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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Siwayang Journal: Publikasi Ilmiah Bidang Pariwisata, Kebudayaan, dan Antropologi
T. Malibiran, Leonora
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Global Economic Trends and Their Impact on International Accounting Standards: A Comparative Analysis T. Malibiran, Leonora; Jose H. Leyba, Ceazar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 6 (2025)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i6.2614

Abstract

This paper explores the evolving relationship between global economic trends and accounting practices, with a particular focus on the adoption and impact of International Financial Reporting Standards (IFRS). The study examines how economic globalization, financial crises, and technological advancements have shaped accounting standards and practices worldwide. Globalization has driven the need for harmonized accounting standards to enhance comparability and transparency in financial reporting across borders. However, the pace of IFRS adoption varies, with challenges in emerging markets due to differences in legal systems, financial infrastructures, and institutional readiness. The 2008 global financial crisis highlighted the shortcomings of existing accounting frameworks, particularly in terms of fair value accounting, leading to calls for more robust and transparent financial reporting mechanisms. Technological advancements, including the rise of artificial intelligence (AI), blockchain, and automated financial reporting, are transforming the accounting profession, presenting both opportunities and challenges. While these technologies promise greater efficiency and accuracy, they also introduce new risks, such as cybersecurity threats and data manipulation concerns. The findings underscore the need for continued reform and collaboration among international bodies to create adaptable and responsive accounting standards that can meet the demands of an ever-evolving global economic landscape.
EXPLORING THE DYNAMICS OF TOURISM IN THE PHILIPPINES: OPPORTUNITIES AND CHALLENGES B. Abari, Jeric; T. Malibiran, Leonora
SIWAYANG Journal: Publikasi Ilmiah Bidang Pariwisata, Kebudayaan, dan Antropologi Vol. 3 No. 4 (2024)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/siwayang.v3i4.2703

Abstract

This paper examines the multifaceted aspects of tourism in the Philippines, a nation rich in cultural heritage and natural beauty, renowned for its diverse ecosystems, vibrant cultures, and hospitable people. With tourism contributing significantly to the country's economy, this study analyzes both the opportunities and challenges faced by the industry, particularly in the context of the COVID-19 pandemic, which drastically altered travel patterns. Employing a mixed-methods approach, including qualitative interviews and quantitative data analysis, the research highlights the implications of sustainability practices, cultural preservation, and community engagement in fostering a resilient tourism sector. The findings reveal that while the potential for growth remains high, addressing issues such as environmental degradation, over-tourism, and socio-economic disparities is critical for the future of Philippine tourism. This study aims to provide insights for policymakers, stakeholders, and researchers interested in sustainable tourism development in the Philippines.
THE CONSUMERS’ MORTGAGE PLAN: BASIS IN DEVELOPING A STRATEGIC FINANCIAL PROGRAM D. Magtulis, Dale-Lorenz; T. Malibiran, Leonora; A. Sario, Jay
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 6 (2024): May
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i6.2002

Abstract

The objective of this study is to delve into the intricacies of consumers' mortgage plans and their pivotal role in the formulation of a strategic financial program. Given that homeownership stands as a significant milestone for individuals, a profound understanding of the dynamics of mortgage plans is indispensable for financial planners and policymakers alike. This research endeavors to unravel the key elements contributing to the development of an effective and strategic financial program centered around mortgage planning. The primary research questions guiding this study encompass the demographic profile of the respondents, an exploration of the factors influencing the extent of consumers' engagement, an assessment of the perceived effectiveness in developing a strategic financial program, and the proposition of a model for the development of such a program. Additionally, the study aims to discern patterns in consumers' decision-making regarding mortgages and to what extent these decisions align with the effectiveness of the strategic financial program. Through a comprehensive analysis of mortgage plans and consumer behavior, the study has revealed several key findings. It underscores the critical role played by dimensions such as Education on the Mortgage Planning Process, Credit Score Management, Mortgage Selection, Budget Determination, Risk Management, and Varying Economic Conditions on Mortgage Selection in shaping mortgage affordability. The research highlights the necessity for tailored financial strategic programs that align with individual preferences and long-term financial objectives. Furthermore, it underscores the importance of financial literacy and awareness in empowering consumers to make informed decisions about their mortgage plans. In conclusion, this study emerges as a valuable resource for financial professionals, policymakers, and individuals navigating the complex landscape of mortgage planning. By comprehending the nuances of consumers' mortgage choices, stakeholders can formulate targeted strategies to enhance financial well-being and promote sustainable homeownership.
Co-Authors A. Sario, Jay B. Abari, Jeric D. Magtulis, Dale-Lorenz Jose H. Leyba, Ceazar