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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Akuntansi JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Penelitian Pendidikan Indonesia
Ni Nengah Seri Ekayani
Universitas Warmadewa
Economics, Econometrics & Finance Education Other

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The The Role of Growth in Moderating the Relationship of Intellectual Capital to Firm Values Komang Adhitanaya; Partiwi Dwi Astuti; Ni Nengah Seri Ekayani
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 10 No. 2 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.235-243

Abstract

This study examines the moderating effect of growth on the relationship between intellectual capital and firm value. The population in this study is made up of manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange in the 2017–2020 period. The determination of the sample using the purposive sampling method yielded a sample of 37 companies. The analytical method used is moderated regression analysis (MRA). The study results reveal that intellectual capital has a significant positive effect on firm value. Furthermore, growth strengthens the effect of positive intellectual capital on firm value. With growth, it can indicate the company's progress through an increase in assets, one of which is intellectual capital that has the potential to generate high cash flows in the future, thereby increasing the value of the company.
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI I Wayan Kartana; Ni Nengah Seri Ekayani; I Gede Aryawan; Ida Ayu Sri Meitri
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3854

Abstract

E-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person.
Inovasi teknologi memediasi pengaruh intellectual capital terhadap kinerja UMKM Ni Nengah Seri Ekayani; Ida Bagus Anom Purbawangsa; Ni Ketut Sariani; Ni Nyoman Suriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211285

Abstract

Pandemi Covid-19 memberikan dampak yang luas terhadap  keberlanjutan usaha UMKM karena adanya pembatasan social dan fisik masyarakat. Peran teknologi memiliki peran yang sangat penting dalam kegiatan operasional perusahaan terutama dalam pemasaran. Penelitian ini bertujuan untuk menguji peran Inovasi Teknologi dalam memediasi hubungan Intellectual Capital dan Kinerja UMKM. Penelitian ini menggunakan metode kuantitatif. Data primer dikumpulkan dengan menggunakan metode survey dari 329.009 manajer UMKM usaha kuliner  yang tersebar di seluruh Bali. Jumlah sampel ditentukan dengan menggunakan rumus slovin. Dalam penelitian ini, model persamaan struktural kuadrat terkecil parsial (PLS-SEM) diterapkan diuji terlebih dahulu validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa Structural Capital dan Customer Capital berpengaruh positif signifikan terhadap inovasi teknologi’ tetapi Human Capital tidak berpengarih terhadap inovasi teknologi. Sementara, Struktural Capital berpengaruh negatif terhadap kinerja UMKM, sebaliknya HC dan CC tidak berpengaruh terhadap kinerja UMKM. Inovasi teknologi mampu memediasi pengaruh SC dan CC terhadap kinerja UMKM.
Inovasi teknologi memediasi pengaruh intellectual capital terhadap kinerja UMKM Ni Nengah Seri Ekayani; Ida Bagus Anom Purbawangsa; Ni Ketut Sariani; Ni Nyoman Suriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211285

Abstract

Pandemi Covid-19 memberikan dampak yang luas terhadap  keberlanjutan usaha UMKM karena adanya pembatasan social dan fisik masyarakat. Peran teknologi memiliki peran yang sangat penting dalam kegiatan operasional perusahaan terutama dalam pemasaran. Penelitian ini bertujuan untuk menguji peran Inovasi Teknologi dalam memediasi hubungan Intellectual Capital dan Kinerja UMKM. Penelitian ini menggunakan metode kuantitatif. Data primer dikumpulkan dengan menggunakan metode survey dari 329.009 manajer UMKM usaha kuliner  yang tersebar di seluruh Bali. Jumlah sampel ditentukan dengan menggunakan rumus slovin. Dalam penelitian ini, model persamaan struktural kuadrat terkecil parsial (PLS-SEM) diterapkan diuji terlebih dahulu validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa Structural Capital dan Customer Capital berpengaruh positif signifikan terhadap inovasi teknologi’ tetapi Human Capital tidak berpengarih terhadap inovasi teknologi. Sementara, Struktural Capital berpengaruh negatif terhadap kinerja UMKM, sebaliknya HC dan CC tidak berpengaruh terhadap kinerja UMKM. Inovasi teknologi mampu memediasi pengaruh SC dan CC terhadap kinerja UMKM.
Co-Authors I Gede Aryawan I Wayan Kartana Ida Ayu Sri Meitri Ida Bagus Anom Purbawangsa Komang Adhitanaya Ni Ketut Sariani Ni Nyoman Suriani Partiwi Dwi Astuti