Dabamona, Jufri
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War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards Noy, Ismail; Dabamona, Jufri
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.177

Abstract

Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics. Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected through comprehensive searches of databases, including Google Scholar and JSTOR, with thematic analysis employed to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings. Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates the enforcement of international accounting standards, and increases the complexity of financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies. Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote the harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.
An exploration of participants’ views and experiences of cultural museums and their challenges Dabamona, Jufri; Dabamona, Samsudin Arifin
Gelar: Jurnal Seni Budaya Vol. 21 No. 2 (2023)
Publisher : Institut Seni Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33153/glr.v21i2.4686

Abstract

Cultural museums have always been considered guardians of culture, promoting the core concepts of cultural preservation and conservation. This paper delves into the challenges faced by two cultural museums from various perspectives and examines the transformation of museums in supporting Papuan culture through values centered on conservation and preservation, as gleaned from the experiences and views of the participants. This study is qualitative research that employs an interpretive strategy, with participants including museum personnel, cultural agencies in Papua Province, academics, and teachers from Cenderawasih University. Data were collected through in-depth interviews, field observations, and literature studies. The study identified three themes: (1) Collection and space management, (2) Museum image, and (3) Capacity building and moral responsibility of human resources. To enhance cultural services, the study suggests that museums in Papua need to focus on strengthening collection management, enhancing visitor convenience, and providing increased staff support in the cultural field.