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All Journal Jurnal Reviu Akuntansi dan Keuangan The Journal of Indonesia Sustainable Development Planning (JISDeP)
Dian Surya Ayu Fatmawati
Brawijaya University
Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DISCLOSURE OF IRS POST SEGMENT CONVERGENCE Dian Surya Ayu Fatmawati; Bambang Subroto; Aulia Fuad Rahman
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.893 KB) | DOI: 10.22219/jrak.v8i2.35

Abstract

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of  Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
Can Agropolitan Promise Prosperity and Sustainability? Alfian Rosiadi; Oky Juniarko; Pera Wibowo Putro; Dian Surya Ayu Fatmawati
The Journal of Indonesia Sustainable Development Planning Vol 3 No 1 (2022): April 2022
Publisher : Pusbindiklatren Bappenas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46456/jisdep.v3i1.253

Abstract

This paper aims to formulate development strategies for agribusiness and agroindustry areas in Kawasan Agropolitan Sendang (KAS) as a development priority area in Tulungagung. It provided alternative KAS development strategies to overcome some obstacles over the last 16 years. Since KAS is one of the national priority development objects, further studies are required to determine the best development planning formulation. The methodology used in this research is a case study method with three analyses, policy analysis, analysis of environmental conditions, and SWOT analysis. The results show that KAS needs to develop the hinterlands and cooperate in providing infrastructures such as banking institutions, markets, and road networks. Farmer groups need to participate in empowerment programs on skill training and improving the quality of innovative and creative agropolitan product standardization and counseling on socio-economic fluctuations that impact people's lifestyles and behavior.
Co-Authors Alfian Rosiadi Aulia Fuad Rahman Bambang Subroto Oky Juniarko Pera Wibowo Putro