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The Value Relevance of Intellectual Capital on Firm Performance in Transportation Industry Olivia Idrus; Noorina Hartati
Journal of Economics, Business, and Government Challenges Vol 3 No 1 (2020): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i1.102

Previous studies that investigate the relationship between intellectual capital and financial performance or market value show different results. Meanwhile, intellectual capital begins to overtake physical assets as the most important assets for firms. It also happens in transportation industry. Transportation industry has a big influence on social and economic activities. Therefore, this study aims to analyze the effect of different measures of intellectual capital on firms’ performance. We use transportation firms listed in the Indonesian Stock Exchange (IDX) in 2011-2015. We use three independent variables in this study, namely, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) as the proxies of intellectual capital that are measured using the VAICTM model by Pulic (1998). The dependent variables are Return on Assets (ROA) and Return on Equity (ROE) as the proxies of firm performance. By using multivariate linear regression analysis, we show that VACA (CE), VAHU (HC) and STVA (SC) variables do not affect ROA and ROE as the proxies of firm performance. However, the VAIC TM variable that combines VACA (CE), VAHU (HC) and STVA (SC) positively affect both ROA and ROE.

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KUALITAS LAPORAN KEUANGAN DANA DESA DI MASA PANDEMI COVID-19 (Studi Kasus Desa di Kabupaten Sorong) Edy Fitriawan Syahadat; Olivia Idrus; Safriansyah
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v4i2.1264

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem keuangan desa (Siskeudes) dan faktor keberhasilan penerapannya dalam meningkatkan kualitas pelaporan keuangan dana desa dimasa pandemi Covid-19 (Studi Kasus Desa di Kabupaten Sorong). Penelitian rencananya dilakukan pada desa yang ada di Kabuaten Sorong. Sampel dari populasi yaitu aparat desa di Kabupaten Sorong yang terlibat dalam pengelolaan dana desa dan pengguna aplikasi SISKUEDES. Teknik pengumpulan datanya melalui wawancara, observasi dan dokumentasi dan kuesioner sedangkan Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif dengan model interaktif yang terdiri dari beberapa langkah yaitu: reduksi data, penyajian data dan verifikasi data. Hasil penelitian dengan menggunakan metode kualitatif deskriptif menemukan bahwa Aplikasi Siskeudes sudah diterapkan di Kabupaten Sorong namun pemanfaatannya belum optimal. Untuk itu, perlu memperhatikan beberapa faktor agar dapat mengoptimalkan pemanfaatan Siskeudes seperti keterlibatan pengguna, pelatihan dan pendidikan serta dukungan manajemen puncak terutama pada masa pandemi saat ini.

Peningkatan Keterampilan Pembuatan Pot dari Limbah Plastik Rumah Tangga di Kecamatan Pontang, Kabupaten Serang, Provinsi Banten Iis Solihat; Any Meilani; Olivia Idrus; Ace Sriati Rachman; Pesi Suryani; Milde Wahyu
Komunitas : Jurnal Pengabdian Kepada Masyarakat Volume 2 Issue 1 June 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/komunitas:jpkm.v2i1.15851

AbstrakKegiatan Pengabdian kepada Masyarakat ini merupakan bagian dari pendidikan tata kelola sampah yang bermanfaat bagi peningkatan pengetahuan, sikap dan perilaku daur ulang khususnya limbah plastik. Pemilihan mitra di Provinsi Banten didasarkan atas telaah pustaka yang menyatakan bahwa di Provinsi Banten, jumlah limbah plastik yang berhasil dikumpulkan tergolong rendah yakni sebesar 10,24%. Hal ini menunjukkan minimnya kesadaran pemerintah dan masyarakat di Provinsi Banten dalam mengelola limbah plastik. Kreasi pot tanaman hias dipilih karena merupakan produk daur ulang yang tergolong mudah dilakukan dengan teknologi sederhana di tengah suburnya hobi merawat tanaman hias selama pandemi. Warga belajar di Kecamatan Pontang, Kabupaten Serang, Provinsi Banten yang dilibatkan sejumlah 56 orang. Pelatihan diselenggarakan secara daring dan luring. Pendekatan partisipatif dan eksperimental dipilih agar warga belajar dapat langsung mengimplementasikan ilmu dalam praktik nyata. Selain itu, warga belajar juga dibekali pengetahuan dan teknis memasarkan pot plastik hasil kreasinya di berbagai e-commerce guna meningkatkan taraf hidup sekaligus berkontribusi pada kelestarian lingkungan.Kata kunci: e-commerce; daur ulang; limbah plastik; pot hias AbstractThis Community Service activity is part of waste management education that is beneficial for increasing knowledge, attitudes and behavior in recycling, especially plastic waste. The selection of partners in Banten Province was based on a literature review which stated that in Banten Province, the amount of plastic waste collected was low at 10.24%. This shows the lack of awareness of the government and society in Banten Province in managing plastic waste. The creation of ornamental plant pots was chosen because it is a recycled product that is relatively easy to do with simple technology in the midst of the fertile hobby of caring for ornamental plants during the pandemic. The residents studied in Pontang District, Serang Regency, Banten Province, which involved 56 people. The training is held online and offline. Participatory and experimental approaches were chosen so that the learning community could directly implement their knowledge in real practice. In addition, learning residents are also equipped with knowledge and technical skills to market their plastic pots in various e-commerce platforms to improve their standard of living while contributing to environmental sustainability.Keywords: e-commerce; recycle; plastic waste; decorative pots

