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BEM UMM Persoalkan RUU Tax Amnesty
Posted by Staff Blogs
Dr Sidik Sunaryo SH MSi MHum saat memaparkan materi tentang Tax Amnesty. Foto: Muhammad Zulfikar Akbar RANCANGAN Undang-Undang (RUU) Tax Amnesty yang akan diparipurnakan oleh Dewan Perwakilan Rakyat Republik Indonesia (DPR-RI) dalam waktu dekat menimbulkan kegelisahan dari ....

KONSTRUKSI MODEL PENGUKURAN KINERJA DAN KERANGKA KERJA PENGUNGKAPAN MODAL INTELEKTUAL
Posted by INTELLECTUAL CAPITAL corner
Sitasi: Ulum, I., I. Ghozali,, dan A. Purwanto, 2014, "Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual", JAMAL (Jurnal Akuntansi Multiparadigma), Vol. 5 No. 3, pp. 380-392. Abstract: The purposes of this study are: firts, to construct performance measurement model and intellectual capital disclosure (ICD) framework. Second, to investigate the role of Intellectual Capital Disclosure (ICD) in the relationship between Modified VAIC (MVAIC) and market capitalization (MCAP).MVAIC is a comprehensive model to measure Intellectual Capital Performance (ICP) based on Value Added Intellectual Coefficient (VAICâ„¢).Data was drawn from Indonesian banking sectors listed in BEI for three ....