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Analysis of the Effect of Intellectual Capital on Financial Performance, Revenue Growth, and Value of Manufacturing Companies on the Indonesia Stock Exchange 2016-2019 2016-2019年印尼证券交易所制造业企业智力资本对财务绩效、收入增长和价值的影响分析
Pub Date : 2022-02-15 DOI: 10.37275/oaijss.v5i2.111
Friscilla Fabiola Umboh, Dian Masita Dewi
The concept of intellectual capital has a goal that leads to the control and management of the company (Mouritsen et al., 2001) with the perspective of improving organizational performance, creating a competitive advantage of the company (Khalique et al., 2011) which can differentiate itself from competitors in today's modern economic era (Bhasin, 2008) which also leads to long-term profits (Jordão & de Almeida, 2017). The measurement of the impact of intellectual capital management that is most widely used is developed by (Pulic, 1998), VAICTM (Value Added Intellectual Coefficient) to measure the extent to which the company generates an added value based on the efficiency of intellectual capital that is supported and influenced by the relationship between value-added to physical capital, human capital and structural capital. This research is causal research that aims to analyze the causal relationship between the independent variable and the dependent variable. The independent variable in this study is intellectual capital as measured by the Value-Added Intellectual Coefficient (VAICTM) which is the sum of three influential resources, namely Value-Added Human Capital (VAHU), Value Added Capital Employee (VACA), and Structural Capital Value Added (STVA). The dependent variable in this study is the company's performance as measured by Return on Assets (ROA), company growth is measured by Growth Revenue, and company value is measured by Tobin's Q. Based on the results of the study, it can be concluded that intellectual capital has no significant positive effect on the company's financial performance. manufacturing on the Indonesia Stock Exchange in 2016-2019, because the manufacturing industry is included in the category of low-IC intensive industries (not dense intellectual capital) where operational activities are still dominated by the use of many fixed assets compared to intellectual capital and initial management of intellectual capital which is still considered as costs and have not shown results that affect the company's financial performance.
智力资本的概念有一个目标,导致公司的控制和管理(Mouritsen等人,2001),从提高组织绩效的角度来看,创造公司的竞争优势(Khalique等人,2011),这可以在当今的现代经济时代与竞争对手区分开来(Bhasin, 2008),这也导致长期利润(jord o和de Almeida, 2017)。使用最广泛的智力资本管理影响的测量方法是由(public, 1998)开发的VAICTM (Value Added intellectual Coefficient,增值智力系数),用于测量公司在物质资本、人力资本和结构资本增值关系的支持和影响下,基于智力资本效率产生的增加值的程度。本研究为因果研究,旨在分析自变量与因变量之间的因果关系。本研究的自变量为智力资本,以增值智力系数(VAICTM)衡量,该系数是三种有影响力的资源的总和,即增值人力资本(VAHU)、增值资本员工(VACA)和结构性资本增值(STVA)。本研究的因变量为公司绩效,以资产收益率(ROA)衡量,公司成长性以成长性收入(growth Revenue)衡量,公司价值以托宾q (Tobin’s q)衡量。根据研究结果,可以得出结论,智力资本对公司财务绩效没有显著的正向影响。制造业在2016-2019年在印度尼西亚证券交易所上市,因为制造业被列入低集成集成密集型产业(非密集智力资本)的类别,与智力资本和智力资本的初始管理相比,经营活动仍然以使用许多固定资产为主,智力资本仍被视为成本,尚未显示影响公司财务业绩的结果。
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引用次数: 1
Spirituality Business with Faith 信仰的商业
Pub Date : 2022-01-21 DOI: 10.37275/oaijss.v5i2.109
R. Suraji, Istianingsih Sastrodiharjo
Several studies have found that many business activities ignore human values ​​and damage the environment. This condition shows that business people ignore the spiritual factors in their activities. Therefore, it is a question of whether it is possible to combine business with spirituality so that business brings blessings to other people and their environment. The notion that business is contrary to religion has long been happening. Karl Mark considers that religion is an obstacle to economic development. However, Marx Weber's research proves that Protestantism in Europe and America can be a driver for the birth of capitalism. The modern economic theory finds that we will find saints, mystics, or Sufis in companies in the era of global markets. The business spiritual has taught that business is not just a matter of making money. However, there must be a balance between spiritual and material values ​​and respect for the human condition of future generations. In Islam, the union of business with the spiritual is not new. This fact is very clearly exemplified by the Prophet Muhammad. and his friends. The Prophet and the Companions did not separate business activities from spiritual values. A healthy business brings balance, as stated in Surah Ar-Rahman verses 7-9; the earth and sky were created in balance. Humans are prohibited from destroying the balance. In modern science, Elkington describes this balance in what is referred to as the Triple Bottom Line (TBL) between Profit, People, and Planet. To achieve the entire balance, Elkington's TBL in 3P (Profit, People, and Planet) must be added by 1 P, which is Prophet (Prophet). This Prophet guides business people to have spirituality, which is always their strength and awareness.
