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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

Author-ID : 636688

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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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

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

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

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 Intellectual Capital dan Karakteristik Dewan Pengawas Syariah Terhadap Kinerja Sosial Pada Perbankan Syariah Adhitia Nur Fatah; Bima Cinintya Pratama; Azmi Fitriati; Ira Hapsari
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.3749

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital, jumlah rapat dewan pengawas syariah, keanggotaan lintas dewan pengawas syariah, dan gender dewan pengawas syariah terhadap kinerja sosial. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Syariah tahun 2008-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 131 perusahaan yang telah memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel intellectual capital dan gender dewan pengawas syariah tidak berpengaruh terhadap kinerja sosial, sedangkan variabel jumlah rapat dewan pengawas syariah berpengaruh positif terhadap kinerja sosial dan variabel keanggotaan lintas dewan pengawas syariah berpengaruh negatif terhadap kinerja sosial. Kata kunci : Intellectual Capital, Jumlah Rapat DPS, Keanggotaan Lintas DPS, Gender DPS dan Kinerja Sosial

Effect Of Compensation On Employee Performance Through Spirit of Work As a Variabel Of Mediation. Case Study in Employees Of Islamic Education Institution. Fatmah Bagis; Bima Cinintya Pratama; Akhmad Darmawan; Mastur Mujib Ikhsani
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

This study explains about compensation and its effect on employee performance, where the spirit of work is used as a mediation variable. The method used in this study is a case study on the employee of educational institutions in Purwokerto. Questionnaires were administered to 74 employees from the management level to the staff level as respondents. Data analysis techniques used are the analysis of PLS (Partial Least Square) using Smart PLS 3.0. The results showed that Compensation has a significant positive effect on Spirit of work, Spirit of work has a significant positive effect on Employee Performance, Compensation has not a significant effect on Employee Performance and Compensation has a significant effect on Employee Performance through Spirit of work.

The Effect Of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, Independent Board Of Commissioners, Board Of Director And Audit Committee Towards Firm Value Bima Cinintya Pratama; Indriana Putri; Maulida Nurul Innayah
Jurnal Manajemen dan Keuangan Vol 9 No 1 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i1.2196

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, board commissioner independent, the board of director and committee audit on firm value proxied using book value. The population in this study are property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2016-2018. The samples of this study are 60 companies with 180 observations listed in Indonesia Stock Exchange selected by using a purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis that enterprise risk management disclosure, intellectual capital disclosure, independent board commissioner and audit committee have no significant effect on firm value meanwhile board of directors has a significant effect on firm value.

ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA Bima Cinintya Pratama; Maulida Nurul Innayah
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5479

Audit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor.

Family Ownership and the Entrenchment Effect on Intellectual Capital Utilization: A Study of High-Technology Companies in Indonesia Dealing with the ASEAN Economic Community (AEC) Bima Cinintya Pratama; Hardiyanto Wibowo
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

At the end of 2015, the Association of Southeast Asian Nations (ASEAN) brought into being the ASEAN Economic Community (AEC). Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can survive and grow despite strong competition in the AEC. Indonesia, as the country with the largest economy in the region, needs to address this issue so that companies in Indonesia can face the challenges resulting from the AEC. This study aimed to examine the positive relationship between the intellectual capital (IC) and the financial performance of high-technology (high-tech) companies that are listed on the Indonesia Stock Exchange, and also to examine whether the entrenchment effect of family ownership exists. This study was conducted from 2008 to 2014. The final sample used in this study consisted of 31 companies with a total of 144 observations. This study used a panel data regression model analysis. The results showed that, for a company, IC has a positive impact on financial performance. This result indicated that the efficient and effective use of their IC will help the firms to achieve higher financial performance, and will be useful for dealing with the AEC. There was no evidence that the entrenchment effect exists in the family ownership of high-tech companies in Indonesia and hampers the utilization of IC.

Board Diversity and Its Effects on Performance and Risk: A Study in Banking Firms in Indonesia Maulida Nurul Innayah; Bima Cinintya Pratama; Naelati Tubastuvi
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study examines the effect of board diversity on firm performance and risk in Indonesia's banking firms.Design/Methodology/Approach: The population in this study was the banking industry in Indonesia obtained from the Bloomberg database, OSIRIS database, and company annual reports. The sampling technique used in this study was purposive sampling. The sample in the study consisted of 160 company-years of observation for 40 listed banks in Indonesia. The period of the analysis was from 2014 to 2018.Research findings: The results showed that a woman director had a positive effect on performance. The results also revealed that a woman director had a negative effect on the risk because a woman director could correct bias in important decisions. These results are consistent with resource dependence theory that different types of directors provide additional beneficial resources to the firm. This paper then confirms that in banks, the type of diversity seems to be vital because a more diverse board provides more valuable resources, which should improve firm performance and reduce risk. Otherwise, based on the research data, the small number of foreign directors made their existence not affecting performance and risk.Theoretical contribution /Originality: There is still a lack of previous studies that examined the effect of board diversity on performance and risk, especially regarding the heterogeneity of the directors’ nationality in Indonesia. Based on the explanation, this research is expected to contribute to the knowledge regarding the diversity of directors in Indonesia in managing performance and risk.Practitioner/Policy implication: Based on the empirical evidence, directors' gender diversity had a positive effect on optimizing firm performance and minimizing risk. Thus, the company's policy regarding the diversity of directors can be considered, especially about the existence of a woman director.Research limitation/Implication: This study only took a sample of companies included in the banking industry, so this study's results are not necessarily generalizable to companies with different industry types. This study also looked at the diversity of directors based on the directors' demographic characteristics, namely gender and nationality. Future research may use or add to other types of diversity.

Intellectual Capital and Firm Performance: The Role of Institutional and Family Ownership Bima Cinintya Pratama; Maulida Nurul Innayah
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 2 Desember 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

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

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.

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

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