scholarly journals IMPRESSION INTELLECTUAL CAPITAL AND RISK PROFILE ON PROFITABILITY

2020 ◽  
Vol 4 (2) ◽  
pp. 100-107
Author(s):  
Neny Tri Indrianasari ◽  
Khoirul Ifa ◽  
Muhamad Ali

The importance of intellectual capital aspects for companies makes this topic interesting to be researched today, especially related to the contribution of IC in encouraging company performance. Profitability is an appropriate benchmark in measuring the performance of a bank. One measure of profitability used is Return on Equity (ROE). ROE is used to measure the effectiveness of a company in generating profits by utilizing the equity it has. This study aims to determine the Impression of Intellectual Capital and Risk Profile on Profitability of BPR Syariah in East Java Province. This type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period of 2015-2018 with a total population of 26 banks. The sample in this study was selected by purposive sampling. This study concludes that the NPF ratio has no effect on ROE. Except for Intellectual Capital and FDR it has a significant influence on ROE.

2020 ◽  
Vol 8 (1) ◽  
pp. 130-136
Author(s):  
Neny Tri Indrianasari ◽  
Emmy Ermawati ◽  
Riza Bahtiar Sulistyan ◽  
Khoirul Ifa ◽  
Moh. Hudi Setyobakti

Purpose of the study: This study aimed to determine the effect of the level of health of the banking consisting of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Asset (ROA), Return on Equity(ROE) and Capital Adequacy Ratio (CAR) to the BPR Syariah Profit Growth in East Java province. Methodology: This study uses a quantitative approach to analyze the description of the measured ratios Main Findings: The study concluded that the NPF ratio and ROE no effect on profit growth. Except for FDR, ROA and CAR have a significant effect on earnings growth. Applications of this study: The populations used in this study were all Sharia Rural Bank (BPRS) East Java Province recorded in the Financial Services Authority (FSA) selected period 2015-2017 with a total population of 26 banks. Novelty/Originality of this study: BPR Syariah is a banking company that has different characteristics compared to conventional banks. With these different characteristics, Sharia Rural Banks need to be reviewed specifically, where conventional bank reviews are not necessarily in accordance with Sharia Rural Bank conditions.


2014 ◽  
Vol 8 (1) ◽  
pp. 19 ◽  
Author(s):  
Ricardo Monge González ◽  
Juan Antonio Rodríguez Álvarez

<p>Este trabajo estima el impacto de los servicios financieros (diferentes del crédito) y los cursos de capacitación de corto plazo sobre las ventas reales, número de empleados, grado de formalización y acceso al crédito en el sistema financiero formal, de un conjunto de micro, pequeñas y medianas empresas clientes de una entidad de microfinanzas que opera en Costa Rica. Para ello, se emplea un panel de datos de cinco años (2006 a 2010) y modelos econométricos que tratan de controlar por atributos de las empresas, tanto observables como no observables, que afectan el desempeño de las variables sobre las cuales se mide el impacto. Los resultados señalan que aquellas empresas que recibieron servicios financieros diferentes del crédito lograron aumentar más el valor de sus ventas y el empleo, y también mejoraron su grado de formalización (aunque este resultado es débil estadísticamente), cuando se las compara con aquellas que no obtuvieron acceso a este tipo de financiamiento. Además, parecería ser que las garantías de participación y cumplimiento son el instrumento financiero que más impacta en forma positiva el desempeño de estas empresas. Por otra parte, no se obtuvo evidencia de que los servicios de capacitación de corta duración tuvieran algún impacto sobre el desempeño de estas empresas. Con base en todo lo anterior se plantean varias recomendaciones de política.</p><p> </p><p><strong>Abstract </strong></p><p>This paper considers the impact that financial services other than credit, and short term training courses have on total sales, employee number, level of formalization and access to credit in the regular financial system for a group of micro, small and medium size enterprises that are clients of a micro financing entity operating in Costa Rica. With this aim, data collected over five years (2006 to 2010), and econometric models that monitor a company`s performance by visible and non-visible attributes affecting measuring variables were used. Results show that the companies that received financial services other than the credit itself increased sales and employment more , and also improved their level of formalization (although the latter is statistically weak), when compared to others that did not had access to this type of financing. Also, it seems that participation and compliance guarantees are the most impacting financial instrument on company performance. On the other hand, no evidence was obtained about short training courses had any impact on company performance. Finally, some policy changes are recommended.<strong><br /></strong></p>


2019 ◽  
Vol 43 (2) ◽  
pp. 185-209
Author(s):  
Ana Rep ◽  
Katarina Žager ◽  
Cidália Oliveira