Community Empowerment in Tonjong Area Through Financial Application Training, “SIAPIK” Nindya Farah Dwi Puspitasari; Hendrian; Etik Ipda Riyani; Olivia Idrus
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 6 No 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.08

Badan Usaha Milik Desa (BUMDes) are one form of economic development in rural areas that the government is currently intensively undertaking. One of the rural areas that already has its own BUMDes in Bogor Regency is Tonjong Village. The purpose of this Community Service is to empower community in Tonjong Village in the field of financial reporting by utilizing the financial application, namely Sistem Informasi Aplikasi Akuntansi Pencatatan Informasi Keuangan (SIAPIK). The benefits obtained from the implementation of this community empowerment are encouraging the maximization of the business units of the Tonjong Village community, especially BUMDes Kurnia Abadi through good financial reporting so that their business can operate in accordance with BUMDes values, namely Tariffs (Transparency, Accountability, Responsibility, Independence, and Fairness). The method used to empower residents of Bogor Regency, especially those affected by the Covid-19 pandemic, is to prepare learning materials in the form of manual books and video tutorials on how to use the SIAPIK through simulation of company financial transactions that are similar like real conditions. Furthermore, in the learning process, several learning methods are used, including the distribution of manual books, demonstrations through video tutorials, and discussions via short messages.

ANALYSIS OF TREASURER ACCEPTANCE TO ACCRUAL BASE IMPLEMENTATION BASED ON GOVERNMENT REGULATION NO. 71 YEAR 2010: CASE STUDY IN OPEN UNIVERSITY Olivia Idrus; Noorina Hartati
AFEBI Accounting Review Vol. 3 No. 1 (2018): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i01.136

For determining the total income amount and load precisely in the same period, there are two available choices which are able to be the recording basis by accountants which are the cash basis and accrual basis. A study result implemented by the IFAC Public Sector Committee (2002) stated that accrual based reporting is useful in evaluating government performance related with costs of service, efficiency, and reaching goals. With accrual based reporting, users are able to identify the government’s financial position and its change, how the government funds its activities corresponding with the funding ability, so the real government capacity is able to be measured, In 2010, the accrual based Government Accounting Standard has finished being arranged by the Government Accounting Standard Committee and determined as a Government Regulation in Government Regulation Number 71 Year 2010. The implementations of the regulation are, Financial Reports of Central and Regional Governments are gradually motivated for applying accrual based accounting. The Open University as a Public University is not excluded from the Government Regulation Number 71 Year 2010. The transition of the recording method from the cash basis to the accrual basis of course will impact several matters. Because of that the researcher is interested for observing the acceptance attitude of treasurers in the Open University environment, in the Central Open University and the Long Distance Learning Program Unit-Open University which disperse in 39 Long Distance Learning Program Units-Open University, as a cause of the accounting basis transition. This acceptance attitude will observe the following aspects: Personal Comfort, Change as a Challenge, Employment Uncertainty, Job Results, Control of Employment, Freedom in Employment, and Satisfaction.Keywords: Acceptance Attitude, Change as Challenge, Control of Employment, Job Results, Personal Comfort, Satisfaction

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