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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Bisnis dan Akuntansi Spektrum Sipil Navigation Physics : Journal of Physics Education Jurnal Ilmiah Wahana Pendidikan Indo-MathEdu Intellectuals Journal BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Community Service (IJCS) JAKBS International Journal of Emerging Research and Review Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ika Permatasari
Universitas Negeri Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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THE SYNERGY OF FISCAL AND MONETARY POLICY FOR REAL SECTOR Ika Permatasari; Hendry Cahyono; Dwi Wulandari; Hadi Sumarsono
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.218

Abstract

One of the causes of low growth and the real sector's contribution is economic policy, both fiscal and monetary that is lesssupportive of the economic actors in the real sector. From the fiscal side, the budget magnitudescan be seen to the realsector (e.g. Agriculture) that is less than 5 percent. The funds are still skimpy that assessed itis difficult todevelop the agricultural sector. From the monetary side, the interest rate is judged still too high and cause economic actors in the real sector is quite difficult to get capital access. This study aims to find synergies between fiscal and monetary policy to support the real sector. This research was using Analytical Hierarchy Process (AHP) through the distribution ofquestionnaires to respondents of SME in Surabaya. The results showedthat interest rate and capital accessto financial institutions are factors considered by SME in obtaining credit (monetary policy). On the other hand, raw materials subsidies and fuel are also a major concern for them to increase production output (fiscal policy).
When More is Less: Understanding Conciseness in Integrated Reporting Liana Nurul Aini; Ika Permatasari
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5541

Abstract

The complexity of business activities is pushing for concise, relevant, and comprehensive reporting. Integrated reporting (IR) is a response to the limitations of conventional reporting. In practice, IR is often presented in a lengthy and less integrated, making it less effective as a communication tool with stakeholders. This study examines the role of conciseness in IR and its application in two countries: South Africa and Indonesia. This study used a descriptive qualitative approach with conceptual analysis supported by a comparison of IR from two companies in the banking sector. Data were collected through document analysis of the companies’ 2024 integrated reports. The analysis was based on several indicators, such as the length of the report, the application of the six capitals framework, content elements, guiding principles, and the format of information presentation. The results showed that the level of conciseness is influenced by the interconnection of information, report structure, and the use of visualizations. Reports that are structured in an integrated way and supported by visualizations tend to be more concise, structured, and easy to understand, whereas reports dominated by narrative tend to be longer and less focused. The findings showed that the higher the level of IR adoption maturity, the more concise, structured, and visually-based the resulting reports are, while lower levels of adoption maturity tend to produce longer and less integrated reports.
Efek Kualitas Integrated Reporting Terhadap Biaya Modal Ekuitas Yang Dimoderasi Dengan Kompleksitas Organisasi Amanda Galuh Pitaloka; Ika Permatasari
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3132

Abstract

This study aims to obtain empirical evidence regarding the effect of Integrated Reporting (IR) quality on the cost of equity capital, with organizational complexity as a moderating variable. This research sample includes all companies listed on the Indonesia Stock Exchange ESG index consisting of ESGLEADERS, ESGSKEHATI, and ESGQKEHATI. This research was conducted during the period 2019 to 2023 with a total of 117 observations. The method used is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach. The results showed that IR quality had no effect on the cost of equity capital, and organizational complexity did not moderate the relationship. This is due to several factors, including the limitations of measuring organizational complexity which is only represented by leverage, the observation period which includes disruptions due to the COVID-19 pandemic, and the relatively limited number and diversity of samples. In addition, the utilization of IR information by domestic investors is still low, due to market orientation that still focuses on conventional financial information and short-term performance. The absence of regulations that require the implementation of IR and the inconsistency of disclosure quality between companies are also factors that hinder IR in functioning as a signal of reducing information asymmetry. This study has implications for investors and policies that support the standardization of integrated reporting, so that IR can function optimally in reducing the cost of capital and increasing market efficiency.
Studi Perbandingan Pengungkapan Strategic Focus and Future Orientation antara Indonesia dan Afrika Selatan Laila Nazma Arifa; Ika Permatasari
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Issues related to global climate change, social and environmental concerns, corporate governance, and the demands of modern investors are driving a shift toward reporting that presents both financial and non-financial information in a single, integrated report. The Integrated Report (IR) serves as a response to the limitations of traditional reporting. This study conceptually examines the principles of strategic focus and future orientation in IR, while also analyzing differences in understanding and application in the implementation of IR in two countries: Indonesia and South Africa. This study employs a qualitative approach using a conceptual-comparative research model to analyze the integrated reports of two telecommunications companies: XL Axiata Tbk and Vodacom Group Ltd. The results indicate that Vodacom Group Ltd discloses strategic information that is more structured, measurable, and integrated with the six capitals, value creation, risks and opportunities, and long-term targets. XL Axiata Tbk's disclosures remain descriptive due to regulatory differences.
Does ESG Disclosure Matter? The Moderating Role of Leverage Fatimah Sariri; Ika Permatasari; Lintang Venusita
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14292

Abstract

The studies look at how sharing ESG information influences a company's cost of capital and how the level of debt in the company affects this cost. This research uses data from companies that are listed on the Indonesian stock exchange for the years 2021 through 2024. This study looks at the total cost of capital, which has two parts: how it affects the cost of debt and how it affects the cost of equity. The study shows that sharing ESG information helps lower the overall cost of capital by reducing the cost of equity, but it did not affect the cost of debt. Moreover, the test results show that ESG has a conditional effect on the cost of capital, meaning its impact is less noticeable when the level of debt is high. For companies that don't have much debt, some ESG disclosures can make a bigger difference in how much it costs them to get capital.But for companies with a lot of debt, the financial risk is more important, and ESG factors don't matter as much to investors. This study adds to what we already know by showing that sharing ESG information doesn't always lead to a lower cost of capital for a company.Instead, it can act as a boundary condition in this relationship. It also shows that investors and creditors in emerging markets react differently to this kind of information.
Co-Authors Adrianus Dhimas Setyanto Alvin Rizani Amanda Galuh Pitaloka Amirul Arif Amirusholihin Amirusholihin Andianti, Putri Wihatma Ariel Rendra Pratama Bambang Supriadi Bayu Rama Laksono Brigitta Aurelia Agatha Budiana, Santi Cantika Sari Siregar Dhita Berliana Tri Rahmawati Rawi Dian Anita Nuswantara Dian Puspitasari Durinda Puspasari Dwi Wulandari Dwiarko Nugrohoseno Eniarti, Miko Fahrullah, A’rasy Fatimah Sariri Febriyanti, Melisa Putri Filqy Nur Lailiyah Fresha Kharisma Hadi Sumarsono Hariyadi, Hariyadi Harlina Meidiaswati Hendry Cahyono Insyirah Putikadea Irawati , Winaika Irawati, Winaika Jauhar Fajrin, Jauhar Laila Nazma Arifa Liana Nurul Aini Lintang Venusita LUCKY RACHMAWATI Maryani Maryani Mnassri, Yasmine Nindria Untarini Ningrum, Tika Widiya Nurul Aini, Liana Pathurahman, Pathurahman Permatasari, Intan Kurnia Putri Ulfa Kamalia Pyrenia, Adisty Rendra Arief Hidayat Retno Novitasary Silvira, Lia Suci Rohayati Suparjo Untarini , Nindria Widya Exsa Marita, Widya Exsa Wihara, Dhiyan Septa Wulandari, Pria Nur