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Alwi Sofyan; Alfi Muklis Kurniawan; Agnes Rosaliana

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2021 Universitas Muhammadiyah Manado

Parenting socialization activities regarding the importance of intellectual and character education in dealing with the times are to introduce and socialize true parenting education for the community. Thus, socialization participants are expected to be able to practice the material socialized to their children in everyday life, so that a generation with intellectual and character is produced. The socialization was carried out using direct observation, interviews, and socialization methods, by means of: lectures/providing information and training. As a result of these activities, participants gain knowledge related to parenting; and commit to practice it with their own children.

Yuli Angraini; Fasridon Fasridon

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

Ignatius Adhimas Garis Nugroho; Munari Munari

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

Suratman Suratman; Nanang Ari Utomo

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.  

Kusjuniati, Kusjuniati

AbstrakPemikiran sosioekonomi Al-Ghazali berakar dari sebuah konsep yang dia sebut sebagai fungsi kesejahteraan sosial islami. Seluruh karya Al-Ghazali memiliki konsep maslahat atau kesejahteraan sosial atau utilitas (kebaikan bersama). Imam Al-Ghazali mengidentifikasi semua masalah baik yang berupa masalih ( utilitas, manfaat ) maupun mafasid (disutilitas, kerusakan) dalam meningkatkan kesejahteraan sosial. Kesejahteraan (maslahah) dari suatu masyarakat tergantung kepada pencarian dan pemeliharaan lima tujuan dasar, yakni agama(al- dien), hidup atau jiwa (nafs), keluarga atau keturunan (nasl), harta atau kekayaan (mal) dan intelek atau akal (aql). Al-Ghazali menitikberatkan bahwa sesuai tuntuan wahyu, tujuan utama kehidupan umat manusia adalah untuk mencapai kebaikan di dunia dan di akhirat (maslahat al-din wa al-dunya) Kelima kebutuhan tersebut tidak akan terpenuhi dengan baik bila orientasi semua orang hanya terfokus pada kehidupan akhirat. Oleh karenanya melakukan aktivitas ekonomi merupakan sebuah keharusan bagi setiap orang bila mereka menginginkan keselamatan baik di dunia maupun akhirat. AbstractAl-Ghazali's socioeconomic thinking has its roots in a concept which he calls an Islamic social welfare function. All of Al-Ghazali's works have the concept of maslahat or social welfare or utility (the common good). Imam Al-Ghazali identified all the problems in the form of masalih (utility, benefits) and mafasid (disutility, damage) in improving social welfare. The welfare ( maslahah) of a society depends on the search and maintenance of five basic objectives, namely religion ( al-dien) , life or soul (nafs), family or offspring (nasl), wealth or wealth (mal) and intellect or reason (aql) ).Al-Ghazali emphasized that according to the revelation, the main purpose of human life is to achieve good in the world and in the hereafter (maslahat al-din wa al-duny a) These five needs will not be fulfilled properly if everyone's orientation is only focused on life hereafter. Therefore doing economic activity is a must for everyone if they want salvation both in the world and the hereafter.

Suliantoro, Adi; Andraini, Fitika; UN, RR Dewi Handayani; Pratama, Alif Candra

DINAMIKA HUKUM 2019 Universitas Stikubank

Intellectual Property Rights for Batik Semarang still not as expected. Though the existence of Batik Semarang has existed since the Dutch colonial era around the 19th century and the motive is not inferior to other batik. Supposedly IPR can be applied to protect Batik Semarang, especially is The Copyright. The issue is What is the Copyright can be used to protect and preserve Batik Semarang? If ok what is the problem of it that can not apply its IPR, especially for  Copyright. The conclusions is: Copyright can be applied to art / motive. The obstacles are the traditional motif is already a Public Domain, shall have the novelty of novation, Batik Semarang is not widely known and less desirable both from employers and community batik Semarang. Suggested communities often use Batik Semarang by requiring students to use Batik Semarang.

Mustofa, Fauzi; Minar Savitri, Dhian Andanarini

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.