几项研究发现,许多商业活动忽视了人的价值,破坏了环境。这种情况说明商人在他们的活动中忽视了精神因素。因此,是否有可能将商业与灵性结合起来,使商业为他人及其环境带来祝福,这是一个问题。商业与宗教相悖的观念由来已久。卡尔·马克认为宗教是经济发展的障碍。然而,马克思·韦伯的研究证明,新教在欧美可以成为资本主义诞生的驱动力。现代经济理论认为,在全球市场时代,我们会在企业中找到圣人、神秘主义者或苏菲派。商业精神告诉我们,商业不仅仅是赚钱的问题。然而,必须在精神和物质价值之间取得平衡,并尊重后代的人类状况。在伊斯兰教中,商业与精神的结合并不新鲜。先知穆罕默德非常清楚地说明了这一事实。还有他的朋友们。先知和同伴们并没有将商业活动与精神价值分开。正如拉赫曼章7-9节所述,健康的生意带来平衡;大地和天空是在平衡中创造的。禁止人类破坏生态平衡。在现代科学中,埃尔金顿将这种平衡描述为利润、人和地球之间的三重底线(TBL)。为了达到整体平衡,Elkington在3P (Profit, People, and Planet)中的TBL必须加上1 P,即Prophet(先知)。这位先知引导商人要有灵性,这一直是他们的力量和意识。
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引用次数: 0
Studies of Sociology Conspiracy in Indonesian Politics Novel 印尼政治小说中的社会学阴谋论研究
Pub Date : 2022-01-12 DOI: 10.37275/oaijss.v5i1.106
Devito Andharu, H. Supratno, Darni
This study aims to find a conspiracy in Indonesian politics novels. This study uses a sociology conspiracy study to reveal the concepts of conspiracy in the novel. The research approach used is qualitative. Data collection techniques using library techniques. The data analysis technique used hermeneutic and heuristic methods. And the data validity technique uses time triangulation. The results show that conspiracy in Indonesian politics novels is related to conflicts creation, scenarios-paranoid creation, and the manipulation of events.
本研究旨在寻找印尼政治小说中的阴谋。本研究运用社会学的阴谋研究来揭示小说中的阴谋概念。使用的研究方法是定性的。使用库技术的数据收集技术。数据分析技术采用解释学和启发式方法。数据有效性技术采用时间三角测量。结果表明,印尼政治小说中的阴谋与冲突创作、场景偏执狂创作和事件操纵有关。
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引用次数: 0
Performance Analysis of Zakat-Based Empowerment to Improve Mustahik's Welfare 以天课为基础的赋权改善穆斯林福利的绩效分析
Pub Date : 2021-12-27 DOI: 10.37275/oaijss.v5i1.105
Rina Maulidia, Imam Mukhlis
This study aims to analyze the performance of zakat in improving the welfare of mustahik through zakat-based empowerment programs. Mustahik's welfare can be measured in terms of material and spiritual conditions, level of human development, and level of independence of mustahik. This research is a quantitative study using a multi-stage weigh index estimation technique that functions to generate a zakat welfare index from each variable. The data used are primary and secondary data, primary data obtained from interviews, and distributing questionnaires to zakat recipients of Rumah Zakat in Malang. While the secondary data was obtained from the results of the literature study. The sampling technique used was purposive sampling to obtain data following the research objectives. The results of this study are, first, the results found that zakat can improve the material and spiritual conditions of mustahik. Based on the CIBEST model, it has been found that there is an increase in the welfare index of mustahik by 42.5%. Second, zakat-based empowerment increases the condition of the mustahik HDI by 3.1%, which means that zakat has not been able to have a major influence on the mustahik HDI. Third, the zakat-based empowerment program can increase the mustahik's level of independence by 16.8%. This index shows that mustahik already has a permanent job or business and saves after obtaining empowerment. Based on the research that has been done, it can be concluded that zakat-based empowerment can improve the welfare of mustahik. It is noted that the welfare of mustahik has increased by 21.6% from the previous condition.
