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Yulianti Yulianti
Universitas Ichsan Satya
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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.
PERAN GENERASI MUDA SEBAGAI PENGGERAK EKONOMI KREATIF DI INDONESIA Irma Shantilawati; Yulianti Yulianti; Ibnu Suryadi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40645

Abstract

Ekonomi kreatif menjadi salah satu sektor yang memiliki potensi besar dalam mendukung pertumbuhan ekonomi Indonesia. Generasi muda, dengan kreativitas, inovasi, dan pemahaman teknologi, berperan penting sebagai penggerak utama sektor ini. Pengabdian Kepada Masyarakat ini bertujuan untuk mendorong generasi muda dalam mengembangkan ekonomi kreatif di Indonesia, mengidentifikasi faktor-faktor yang mendorong keterlibatan mereka, serta tantangan yang dihadapi.  Hasil penelitian menunjukkan bahwa peminatan generasi muda pada sektor bisnis sangat dominan. Namun, kendala seperti keterbatasan akses pembiayaan, regulasi yang kurang mendukung, dan minimnya pendidikan kewirausahaan masih menjadi hambatan utama. Rekomendasi penelitian ini mencakup perlunya kolaborasi antara pemerintah, sektor swasta, dan institusi pendidikan untuk menciptakan ekosistem yang mendukung keberlanjutan ekonomi kreatif yang dipelopori oleh generasi muda. Metode yang digunakan pada kegiatan Pengabdian Kepada Masyarakat, menggunakan kuesioner pre-test dan post-test. Hasilnya, nilai rata-rata pada pre dan post-test memiliki hasil yang sangat baik ketika sudah diberikan edukasi.
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.
The Effectiveness of Tax Incentives in Increasing Investment in the Manufacturing Sector in Indonesia Yulianti Yulianti
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fpmjej50

Abstract

This study aims to evaluate the extent to which the tax incentive policies implemented by the Indonesian government have been able to encourage increased investment in the manufacturing sector. Tax incentives such as tax holidays, tax allowances, and import duty exemptions have long been relied upon as fiscal instruments to attract investment and strengthen the competitiveness of domestic industry. However, the effectiveness of their implementation in the field remains questionable. This study used a descriptive qualitative approach, with data collection techniques through in-depth interviews with key informants, including industry players, fiscal officials, and academics. Data were also obtained through a documentary study of laws and regulations, ministerial annual reports, and publications from relevant institutions such as the Statistics Indonesia (BPS) and the Investment Coordinating Board (BKPM). The results indicate that tax incentives do have a positive impact on investment decisions, particularly for large-scale companies with adequate administrative capabilities and access to information. However, their utilization has not been optimal for small and medium-sized enterprises (SMEs) due to a lack of understanding of incentive mechanisms and the persistence of significant bureaucratic barriers. Furthermore, a gap in access was identified, with large companies tending to have easier access to incentives than small ones. This research recommends the need for more adaptive fiscal policy reforms, simplified procedures, digitized tax services, and increased outreach and technical assistance to businesses. This will enable tax incentive policies to be implemented more effectively, fairly, and have a tangible impact on strengthening the national manufacturing sector.
Implementasi Smart Business dalam Meningkatkan Kinerja Bisnis Ritel di Era Digital: Studi Kasus pada Alfamart (2020–2025) Irma Shantilawati; Ibnu Suryadi; Yulianti Yulianti
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 2 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 2 June - September
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i2.523

Abstract

Perkembangan teknologi digital telah mengubah pola interaksi perusahaan ritel dengan konsumen, termasuk cara konsumen mencari informasi, melakukan transaksi, menerima promosi, dan memperoleh layanan. Dalam kondisi tersebut, Smart Business dapat dipahami sebagai pendekatan yang mengintegrasikan teknologi digital, data, analitik, pengelolaan hubungan pelanggan, serta proses bisnis untuk mendukung penciptaan nilai dan pengambilan keputusan. Penelitian ini bertujuan menganalisis implementasi Smart Business pada PT Sumber Alfaria Trijaya Tbk (Alfamart) dan keterkaitannya dengan perkembangan kinerja bisnis selama 2020–2025. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus dan memanfaatkan data sekunder berupa laporan tahunan, laporan keuangan, laporan keberlanjutan, serta publikasi perusahaan. Hasil analisis menunjukkan bahwa transformasi digital Alfamart berkembang dari penguatan kanal penjualan online pada masa pandemi menuju integrasi omnichannel yang menghubungkan Alfagift, toko fisik, program loyalitas, data pelanggan, dan aktivitas promosi. Pada 2022, Alfagift telah digunakan oleh lebih dari 10 juta pengguna, sementara analisis big data terhadap lebih dari 10 juta pelanggan dimanfaatkan untuk menghasilkan penawaran yang lebih relevan dan personal. Pada akhir 2022, lebih dari 40% pendapatan penjualan dilaporkan berasal dari pelanggan loyal yang tergabung dalam program CRM. Pada 2024, transaksi digital melalui Alfagift tumbuh 44,82% dibandingkan tahun sebelumnya. Di sisi lain, pendapatan neto perusahaan meningkat dari Rp84,90 triliun pada 2021 menjadi Rp126,74 triliun pada 2025. Temuan tersebut menunjukkan bahwa Smart Business merupakan salah satu kapabilitas strategis yang mendukung penguatan pengalaman pelanggan, integrasi kanal, dan daya saing Alfamart. Meskipun demikian, peningkatan kinerja tidak dapat diatribusikan hanya kepada digitalisasi karena ekspansi gerai, pertumbuhan pasar, strategi harga dan promosi, serta efisiensi operasional juga berperan dalam membentuk kinerja perusahaan.
Co-Authors Duryana Duryana I KADEK WIRA DHARMA PRAYANA Ibnu Suryadi Irma Shantilawati