Article Per Year (5 Year)
p-Index From 2019 - 2024
9.67
P-Index
This Author published in this journals
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 SAR (Soedirman Accounting Review): Journal of Accounting and Business 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

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Akuntansi dan Pajak

 1 
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.
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.
DAMPAK PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA PURWOKERTO Ani Kusbandiyah; Purnadi Purnadi; Bima Cinintya Pratama
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.v22i2.3658

Abstract

Penelitian ini bertujuan untuk menguji pengaruh E-registration, E-filling dan E- billing terhadap kepatuhan wajib pajak. Penelitian dilakukan di Kantor KPP Pratama Purwokerto. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuisioner. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang memenuhi kriteria sampel dari jumlah populasi wajib pajak Orang Pribadi yang mempunyai usaha di Kabupaten Banyumas. Metode analisis dalam penelitian ini adalah statistik deskriptif dan menggunakan uji kualitas data yang terdiri dari uji validitas dan reliabilitas dan juga uji Regresi Berganda. Berdasarkan data yang telah dikumpulkan dan dilakukan pengujian model regresinya maka dapat diambil kesimpulan bahwa E-Registration, E Filling dan E Billing berpengaruh positif signifikan terhadap tingkat kepatuhan Wajib Pajak.
Intellectual Capital and Firm Performance: The Role of Women Directors Maulida Nurul Innayah; Muhammad Fuad; Bima Cinintya Pratama
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2299

Abstract

This study aims to examines the effect of intellectual capital on firm performance. Then, this study also examines whether the presence of woman director can strengthen the effect of intellectual capital on firm performance that operates in banking industries in Indonesia. The data used in this study was obtained from Bloomberg and OSIRIS database and also the firm’s annual reports during 2014-2018. The results found that women directors can strengthen the positive effect between intellectual capital and firm performance. This result showed that the presence of gender diversity in directors would make businesses have special human capital because the variety of human capital within the board that makes these resources special will affect actions within the company that have an impact on performance. This study contributes in the theoretical field by adding a reference to the effect of intellectual capital on performance with women directors as a moderating variable. This study also gives new perspective in Indonesia as emerging market especially in financial industry, while most of the studies are conducted in US and Europe.
Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Bima Cinintya Pratama; Hardiyanto Wibowo; Maulida Nurul Innayah; Fatmah Bagis
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.
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 Annisa Ilma Hartikasari Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arie Widya Kafitasari 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 Shafa Fadia Zainavy 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