本研究旨在通过以天课为基础的赋权项目,分析天课在改善穆斯林福利方面的表现。Mustahik的福利可以用物质和精神条件、人类发展水平和Mustahik的独立程度来衡量。本研究是一项定量研究,采用多阶段加权指数估计技术,从每个变量中产生一个天课福利指数。所使用的数据是第一手和第二手数据,从访谈中获得的第一手数据,以及向玛琅鲁麦天课的接受者分发问卷。而辅助数据则来源于文献研究的结果。采用的抽样技术是有目的抽样,根据研究目标获取数据。本研究的结果是,第一,结果发现天课可以改善穆斯塔希克的物质和精神状况。基于CIBEST模型,发现木犀的福利指数提高了42.5%。其次,以天课为基础的赋权使穆斯林人类发展指数的条件提高了3.1%,这意味着天课对穆斯林人类发展指数没有重大影响。第三,以天课为基础的赋权项目可以将穆斯林的独立水平提高16.8%。这一指数表明,穆斯塔希克已经有了固定的工作或生意,并在获得权力后开始储蓄。根据已经完成的研究,可以得出结论,以天课为基础的赋权可以提高穆斯塔希克的福利。值得注意的是,mustahik的福利比以前的状况增加了21.6%。
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引用次数: 1
The Function and Context of Speaking in the Oral Tradition of the Kejhung Madura : A Sociopragmatic Study 凯羌马都拉口述传统中言语的功能与语境:一项社会语用学研究
Pub Date : 2021-12-03 DOI: 10.37275/oaijss.v5i1.104
Sri Utami, W. Widayati, Victor Marolitua L Tobing
The purpose of this study is the function of speech acts in the Madurese kejhung oral tradition and the context behind the Madurese kejhung oral tradition, which includes situation, social, culture, and ideology. This study uses a sociopragmatic approach and descriptive method. Researchers as human instruments. This research involves hermeneutic and sociopragmatic analysis methods. Hermeneutics is used to reveal the conditions of the context. This study uses data in the form of kejhung text which contains the function of speech and the context of the Madurese kejhung oral tradition in the form of rhymes. The results of the study indicate that the speech function is dominated by the directive speech function, both the advisory directive function and the inviting or wishing directive function. This shows that the function of Madurese speech is to actualize the attitude of the Madurese. The context of the kejhung madura situation is the wedding ceremony, welcoming guests, cow race, sonok cow, and rokat tase'. The social context behind daily life such as harmony and cooperation, the cultural context is the customs and way of life, while the ideological context behind the Madura kejhung is strong Islamic teaching within the Madurese community.