Shelomita Selamat

Jurnal Filsafat dan Teologi Katolik 2018 STIKAS Santo Yohanes Salib Kalimantan Barat

Human being is a rational animal who has the capability to think. The activity of thinking distinguishes man from other animals. Nevertheless, there are some people who do not use their capability to think. Many people just follow what other people said without really considering what they actually do. For Hannah Arendt, this is one of the factors that causes many evils have occurred in our daily life. Moreover, she used the term of the banality of evil to describe the evil that has  happened  because of  the culprit’s  inability  to think.  Therefore,  she emphasized the importance of thinking in every human being. For her, thinking makes human to avoid grave evil.

Tantani binti Longkiad

Jurnal Filsafat dan Teologi Katolik 2018 STIKAS Santo Yohanes Salib Kalimantan Barat

Pencarian kebenaran sejati merupakan perjuangan setiap orang yang berpikir khususnya mereka yang “skeptik” terhadap kebenaran-kebenaran iman. Edith Stein yang berpersonalitas sangat keras dengan kemampuan intelektualnya  yang  sangat  tinggi berhadapan  dengan  krisis iman  sejak masih muda. Dia tidak percaya kepada eksistensi Allah sebagai seorang Pribadi. Dia adalah seorang “atheist” yang giat mencari kebenaran melalui ilmu pengetahuan – khususnya lewat fenomenologi yang diajarkan oleh Edmund Husssel. Perjumpaannya dengan beberapa filsuf beriman seperti Max Scheller dan Adolf Reinach telah menimbulkan kerinduannya untuk bertobat dan oleh rahmat Tuhan ia dituntun kepada suatu pengalaman iman ketika membaca buku Riwayat Hidup Teresa dari Avila.

Rahmadhani, Sari; Rahmawati, Ita Nur

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after the fulladoption period. While there is no disclosure of intellectual capital of largecorporations and small companies before and after the full adoption period ofIFRS. The disclosure of intellectual capital in high leverage companies andlow leverage companies in both absolute and statistically is not different.

Ramananda, Dimaz; Widi Nugrahanti, Yeterina

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks listed on the BEI and 11 banks listed on the SET in 2011. The findings in this study showed no difference between intellectual capital disclosure in Indonesia and Thailand. Keywords : intellectual capital disclosure, profitability, leverage, company size

HARYANTO, TOTOK DWINUR

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: The right comes from human intellectuals covers three things, they are: works, invention, and brand. The exclusivity of intellectua lproperty rights ban people to multiply, publish, without permition. This comes from the individual and capitalistic thought from western culture. It is different with Indonesian culture which put public and common interest as a first priority. The effort to balance the exclusive and individual right and public rights must be conducted. Keywords: intellectual rights

Munawaroh, Siti

Dinamik 2010 Universitas Stikubank

Dengan berkembangnya teknologi komputer dan pengaplikasiannya memberikan dampak yang signifikan terhadap sistem informasi dan kehidupan masyarakat dunia. Salah satu contoh dampak yang sangat berpengaruh besar terhadap teknologi komputer dan pengaplikasiannya adalah Pelanggaran terhadap hak cipta kekayaan intelektual (HAKI). Perkembangan Teknologi informasi yang cepat juga diikuti oleh permintaan akan sistem informasi yang lebih baik, sehingga dampaknya akan mencakup pada bidang yang salah satunya adalah pada bidang HAKI. Sedangkan usaha untuk melindungi Hak cipta kekayaan intelektual sebenarnya sudah pernah dilakukan oleh beberapa negara yaitu persetujuan WIPO(Word Intellectual Property Organization) yang bernaung di bawah PBB. Namun hal itu tidak dapat menjamin Hak cipta kekayaan intelektual mereka aman, karena hanya beberapa negara saja yang membuat persetujuan (anggotanya terbatas).

Ningsih, Dewi Handayani Untari; ., Sunardi; Jananto, Arief

Dinamik 2003 Universitas Stikubank

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.