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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi Sosial Budaya Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ekonomika Jurnal Ekonomika Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi
Mursalam Salim
Universitas Yapis Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Museum Budaya dan Tantangannya: Kajian Multiperspektif di Papua Dabamona, Samsudin Arifin; Idris, Muhammad Farid; Akbar, Mohammad Aldrin; Salim, Mursalam
Sosial Budaya Vol 19, No 2 (2022): Desember 2022
Publisher : Lembaga penelitian dan pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/sb.v19i2.19117

Abstract

Museums, especially cultural museums have always been considered as gatekeepers of culture that put forward the main concepts of cultural preservation and conservation. Cultural visit to museums is effective stimulant in increasing cultural awareness, as well as strengthening the cultural identity of visitors. This paper explores the challenges of developing museums and Papuan culture from various perspectives. The discussion also highlights the transformation of museums into Papuan culture and the point of view of ideal conservation and preservation values based on the experiences and views of the group participants. Through qualitative research, the study formed three big themes:  1) Collection and space management; 2) Museum Image; and 3) human resources capacity building and moral responsibility. To improve services in the field of culture, the study suggested that museums in Papua need to think to strengthening museum management collection while providing visiting convenience and increasing support staff in the cultural field
Value relevance of fair value hierarchy Salim, Mursalam
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art6

Abstract

Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value. This study investigates the relevance of fair value estimates as measured by the beta coefficient in firms in the financial industry. Specifically, the study focuses on whether the hierarchy of fair value financial liabilities and assets of the firms can affect the market value. This is quantitative research using archival methods. Sampling used a purposive sampling technique with a sample of 240 firm-years. The results showed that financial assets for level 2 (inputs other than quoted prices that were observable directly or indirectly) and level 3 (unobservable inputs generated by entities) positively had value relevance. All three hierarchy fair values of financial liabilities fair value negatively had value-relevance. These results indicate that investors pay higher financial assets for levels 2 and 3 than level 1. Meanwhile, the value relevance of financial assets and liabilities, as measured by R-squared, was relevant. This suggests that investors also trust that each hierarchy's fair value affects the market value. The findings of this study have significant implications for the advancement of the clean surplus theory. The theory posits that the company's market value can be explained by the fair value of financial assets using level 2 and level 3 as well as level 1, level 2, and level 3 financial liabilities.
Co-Authors Ahmad Rifai Rahawarin Aini , Mawadda Anwar Akbar, Mohammad Aldrin Alam, Sitti Nur Aldrin Akbar, Mohammad Amin, A. Hikmah Ayu Pratiwi Bakri, Asri Ady Balabuana, Gaspar Bao Bugis, Abu Bakar Dabamona, Samsudin Arifin Entar Sutisman Entis , Sutisna Fachrudin Taher Harnanto, Eko Yuni Idris, Muhammad Farid Karnila Ramadhani Tuharea Khorismawati, Nina Kumaunang, Ruslan Peeso Marlindo, Indo Marten PUYO Mohammad, Aldrin Akbar Muhammad Ridhwansyah Pasolo Muhammad Yamin Noch Muthmainnah, Muthmainnah Numberi, Lita Chrysti Nur Faradila Putri Pasolo, Fahrudin Rasyid, Abdul Septyana Prasetianingrum Sumartono, Sumartono Yaya Sonjaya