本研究的目的在于探讨言语行为在马杜洛塞语口述传统中的功能,以及马杜洛塞语口述传统背后的情境,包括情境、社会、文化与意识型态。本研究采用社会语用学方法和描述性方法。研究者是人类的工具。本研究涉及解释学和社会语用学的分析方法。解释学用于揭示上下文的条件。本研究以包含言语功能的科语文本为资料来源,并以韵脚的形式探讨马杜莱人科语口述传统的语境。研究结果表明,语音功能以指导性语音功能为主,既有咨询性语音功能,也有邀请或希望性语音功能。由此可见,马杜罗语的功能是实现马杜罗人的态度。kejhung madura的背景是婚礼、欢迎客人、牛比赛、sonok牛和rokat tase。日常生活背后的社会背景是和谐与合作,文化背景是习俗和生活方式,而Madura kejhung背后的思想背景是马杜罗社区内强烈的伊斯兰教教义。
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引用次数: 0
English Learning Model and Independence of Vocational School Students in the Pandemic Period 大流行时期中职学生英语学习模式与独立性
Pub Date : 2021-12-03 DOI: 10.37275/oaijss.v5i1.103
Kusmiyati, Ni Nyoman Sarmi
Learning independence is one of the important things in a learning process so that students have the responsibility to organize and discipline themselves, in addition to being able to develop learning abilities on their own accord. The problem that occurs at this time is the learning process that has been forced to be carried out at home through online learning, since the Covid 19 pandemic. The purpose of this research is to find out the online learning model of english in vocational high schools throughout the city of Surabaya during the pandemic and how high the influence of the level of independence is. students and the effect of learning models on learning outcomes of English learning at SMK Surabaya City during the pandemic. This research is quantitative research using a questionnaire for data collection. The population in this study were all English teachers in public and private vocational schools in the city of Surabaya as many as 278 people while the sample of this study was 74 people. The presentation of descriptive analysis in this study is the independent variable (X), the learning model variable (Y), and the learning outcome variable (Z). The results of the analysis in the study showed that the students' independence had an average of 2.93 which was included in the sufficient category. This means that the independence of SMK students throughout the city of Surabaya in learning English during the pandemic is quite good. The results of the descriptive analysis showed that the learning model applied during the pandemic in English subjects was good with an average score of 3.15. The coefficient of the learning model variable from the regression analysis is known to be 0.556. This shows that the learning model has a positive effect on learning outcomes. The better the learning model, the higher the learning outcomes produced. The significance value obtained is 0.000, which means that the learning model has a significant effect on learning English outcomes at SMK in Surabaya City during the pandemic.
学习独立性是学习过程中重要的事情之一,这样学生除了能够自主发展学习能力外,还有责任组织和约束自己。此时出现的问题是,自新冠疫情以来,被迫在家通过在线学习进行的学习过程。本研究的目的是了解泗水市职业高中在疫情期间的在线英语学习模式,以及独立程度的影响程度。大流行期间泗水市SMK的学生和学习模式对英语学习成果的影响。本研究为定量研究,采用问卷调查法收集数据。本研究的人口均为泗水市公立和私立职业学校的英语教师,人数达278人,本研究的样本为74人。本研究描述性分析的呈现为自变量(X)、学习模式变量(Y)和学习结果变量(Z)。本研究分析结果显示,学生的独立性平均为2.93,属于充分范畴。这意味着整个泗水市的SMK学生在疫情期间学习英语的独立性相当好。描述性分析结果表明,大流行期间英语学科应用的学习模式较好,平均得分为3.15分。从回归分析可知,学习模型变量的系数为0.556。这表明学习模式对学习结果有积极的影响。学习模式越好,学习成果越高。得到的显著性值为0.000,这意味着该学习模式对大流行期间泗水市SMK的英语学习结果有显著影响。
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引用次数: 1
Analysis of Digital Literature on Students in Faculty of Teacher Training and Education as a Prospective Teacher 教师培训与准教师教育学院学生数字文献分析
Pub Date : 2021-12-01 DOI: 10.37275/oaijss.v5i1.102
Nuril Huda, Ninik Mardiana, Sumartono, Article Info
This research is to reveal how the ability to use and understand digital literacy of students as prospective teachers in FKIP. This is in line with the digital literacy program launched by the Ministry of Education and Culture in 2018. The method used is descriptive quantitative. As the main data in the form of student questionnaire answers that utilize electronic questionnaire instruments distributed through social media. The population of this research is active students at FKIP University Dr. Soetomo Surabaya with a sample size of 140 is random sampling, with an error rate of 4.5%. Data analysis by converting the attitude scale in a value scale of 1-5, to calculate the average value as a generalization of the research results. The results showed that the students' ability in digital literacy was at a level between quite capable and capable. As for those who have reached the fully capable level in the aspects of using search engines of data, creating good communication on the internet, especially on social media, and understanding the existence of internet ethics, copyright issues and plagiarism.
