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All Journal Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) JEJAK Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ekonomi dan Bisnis Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Pasar Modal dan Bisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Quantitative Economics and Management Studies Jurnal Manajemen dan Usahawan Indonesia Indonesian Capital Market Review The South East Asian Journal of Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Sistem Informasi Greenation International Journal of Economics and Accounting
Dony Abdul Chalid
Faculty Of Economics And Business, University Of Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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The Effect of Cash Flow on External Financing, Debt Issuance, and Equity Issuance: The Moderation Role of Board Gender Diversity Muhammad Faisal Sihite; Dony Abdul Chalid
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1592

Abstract

This paper investigates the relationship between cash flow and external financing and the moderating effect of board gender diversity. It aims to explain how cash flow affects external financing with three proxies of Equity Issuance, Debt Issuance, and External Financing. This study explains how Board Gender Diversity influences Cash Flow and External Financing. This study took a sample of a company listed in the Indonesia Stock Exchange from 2014 until 2019 and used Ordinary Least Square (OLS) for the regression method. The findings indicate a negative correlation between Cash Flow and External Financing. Addedly, Board Gender Diversity insignificantly affects the moderation between Cash Flow and External Financing. Keywords: Board Gender Diversity, Cash Flow, Debt Issuance, Equity Issuance, External Financing
Exploring the Implementation of the Pension Program for Severance Compensation as a Prefunding Mechanism for Post-Employment Benefits: A Reflective Case Study of a Financial Services Company Thomas Kukuh Yudiantoko; Dony Abdul Chalid
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.984

Abstract

Post-employment benefit obligations create long-term financial and organizational challenges for companies, particularly when future benefit payments are exposed to liquidity constraints and regulatory changes. Although prefunding has been widely discussed in pension and accounting literature, limited empirical attention has been given to how Indonesian companies implement the Pension Program for Severance Compensation (Program Pensiun untuk Kompensasi Pesangon, PPUKP) as a context-specific mechanism for funding post-employment benefits. This study explores the implementation of PPUKP through a reflective single-case study of a financial services company in Indonesia. Using an exploratory qualitative approach, data were collected through semi-structured interviews with internal stakeholders and analysis of actuarial reports, internal policy documents, tax-related documents, implementation records, and financial data. The findings show that PPUKP was not implemented as a rigid full-funding mechanism, but as an adaptive and partial prefunding scheme shaped by liquidity conditions, funding capacity, regulatory considerations, governance arrangements, and stakeholder perceptions. The program helped reduce direct pressure on operational cash flow, while introducing managerial concerns related to funding adequacy, contribution sustainability, third-party fund governance, and stakeholder trust. This study contributes by positioning PPUKP as an organizational process that negotiates trade-offs between prudence, liquidity flexibility, risk management, governance, and internal legitimacy.
Co-Authors Achmad Rifqi Aiyubi, Rangga Yusuf Anindya Apta Apsari Anisti, Novia Putri Aprisal W. Malale Arfianie Ayu Baginda Anggun Nan Cenka Bagus Nugroho Brian Rizki Risanto Brigitta Lydia Suwanto Budiarti Chaerani Nisa, Chaerani Erza Janitradevi Nadine Ester Griselia Fadli Rahman Gilang Rahmat Hastanto Harry Budi Santoso Hati, Sri Rahayu Hijrah Humarseno, Ony I Made Pradityarjuna Mahatmyam Mahayana Isnandari, Melati Laksmindra Luh Putu Gina Gisella Mahayana, I Made Pradityarjuna Mahatmyam Martin Schrepp Melati Laksmindra Isnandari Mery Mery Mery, Mery Mira Suryani Muhammad Brilliant Bidjaksono Muhammad Faisal Sihite Nadia Putri Maharani Nurfaiz, Rifki Ony Humarseno Parsaulian, Renata Radifan Wisnu Pradana Ratnasari, Nissa Ghulma Rizal Fathoni Aji Santi, Bestari Nirmala Siregar, Fauzan Mahmud Sodri, Ahyahudin Thomas Kukuh Yudiantoko Vincentius Ryan Cokrodiharjo Viverita Viverita