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p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business International Journal of Integrative Sciences
Raras Aroyo
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Systematic Literature Review: Impact Adopt IFRS Approach Earnings Management and Value Relevance Natalia Fitria Revini Pranata; Raras Aroyo; Edo Agus Pratama
International Journal of Integrative Sciences Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i3.7435

Abstract

By conducting a thorough literature analysis, this study seeks to close the research gap by assessing the effects of IFRS adoption on the profits management strategy and value relevance. This research method follows a systematic literature review process that consists of three main stages: planning the review, implementing the review, and reporting the review. A total of 28 articles were used for this systematic literature review based on inclusion and exclusion criteria. According to a comprehensive analysis of the literature covering all studies published in journals between 2017 and 2023, the implementation of IFRS has varying effects on value relevance and profits management strategies. With the convergence of IFRS, earnings management practices continue to occur. The impact of IFRS adoption also varies depending on factors such as company size, profitability, and institutional factors in developing countries. Relevant information in financial reports is considered very important for decision-making, and quantitative methods are considered more effective in examining the impact of IFRS adoption
Influence of Financial Literacy, Self-Control, and Risk Tolerance on Financial Well-Being with Investment Decision-Making as a Mediating Variable in Generation Z in Jambi City Raras Aroyo; Wirmie Eka Putra; Rita Friyani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9630

Abstract

This study examines the influence of financial literacy, self-control, and risk tolerance on the financial well-being of Generation Z in Jambi City, where low literacy and impulsive behavior threaten financial stability (OJK, 2024). The aim is to examine the direct and mediating relationships in investment decision-making. Using a quantitative explanatory approach with PLS-SEM, the Generation Z population aged 18-28 years (133,114 people) was purposively sampled to obtain 100 respondents via a Google Form questionnaire. SmartPLS analysis included validity, reliability, and hypothesis testing. The results showed that financial literacy (β=0.405, p<0.01) and self-control (β=0.391, p<0.01) had a direct significant effect on financial well-being; investment decision-making mediated partially (H8-H9 were accepted), while risk tolerance was not significant (H3, H7, H10 were rejected). The conclusion recommends a self-control-based digital literacy program to improve sustainable investment decisions.
Co-Authors Edo Agus Pratama Natalia Fitria Revini Pranata Rita Friyani Wirmie Eka Putra