本研究旨在揭示学生作为未来教师使用和理解数字素养的能力如何。这与教育和文化部于2018年启动的数字扫盲计划相一致。所使用的方法是描述性定量的。以学生问卷回答为主要数据形式,利用电子问卷工具通过社交媒体分发。本研究的人群为FKIP大学Soetomo Surabaya博士的在校学生,样本量为140人,为随机抽样,误差率为4.5%。数据分析通过将态度量表转换为1-5的数值量表,计算平均值作为研究结果的概括。结果表明,学生的数字素养水平处于“尚可”和“尚可”之间。在使用数据搜索引擎,在互联网上,特别是在社交媒体上创造良好的交流,了解网络道德,版权问题和抄袭的存在方面达到完全能力水平的人。
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引用次数: 1
Macroeconomic Variables and Sukuk Outstanding in Indonesia 宏观经济变量与印尼伊斯兰债券余额
Pub Date : 2021-11-15 DOI: 10.37275/oaijss.v4i6.101
Nur Habibah Asri, Dwi Wulandari
Sukuk or Sharia bonds are one of the investment instruments in Indonesia. Since the 19th century, Sukuk has become popular with investors. Several previous studies found contradictory results that macroeconomic variables have a relationship and influence on Sukuk by observing the year before the pandemic. This study uses a quantitative descriptive method with a Vector Autoregression (VAR) approach. Through the optimum lag value, namely, lag 3, statistically it was found that there was a significant relationship between the variables of GDP, interest rates, and the exchange rate on Sukuk. In addition, several analysis results found a causal relationship between these variables.
伊斯兰债券是印尼的一种投资工具。自19世纪以来,伊斯兰债券一直受到投资者的欢迎。此前的几项研究通过观察疫情前一年的情况,发现了宏观经济变量与伊斯兰债券之间存在关系和影响的矛盾结果。本研究采用向量自回归(VAR)方法的定量描述方法。通过最优滞后值,即滞后3,统计上发现,国内生产总值、利率和伊斯兰债券汇率三个变量之间存在显著的关系。此外,一些分析结果发现这些变量之间存在因果关系。
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引用次数: 1
Application of Wetland-Based Entrepreneurship Orientation and Entrepreneurial Competence to Increase MSME Income in Wetlands 湿地创业导向与创业能力在湿地中小微企业增收中的应用
Pub Date : 2021-11-03 DOI: 10.37275/oaijss.v4i6.99
H. U. Anisah, Isnawati, Rifqi Novriyandana, Muchammad Yusup
This study aims to determine and analyze the application of wetland-basedentrepreneurial orientation and entrepreneurial competence to increase MSMEincome. With the increase in the income of MSMEs, it is expected to improve thewelfare of MSMEs. Quantitative research method used in this research with PLSanalysis technique. As for the long term, MSME actors, in this case "Nipah Leaf"craftsmen, can have entrepreneurial competence so that they can increase theincome of MSME actors. The expected result is an academic justification for therole of wetland-based entrepreneurial orientation and entrepreneurialcompetence in increasing MSME income. The results of this study are expectedto be a policy consideration taken by the South Kalimantan Regional Governmentas a program to increase MSME income. The results of the research are alsoexpected to be able to advocate for the craftsmen of "Daun Nipah" to have anentrepreneurial orientation based on wetlands and entrepreneurial competence.