The purpose of this paper is to analyse whether the extent and quality of voluntarily disclosed information regarding intellectual capital (IC) are correlated with certain characteristics of a company. IC is very important for IT companies. Therefore, financial and non-financial statements of 32 high-tech companies were investigated using the content analysis method. To test the influence of firm characteristics on the intellectual capital disclosure index (ICDI), the regression model was used. The size of the firm was the only independent variable that has had a statistically significant influence on the ICDI. The auditor type, as well as financial ratios, have not shown a statistically significant influence on the extent and quality of IC disclosures. This study reflects the state regarding the voluntary IC disclosures in Croatia and therefore the study may be a roadmap for further research and, more importantly, might promote awareness of the importance of transparent reporting.


Author(s):  
Gusmardiansah Gusmardiansah ◽  
Rifdarmon Rifdarmon

Indonesia is currently experiencing many problems, the trigger is the COVID-19 outbreak so that many workers have been laid off and cause poverty. The effort made to solve this is to increase student resources who are interested in entrepreneurship. In the Faculty of Engineering, State University of Padang, there are lessons that support interest in entrepreneurship, namely the Industrial Field Experience Course (PLI). This research will look for the influence of PLI on Entrepreneurial Interest, this is done to see the entrepreneurial values that grow after the implementation of PLI. Correlational descriptive research method with a population of 83 people from the total population taken 33 people for testing, while the 50 people for research, sampling technique (simple random sampling). The results showed that there was a significant influence between variables, 84% of PLI Implementation, 77% Entrepreneurial Interest and the Influence of PLI on Entrepreneurial Interest 28.4%. Indonesia saat ini mengalami banyak permasalahan, pemicunya adalah Wabah COVID-19 sehingga banyak tenaga kerja yang di PHK dan menyebabkan kemiskinan. Usaha yang dilakukan untuk menyelesaikan ini yaitu meningkatkan Sumber Daya Mahasiswa yang berminat untuk Berwirausaha. Di fakultas Teknik Universitas Negeri Padang ada Pembelajaran yang menunjang minat berwirausaha yaitu Mata Kuliah Pengalaman Lapangan Industri (PLI). Pada penelitian ini akan di cari Pengaruh PLI terhadap Minat Berwirausah, ini dilakukan untuk melihat nilai-nilai wirausaha yang tumbuh setelah pelaksanaan PLI. Metode penelitian deskriptif korelasional dengan Populasi sebanyak 83 orang dari jumlah populasi di ambil 33 orang untuk ujicoba, sedangkan yang 50 orang untuk Penelitian, Teknik sampling (simple random sampling). Hasil penelitian adanya pengaruh siknifikan antar variabel, 84% Pelaksanaan PLI, Minat Berwirausaha 77% dan Pengaruh PLI terhadap Minat Berwirausaha 28,4%.


The Winners ◽  
2007 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Ignatius Sarto Kothson Budiman

Stock price movement was influenced by many factors, such as company performance, interest level, political factors, security, etc. Article purposes to get approximate probability on the influence between company profitability level and stock price movement that was traded on the Jakarta Stock Exchange, it also considered external factor influence on the stock price movement. The profitability ratio was represented by Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE). The research result indicated that the profitability ratio, such as Net Profit Margin (NPM) and Return On Investment (ROI) have significant influence the stock price movement while Return On Equity (ROE) did not have significant influence on the stock price movement.


2020 ◽  
Vol 10 (2) ◽  
pp. 164
Author(s):  
Fera Maulina

Financial report describe the financial condition and results of operations of a company at a certain time or period of time. The writer analyzes PT Kalbe Farma's financial report by looking at Income Smoothing, Profit Margin Ratio, Return On Assets, Return On Equity, Basic Earning Power, Dividend Yield, Dividend Payout Ratio, Price Earning Ratio, and Market to Book Value Ratio. In this study, the writer uses quantitative analysis data with descriptive method. The data used is secondary data that is obtained from the financial report of PT Kalbe Farma Tbk, documentation studies, and literature studies in data collection techniques. The results of this study show that the Eckel Index at PT Kalbe Farma Tbk is 0.9481, which means that PT Kalbe Farma Tbk Company belongs to the category of companies that practice income smoothing. Profitability at PT Kalbe Farma Tbk shows that the performance of the company PT Kalbe Farma Tbk is not good because it has decreased in 2013-2015. In 2016, the company began to increase company performance which can be seen from the increase in the value of profitability. The value of the Company at PT Kalbe Farma Tbk is good even though overall it experiences fluctuations every year.


