PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...

this study is to investigate the effect which capital structure has had on corporate performance using a data sample representing 0f 57 companies during 1381-1386. in this study using from roa and roe sake two the accounting performance measure , also using from ratios td/ta, td/te, td/tc and ltd/ta title independent variable. in study using from tests k-s ,multiple r , t and durbin watson. res...

Indoor air quality (IAQ) can produce significant economic benefits for the tenant during the use of the building. However, currently the potential economic benefits on a tenant’s employees’ health and performance are not considered in feasibility studies for IAQ investments. Here, the economic value refers to benefits that can be expressed numerically in terms of money such as cost savings and ...

Banking is one of the essential elements economic sustainability. Indonesia has two banking systems: with conventional principles and sharia principles. Differences in regulation system can affect results bank's performance. So, it necessary to analyze comparison bank performance determine significance differences. This research aims present findings a financial analysis carried out on Islamic ...

The impact of the Covid-19 pandemic is strongly felt for Rural Banks (or BPR) industry operating in South Kalimantan province. This study a case BPR Kota Baru Province. Based on financial report published by Financial Services Authority OJK), one banks that has best Return On Asset (ROA) performance, because ROA ratio continues to grow during pandemic. purpose this find out extent performance o...

This study compares the financial performance trend of successful and less successful ERP implementers over three years following the implementation. The findings indicate no significant difference in the change in ROA and ROI of the two groups of adopters. Successful ERP adopters however have statistically significant higher efficiency benefits in terms of Asset Turnover and Capital Turnover t...