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All Journal JURNAL KIMIA SAINS DAN APLIKASI CCIT (Creative Communication and Innovative Technology) Journal ICIT (Innovative Creative and Information Technology) Journal CICES (Cyberpreneurship Innovative and Creative Exact and Social Science) Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) IAIC Transactions on Sustainable Digital Innovation (ITSDI) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Studia Ekonomika International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Academia Open
Ria Wulandari
STIE Kasih Bangsa
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences

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Akuntansi sebagai Infrastruktur Informasi Risiko: Sintesis Literatur atas Peran Prinsip Akuntansi dalam Model Faktor Harga Aset Grace Yulianti; Ria Wulandari
Studia Ekonomika Vol. 24 No. 1 (2026): Januari: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v24i1.402

Abstract

Kajian literatur kualitatif ini mengeksplorasi bagaimana akuntansi berfungsi sebagai infrastruktur dasar informasi risiko dalam model faktor harga aset. Dengan merujuk pada studi terkini dalam akuntansi keuangan dan penetapan harga aset, sintesis ini menyoroti bagaimana prinsip-prinsip akuntansi—seperti pengukuran berbasis akrual, konservatisme, dan pengakuan aset takberwujud—membantu menjelaskan variasi silang dalam imbal hasil saham. Kajian ini membahas bagaimana laporan keuangan menyumbang pada berita arus kas (cash-flow news) maupun berita tingkat diskonto (discount-rate news), sehingga memperkuat peran akuntansi dalam membentuk ekspektasi pasar. Selain itu, variabel-variabel berbasis akuntansi terbukti dapat melengkapi atau bahkan menggantikan faktor risiko tradisional seperti dalam model Fama-French. Temuan ini menyiratkan bahwa integrasi informasi akuntansi ke dalam kerangka penetapan harga aset meningkatkan estimasi risiko, akurasi valuasi, dan kekuatan prediktif, khususnya dalam perekonomian yang semakin digerakkan oleh modal takberwujud
Strategic Intermediation in Corporate Asset Markets: A Qualitative Literature Review on the Role of Non-Venture Private Equity Firms Ria Wulandari; Mohammad Chaidir
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 3 No. 1 (2026): March: International Journal of Business Law, Business Ethic, Business Communic
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v3i1.426

Abstract

This qualitative literature review explores the strategic role of non-venture private equity (PE) firms as intermediaries in corporate asset markets. Distinct from venture capitalists, these PE firms specialize in acquiring, restructuring, and reallocating mature corporate assets, thereby enhancing market efficiency and value creation. By synthesizing recent studies, this review highlights how non-venture PE firms facilitate resource redeployment, drive operational improvements, and influence corporate governance. Comparative analysis reveals their unique ability to exploit inefficiencies through carve-outs, platform building, and targeted acquisitions. The review also examines emerging ESG considerations and critiques regarding short-termism and stakeholder impact. While the literature acknowledges the transformative role of these firms, it also identifies limitations in theoretical integration and empirical coverage. This study contributes to a deeper understanding of how non-venture PE firms shape firm boundaries, market structures, and the evolving logic of strategic intermediation.
Co-Authors Achmad Rachmat Aditya Giyantono Agus Gunawan Amelia Sri Rezki Astriyani, Erna Bobby Aditya Nugraha Citra Azizah Dani Ramadhan Dedi Teguh DIDIK PURWANTO Dirham Fatra Fatra Dhamara Enik Setiyawati Erwansyah Erwansyah Fadian Farisan Silmi Fahreza, Rivaldy Rifki Firdausia Amanda Ari Octaviani Firmansyah, Muhammad Arif Grace Yulianti Ifran Sanni Ilamsyah Ilamsyah, Ilamsyah Kofifah Silfanah Machful Indra Kurniawan Mohammad Chaidir Naufal Fadhil Alwarits Ngadi Permana Noly Shofiyah Padeli Padeli Rikhatul Jannah Rizki Maulana Kamil Roudhlotul Karomah Selvi Agustina Shintawati Shintawati Siti Adira Salsabilla Rahma Siti Maesaroh Sri Rahayu Widyaningrum Sudibyo Sudibyo Sugeng Santoso Sukma, Vinda Avri Tanti Sugiharti Tri Haryono Variyana, Yeni Windia Hanifah Yuni Roza Yuni Sara Zaelani, Naila