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All Journal Economics and Digital Business Review Advances in Applied Accounting Research
Salle, Ilham Z
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Co-Authors Arifani, Arifani Gazali, Agus Umar H Hasmawati Inayah, Ariyanti Lawalata, Josina Leny Yuliana Rukayyah, Alitha Sri Rahyuni Winarti Winarti