Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Yuniasih, Rafika
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Comparative Study of Financial Reporting Act: The Case Study of Indonesia Michelle Claudia; Lindawati Gani; Rafika Yuniasih
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1349.503 KB) | DOI: 10.18196/jai.v22i2.10935

Abstract

Research aims: This study evaluates the Indonesian Financial Reporting Bill (hereafter: Bill) and provides a recommendation to the Bill.Design/Methodology/Approach: A comparative study was carried out by comparing the Bill with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found, which were then manually analyzed for content and themes. Based on the study results: standard-setting board, accountant certification, and practice monitoring program were proposed to be included in the Bill.Theoretical contribution/Originality: There are few studies on the Financial Reporting Act; therefore, this study seeks to contribute to this gap.Practitioner/Policy implication: This study’s results provide insight for regulators and strengthen the accounting professions as preparers and auditors of financial statements and other related professions.Research limitation/Implication: The limitation of this research is to conduct a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.
Pricing Strategies Evaluation in Radio Industry’s Firm (Case Study at PT XYZ) Halimatussakdiah Halimatussakdiah; Rafika Yuniasih
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 4, December 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i4.299-314

Abstract

The purpose of this research is to analyze the pricing strategy and product prices that can be applied by PT XYZ. The method used is qualitative research. The study concluded that the pricing strategy that should be applied by PT XYZ is value-based pricing strategy. By using value-based pricing, the company will have a better understand of client’s current conditions, and can fulfill client requests depending on their budget for promotion. In addition, by using value-based pricing properly, will result in increase consumer loyalty increase to the company. The minimum price that PT XYZ can offer for spot products is Rp 44,221 and Rp 27,507 for adlibs products. PT XYZ can also provide advertising packages that can match according to the client’s budget, starting from IDR 1,000,000.
Co-Authors Halimatussakdiah Halimatussakdiah Lindawati Gani Michelle Claudia