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All Journal Jurnal Ilmu Sosial dan Humaniora Journal Markcount Finance
Misrofingah, Misrofingah
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Humanities Economics, Econometrics & Finance Social Sciences

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Challenges and Opportunities for Implementing IFRS Standards Globally Misrofingah, Misrofingah; Widasari, Ela; Rudiyanto, Rudiyanto; Hanifah, Hanifah; Herlina, Herlina
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1290

Abstract

Globally, the implementation of International Financial Reporting Standards (IFRS) offers many opportunities and challenges. Although IFRS standards aim to increase transparency and consistency in financial reporting worldwide, their implementation faces many challenges. One of the main challenges is differences in existing national accounting systems, which often require major adjustments to meet IFRS standards. Infrastructure and training readiness are additional issues. Many businesses, especially in developing countries, face difficulties in adopting the necessary technology and training staff to comply with IFRS standards.  However, opportunities to improve the quality of financial reporting also arise as a result of implementing IFRS. To increase the credibility of financial reports and make it easier to compare company performance around the world, IFRS standards provide a more standardized and transparent framework. In addition, IFRS adoption can encourage regulatory harmonization and increase market efficiency by reducing differences in financial reporting between countries. Overall, although there are significant obstacles to the global adoption of IFRS standards, the benefits of transparency, credibility and market efficiency that they offer cannot be ignored.
Measuring Business Social Innovation and the Effectiveness of Corporate Social Responsibility Programs in Local Communities Misrofingah, Misrofingah; Fatoni, M. Anton; Tarigan, Budi Akhmad; Riyanto, Arif
Jurnal Ilmu Sosial dan Humaniora Vol 14 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish.v14i2.96897

Abstract

There is minimal evaluation of Corporate Social Responsibility programs in improving the welfare and sustainability of micro, small, and medium enterprises (MSMEs) in the Jakarta area. The urgency of researching corporate social responsibility in supporting the growth and empowerment of local communities and the sustainability of MSMEs. The purpose of this study is to analyze the influence of Social Responsibility programs on the welfare of MSMEs through social innovation. The research approach uses a quantitative survey method. The sample consisted of 272 MSME actors in the city of Jakarta who were selected purposively. Data collection using questionnaires distributed online and in person by measuring cultural variables, community participation, social innovation, and MSME welfare. Data were analyzed using descriptive statistics assisted by SPSS Version 29.0 with regression analysis and hypothesis testing. The results show that Corporate Social Responsibility has a significant effect on the welfare of MSMEs (β = 0.310; p = 0.006) and economic innovation (R² = 0.894). Community participation is also significant (β = 0.321; p = 0.009). The model explains 91% of the variation in MSME welfare (R² = 0.910), with strong contributions from culture and social engagement. In conclusion, local social and cultural innovations can sustainably improve MSME welfare. Practical implications: Business actors and policymakers should integrate social innovation-based programs and actively engage the community to support inclusive local economic growth in Jakarta.
Co-Authors ARIF RIYANTO Fatoni, M. Anton hanifah hanifah Herlina Herlina Rudiyanto Rudiyanto, Rudiyanto Tarigan, Budi Akhmad Widasari, Ela