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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dhana JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan)
I KADEK WIRA DHARMA PRAYANA
Institut Bisnis dan Teknologi Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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Accounting Standards for the Financial Industry: Addressing Challenges in Measuring Financial Instruments Duryana Duryana; I Kadek Wira Dharma Prayana; Yulianti Yulianti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zvzy2f61

Abstract

This study aims to identify, evaluate, and synthesize literature on accounting standards for the financial industry and the challenges faced in measuring financial instruments. The method used is the Systematic Literature Review (SLR), which includes the steps of literature identification, literature selection, data extraction, and data analysis. The literature analyzed was obtained from various data sources such as Google Scholar, JSTOR, and ScienceDirect using relevant keywords. Literature selection was carried out in three stages: initial selection based on title and abstract, further selection based on full text, and quality assessment using critical appraisal tools such as CASP. The extracted data includes information about the author, year of publication, research objectives, methodology, main results, and recommendations. The results of the study indicate that although international accounting standards have provided a clear framework, challenges in implementation remain, especially related to fair value measurement and market uncertainty. The financial industry needs to adapt to market changes and existing regulations and ensure a system that can manage the complexity of data and calculations in measuring financial instruments. Technology can play an important role, but companies must also be aware of the risk of system errors and fraud in reporting. Periodic evaluation of the measurement methods used can improve the accuracy and transparency of financial reports, which are essential to maintaining stakeholder trust. This research provides useful insights for the development of better accounting standards, as well as for financial companies in facing the challenges of measuring increasingly complex financial instruments.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEMISKINAN DI KABUPATEN TABANAN I Kadek Wira Dharma Prayana; I Dewa Gede Aristana; Agus Putra Mardika
JIS SIWIRABUDA Vol. 1 No. 2 (2023): JIS SIWIRABUDA September 2023
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v1i2.230

Abstract

Poverty is a highly complex social issue influenced by various interconnected factors, including Minimum Wage, Gross Regional Domestic Product, and Population Size. The hypotheses are as follows: (1) Minimum Wage has a negative and significant partial effect on poverty in Tabanan Regency, (2) Gross Regional Domestic Product has a negative and significant partial effect on poverty in Tabanan Regency, (3) Population Size has a positive and significant partial effect on poverty in Tabanan Regency, (4) Minimum Wage, Gross Regional Domestic Product, and Population Size have a significant partial and simultaneous effect on poverty in Tabanan Regency. Minimum Wage (X1) has a negative and significant impact on Poverty (Y) in Tabanan Regency. The lower the minimum wage received by the community, the higher the poverty rate. Gross Regional Domestic Product (X2) has a negative and significant impact on Poverty (Y) in Tabanan Regency. The lower the GRDP received by the community, the higher the poverty rate. Population Size (X3) has a positive and significant impact on Poverty (Y) in Tabanan Regency. The higher the population size in Tabanan Regency, the higher the poverty rate. Minimum Wage, Gross Regional Domestic Product, and Population Size have a simultaneous impact on Poverty.
BEHAVIORAL FINANCE AND ITS IMPACT ON CORPORATE FINANCIAL DECISION MAKING Alfiana Alfiana; Muhammad Azizi; Andi Primafira Bumandava Eka; I Kadek Wira Dharma Prayana; Srifatmawati Ahmad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14394

Abstract

Behavioral finance has become an important field of study that bridges psychology and financial decision-making. This article examines the impact of behavioral finance on corporate financial decision-making through a literature review of studies published since 2020. Key behavioral biases—such as overconfidence, loss aversion, and herd behavior—are analyzed for their influence on corporate strategies, including investment decisions, risk management, and capital budgeting. The findings reveal that these biases often lead to suboptimal financial outcomes, such as overly aggressive or overly conservative investment decisions, as well as an inability to manage risks effectively. This underscores the importance of integrating behavioral insights into corporate governance to mitigate the negative effects of these biases. Practical recommendations are provided, such as improving financial literacy, managerial training, and implementing structured decision-making processes. This study contributes to the growing body of literature by synthesizing recent research and offering actionable insights to enhance corporate performance. By understanding and addressing behavioral biases, organizations can make more rational and effective financial decisions in the face of complex economic challenges
Co-Authors Agus Putra Mardika Alfiana Andi Primafira Bumandava Eka Duryana Duryana I Dewa Gede Aristana Muhammad Azizi Srifatmawati Ahmad Yulianti Yulianti