Judul: The Impact of Intellectual Capital on Financial Performance and Firm Value (Case Study of Financial Sector Companies Listed on Indonesia Stock Exchange 2017-2019)
Abstrak: Kemajuan teknologi dan informasi membuat perkembangan ekonomi dikendalikan oleh informasi dan ilmu pengetahuan. Perubahan fokus perusahaan dari labour based menjadi knowledge based menjadi strategi yang baik untuk persaingan bisnis di era industri 4.0. Menurut resource-based theory, keunggulan kompetitif perusahaan berdasar pada sumber daya yang bersifat valuable, rare, inimitable, dan non-substitutable, sehingga intellectual capital pun merupakan sumber daya yang dapat dimanfaatkan perusahaan sebagai keunggulan kompetitif. Intellectual capital juga dapat digunakan untuk menjawab permasalah agensi melalui proses penciptaan nilai. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan dan nilai perusahaan pada perusahaan sektor keuangan di Bursa Efek Indonesia (BEI) dengan periode penelitian 2017-2019. Menggunakan data sekunder berupa laporan keuangan perusahaan, intellectual capital pada penelitian ini dihitung menggunakan metode Value Added Intellectual Coefficient (VAIC) yang digagas Ante Pulic. Metode Analisis dan pengolahan data menggunakan perhitungan rasio keuangan dan analisis nilai perusahaan, serta menggunakan analisis desktriptif dan metode SEM- PLS untuk menguji hipotesis. Penelitian ini menyimpulkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan dan nilai perusahaan. Selain itu, penelitian ini menemukan pengaruh positif dan signifikan kinerja keuangan terhadap nilai perusahaan., Advancement in technology and information makes economic development controlled by information and knowledge. In order to compete in the 4.0 industrial era, a company must switch its strategy from a labor-based company to a knowledge-based company. According to the resource-based theory, resources that are valuable, rare, inimitable, and non-substitutable will form a company's competitive advantage. Thus, intellectual capital is a resource that a company can use as a competitive advantage. Intellectual capital can also be used by companies as a tool to solve agency problems through the value creation process. This study aims to analyze the effect of intellectual capital on firm’s financial performance and value in financial sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study used secondary data obtained from the company's financial statements or annual reports. Intellectual capital in this study was calculated using the Value Added Intellectual Coefficient (VAIC) method initiated by Ante Pulic. Data processing and analysis methods are financial ratio calculations and company value analysis. Description analysis and SEM-PLS method used to test the hypothesis. The result found that intellectual capital has a positive and significant effect on financial performance and firm value. Also, this study found a positive and significant effect of financial performance on firm value.
Keyword: Intellectual Capital, Value Creation, Financial Performance, Firm Value

Judul: Pengaruh Pengungkapan Intellectual Capital Terhadap Kinerja Keuangan dan Harga Saham (Studi Kasus Pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2020)
Abstrak: Globalisasi memberikan dampak kepada pesatnya perkembangan teknologi dan ilmu pengetahuan. Perkembangan ini diikuti dengan munculnya perusahaan-perusahaan financial technology sehingga menumbuhkan persaingan bisnis yang ketat pada industri perbankan. Pengungkapan intellectual capital dalam laporan tahunan sebagai aset tidak berwujud dinilai dapat meningkatkan keunggulan kompetitif perusahaan sehingga berpengaruh terhadap kinerja perusahaan dan harga sahamnya. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan intellectual capital sebagai aset tidak berwujud yang dimiliki perusahaan terhadap kinerja keuangan dan harga saham perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Analisis SEM-PLS merupakan metode analisis data yang digunakan pada penelitian ini. Hasil dari penelitian ini menunjukkan bahwa pengungkapan intellectual capital berpengaruh secara positif dan signifikan terhadap kinerja keuangan perusahaan subsektor perbankan namun tidak berpengaruh positif dan signifikan terhadap harga saham perusahaan subsektor perbankan., Globalization gives an impact on the expeditious development of technology and knowledge. This development was followed by the emergence of financial technology companies which created intense competition in the banking industry. Disclosure of intellectual capital as a company’s intangible assets in the annual report is considered to be able to increase the company's competitive advantage thus affects the company's performance and its stock price. This study aims to analyze the effect of intellectual capital disclosure as a company’s intangible assets on financial performance and stock prices of banking companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The sampling technique was carried out using purposive sampling method. SEM-PLS analysis is a data analysis method used in this study. The results of this study indicated that the disclosure of intellectual capital had a positive and significant effect on the financial performance of banking companies but had no positive and significant effect on the stock price of banking companies.
Keyword: banking, financial performance, intellectual capital disclosure, stock price

Judul: Studi Taksonomi Katak Subgenus Papurana (Lesson, 1831) dari Halmahera (Anura, Ranidae, Hylarana), Studi Taksonomi Katak Subgenus Papurana (Lesson, 1831) dari Halmahera (Anura, Ranidae, Hylarana
Abstrak: I reevaluated taxonomic of subgenus Papurana position from Halmahera based on morphological and molecular analyses. My results show that two separate species occur on the Halmahera Island, each nested within two distinct clades (hereafter papua clade and celebensis clade), one of which corresponds to H. moluccana (celebensis clade) and the other to an unidentified species (papua clade). By p-distance ranging from 6.9 to 11.5% on the 16S rRNA gene, the unidentified species (Hylarana sp.) is genetically different from all congeners of the papua clade. The Hylarana sp. can be distinguished from all congeners by following combination of charactes: vomer teeth in two oblique rows with narrow inter-vomer distance; snout rounded dorsally; dorsum with few scattered cone-shaped tubercles that are black with white tips; distinct skin folds (ridges) on the dorsal side of the thigh coinciding with dark brown cross bars; a marbled pattern on the ventral side of the thigh and yellowish groin. I also present new data for H. daemeli, H. volkerjane, and H. arfaki from the western region of Papua. Furthermore, I found that H. celebensis has numerous mtDNA lineages, indicating cryptic diversity within the celebensis clade. The discovery of two separate species on Halmahera necessitates more research into the biogeographic history of Hylarana in Northern Moluccas.
Keyword: frog, Halmahera, Hylarana, morphology, Papurana, phylogenetic