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Articles 1 - 4 of 4
Full-Text Articles in Finance and Financial Management
Esg And Intellectual Capital Efficiency: Evidence From Asean Emerging Markets, Etikah Karyani, Muhamad Resa Perdiansyah
Esg And Intellectual Capital Efficiency: Evidence From Asean Emerging Markets, Etikah Karyani, Muhamad Resa Perdiansyah
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to investigate the impacts of Environmental, Social, and Governance (ESG) in total and individual performance (“E”, “S”, and “G”) on firms’ intellectual capital (IC) efficiency. The Value-Added Intellectual Coefficient (VAIC) and Modified Value-Added Intellectual Coefficient (MVAIC) were used to measure IC efficiency. Meanwhile, the annual ESG index data from the ASEAN-4 were used to measure ESG from 2015 to 2020. The results show “E”, “S”, and “G” and total ESG positively affect firms’ efficiency in managing IC. In addition, the industry type moderates these relationships in terms of that banks have a greater influence than non-banks. Our …
Indonesian Halal Msme Open Innovation With Islamic Fintech Adoption, Muhammad Alfarizi, Ngatindriatun Ngatindriatun
Indonesian Halal Msme Open Innovation With Islamic Fintech Adoption, Muhammad Alfarizi, Ngatindriatun Ngatindriatun
Jurnal Akuntansi dan Keuangan Indonesia
The Fourth Industrial Revolution has led to the development of Islamic FinTech innovations to meet the needs of the Muslim community. This study analyzes the factors that determine the adoption of Sharia FinTech by halal MSME owners. The study utilized an exploratory method based on an online survey of halal MSME owners with 319 samples. The PLS-SEM analysis technique was chosen to prove the research hypothesis. This research finds that variables such as religiosity, Islamic financial literacy, and perception of risk affect the intention to adopt Islamic FinTech. The UTAUT2 variable has a positive effect on knowledge of Sharia FinTech …
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Jurnal Akuntansi dan Keuangan Indonesia
The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Jurnal Akuntansi dan Keuangan Indonesia
An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …