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All Journal Economics and Digital Business Review Advances in Applied Accounting Research Atestasi : Jurnal Ilmiah Akuntansi
Salle, Ilham Z
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of International Financial Reporting Standards on Global Accounting Practices Lawalata, Josina; Salle, Ilham Z; Yuliana, Leny
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.262

Abstract

Purpose: This study examines the impact of International Financial Reporting Standards (IFRS) on global accounting practices, with a focus on financial reporting quality, economic outcomes, and the influence of regulatory and cultural contexts. Research Design and Methodology: A mixed-methods approach was employed, combining qualitative interviews with accounting professionals and quantitative analysis of financial statements from various countries. The study examines the benefits and challenges of IFRS adoption, taking into account factors such as regulatory environments, cultural differences, and varying levels of economic development. Findings and Discussion: The findings reveal that IFRS adoption enhances financial reporting quality by increasing transparency, reducing earnings management, and improving the comparability of financial statements. These benefits are most pronounced in countries with strong regulatory frameworks. However, challenges include high costs and complexities of the transition process, especially for smaller firms and developing countries. Cultural and institutional factors significantly influence the effectiveness of IFRS adoption, with varying impacts across different economic contexts. Implications: The study's results underscore the importance of supportive regulatory environments and comprehensive training for accounting professionals in facilitating the effective adoption of IFRS. Policymakers and regulators should consider tailored approaches to address specific challenges faced by different countries. Companies, particularly in developing regions, must plan and allocate resources carefully to manage the transition to IFRS. These insights offer practical guidance for enhancing the effectiveness of IFRS implementation worldwide.
Pengaruh Penyisihan Penghapusan Aktiva Produktif (PPAP) Terhadap Capital Adequacy Ratio (CAR) Pada PT. Bank Negara Indonesia, tbk Kantor Cabang Makassar Rahyuni, Sri; Rukayyah, Alitha; Salle, Ilham Z; Inayah, Ariyanti
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2784

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penyisihan penghapusan aktiva produktif (PPAP) terhadap capital adequacy ratio (CAR). Variabel dalam penelitian ini adalah variabel bebas (X) yaitu PPAP, APB terhadap total aktiva produktif dengan satuan persentase (%) dan variabel terikat (Y) adalah CAR yaitu perbandingan antara modal bank terhadap aktiva tertimbang menurut risiko (ATMR) dengan satuan persentase (%). Populasi penelitian ini, yaitu laporan keuangan PT. BNI (Persero), Tbk. Kantor Wilayah di Kota Makassar. Sedangkan sampelnya, yaitu laporan keuangan selama lima tahun terakhir yaitu 2006 sampai 2010. Pengumpulan data menggunakan teknik dokumentasi dan observasi. Analisis data dilakukan dengan teknik penentuan nilai PPAP menggunakan rasio aktiva produktif bermasalah, nilai capital adequacy ratio (CAR), serta analisis regresi linier sederhana, korelasi, dan uji-t. Hasil penelitian menunjukan bahwa setiap kenaikan PPAP sebanyak 1 %, maka akan terjadi penurunan Capital Adequacy Ratio sebesar -1,285%. Hal tersebut disebabkan karena PPAP merupakan bagian dari modal pelengkap. Jika dilihat dari besarnya penyaluran kredit, maka semakin besar APB yang ditimbulkan sehingga semakin besar pula risiko yang ditanggung oleh PPAP dan terjadi penurunan pada CAR terutama pada modal bank. kontribusi penyisihan penghapusan aktiva produktif (PPAP) terhadap capital adequacy ratio (CAR) adalah 95,9%, sedangkan sisanya 4,1% ditentukan oleh faktor lain yang tidak termasuk dalam penelitian ini. penyisihan penghapusan aktiva produktif (PPAP) memiliki pengaruh terhadap capital adequacy ratio (CAR) pada PT. Bank Negara Indonesia (Persero), Tbk. Kantor Wilayah di Kota Makassar.
Insights into Financial Strategy Management: A Qualitative Study of Performance, Investment Decisions, and Strategic Approaches with Literature Review Gazali, Agus Umar; Salle, Ilham Z; Arifani, Arifani; Hasmawati, Hasmawati; Winarti, Winarti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.967

Abstract

Financial strategy management is critical to organizational success, encompassing performance evaluation, investment decision-making, and strategic approaches. This study aims to provide insights into these dimensions by conducting a qualitative literature review. The research methodology comprehensively examined existing scholarly works on financial strategy management, including empirical studies, theoretical frameworks, and practical insights. Performance evaluation emerged as a multifaceted endeavor, requiring a balanced approach that integrates financial and non-financial metrics. Scholars emphasized the importance of robust performance measurement frameworks tailored to organizational objectives and contexts despite data availability and stakeholder alignment challenges. Investment decision-making was explored through the lenses of Modern Portfolio Theory, the Capital Asset Pricing Model, and advancements in behavioral finance. The research highlighted the significance of understanding risk-return trade-offs and cognitive biases influencing investment decisions, particularly in evolving market dynamics and technological disruptions. Strategic approaches adopted by organizations were examined, including Porter's Generic Strategies and recent research on strategic alignment, organizational agility, and integrating environmental, social, and governance (ESG) considerations. The findings underscored the importance of strategic intent aligned with actionable initiatives, organizational resilience, and sustainability. In conclusion, this study contributes to a deeper understanding of financial strategy management dynamics, offering valuable insights for theoretical discourse and managerial practice. The implications extend to longitudinal studies, comparative analyses, interdisciplinary research, and qualitative methodologies, presenting avenues for future research endeavors.
Co-Authors Arifani, Arifani Gazali, Agus Umar H Hasmawati Inayah, Ariyanti Josina Lawalata Leny Yuliana Rukayyah, Alitha Sri Rahyuni Winarti Winarti