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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra
Pratama, Bima Cinintya
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Job Satisfaction as a Mediator of Justice towards Organizational Citizenship Behavior Kharismasyah, Alfato Yusnar; Pratama, Bima Cinintya; Bagis, Fatmah
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 2 Desember 2017
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i2.5228

Abstract

Time goes rapidly and competition is getting tougher. It demands employees to give high performance in order to exceed work standard determined by the company. work system innovation in banking companies provide stimuli for employees both from basic employees to management level to always be active in and have advantages in understanding the job desk. Extra ordinary behavior, which is usually called. Organizational Citizenship Behavior, is expected to change mindset where employees do not only master one ability, but several abilities or skills beyond their job description. Therefore, the purpose of this study is to analyze the influence of Distributive and Procedural Justice on OCB through Job satisfaction. This research is descriptive and verivicative analysis. Descriptive research was conducted to obtain a description of Distributive Justice, Procedural Justice, Job satisfaction, and OCB. While verivicative research is done to know the relationship between variables through the calculation - statistical calculation. The method used is survey method. While the sampling technique is Saturated / Census Samples with 65 respondents. Data analysis in this study using the analysis of PLS (Partial Least Square) and found that the Distributive Justice, Procedural Justice has a significant influence on Job Satisfaction that impact on OCB. There are several researchers who have researched OCB from a human resource point of view. Contribution of this research is to help managers to formulate strategies and policy implementation related to the proper management of Human Resources And create new Human Resources with all the best ability to play an extra role in doing the job.
DOES PROCEDURAL JUSTICE AND DISTRIBUTIVE JUSTICE MEDIATE THE EFFECT OF JOB SATISFACTION ON ORGANIZATIONAL COMMITMENT?: CASE STUDY OF EDUCATION INSTITUTION Bagis, Fatmah; Ilma Hartikasari, Annisa; Cinintya Pratama, Bima
Derivatif : Jurnal Manajemen Vol 12, No 2 (2018): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v12i2.293

Abstract

This study investigates job satisfaction and its effects on organizational commitment, where procedural justice and distributive justice are used as mediation variables. The method used in this study is a case study on employees of educational institutions in Purwokerto. Questionnaires were given to 74 employees from the management level to the staff level as respondents. Data analysis technique used is the analysis of PLS (Partial Least Square) using SmartPLS 3.0. The results showed that Job Satisfaction has a significant effect on Procedural Justice and Distributive Justice, Procedural Justice has no significant effect on Commitment of Oganization, while Distributive Justice has a significant effect on Organizational Commitment. It also proves that distributive justice mediates the relationship between job satisfaction and organizational commitment, but procedural justice can not mediate the relationship between job satisfaction and organizational commitment. Keywords: distributive justice, job satisfaction, organizational commitment, procedural justice.
INTELLECTUAL CAPITAL AND FIRM PERFORMANCE: THE ROLE OF INSTITUTIONAL AND FAMILY OWNERSHIP Pratama, Bima Cinintya; Innayah, Maulida Nurul
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 2 Desember 2019
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v4i2.8219

Abstract

Intellectual Capital (IC) is important because firms in Indonesia needs a lot of competitive advantage, mainly from IC, in order to compete in the era of ASEAN Economics Community (AEC). This study investigates the positive relationship between intellectual capital and firm performance and examine the moderating role of family ownership and institutional ownership on the relationship between intellectual capital and firm performance. The data collected from annual report from high-tech industries and conducted in Indonesia. The final sample used in this study consists of a total of 144 observations. This study uses panel data regression model analysis, i.e. fixed effect regression and random effect regression. The results showed that intellectual capital has a positive effect on financial performance in Indonesia. This result indicate that intellectual capital can give higher financial performance for the firms. On the other hand, the result found that the positive moderating role of family ownership and institutional ownership on the relationship between IC and firm financial performance.Keywords: Intellectual Capital, Family Ownership, Institutional Ownership, Financial Performance.
Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital Pratama, Bima Cinintya; Sasongko, Karin Maharani; Innayah, Maulida Nurul
Shirkah: Journal of Economics and Business Vol 5, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.563 KB) | DOI: 10.22515/shirkah.v5i1.302

Abstract

This present study aims to determine the effect of enterprise risk management disclosure, intellectual capital disclosure, and intellectual capital towards firm value. The population in this study is sharia commercial banks in Indonesia from 2010 through 2018. This research employs the purposive sampling technique to obtain a sample of 106 companies that met the criteria. Multiple regression analysis using the SPSS program was employed as the data analysis technique. The results of this study revealed that enterprise risk management disclosure has a positive effect on firm value. Moreover, the intellectual capital disclosure variable has negatively related to firm value. The intellectual capital variable, however, does not affect the firm value. The results of this study imply that sharia commercial banks are encouraged to optimize their risk management through the application of enterprise risk management. Moreover, the results further suggest that the sharia banks should also improve their intellectual capital performances to create a competitive advantage for the banks, and therefore it brings higher values for the banks. 
The Effect of Intellectual Capital towards Firm Performance and Risk with Board Diversity as a Moderating Variable: Study in ASEAN Banking Firms Innayah, Maulida Nurul; Pratama, Bima Cinintya; Hanafi, Mamduh Mahmadah
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.21487

