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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal The Winners Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal Manajemen Aset Infrastruktur dan Fasilitas CSID Journal of Infrastructure Development (CSID-JID) Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Riset Ilmu Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ersa Tri Wahyuni
Department Of Accounting Universitas Padjadjaran
Religion Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Mathematics Social Sciences Transportation

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FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19 Kiki Satria Hutama Putra; Ersa Tri Wahyuni; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.517 KB) | DOI: 10.24815/jdab.v9i1.24590

Abstract

This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.
PERAN BIG DATA TERHADAP KEMAMPUAN PERUSAHAAN MELAKUKAN ANALISIS RANTAI PASOK : STUDI REVIU LITERATUR TERSTRUKTUR Hindayani, Novia; Wahyuni, Ersa Tri; Prima Amrania, Gia Kardina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.721 KB) | DOI: 10.31955/mea.v6i2.2199

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana faktor yang mempengaruhi kesuksesan penerapan ABD dalam rantai pasok melalui tinjauan literatur revieu atas 90 sampel artikel jurnal international tahun 2012-2021. Hasil penelitian meunjukan peningkatan publikasi paling banyak ditahun 2021 yaitu 27 artikel. China merupakan negara yang paling banyak diteliti. Faktor-faktor yang mempengaruhi suksesan penerapan ABD dalam rantai pasok pada model supply chain management capability dibagi dalam 8 faktor yaitu kerjasama antar divisi, transparansi diantara mitra rantai pasok, dukungan manajemen, pengembangan dan penyelarasan strategi, perubahan efisiensi operasi dan pemeliharaan, budaya pengambilan keputusan, dukungan dana dan studi kelayakan untuk adopsi BD. Penelitian ini berkontribusi pada perkembangan pengetahuan tentang ABD dalam rantai pasok diseluruh dunia. Peneliti dapat menyelidiki secara empiris faktor-faktor yang diidentifikasi sebagai konfirmasi penelitian, dan peneliti selanjutnya juga dapat memperluas area penelitian mereka menggunakan model lainnya. Hasil temuan diperolah dari literatur reviu maka diperlukannya pengujian lebih mendalam melalui metode wawancara atau kuesioner.
The market reactions for deferred compliance of IAS 41: an analysis of the agriculture sector in Indonesia Wahyuni, Ersa Tri; Lucin, Sandra Trianadewi; Azhar, Zubir
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20019

Abstract

Research aims: This study aims to investigate the market reaction of post-IAS 41 implementation in Indonesia. IAS 41 Agriculture requires companies to measure biological assets at fair value, which will increase asset values and profit in the first year of its implementation. The increase in the asset values can have a favorable impact on companies’ share prices as fair value was not applied in Indonesia prior to the adoption of IAS 41. In addition, this study analyzes the disclosure compliance of IAS 41 in the interim reports during the implementation year.Design/Methodology/Approach: This study used non-parametric statistics, precisely the Wilcoxon Signed Rank Test and content analysis of financial statement disclosure about IAS 41 Agriculture. The sample of the study comprised 27 Indonesian companies with agriculture assets during the first year of the implementation of IAS 41. Research findings: The results of this study suggest no significant difference in market abnormal return after the first annual financial statements post-IAS 41 implementation were released in the first quarter of 2018. The results also indicate that at least 50% of the 27 sample companies did not use fair value for their biological assets in their first quarter of interim report during the implementation year. The use of fair value was only observed in the last quarter of 2018, as most companies made an effort to apply fair value. The late implementation of fair value in IAS 41 may explain the insignificance of the market's abnormal return reaction in the first quarter of the adoption year when the financial reports were released.Practitioner/Policy implication: The adoption of the new standard requires companies to comply with it right in the first quarter of the implementation year. The capital market regulator should impose stricter requirements for listed companies to apply the new standard starting with the first quarter of financial reports.Research limitation/Implication: The limitations of this study concern the observation period used for calculating abnormal returns, which did not conclude a ‘pure’ market reaction, and the sample of this research was limited to three industries: agriculture, basic chemicals, and consumer goods.
Debt Literacy, Financial Management Practice, Financial Confidence pada Over-indebtedness Guru: Studi pada Guru di Kabupaten Karawang Habieb Prasojo, Luqman; Dewi Tanzil, Nanny; Adrianto, Zaldy; Wahyuni, Ersa Tri
Jurnal Riset Ilmu Ekonomi Vol. 4 No. 3 (2024): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi Desember 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v4i3.172

Abstract

The unstoppable growth of fintech, accelerated by the pandemic, is reflected in the increasing financial inclusion and literacy rates in Indonesia, as observed by the OJK. P2P Lending has become one of the most popular fintech services, offering accessible and affordable loans to various segments of society. However, the ease of access has led to challenges, with many individuals, including teachers, facing the risks of over-indebtedness. This study investigates the role of debt literacy, financial management practices, and financial confidence in influencing over-indebtedness among teachers in Karawang Regency. Using a quantitative approach, data from 385 teachers were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the complex relationships between variables, considering the influence of demographic factors. The findings reveal that debt literacy and financial management practices have no significant negative impact on over-indebtedness, while financial confidence has no significant positive impact.
FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19 Putra, Kiki Satria Hutama; Wahyuni, Ersa Tri; Fitrijanti, Tettet
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.24590

Abstract

This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.
Co-Authors Ajie Kristanto Avianti, Ilya Azhar, Zubir Dewantoro Dewantoro Dewi Tanzil, Nanny Dona Ismail Evita Puspitasari Gia Kardina Prima Amrania Habieb Prasojo, Luqman Hindayani, Novia Kiki Satria Hutama Putra Kristanto, Ajie Lucin, Sandra Trianadewi Mandasari, Vera Novia Hindayani Nurhayati, Erna Prima Amrania, Gia Kardina Puspitasari, Evita Puspitasari, Evita Puspitasari, Gina Putra, Kiki Satria Hutama Tettet Fitrijanti Tettet Fitrijanti, Tettet Winda Susliani Zaldy Adrianto