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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Journal The Winners JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Indonesian Journal of Business and Entrepreneurship (IJBE) Neo-Bis International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia Jurnal Inovasi Bisnis (Inovbiz) International Journal of Supply Chain Management Share : Journal of Service Learning EQIEN - JURNAL EKONOMI DAN BISNIS Business and Finance Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Business Management Journal Program Studi Manajemen Review of Management and Entrepreneurship Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Enrichment : Journal of Management Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Jurnal Akuntansi AKUNESA Jurnal Manajemen dan Kewirausahaan Journal Community Service Consortium Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Review Management Business and Entrepreneurship Journal of Business and Information System Jurnal Akuntansi Kontemporer
Wirawan ED Radianto
Universitas Ciputra Surabaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Digital Logistics Agility: Construct Development and Validation in the Context of Developing Economies Andrina, Anak Agung Ayu Puty; Sutrisno, Timotius FCW; Radianto, Wirawan ED
Jurnal Aplikasi Manajemen Vol. 23 No. 3 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Global and digital disruptions have transformed how logistics systems operate, demanding greater responsiveness and adaptability. However, in developing countries like Indonesia, fragmented digital adoption and limited coordination hinder the realization of agile logistics capabilities. This quantitative study aims to develop and validate the construct of Digital Logistics Agility (DLA), reflecting the capability of logistics systems to respond and adapt effectively in digital environments. This study employed a six-phase quantitative process, including a literature review, expert validation, item construction, and the distribution of a large-scale survey to 190 supply chain managers in the Indonesian food and beverage industry. Construct development was conducted through exploratory factor analysis, followed by confirmatory factor analysis, to identify and confirm construct dimensionality and measurement validity. The EFA results identified four underlying dimensions comprising 13 valid constructs that collectively represent the core structure of the DLA construct. Subsequent CFA confirmed this factor structure, demonstrating high reliability, satisfactory convergent validity, and an acceptable overall model fit. DLA can serve as a robust framework to evaluate logistics agility in digitally transforming supply chains. This study introduces DLA as a novel, empirically validated construct that bridges digital capability and logistics agility, with practical relevance for emerging markets.
Fair Value and Historical Cost Dilemma: Modern Accounting Dynamics in Financial Statement Quality Kenley Maccauley Riyono; Rafael Savio Easter; Kelvin Danendra; Wirawan Endro Dwi Radianto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7833

Abstract

The use of fair value and historical cost is still debated in modern accounting regarding its application and effect on the quality of financial statements. Moreover, there is a conflict of interest between managers and stakeholders related to the need for asset valuation based on these methods. Therefore, a solution is needed to balance between relevance and reliability to meet the needs. This study aims to determine the effect of applying fair value and historical cost on financial statement information during economic volatility. The sample used is representative of companies in the financial, property, and energy sectors that were affected by the application of valuation methods during the financial crisis in 2008 and the COVID-19 pandemic in 2020. The research was conducted using the content analysis method and literature review to find out more about the financial statements. The results show that fair value exacerbates the company's financial decline during the volatility of the financial crisis, but describes the current condition of the company so which is relevant, but not reliable due to the subjectivity of valuation. Whereas historical cost does not result in changes so it is not relevant, but more reliable due to objectivity and verifiability. With this, the research contributes to provide input in the application of both methods with a hybrid approach in financial statements.
Co-Authors Abednego Oematan, Ricky Imanuel Agus Sugiharto Agusta, Christina Amalia Putri Ghassani Anastasia Filiana Ismawati Anastasia Filiana Ismawati Andrina, Anak Agung Ayu Puty Chalidana, Moehamad Yunus Christina Whidya Utami Cindy Amelia Cindy, Victoria Citra Ayuningtyas Citra Ayuningtyas, Citra Cliff Kohardinata Damelina B. Tambunan Darmawan, Esther Dedy Haning Denny Bernardus Dwi Sunu Widyo Pebruanto Efata, Kevin Budi Effendy, Junko A. Eko Budi Santoso Faiza Husnayeni Nahar Fanny Septina Georgius Pranayogi Hanum, Nabila Fahhilma Hari Minantyo Helena Sidharta Hengky, Alexander Wahyudi Herni Manik Ivanne, Queen Fiona Jennifer Jennifer Jessica Wijaya Jovi Vachel Kazia Laturette Kelvin Danendra Kenley Maccauley Riyono Kevin Budi Efata Kristanti, Essha Paulina Kristian Agung Nugraha Laij Victor Effendi Laura Mahendratta Tjahjono Liestya Padmawidjaja Liliana Dewi Lucky Cahyana Subadi Luky Patricia Widianingsih Marceline Livia Hedynata Maria Asumpta Evi Marlina Marlina, Maria A. E. Michael Owen Murwarni, Fulgentius Danardana Narto Narto, Narto Nieke Ayu Pramudita Owen, Michael Pamungkas, Indra P. Pramudita, Nieke Ayu Rafael Savio Easter Riau Salim Robert Setio Salim, Ika Raharja Salim, Sharolyn Handayani Stanislaus Adnanto Mastan, Stanislaus Adnanto Sudarmo, Gesy Ayu Pramudita Sugeng, Laurencia Nathania Marcella Sutrisno, Timotius FCW Swastidevi, Luisa Amira Syahrial, Ramon Sylvie Ayuningtyas Syulhasbiullah, Muh Tanjaya, Clarisia Thomas Stefanus Kaihatu Tommy C. Efrata Tommy Christian Efrata Vania Audrey Alexandria Widyatama, Jasmine Christy Wijaya, Oscarius Yudhi Ari Yopy Junianto Yudhi Ari Wijaya, Oscarius