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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sustainable : Jurnal Akuntansi
Abdul Malik Fajri
Universitas Syiah Kuala
Economics, Econometrics & Finance

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Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Chairanisa Natasha Miraza; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Aulia Khairullah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9463

Abstract

This study aims to provide recommendations for addressing the challenges that arise in the implementation of PSAK 55 in Rural Banks (BPR). The research employs a descriptive qualitative approach using interview techniques, analyzed with NVivo12 Pro software through content analysis, thematic analysis, and constant comparative methods. The findings reveal several key obstacles, including limited human resource competence in calculating the fair value of collateral and estimating future cash flows, both of which are essential for determining CKPN (Allowance for Impairment Losses). These challenges are further exacerbated by doubts among many BPR practitioners regarding the effectiveness of PSAK 55 in reducing credit risk losses, as the standard has never been implemented in the BPR sector before. In response to these barriers, this study offers strategic recommendations based on the Diffusion of Innovation Theory, including enhanced dissemination of information about PSAK 55, strengthened collaboration among BPRs through peer support mechanisms—such as initiatives by BPRKU 3 to assist BPRKU 1 and 2 by providing CKPN calculation templates and technical training and active regulatory involvement in promoting broader acceptance of the standard. Accordingly, this research contributes conceptually by applying the Diffusion of Innovation Theory to explain the adoption process of PSAK 55 within the practical context of BPRs. It also provides practical contributions by offering actionable recommendations that can be used by professional associations to design training and outreach programs, and by BPRs to prepare internal strategies for more effective implementation of PSAK 55.
Interaksi Struktur Modal, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Nilai Perusahaan: Peran Moderasi Kepemilikan Institusional Juanda Surya; Fitriani Prastiawati; Abdul Malik Fajri; Rizki Putri Nurita Fonna; Chairanisa Natasha Miraza
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.31211

Abstract

This study investigates the effect of capital structure, firm size, and managerial ownership on firm value, with   institutional ownership as a moderating variable. Using a quantitative approach, the study analyzed secondary data from companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. A total of 638 firm-year observations were selected through purposive sampling and analyzed using the SEM-PLS method. The findings show that capital structure does not significantly affect firm value, indicating that debt levels are not the main consideration for investors. Meanwhile, firm size and managerial ownership have a significant negative effect on firm value, suggesting that larger companies and higher managerial ownership may indicate inefficiency or managerial entrenchment. In addition, institutional ownership does not moderate the relationship between capital structure and managerial ownership on firm value. The study concludes that internal company factors play a more dominant role in determining firm value than external monitoring mechanisms
Co-Authors Aulia Khairullah Chairanisa Natasha Miraza Cut Darmawati Fitriani Prastiawati Juanda Surya Riantari Maharani Rizki Putri Nurita Fonna