本研究旨在确定并分析基于湿地的创业导向和创业能力在提高中小微企业收入中的应用。随着中小微企业收入的增加,中小微企业的福利有望得到改善。本研究采用定量研究方法,结合pls分析技术。从长期来看,小微企业行动者,在这个案例中是“尼帕叶”工匠,可以拥有创业能力,从而增加小微企业行动者的收入。预期结果为湿地创业导向和创业能力对中小微企业收入增加的作用提供了理论依据。这项研究的结果预计将被南加里曼丹地区政府作为增加中小微企业收入的一项政策考虑。研究结果也可望倡导“道恩尼帕”工匠具有基于湿地与创业能力的创业导向。
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引用次数: 0
Barriers to Development of Selected Municipalities of Sulu Province 苏禄省部分城市发展障碍分析
Pub Date : 2021-09-29 DOI: 10.37275/OAIJSS.V4I2.98
Abdurahim S. Tahil, Shernahar K. Tahil
This study was conducted to determine the barrier to the development of selected municipalities of Sulu province.  It aimed to find out the Suluanos’ concept of development in terms of political, economic, socio-cultural, technological, and ecological aspects, including how these perceived barriers affect the development of Sulu. This research utilized the descriptive method where the Quantitative aspect gathered the data from 400 adults of ten big municipalities using a checklist questionnaire. The respondents were selected through systematic sampling.  For the qualitative part, the collected data were from 90 participants through focus group discussions. The statistical tools used were frequency, percentage, mean, standard deviation, and group means. The finding revealed that the Suluanos’ concept of development upheld the development policies which are participatory, equitable, appropriateness, concertizing, and environment friendly and the corresponding functions of development such as the political, economic, socio-cultural, technological, and ecological aspects. Of the five development functions, the economic aspect (2.95) was the main barrier to development.  It is followed by the technological aspect (2.91), the political (2.79), and ecological (2.42) as the fourth rank. On the other hand, the socio-cultural part (2.21) was the least encountered barrier. The perceived barriers that affected the development of Sulu were related to lack of high ethical standards, transparency, accountability, effectiveness, and lack of respect for and commitment to social justice, human rights, environmental life protection, and people's empowerment. Based on the data gathered, the findings made the researcher conclude that the political, economic, technological, socio-cultural, and ecological aspects in Sulu were considered barriers to development.  They were not within the bounds of good governance.   Bureaucracy was weak due to the leaders' personalities, who were neither transactional nor transformational. At the same time, they were not within the context of the alternative model of development. To minimize if not eliminate the barriers to development, the government's efforts should be geared towards accountability to improve the quality of governance and dispensation of justice. Further studies are recommended to determine other predictors that can similarly evaluate the development conditions of Sulu Province.     
本研究旨在确定苏禄省选定城市发展的障碍。它旨在找出苏禄人在政治、经济、社会文化、技术和生态方面的发展观念,包括这些感知到的障碍如何影响苏禄人的发展。本研究采用描述性方法,定量方面使用清单问卷收集了10个大城市400名成年人的数据。调查对象是通过系统抽样选出的。对于定性部分,收集的数据来自90名参与者,通过焦点小组讨论。使用的统计工具为频率、百分比、平均值、标准差和组均值。调查结果显示,苏拉诺斯人的发展概念坚持参与、公平、适当、协调和环境友好的发展政策,以及相应的发展功能,如政治、经济、社会文化、技术和生态方面。在五个发展功能中,经济方面(2.95分)是发展的主要障碍。其次是技术(2.91分)、政治(2.79分)、生态(2.42分)。另一方面,社会文化部分(2.21)是遇到障碍最少的部分。人们认为影响苏禄发展的障碍与缺乏高道德标准、透明度、问责制、有效性、缺乏对社会正义、人权、环境生命保护和人民赋权的尊重和承诺有关。根据收集到的数据,研究人员得出结论,苏禄的政治、经济、技术、社会文化和生态方面被认为是发展的障碍。他们不在善治的范围之内。官僚主义的薄弱是由于领导人的个性,他们既不是交易型的,也不是变革型的。同时,它们不在另一种发展模式的范围内。为了尽量减少甚至消除发展障碍,政府的努力应着眼于问责制,以提高治理质量和司法分配。建议进行进一步研究,以确定能够类似地评价苏禄省发展条件的其他预测指标。
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引用次数: 0
期刊
Open Access Indonesia Journal of Social Sciences
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