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All Journal JIMEK Ascendia: Journal of Economic and Business Advancement
Ardiyansyah Prawirautama Ali
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Economics, Econometrics & Finance

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Pengaruh Diversifikasi Portofolio, Market Timing, dan Fund Manager Skill Tehadap Kinerja Reksa Dana Saham di Indonesia Ardiyansyah Prawirautama Ali; Marlinda Ina; Maria Yovita R. Pandin
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9807

Abstract

The investigation explores how spreading investments across assets, predicting market shifts, and the talents of fund leaders shape the results of stock-based mutual funds in Indonesia. Amid a fast-paced and rivalrous financial market scene, the achievements of these funds hinge on the approaches used by their investment overseers. Spreading out holdings across different shares lowers potential losses, whereas spotting the best market entry and exit points showcases a leader's savvy. Meanwhile, the proficiency of fund managers highlights their insight, background, and thoughtful moves to boost portfolio gains. Employing a numerical strategy, the work draws on secondary info from official performance summaries of OJK-approved stock mutual funds during a set timeframe. Fund outcomes are mainly judged using Jensen’s Alpha, and insights are drawn through multi-variable linear modeling to see the weight of each factor on performance.Findings show that asset spreading and market prediction skills have a beneficial but minor role in fund outcomes. However, manager abilities deliver a strong and meaningful boost, suggesting that the wisdom and track record of investment heads are central to stock mutual fund triumphs in Indonesia. This points to the value of expert managers for solid portfolio handling, plus the push to refine spreading and timing tactics that better match evolving market trends.    
Tanggung Jawab Profesional Akuntan dalam Memastikan Kepatuhan terhadap Standar Pelaporan Keuangan Christian Hadinata; Ardiyansyah Prawirautama Ali; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/btfpjb31

Abstract

This study examines the professional responsibility of accountants in ensuring compliance with financial reporting standards within an increasingly complex business environment. Accountants play a strategic role in maintaining the credibility, transparency, and reliability of financial information used by various stakeholders. Compliance with financial reporting standards is not merely a technical obligation, but reflects ethical commitment, professional integrity, and accountability to the public. The study adopts a qualitative literature-based approach by analyzing academic journals, professional reports, and regulatory documents related to ethics, professionalism, auditing, and financial reporting standards. The findings indicate that ethical values, professional competence, regulatory frameworks, and audit quality are interconnected factors that significantly influence compliance with financial reporting standards. Furthermore, digital transformation and managerial pressures present new challenges that require accountants to strengthen ethical awareness and professional judgment. Strengthening ethical education, professional development, and audit systems is essential to ensure sustainable compliance and public trust in financial reporting practices.
Co-Authors Christian Hadinata Maria Yovita R. Pandin Marlinda Ina Tries Ellia Sandari