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All Journal Jurnal Ilmiah Raflesia Akuntansi Entrepreneurship and Small Business Research
Windiani, Titik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Prinsip Prudence Akuntansi Pada Perusahaan Sektor Finansial Yang Tercatat Di Bursa Efek Indonesia tahun 2020-2022 Windiani, Titik; Ananto, Rangga Putra; Ferdawati
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This research aims to determine the effect of independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size on prudence accounting. Population in this study is the financial sector listed on the Indonesia Stock Exchange in 2020-2022. Purposive sampling method was used to determine the research sample so that a sample of 193 observations was obtained. Hypothesis testing using multiple linear regression analysis. The data is processed using the SPSS v.25 application. The results showed that litigation risk, capital intensity and profitability affect accounting prudence. Independent commissioners, institutional ownership, audit quality, fair value intensity and company size have no effect on accounting prudence. Simultaneously, independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size affect prudence accounting.
Adaptive Capital Budgeting Practices in Micro-Family Enterprises: Exploring Informal Financial Strategies Arima, Ulfah; Windiani, Titik; Ramadhani, Mardiatul; Dafa, Muhammad; Rahmatul Husna, Mutia
Entrepreneurship and Small Business Research Vol. 2 No. 3 (2023): Entrepreneurship and Small Business Research (December 2023 - March 2024)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v1i2.26

Abstract

This study explores applying capital budgeting theory in a micro-scale, family-run enterprise founded by a student entrepreneur in Indonesia. This paper used a qualitative case study, the research investigates how core principles of capital budgeting are applied informally in a resource-constrained context. Data were gathered through semi-structured interviews and field observations, enabling the exploration of investment decision-making, financial planning, and family involvement. Findings show that although the business does not apply complex techniques like NPV or IRR, it employs intuitive and adaptive methods such as payback period estimation and cash flow tracking based on experience, informal communication, and shared family judgment. These practices are grounded in the owner's academic background and sustained by collaborative family roles. The study contributes to the literature by highlighting how capital budgeting can be contextualised in micro-enterprise settings and emphasises the role of educational exposure and social capital in replacing formal financial systems. The findings also suggest the potential for integrating simplified digital tools to improve decision quality without overwhelming micro-entrepreneurs. This paper provides educators, development agencies, and policymakers with insight into supporting financial literacy and investment capability in the informal sector.
Co-Authors Ananto, Rangga Putra Arima, Ulfah Dafa, Muhammad Ferdawati Ferdawati Rahmatul Husna, Mutia Ramadhani, Mardiatul