Jurnal INFORM ◽  
2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Johanes Fernandes Andry ◽  
Tonny - Prayogo ◽  
Rakkha Leonardi Wijaya ◽  
Yohanes - Kantona

Shopee is a company engaged in e-commerce or commonly called online goods sales. This research was conducted to determine the effectiveness of Shopee advertisements on television to the people of Jakarta. Shopee as an advertiser uses advertising with the aim to attract new consumers to shop at Shopee. The effectiveness of advertising is measured using the Customer Response Index (CRI) measurement method. The CRI method measures the response of Shopee ad audience from various stages, starting from awareness, comprehend, interest, intentions, and actions. This response stage in the CRI is used to measure the effectiveness of Shopee advertisements with the theme "Super Goyang Shopee". In this study, effectiveness is illustrated in the theory of integrated marketing communication and the theory of the effectiveness of advertising. This type of research is descriptive research with a quantitative approach. The results of this study were Shopee advertisements on television in the effective Jakarta community and managed to meet the goals that Shopee wanted to achieve, namely at the interest stage of 66%.


2017 ◽  
Vol 14 (3) ◽  
pp. 381-388 ◽  
Author(s):  
Fitri Ismiyanti ◽  
Putu Anom Mahadwartha

Employee Stock Ownership Plan (ESOP) is a company program to provide incentives to managers to increase shareholder wealth and to align interests between the shareholders and the management. This ESOP is one of the most effective efforts to reduce conflicts of interest between the owners and the managers. ESOP program is basically intended to provide motivation and incentives for employees, so that employees will have a sense of concern (sense of belonging) to the company. Productivity is a reflection of the level of efficiency and effectiveness of work in total in a company. Productivity becomes very important, because it can describe the performance of a company. Performance is defined as the size or level at which individuals and organizations can achieve goals effectively and efficiently. This study aims to examine the effect of ESOP variables on company performance by using productivity as a mediating variable in non-financial companies in Indonesia Stock Exchange. The sample used in this research is companies that implement ESOP in the period 2000–2015. In this study, the company’s performance is measured by using return on assets, return on equity and Tobin’s Q, while productivity is measured by using sales per employee, cash flow per employee, and total assets turnover. Based on the results, it can be concluded that Employee Stock Ownership Program (ESOP) has a positive and significant impact on productivity.


2012 ◽  
Vol 57 (192) ◽  
pp. 79-97 ◽  
Author(s):  
Elena Shakina ◽  
Angel Barajas

The purpose of this research is to develop cost-effectiveness tools for the analysis of company?s intellectual resources, in terms of resource-based and value-based approaches. Our study focuses on the evaluation of intellectual capital methods to discover the drivers of company growth. We suppose that the potential effectiveness of intellectual capital resources varies according to different institutional factors. Several statistical methods will be used for the empirical issues in this research, including common cross-sectional and panel data analysis, and the instrumental variables method. The database collected for this purpose will consist of financial and economic indicators underlying the intellectual capital evaluation, such as strategic performance indicators (EVA? and FGV?). The dataset includes companies from different countries and industries according to the Knowledge Economy Index of the World Bank. The industries presented in the dataset are selected according to the predominance of several intellectual capital elements. The database includes financial services, wholesale and retail trade, machinery and equipment manufacture, the chemical industry, and transport and communications. As a result of the empirical research, we expect to answer the following questions: ? Is there a close relationship between intellectual capital quality and company performance? ? What are the external and internal factors affecting this relationship? (country, industry, company size, market dynamics, etc.)


2020 ◽  
Vol 2 (2) ◽  
pp. 428
Author(s):  
Victoria Victoria ◽  
Nuryasman MN

The purpose of this study is to analyze the effect of human capital, structural capital, and human capital on firm performance of retail trade companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This study uses a sample selection technique in the form of purposive sampling. The sample in study were 18 samples in total. This study uses a descriptive research design with a quantitative approach. The results showed that structural capital and relational capital do not have a significant influence on ROA and negatively affect ROA. Meanwhile, human capital has a positive and significant influence on ROA. Tujuan penelitian ini adalah untuk menganalisis pengaruh human capital, structural capital, dan human capital terhadap kinerja perusahaan pada perusahaan retail trade yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan teknik pemilihan sampel berupa purposive sampling. Sampel dalam penelitian ini berjumlah 18 sampel. Penelitian ini menggunakan desain penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa structural capital dan relational capital tidak memiliki pengaruh signifikan terhadap ROA serta berpengaruh negatif terhadap ROA. Sedangkan, human capital memiliki pengaruh positif dan signifikan terhadap ROA.


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