Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Indovisi
Barnabas Tridig Silaban
Universitas Kristen Maranatha, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of ESG Disclosure in Enhancing Financial Statement Transparency of Indonesian Public Companies Barnabas Tridig Silaban
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4142

Abstract

In recent years, environmental, social, and governance disclosures have gained attention for their role in improving the transparency of financial statements, particularly in emerging markets like Indonesia. This study aims to explore how these disclosures enhance the clarity and reliability of financial reports for public companies listed on the Indonesia Stock Exchange. Using a qualitative approach, the study analyzes the 2023 annual reports of 30 companies from sectors such as mining, manufacturing, and financial services, guided by the Global Reporting Initiative framework. The findings show that detailed disclosures on environmental initiatives, social programs, and governance practices provide clearer insights into financial risks and opportunities, making financial statements more understandable. Companies with high-quality disclosures, such as specific metrics on carbon emissions or anti-corruption policies, are perceived as more transparent by stakeholders. This study concludes that comprehensive environmental, social, and governance disclosures significantly improve financial transparency in Indonesia, supporting investor trust and sustainable practices. These insights offer practical guidance for companies to enhance their reporting and for regulators to develop stronger guidelines.
Cryptocurrency regulation challenges for financial stability, investor protection, and monetary policy effectiveness worldwide across economies Hendri Setiadi; Andam Dewi Syarif; Gregorius Paulus Tahu; Ferry Novindra Idroes; Barnabas Tridig Silaban
Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19075308

Abstract

The rapid growth of cryptocurrency markets has created significant regulatory challenges for governments, financial authorities, and policymakers worldwide. This study examined how regulatory fragmentation affected financial stability, investor protection, and monetary policy effectiveness across different economies. A qualitative library research approach was employed by reviewing academic literature, international policy reports, and regulatory documents concerning cryptocurrency governance. The findings revealed that differences in regulatory frameworks across jurisdictions created governance gaps, facilitated regulatory arbitrage, complicated cross-border supervision, and weakened risk management. Regulatory fragmentation also increased vulnerabilities to financial instability, limited the effectiveness of investor protection mechanisms, and created challenges for monetary policy implementation in increasingly digitalized financial systems. These challenges were interconnected and could not be effectively addressed through isolated national measures. The study concluded that stronger international regulatory coordination and greater consistency in cryptocurrency governance are essential to strengthen market integrity, financial resilience, investor confidence, and long-term monetary stability in the evolving global digital economy.
Co-Authors Andam Dewi Syarif Ferry Novindra Idroes Gregorius Paulus Tahu Hendri Setiadi