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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Innovative and Creativity Dhana
I KADEK WIRA DHARMA PRAYANA
Institut Bisnis dan Teknologi Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics 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.
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
Praktik Diversity, Equity, And Inclusion (DEI) Dan Pengaruhnya Terhadap Budaya Organisasi Basyirah Basyirah; I Kadek Wira Dharma Prayana; Klemens Mere
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4240

Abstract

Praktik Diversity, Equity, and Inclusion (DEI) semakin diakui sebagai strategi penting bagi organisasi untuk menciptakan lingkungan kerja yang inklusif, adil, dan mampu menghargai perbedaan. Penelitian ini bertujuan untuk meninjau peran DEI dalam membentuk dan memperkuat budaya organisasi yang adaptif dan berkelanjutan. Pendekatan yang digunakan adalah literature review terhadap publikasi akademik terkemuka yang diterbitkan antara tahun 2020–2025, mencakup studi tentang kebijakan inklusi, keadilan dalam akses kesempatan, serta pengelolaan keberagaman di sektor publik dan swasta. Hasil kajian menunjukkan bahwa penerapan praktik DEI berdampak positif terhadap budaya organisasi dengan cara meningkatkan kepercayaan antarpegawai, memperkuat kolaborasi tim, serta mendorong inovasi melalui beragam perspektif. Lingkungan kerja yang inklusif juga berkontribusi terhadap peningkatan kepuasan dan keterikatan karyawan, sehingga mendukung produktivitas dan keberlanjutan organisasi. Namun, beberapa tantangan masih dihadapi, seperti resistensi internal, bias struktural, dan kesenjangan pemahaman antar generasi dalam menerima keberagaman. Penelitian ini menekankan pentingnya komitmen kepemimpinan, kebijakan yang konsisten, dan program pelatihan yang berkesinambungan untuk memastikan implementasi DEI berjalan efektif. Temuan ini diharapkan dapat menjadi acuan bagi para pemimpin dan pembuat kebijakan organisasi dalam mengintegrasikan prinsip keberagaman, kesetaraan, dan inklusi untuk membangun budaya organisasi yang lebih tangguh dan responsif terhadap perubahan.
Co-Authors Alfiana Andi Primafira Bumandava Eka Basyirah Basyirah Duryana Duryana Klemens Mere Muhammad Azizi Srifatmawati Ahmad Yulianti Yulianti