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All Journal Journal of Economics, Business, & Accountancy Ventura JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Akbis: Media Riset Akuntansi dan Bisnis JIMEKA
miraza, chairanisa natasha
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Economics, Econometrics & Finance Social Sciences Other

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The Effect of Venture Capital on the Growth of Startups in Indonesia: A Case Study on BRI Ventures Miraza, Chairanisa Natasha; Shauki, Elvia R
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.2927

Abstract

The low success rate of startups has caused venture capital firms to bear a large risk of investment failure (BRI Ventures, 2021). Venture capital firms play an important role in identifying potential startups and being the driving force for startup success. This study aims to find out the role of BRI Ventures (BVI) in increasing the success rate of startups in Indonesia, how BRI Ventures (BVI) makes funding decisions, and the criteria set before funding startups. The data analysis uses descriptive qualitative analysis, which includes content, thematic, and constant comparative analysis and is processed using the NVivo 12 Pro software application. This study uses the diffusion of innovation theory to examine the role of BRI Ventures (BVI) in increasing the success rate of startups in Indonesia. The results show that BRI Ventures (BVI) uses the 5Ps approach, a self-designed investment analysis tool to assess whether a startup is feasible to fund. The indicators of 5Ps include people, product, potential market, performance, and potential upsides. The people indicator, which consists of the founder and the team, plays an important role in the success of a startup. The findings of this study suggest that BRI Ventures proactively provide innovations through mentoring programs to increase the success rate of startups. This research is expected to be useful in the financial sector, especially in terms of funding and innovation, for the business sustainability.
Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Miraza, Chairanisa Natasha; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Khairullah, Aulia
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.
Mapping Emerging Themes in Sustainability Accounting: A Systematic Literature Review Darmawati, Cut; Miraza, Chairanisa Natasha; Adnan, Muhammad Ichsan
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13219

Abstract

Sustainability accounting has developed into a critical field of study that supports responsible business practices in relation to environmental, social, and governance (ESG) dimensions. Although the number of publications addressing this topic has grown considerably in recent years, limited research has systematically identified the main themes and variables most frequently discussed in sustainability accounting literature. This study aims to map the emerging themes in sustainability accounting through a systematic literature review combined with content analysis. Data were obtained from the Scopus database using the keywords “sustainability accounting” and “green accounting.” The inclusion criteria required that articles be published in Scopus-indexed journals, written in English, issued between 2021 and 2024, and explicitly focused on sustainability accounting or ESG reporting. From an initial collection of 71 documents, 42 articles met the criteria and were analyzed. The findings indicate that dominant thematic categories include sustainability disclosure, green accounting, ESG reporting, environmental information quality, and the financial materiality of sustainability issues. In addition, subtopics such as green regulation, voluntary reporting systems, and the linkage between financial and environmental performance are frequently explored. The study also reveals variations in methodological approaches and the geographical distribution of research. These findings contribute to a more comprehensive understanding of the knowledge structure in sustainability accounting and provide a foundation for future research directions in this domain.
The Effect of Venture Capital on the Growth of Startups in Indonesia: A Case Study on BRI Ventures Miraza, Chairanisa Natasha; Shauki, Elvia R
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.2927

Abstract

The low success rate of startups has caused venture capital firms to bear a large risk of investment failure (BRI Ventures, 2021). Venture capital firms play an important role in identifying potential startups and being the driving force for startup success. This study aims to find out the role of BRI Ventures (BVI) in increasing the success rate of startups in Indonesia, how BRI Ventures (BVI) makes funding decisions, and the criteria set before funding startups. The data analysis uses descriptive qualitative analysis, which includes content, thematic, and constant comparative analysis and is processed using the NVivo 12 Pro software application. This study uses the diffusion of innovation theory to examine the role of BRI Ventures (BVI) in increasing the success rate of startups in Indonesia. The results show that BRI Ventures (BVI) uses the 5Ps approach, a self-designed investment analysis tool to assess whether a startup is feasible to fund. The indicators of 5Ps include people, product, potential market, performance, and potential upsides. The people indicator, which consists of the founder and the team, plays an important role in the success of a startup. The findings of this study suggest that BRI Ventures proactively provide innovations through mentoring programs to increase the success rate of startups. This research is expected to be useful in the financial sector, especially in terms of funding and innovation, for the business sustainability.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 miraza, chairanisa natasha; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.
Co-Authors Abdul Malik Fajri Adnan, Muhammad Ichsan Cut Darmawati Darmawati, Cut Khairullah, Aulia Riantari Maharani Said Muniruddin Shauki, Elvia R