporate value and competitive advantage. Thus, companies must pay attention to their intellectual capital. The results of this study were empirical evidence of the resource-based view theory in the utilization of intellectual capital and provided empirical evidence regarding the effect of intellectual capital on market performance through bank efficiency as a mediating variable.Research limitation: Business efficiency measurement utilized a non-parametric approach using Data Envelopment Analysis which has the limitation that each input and output unit is identical to other units of the same type.

Effectiveness of Project-Based Learning in Accounting Practicum: A Quasi-Experimental Study Rachmah, Siti; Nur Maula, Farisa
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4452

This study aims to analyze the effectiveness of implementing Project-Based Learning (PBL) in improving student learning outcomes and perceptions in the Accounting Practicum course. The primary background of this research is the gap between theory and practice, as well as the industry demand for graduates capable of solving real-world problems. The research method employed was a quasi-experimental design with pre-test and post-test measures involving 62 students. The PBL implementation was conducted in two stages: the structured conceptual briefing stage (pre-test) and the design stage of an accounting module project based on actual micro, small, and medium enterprises (post-test). The results indicate a statistically significant improvement in learning outcomes (p < 0.001), with the mean score increasing from 77.06 to 81.46. Qualitative analysis of student project reports demonstrated enhanced abilities in problem identification, system design, and solving complex problems. The findings conclude that PBL is effective in enhancing students' cognitive competencies and practical skills, as well as transforming their roles from passive recipients to active and creative solution designers.

Environmental Management Accounting Assistance at TPST 3R Mulyoagung Bersatu Putra, Indra Lukmana; Junus, Mochammad; Imam, Muhammad Kholisul; Rachmah, Siti; Risdiana, Devi Mega; Khoiriyah, Rizqiyatul
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2670

Purpose: The Community Engagement Program (PKM) aims to address the challenges faced by TPST 3R Mulyoagung Bersatu in managing financial data related to waste management. Enhance their capacity in Environmental Management Accounting through targeted mentoring and accountability. Method: Activities were conducted under an existing MoU between Politeknik Negeri Malang and TPST 3R Mulyoagung Bersatu. A participatory, hands-on approach was used, involving field observations, informal discussions, and interactive training sessions tailored to the partner’s specific needs.. Practical Applications: Participants gained practical knowledge in applying environmental accounting principles in their daily operations. The training improved their ability to systematically record and manage financial data, directly contributing to more transparent and efficient 3R waste management practices. Conclusion: The program successfully strengthened the understanding and implementation of environmental accounting among TPST managers. It exemplifies productive collaboration academia and the community, where mutual learning leads to sustainable and impactful solutions for environmental challenges.

Kajian Literatur mengenai Peran Smart Accounting terhadap Pembangunan Kota Devi Mega Risdiana; Siti Rachmah
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 9 No. 4 (2025): Volume 9 Nomor 4 Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v9i4.15328

Perkembangan teknologi digital telah memberikan dampak signifikan terhadap praktik akuntansi, khususnya dalam konteks pembangunan perkotaan. Smart accounting merujuk pada penerapan teknologi berbasis kecerdasan buatan, big data, dan sistem informasi akuntansi terintegrasi untuk meningkatkan transparansi, efisiensi, serta kualitas pengambilan keputusan dalam sektor publik maupun privat. Penelitian ini bertujuan untuk meninjau literatur terbaru mengenai manfaat smart accounting dalam mendukung pembangunan kota berkelanjutan. Metode yang digunakan adalah studi literatur sistematis terhadap artikel jurnal internasional dan nasional yang terbit dalam lima tahun terakhir. Hasil kajian menunjukkan bahwa smart accounting berperan penting dalam: (1) meningkatkan akuntabilitas keuangan pemerintah daerah melalui pelaporan real-time, (2) mendukung perencanaan kota berbasis data, (3) memperkuat transparansi dalam pengelolaan anggaran publik, (4) meminimalisasi potensi kecurangan, dan (5) mempercepat transformasi digital sektor keuangan di perkotaan. Kesimpulannya, smart accounting tidak hanya berdampak pada peningkatan tata kelola keuangan, tetapi juga berkontribusi pada pembangunan kota yang lebih efisien, transparan, dan berkelanjutan.

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