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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Global Research in Economics and Advanced Theory
M. Shabri Putra R
Universitas Muhammadiyah Aceh
Religion Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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ANALYSIS OF FAIR VALUE MEASUREMENT ON INVESTMENT PROPERTY AND ITS EFFECT ON FINANCIAL PERFORMANCE M. Shabri Putra R
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.84

Abstract

Fair value measurement of investment properties has become a critical issue in financial reporting, particularly under IFRS 13 and IAS 40, as it directly influences transparency, comparability, and decision-making by stakeholders. This study investigates the relationship between fair value measurement and financial performance in publicly listed real estate firms. A qualitative research design was employed, combining semi-structured interviews with twenty industry professionals and financial analysis of fifteen investment properties across commercial, residential, and mixed-use sectors. Data were triangulated through thematic analysis and a review of financial statements, focusing on net operating income (NOI), return on investment (ROI), and cash flow. The findings reveal that fair value measurement enhances financial performance by producing higher ROI and NOI compared with historical cost methods, although it also introduces greater volatility in financial reporting. Market-based approaches were perceived as more reflective of current conditions, while income-based approaches provided stability at the cost of reduced transparency. Additionally, technological tools such as data analytics and artificial intelligence were identified as promising in reducing subjectivity and improving valuation accuracy. The study contributes to the literature by integrating qualitative insights and financial data to highlight the trade-offs between transparency, stability, and reliability in fair value reporting. Practically, the results provide guidance for investors, regulators, and practitioners in strengthening valuation practices and enhancing decision-making. Future research should expand the scope through longitudinal and cross-country analyses to deepen understanding of fair value adoption in diverse regulatory environments.
PEMBERDAYAAN REMAJA PANTAI ULEE LHEUE MELALUI SOUVENIR DAUR ULANG BERBASIS LITERASI FINANSIAL Syamsidar Syamsidar; Rusnaidi Rusnaidi; Emmi Suryani Nasution; Hermansyah Hermansyah; Luthfiar Ramiady; Syifaun Nazla; M. Shabri Putra R
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 5 (2026): Vol. 7 No. 5 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i5.63658

Abstract

Program pengabdian ini bertujuan meningkatkan kemandirian ekonomi kelompok remaja di kawasan Pantai Ulee Lheue dengan melalui pemanfaatan sampah plastik menjadi produk souvenir wisata yang bernilai ekonomi. Kawasan Pantai Ulee Lheue merupakan salah satu destinasi wisata yang memiliki aktivitas ekonomi dan kunjungan wisatawan yang cukup tinggi. Namun, peningkatan aktivitas tersebut juga memiliki dampak bagi lingkungan sekitar, yaitu dapat menyebabkan bertambahnya volume sampah plastik yang belum dikelola secara optimal. Di sisi lain, sebagian remaja setempat belum memiliki keterampilan kewirausahaan, kemampuan pengelolaan keuangan usaha, maupun pemanfaatan teknologi digital sebagai sarana pemasaran produk. Program ini dilaksanakan melalui pendekatan partisipatif yang melibatkan kelompok remaja sebagai pelaku utama kegiatan. Kegiatan diawali dengan identifikasi kebutuhan mitra, dilanjutkan pelatihan pengolahan sampah plastik menjadi souvenir wisata, pelatihan literasi finansial, praktik produksi, pendampingan usaha, uji pasar, serta monitoring dan evaluasi. Produk yang dihasilkan berupa gantungan kunci, tas mini, kotak pensil berbahan daur ulang sampah plastik sachet dan berbagai souvenir khas berbahan plastik daur ulang yang mengangkat identitas lokal Aceh.
Co-Authors Emmi Suryani Nasution Hermansyah Hermansyah Luthfiar Ramiady Rusnaidi syamsidar syamsidar Syifaun Nazla