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All Journal Atma Jaya Accounting Reseach (AJAR) International Journal of Zakat (IJAZ) RATIO: Reviu Akuntansi Kontemporer Indonesia Soedirman Accounting, Auditing and Public Sector Journal
Dewi Susilowati
Jenderal Soedirman University
Religion Economics, Econometrics & Finance Social Sciences Other

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Peran Intellectual Capital Serta Intensitas Biaya Penelitian dan Pengembangan: Suatu Analisis Kinerja Keuangan Perusahaan Fauzi Nurul Iman Gunawan; Dewi Susilowati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7887

Abstract

This research aims to examine the effect of intellectual capital and the intensity cost of research and development on the company's financial performance. Based on the study of literature in the literature review formed research questions, namely 1). How Influence of Intellectual Capital on Company Performance 2). How the influence of intensity cost of research and development on the company's financial performance. The type of data used is secondary data. Data collection method is literature study. The method to be used for this study is the study of literature. The data obtained are compiled, analyzed, and concluded so as to obtain conclusions regarding the study of literature. The results showed that there was a relationship regarding intellectual capital and the intensity of research and development costs to the company's financial performance.Keywords: Intellectual Capital, Research and Development Costs, and Financial Performance.
Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia Novendi Arkham Mubtadi; Dewi Susilowati
International Journal of Zakat Vol 3 No 2 (2018)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.742 KB) | DOI: 10.37706/ijaz.v3i2.74

Abstract

This study analysesand identifies the governance factor(s) that influence zakat disbursement efficiency for Indonesia’s National Zakat Board (BAZNAS)in four district of Central Java Province, namely Banyumas, Purbalingga, Banjarnegara, and Kebumen. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 5 years (2011-2015).This is a quantitative research study that uses two approaches of efficiency analysis, namely (i) zakat disbursement efficiency measurement (ratio analysis) and (ii) identification of governance factor(s) that influence the zakat disbursement efficiency of the zakat institutions (regression analysis). Eviews 9 was used in data calculation. In the first approach, there are three efficiency measures: disbursement efficiency, cost efficiency and time efficiency. In the second approach, governance factors (board size; professionals on board; and frequency of board meetings) identify the influence of governance factors on zakat disbursement efficiency measures. The findings showthat there is a negative influence between board size and cost efficiency and no influence with disbursement and time efficiency. However, the relationshipbetween board size and disbursement and time efficiency is rejected because of insignificant results. Professionals on boards has a positive influence on disbursement, cost and time efficiency. Lastly, the frequency of board meetings positively influences disbursement efficiency and time efficiency. Frequency of board meetings showed a negative influence with cost efficiency. This research is significant as it could contribute to future discussions on the potential ways to improve zakat governance and efficiency in Indonesia. The outcomes from the discussions will be useful as a guide for policymakers looking to improve the zakat institution’s governance system. Keywords:Efficiency, Governance, Indonesia, Zakat
The Influence of Company Performance on Audit Delay with Public Accounting Firm Quality as the Moderating Variable Elsa Saphira Evani; Dewi Susilowati; Widyahayu Warmmeswara Kusumastati
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.467 KB) | DOI: 10.32424/1.saap.2022.1.2.8049

Abstract

This research aims to find the influence of company performance on audit delay with public accounting firm quality as the moderating variable. Sample used are consumer goods sector companies that have been listed on the IDX from 2019 to 2020. Data are data from 70 companies listed on Indonesia Stock Exchange. The results of this study indicate that: profitability has a significant negative effect on audit delay, solvency has a significant negative effect on audit delay, quality of Public Accounting Firms cannot moderate the effect of profitability on audit delay, and quality of Public Accounting Firms cannot moderate the effect of solvency on audit delay.
Does Literacy Affect Business Sustainability? Evidence from MSMEs Rohyana Nur Isnaeny; Dewi Susilowati
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.451

Abstract

After the Covid-19 event, most MSMEs faced problems that impacted the sustainability of MSMEs businesses. The problems faced by most MSMEs include a decrease in asset value. Based on resource-based theory, companies can utilize strategic assets in the form of both tangible and intangible assets so that companies can compete. This study aims to examine the effect of intangible assets in the form of examining the effect of financial and digital literacy on business sustainability. This research is a type of causal-comparative quantitative research. The sample in this study used convenient sampling and obtained a sample of 54 MSMEs. Multiple regression analysis is used to analyze research data. The authors collect data through a questionnaire with a Likert scale of 1 to 7. The results show that financial literacy has a positive effect on business sustainability and digital literacy has no effect on business sustainability. This research provides implications for MSMEs to be able to optimize intangible assets in company management.
Co-Authors Elsa Saphira Evani Fauzi Nurul Iman Gunawan Novendi Arkham Mubtadi Rohyana Nur Isnaeny Widyahayu Warmmeswara Kusumastati