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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Indonesia Sosial Teknologi
Soetardjo, Mulyadi
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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UNRAVELING QUALITATIVE RESEARCH: BREAKING BARRIERS? Handoko, Liza; Wuisan, Dewi; Meilani, Yohana; Sitompul, Thomson; Soetardjo, Mulyadi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research aims to assist the researchers at Surya Nusantara Adventist College in gaining knowledge about qualitative research methods. The goal is to encourage respondents to conduct research using qualitative approaches in their respective fields of expertise. The workshop covered the following topics: What is qualitative research methodology, and how does it differ from quantitative methodology? What are the strengths and weaknesses of qualitative research, and how can one effectively conduct qualitative research (tips)? Prior to the workshop, the respondents admitted to having difficulty with qualitative research due to a lack of understanding. However, after the workshop, the respondents reported a better understanding of qualitative research concepts and felt motivated to consider qualitative research as an alternative method. 75% of participants stated that the material presented met their needs, and 81% said that it broadened their insights. They expressed motivation to apply qualitative research in their future projects.
UNRAVELING QUALITATIVE RESEARCH: BREAKING BARRIERS? Handoko, Liza; Wuisan, Dewi; Meilani, Yohana; Sitompul, Thomson; Soetardjo, Mulyadi
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to assist the researchers at Surya Nusantara Adventist College in gaining knowledge about qualitative research methods. The goal is to encourage respondents to conduct research using qualitative approaches in their respective fields of expertise. The workshop covered the following topics: What is qualitative research methodology, and how does it differ from quantitative methodology? What are the strengths and weaknesses of qualitative research, and how can one effectively conduct qualitative research (tips)? Prior to the workshop, the respondents admitted to having difficulty with qualitative research due to a lack of understanding. However, after the workshop, the respondents reported a better understanding of qualitative research concepts and felt motivated to consider qualitative research as an alternative method. 75% of participants stated that the material presented met their needs, and 81% said that it broadened their insights. They expressed motivation to apply qualitative research in their future projects.
Analyzing the Impact of Indonesian Financial Accounting Standards (IFAS) 71 on Allowance for Impairment Losses Izzati, Jauharotul; Soetardjo, Mulyadi; Irham Fathoni, Muchamad; Saputra, Akbar
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 7 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i7.1194

Abstract

This article analyzes the factors that impact allowance for impairment losses on banks in Indonesia, after the implementation of Indonesian Financial Accounting Standards (IFAS) 71. IFAS 71 became effective in 2020, replacing IFAS 55. IFAS 71 introduced several new methods for calculating the allowance for impairment losses. We collected data from conventional banks listed on the Indonesia Stock Exchange from 2016—2020. We created two models: the first will test the impact of several key factors like loans provided by banks, non-performing loans, and interest income towards allowance for impairment losses, while the second will test IFAS 71 implementation for these factors towards allowance for impairment losses. Out of these three factors, we concluded loans provided by banks hurt impairment loss allowance while the other two have a positive effect, regardless of IFAS 71 implementation. However, while this allowance is found to be higher after IFAS 71, the three key factors do not have a significantly stronger effect after IFAS 71 implementation
Co-Authors Irham Fathoni, Muchamad Izzati, Jauharotul Liza Handoko, Liza Meilani, Yohana Saputra, Akbar Sitompul, Thomson Wuisan, Dewi