Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan International Journal of Islamic Business and Management Review
Santos, Alfredo Dos
Unknown Affiliation
Arts Economics, Econometrics & Finance Social Sciences

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Analyzing Factors Influencing the Success of Currency Redenomination in Indonesia: A Literature Review Pramytha, Intan Anindya; Rafifah, Ula Restu; Hatta, Atika Jauharia; Santos, Alfredo Dos; Biyanto, Frasto
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1381

Abstract

This study aims to analyze the factors that affect the success of currency redenomination, focusing on the Indonesian context. The method used was a literature study in which 30 articles related to redenomination were reviewed to understand this topic comprehensively. The study results showed that factors such as inflation rate, risk of redenomination, public understanding, currency changes, and psychographic aspects significantly affected the success of redenomination. The contribution of this research lies in providing an in-depth analysis of the implementation of redenomination in Indonesia and policy recommendations that can aid in successful implementation, as well as providing a broader perspective on the practice of redenomination in various economic contexts.
Can Transparency In Shareholders' Right Allocation Minimize Creative Accounting and Agency Conflict? Kusumaningarti, Miladiah; Kusuma, Marhaendra; Ahmad, Abdul Hadi Bin; Santos, Alfredo Dos
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2025): Jurnal Riset Akuntansi dan Keuangan. Agustus 2025 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v13i2.83328

Abstract

This study examines the agent-principal and majority-minority principal interest relationships in creative accounting and examines the moderating role of transparency in allocation of rights in these relationships. A sample of 540 companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2024 with observational data of 2,641 firm-years. Result show that transparency in profit allocation rights can weaken the emergence of agency problems and creative accounting in the form of earnings management. Robustness test results show consistent results when creative accounting is measured by income smoothing. Additional test results indicate that transparency in equity allocation rights also contributes to weakening agency conflicts and creative accounting. This study is original, examining whether type 1 and type 2 agency problems can spur the emergence of creative accounting, and whether transparency in the allocation of rights to net income and assets can weaken the emergence of creative accounting.
Co-Authors Ahmad, Abdul Hadi Bin Atika Jauharia Hatta Hambali BIYANTO, FRASTO Kusuma, Marhaendra Kusumaningarti, Miladiah Pramytha, Intan Anindya Rafifah, Ula Restu