cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 332 Documents
 30   31   32   33   34 
The Effect of Intellectual Capital on Firm Performance: A State of the Art Fat'Chatus Chanifa Jikhan; Anang Muftiadi; Mohammad Benny Alexandri
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of intellectual capital on company performance. Over the past decade, Indonesia has emerged as a dominant contributor to this research. While nine dimensions of intellectual capital have been pinpointed, three specific dimensions are predominantly studied. Research on Small and Medium Enterprises (SMEs) has been a focal point over the last ten years. Additionally, Andreeva & Garanina’s 2016 study stands out as a frequently cited work.Furthermore, the conceptualization of intellectual capital and the evolution of its dimensions were significantly influenced by foundational research. These insights, distilled from the analysis of 35 empirical research articles, enrich the ongoing discourse on intellectual capital and its connection to firm performance. It's noteworthy that human, structural, and relational capital have emerged as dominant dimensions of intellectual capital. This study underscores the importance and prevalence of intellectual capital concepts that various firms leverage to bolster their performance. Keywords: intellectual capital, firm performance, systematic review
Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District Syamsu Alam; Tenriwaru Tenriwaru; Eka Ariaty Arfah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to frame the agro-tourism landscape in Jeneponto Regency as a sought-after tourist locale while also positioning environmental accounting as an effective tool for raising public awareness. Utilizing a case study methodology, the research was conducted in Jeneponto Regency. The participants were selected using a snowball sampling technique. Primary data, consisting of opinions and observational findings, were collected through in-depth interviews with subject matter experts and Focus Group Discussions (FGDs). Secondary data were sourced indirectly through intermediary mediums and augmented by a thorough document analysis. The data analysis process encompassed techniques such as data reduction, data display, and the subsequent drawing of conclusions and verification. The study sample was determined by the scope of the FGD, which included six respondents. A hallmark of this research is its comprehensive approach to accounting analysis. This approach extends from evaluating investment financing calculations for financial viability to assessing environmental costs and culminates in the formulation of financial reporting. The overarching goal is to elucidate the feasibility, profitability, and long-term sustainability of agro-ecotourism ventures. Keywords: agro-ecotourism, environmental accounting, jeneponto

Page 34 of 34 | Total Record : 332

 30   31   32   33   34 

Filter by Year

2006 2023


Reset
Filter By Issues
All Issue Vol 18 No 2 (2023) Vol 18 No 1 (2023) Vol 17 No 2 (2022) Vol 17 No 1 (2022) Vol 16 No 2 (2021) Vol 16 No 1 (2021) Vol 15 No 2 (2020) Vol 15 No 1 (2020) Vol 14 No 2 (2019) Vol 14 No 1 (2019) Vol 13 No 2 (2018) Vol 13 No 1 (2018) Vol 12 No 2 (2017) Vol 12 No 1 (2017) Vol 11 No 2 (2016) Vol 11 No 1 (2016) Vol 10 No 2 (2015) Vol 10 No 1 (2015) Vol 9 No 2 (2014) Vol 9 No 1 (2014) Vol 8 No 2 (2013) Vol 8 No 1 (2013) Vol 7 No 2 (2012) Vol 7 No 1 (2012) Vol 6 No 2 (2011) Vol 6 No 1 (2011) Vol 5 No 2 (2010) Vol 5 No 1 (2010) Vol 4 No 2 (2009) Vol 4 No 1 (2009) Vol 3 No 2 (2008) Vol 3 No 1 (2008) Vol 2 No 2 (2007) Vol 2 No 1 (2007) Vol 1 No 1 (2006) More Issue