The property and real estate sector is an industrial sector in the Indonesia Stock Exchange which is experiencing rapid growth and pervasive changing. Doing business in this sector must be supported by excellent intellectual capital and competitive strategic to gain sustainable welfare. This study done to explore the direct effect of intellectual capital to financial achievement or the indirect effect through competitive advantage as a strategy tool to gain profit. The population is 48 companies in property and real estate sector, and 21 companies selected as samples by using purposive sampling method. Hypothesis testing did by using Partial Least Square and all requirement of validity and reliability are fulfilled. As predicted based of the nature and characteristic of this business, intellectual capital has a positively significant effect to financial success both in direct effect. The result of indirect effect through competitive advantage show the positive direction but not significant.

Intellectual Capital performance tends to increase the firm value. The effect of intellectual capital to firm value will increase rapidly whenever supported by robust implementation of Good Corporate Governance (GCG). This study is performed to observe mediating effect of GCG to the intellectual capital impact on firm value. From the 48 initial populations, banking institutions listed in Indonesian Stock Exchange, by using purposive sampling method, were selected 29 companies as the samples for the period of 2016-2018. Partial Least Square (PLS) is used to analize the data. This research summarized that intellectual capital had a positive significant effect on Firm Value. This study also proved that GCG components, Audit Comitee and board of directors, has mediating role to the relationship between intellectual capital and firm value as well. Otherwise, independent commisioner and institutional ownership, has no mediating effect.

Tanggal masuk 03-12-2014 This research was conducted to examine the influence of intellectual capital on investor's reaction. The data used in this research was annual report of banking company listed in Bursa Efek Indonesia for the year 2008-2013. There are 16 companies taken as sample, and obtained by purposive sampling method. The statistics method used was simple and multiple linear regressions. The result suggested that intellectual capital had positive influence on investor's reaction and its each component also had similar result. This indicates that intellectual capital recognized as an important resource in the creation of value for the banking companies in Indonesia.

The objective of this research is to implement PAKEM method as an effort to improve the students' understanding and skill on taxation accounting subject. PAKEM is the acronym of Pembelajaran Aktif, Kreatif, Efektif dan Menyenangkan (Active Learning, Creative, Effective, and Fun). The cooperative learning method used is Think Pair Share (TPS), Jigsaw, and Group Investigation (GI). Considering this method can improve the students' participation and soft skill, it is chosen. The research was conducted by using Classroom Action Research(CAR) design. The success of this method is measured with two components: 1) the student's active participation and contribution in group discussions; 2) individual scores on the understanding and analysis capability on taxation accounting subject. The minimum target of the two components is 73 of 100 scale. The result of the treatment to the students of sixth semester by using this method shows that the students' active participation improves and the individual average scores is over 73. Based on the result of the implementation of the method, we can draw two conclusions: 1) It can improve the students' soft skill and competence on taxation accounting subject. 2) The students give a very positive and constructive reflection and responses to this method.

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