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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Dhana
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.
Co-Authors Duryana Duryana I KADEK WIRA DHARMA PRAYANA Ibnu Suryadi Irma Shantilawati