Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Jose H. Leyba, Ceazar
Unknown Affiliation
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
IMPACT OF DIGITAL BANKING ON BROADENING INVESTMENT ACCESS: BASIS FOR ENHANCED FINANCIAL DECISION-MAKING PLAN Acezel Manlapaz, Mark; Quendangan, Erwin; Jose H. Leyba, Ceazar
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 9 (2024): August
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i9.2315

Abstract

The advent of digital banking has ushered in a transformative era in the financial services industry, significantly broadening access to investment opportunities and reshaping financial decision-making processes. This research investigates the impact of digital banking on expanding investment access and its implications for enhanced financial decision-making practices. Through a comprehensive review of existing literature and analysis of primary data, this study examines the mechanisms through which digital banking platforms facilitate investment access for diverse demographic groups and geographical regions. Moreover, it explores the role of digital banking technologies in empowering individuals with tools for informed decision-making, risk management, and portfolio diversification. Employing a descriptive methodology, data were collected from 100 respondents via structured questionnaires and supplemented by random interviews with employees, and clients. Statistical techniques such as percentage, weighted mean, Likert scale, ANOVA and ranking were used for data analysis. Key findings highlight the profound influence of digital banking on democratizing investment participation, reducing barriers to entry, and promoting financial inclusion. Furthermore, the study elucidates the potential benefits and challenges associated with the adoption of digital banking in optimizing investment strategies and fostering financial literacy among consumers. By knowing the transformative effects of digital banking on investment accessibility and decision-making dynamics. This research contributes to the evolving discourse on financial innovation and its implications for inclusive economic growth in the digital age. The study provided several recommendations. These included Enhancing digital platforms, Diversifying investment options, Educational initiatives, Security measures, Geographic inclusivity, Transaction cost reduction, and Regular communication.
Co-Authors Acezel Manlapaz, Mark Quendangan, Erwin T. Malibiran, Leonora