Abstract

This paper finds out the impact of intellectual capital on firm performance and risk. Moreover, this paper also examines whether the board diversity in terms of gender and nationality can strengthen the effect of intellectual capital towards firm performance and risk that operates in banking industries in ASEAN. The data in this study obtained from Bloomberg and OSIRIS database and also the firm’s annual reports over the period of 2012-2016 (375 observations) and conducted in ASEAN countries, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand. The results find that the efficient and effective use of intellectual capital will make the firms achieved higher performance. Meanwhile, intellectual capital can help reduce credit risk. In the interaction effect, the result is consistent with social psychology theory and shows that the presence of board diversity actually reduces firm performance and increases risk.
Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Pratama, Bima Cinintya; Wibowo, Hardiyanto; Innayah, Maulida Nurul; Bagis, Fatmah
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1076

Abstract

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term.
The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia Felani, Herman; Wahyuni, Sri; Pratama, Bima Cinintya
Journal of Economics Research and Social Sciences Vol 4, No 2 (2020)
Publisher : Program Studi Ekonomi FEB UMY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v4i2.8389

Abstract

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance
Peningkatan Kompetensi Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Analisa Studi Kelayakan Bisnis Pratama, Bima Cinintya; Bagis, Fatmah; Retnaningrum, Maharani; Innayah, Maulida Nurul
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 2 (2019): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7262

Abstract

The doers of micro small medium enterprises (UMKM) of Subdistrict Branch Office of Aisyiyah (PCA) in North Purwokerto have limited understanding and skills in the evaluation of management performance and financial management. These activities aim to improve the competence of the doers of micro small medium enterprises (UMKM) of PCA in North Purwokerto on the business development based on business feasibility study. The participants joining the accompaniment of the evaluation of management performance and financial management competence were 24 people. The methods used in the accompaniment were theory exposure and case study, business consultation, and the practice of the formulation of business feasibility study-based enterprises in groups. The results of the accompaniment show that the knowledge of the doers of micro small medium enterprises (UMKM) on the aspect of management and finance based on the business feasibility study improves. 
Peningkatan Kompetensi Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Analisa Studi Kelayakan Bisnis Pratama, Bima Cinintya; Bagis, Fatmah; Retnaningrum, Maharani; Innayah, Maulida Nurul
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 2 (2019): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7262

Abstract

The doers of micro small medium enterprises (UMKM) of Subdistrict Branch Office of Aisyiyah (PCA) in North Purwokerto have limited understanding and skills in the evaluation of management performance and financial management. These activities aim to improve the competence of the doers of micro small medium enterprises (UMKM) of PCA in North Purwokerto on the business development based on business feasibility study. The participants joining the accompaniment of the evaluation of management performance and financial management competence were 24 people. The methods used in the accompaniment were theory exposure and case study, business consultation, and the practice of the formulation of business feasibility study-based enterprises in groups. The results of the accompaniment show that the knowledge of the doers of micro small medium enterprises (UMKM) on the aspect of management and finance based on the business feasibility study improves. 
PENGARUH PENERAPAN GREEN ACCOUNTING, KARAKTERISTIK KOMITE AUDIT, DIVERSITAS KEBANGSAAN DIREKSI DAN GENDER DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERBANKAN Dwi Shafamega Azzahra; Bima Cinintya Pratama; Iwan Fakhruddin; Rina Mudjiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3748

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Penerapan Green Accounting, Karakteristik Komite Audit, Diversitas Kebangsaan Direksi dan Gender Direksi terhadap Pengungkapan Corporate Social Responsibility. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 perusahaan yang telah memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa variabel Penerapan Green Accounting tidak berpengaruh terhadap Pengungkapan CSR, Ukuran Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Rapat Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Diversitas Kebangsaan Direksi berpengaruh negatif terhadap Pengungkapan CSR, Gender Direksi tidak berpengaruh terhadap Pengungkapan CSR.
Co-Authors Adhitia Nur Fatah Aditya Prasetyanto Ailsa Nadiyah Shabrina Aji Fajar Ismail Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Azmi Fitriani Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Chichi Dwi Rismawati Cici Wardiati Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Haryanto Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Fatmah Bagis Faza Lutfi Rahayu Felia Oktafiani Felicity Zahro Tunisa Karbaila Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hepy Dwi Aranita Herman Felani Herman Felani, Herman Ian Himawan Susanto Ilma Hartikasari, Annisa Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Iwan Fakhruddin Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Miftahul Furqon Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Hoerunisa Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Purnadi Purnadi Qashash Medya Supriyanto Rafli Hafiz Ramadhan Retnaningrum, Maharani Rifka Utami Arofah Rina Mudjiyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Salsa Rizky Dwi Annisa Sasongko, Karin Maharani Selamet Eko Budi Santoso Siti Fatimah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wulan Ratna Sari Yugi Maheswari ES Yunita Restufani Zulfikar Ali Ahmad