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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi & Keuangan Islam AFEBI Accounting Review AFEBI Management and Business Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting IIJSE
Shauki, Elvia Rosantina
Department Accounting, Faculty Of Economics And Business, Universitas Indonesia, Jakarta, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Social Responsibility of Commercial and Non-Commercial Radio in Facing the Challenges of Technology Disruption and Covid-19 Pandemic: Applications of Social Responsibility Theory Gunawan Sapto Nugroho; Elvia Rosantina Shauki
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6134

Abstract

This study is intended to find out how the influence of technological disruption and the COVID-19 pandemic on the implementation of programs and activities related to the achievement of a sustainable social activity strategy on 3 (three) types of radio, namely RRI, An-Nasihah Radio, and Gamasi Radio, and to find out how the strategy implemented by the three types of radio in the midst of the era of technological disruption and the COVID-19 pandemic. This study uses descriptive qualitative methods through semi-structured interviews which are analyzed using content, thematic, and constant comparative analysis. This research was conducted by applying the theory of Technology Disruption and the theory of Corporate Social Responsibility. The results showed that the three radios studied were affected by technological disruption and Covid-19. Each of these radios has made innovations in facing the challenges of technological disruption and COVID-19, namely making innovations in presenting broadcast programs (radio applications) via Facebook, Instagram, YouTube, websites and also applications on the Appstore and Playstore, creating a complete radio marketplace program. with prices (live), changing the work pattern of broadcasting from home, collaborating with influencers in broadcasting and presenting informative news content related to COVID-19 and utilizing social media and launching the RRI PLAY GO application. Furthermore, the results of the study showed that, of the three radios observed, Gamasi was the most active radio in carrying out its CSR activities in the form of the “Sharing Program” by making visits and entertainment to orphanages and prisons, distributing food packages for the underprivileged in around the studio and the community on the islands in the South Sulawesi region. Radio Gamasi is classified in stage 4 of CSR theory (ethical theory) considering that Radio Gamasi has carried out a program of sharing to the community.
Implementation of PSAK 71 and PSAK 74 in Minializing Failure of the Insurance Industry Monica Priski Cahya Maulidya; Elvia Rosantina Shauki
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5994

Abstract

This study aims to analyze the causes of default and PSAK 71 and PSAK 74 implementation effect on the risk of default. The analysis is carried out by using Public Interest Regulation Theory. This is qualitative research with case study method. Research data are sourced from questionnaires and interviews. Data were analysed using content, thematic, and constant comparative analysis. The results indicates that defaults can occur due to: (1) fraud, (2) underreserved, (3) weak governance, (4) poor investment management and (5) insurance product portfolio, and (6) weak regulations and supervision carried out by regulators. PSAK 71 and PSAK 74 will affect insurance companies in terms of financial reporting. and more conservatives reserving process. That way, it will indirectly affect the risk management and governance of insurance companies. PSAK 71 and PSAK 74 are in accordance with Public Interest Regulation Theory because they can indirectly reduce the risk of default.
Challenges of Implementing PSAK 72 in the Era of Technology Disruption and the COVID-19 Pandemic on Telecommunication Company Revenues Tasya Anindya Pramesti; Elvia Rosantina Shauki
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5996

Abstract

Technological disruption coupled with the COVID-19 pandemic has become both a strength and a weakness for companies with the telecommunications industry being an important industry. However, the increase in internet usage, increase in loyalty and decrease in customer dissatisfaction felt by PT Telkom Indonesia are not in line with the decrease in revenue from contracts with customers based on PSAK 72. Using triangulation research methods through interviews and questionnaires with content and thematic analysis techniques, interviews conducted with The company's PSAK PIC results that the decrease in revenue based on PSAK 72 is due to a decrease in the enterprise business line due to the impact of COVID-19, according to Rahayu's research (2020) that the implementation of PSAK 72 has no significant effect on telecommunications companies. The results of the interview resulted that the application of PSAK 72 required synergistic corporate governance to face various challenges. In addition, the increase in loyalty and decrease in customer dissatisfaction is in line with the results of the questionnaire where respondents are satisfied with the innovation and improvement of internet services compared to before the pandemic, meaning that the company is always innovating to maintain customer loyalty.
Co-Authors Angelina Enny Yulyanti Arya P. Rizal Chandra, Bella Amelia Deasy Emalia Desyandri Desyandri Emalia, Deasy Gentiga Muhammad Zairin Gigih Alfrian Pratama Putra Gunawan Sapto Nugroho Idrianita Anis Joko Kisworo Monica Priski Cahya Maulidya Mustofa, Najib Putri Purwandari Hasan Rachma Aprilia Rizal, Arya Prabu Rizal, Arya Prabu Samuel, George Willcox Shabrina Ramadania Sudarman Damanik Sugiarto Kasmuri Taofik Muhammad Gumelar Tasya Anindya Pramesti Taufika Nurani Fajri