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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) AKUNTANSI DEWANTARA Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI Jurnal Iqtisaduna
Nur Wachidah Yulianti, Nur Wachidah
Universitas Islam Negeri Syarif Hidayatullah Jakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : AKUNTANSI DEWANTARA

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BADAN LAYANAN UMUM (BLU) UIN SYARIF HIDAYATULLAH JAKARTA Ady Cahyadi; Nur Wachidah Yulianti; Husnul Khotimah; Yudi Setiadi
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.5696

Abstract

This research purpose investigates the influence of intellectual capital, as measured by VAICTM that consist of three components of firms’ resources (human capital, structural capital, and capital employed) to financial performance of Syarif Hidayatullah State Islamic University of Jakarta. This research used SEM PLS as tool for test and data analyze. Result of this research showed that of the seven items were tested in the proxy as financial performance, only three of them that can be processed. They were Fixed Asset Turnover, Return On Assets and Return On Equity. Result of hypothesis testing showed intellectual capital (VAICTM) significantly influence to financial performance of Syarif Hidayatullah State Islamic University of Jakarta.
Pengaruh Thin Capitalization dan Karakter Eksekutif Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Terhadap Penghindaran Pajak dalam Perspektif Corporate Life Cycle Muhammad Fikkih Abdillah; Nur Wachidah Yulianti
AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i1.9523

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak dalam perspektif corporate life cycle. Penelitian ini juga menguji apakah kepemilikan institusional dapat memperkuat atau memperlemah pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak.Penelitian ini menggunakan data sekuder dengan melihat laporan keuangan perusahaan syariah yang terdaftar di Jakarta Islamic Index 70 (JII70) selama periode 2018-2019. Sampel tersebut diseleksi menggunakan metode purposive sampling sehingga diperoleh sebanyak 75 sampel yang kemudian dikelompokkan berdasarkan corporate life cycle. Metode analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis data SPSS 25.Hasil penelitian menunjukkan bahwa pada tahap mature thin capitalization berpengaruh terhadap penghindaran pajak, sementara karakter eksekutif tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara thin capitalization dengan penghindaran pajak. Sedangkan pada tahap decline hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap penghindaran pajak, sementara thin capitalization tidak berpengaruh terhadap penghindaran pajak. Serta kepemilikan institusional merupakan variable pemoderasi antara karakter eksekutif dengan penghindaran pajak.
DOES EXECUTIVE COMPENSATION EFFECT ON HUMAN RESOURCE QUALITY STUDY FROM STATE-OWNED ENTERPRISES IN INDONESIA Nur Wachidah Yulianti
AKUNTANSI DEWANTARA Vol 6 No 2 (2022): AKUNTANSI DEWANTARA (EDISI KHUSUS) VOL. 6 NO. 2 AGUSTUS 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i2.13126

Abstract

According to the explanation of Republic of Indonesia Law No. 19 of 2003 concerning State-Owned Enterprises (SOE), that is SOE have not been able to compete in global business competition because the company's performance is considered inadequate, seen from the low profit earned compared to the invested capital, then SOE have not been able to provide goods or services of high quality to the community at an affordable price. It is a challenge that must be faced by SOE companies in Indonesia to improve the development of the quality of Human Resources (HR). A chief Executive Officer (CEO) may work on how to build teams to success and must be understand how to improve the abilities of his employees. Compensation is the final piece from CEOs in order to empower its employee. The result of this research concludes that executive compensation positive significantly effect to training and education provided to employee as an effort to improve human resource quality.
Co-Authors Ady Cahyadi Ay Maryani, Ay Husnul Khotimah Lin Oktris Muhammad Fikkih Abdillah Muhammad Wildan Rini Rini Wiwik Utami Yudi Setiadi