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All Journal Jurnal Akuntansi Multiparadigma Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) JSCS
Rahmawati, Wulan
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Humanities Economics, Econometrics & Finance Other

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CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking Nurrahmawati, An; Rahmawati, Wulan; Perwitasari, Dian; Kurniawati, Estetika Mutiaranisa
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.9462

Abstract

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.
ANALISIS PIUTANG TAK TERTAGIH TERHADAP PERPUTARAN PIUTANG PADA PT ASTRA INTERNASIONAL TBK TAHUN 2018-2022 Ibrahim, Amelia; Aripah , Tiara; Rahmawati, Wulan; Gunardi, Gunardi; Keizer, Hendriady de
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.85

Abstract

This research analyzes how uncollectible receivables are in relation to the amount of receivable turnover at PT Astra Internasional Tbk. This research uses a descriptive approach. This analysis method uses the bad debts ratio and the accounts receivable turnover ratio to prioritize systematic observations of research activities and produce relevant and focused results. The results of the research show that the risk of bad debts at PT Astra Internasional Tbk has decreased from 2018 to 2022. This is different from the results of previous research from 2012 to 2017. This shows the effectiveness of the company's efforts to ensure that management of receivables runs well. . The arrears ratio of PT Astra Internasional Tbk shows that there is a low possibility that receivables cannot be collected.
FROM BRICKS TO BRAINPOWER: THE ROLE OF INTELLECTUAL CAPITAL AND FIRM SIZE Nurrahmawati, An; Aini, Annisa Qurrota; Rahmawati, Wulan; Joseph, Corina
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

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Abstract

Abstrak – Dari Fisik Menuju Kecerdasan: Peran Modal Intelektual dan Ukuran PerusahaanTujuan Utama – Penelitian ini menginvestigasi pengaruh modal intelektual dan nilai perusahaan serta moderasi ukuran perusahaan.Metode – Penelitian ini menggunakan metode Analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor properti dan real estat Indonesia selama tahun 2018-2022.Temuan Utama – Penelitian ini menemukan bahwa modal intelektual, terutama human capital dan capital employed, meningkatkan nilai perusahaan secara agregat. Sebaliknya, modal struktural memiliki pengaruh negatif. Walaupun demikian, ukuran perusahaan memperlemah pengaruh negatif dari modal struktural terhadap ukuran perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori RBV dalam mencapai keunggulan kompetitif. Selain itu, penelitian ini mengimplikasikan kepada perusahaan untuk memprioritaskan investasi dalam modal intelektual.Kebaruan Penelitian – Penelitian ini memiliki kebaruan berupa moderasi ukuran perusahaan dan uji robust nilai perusahaan. Abstract - From Bricks to Brainpower: The Role of Intellectual Capital and Firm SizeMain Purpose - This study investigates the effect of intellectual capital, firm value, and moderation of firm size.Method - This study uses a multiple regression analysis method. The sample of this study is Indonesian property and real estate sector companies from 2018 to 2022.Main Findings - This study found that intellectual capital increases aggregate firm value, especially human capital and capital employed. In contrast, structural capital has a negative effect. However, firm size weakens the negative impact of structural capital on firm size.Theory and Practical Implications - This study confirms the RBV theory in achieving competitive advantage. In addition, this study implies that companies should prioritize investment in intellectual capital.Novelty - This study is novel in the form of moderation of firm size and robust test of firm value.
INCREASING STUDENTS' DISASTER LITERACY THROUGH THE DISASTER MITIGATION CARD GAME (CAMIBEE) Huda, Putriani Chayati; Rahmawati, Wulan; Khoeri, Ahmad Yusron; Nur Hayati, Muriani
Journal of Social Comunity Services (JSCS) Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.179

Abstract

General background: Disaster literacy is crucial in equipping students with knowledge and preparedness for disaster risk reduction. Specific background: Previous educational approaches to disaster mitigation often lack engaging and interactive methods, which may reduce students' motivation to learn about disaster preparedness. Knowledge gap: Despite the significance of disaster education, there is a need for innovative approaches that effectively convey disaster mitigation concepts in a way that captivates students' interest. Aims: This community service program aims to enhance disaster literacy through the implementation of a disaster mitigation card game, "Camibee," an adaptation of the Monopoly game, which encourages active learning and critical thinking among high school students. Results: The program demonstrated that the game-based learning method, particularly using the Camibee card game, significantly increased student engagement and understanding of disaster mitigation concepts. Students were enthusiastic, which translated into improved motivation to learn about disaster risk reduction. Novelty: This study presents a novel approach by integrating a competitive, enjoyable board game with educational content on disaster mitigation, providing an alternative to traditional disaster literacy education. Implications: The program contributes to the development of effective disaster education strategies that not only enhance students' disaster preparedness but also foster active participation and awareness. The findings suggest that this game-based approach could be widely applied in disaster education to improve literacy and preparedness in schools, empowering students to become agents of change in disaster risk management.
Co-Authors Aini, Annisa Qurrota Aripah , Tiara Dian Perwitasari Gunardi Gunardi Hendriady de Keizer Huda, Putriani Chayati Ibrahim, Amelia Joseph, Corina Khoeri, Ahmad Yusron Kurniawati, Estetika Mutiaranisa Nur Hayati, Muriani Nurrahmawati, An