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INDONESIA
AFEBI Accounting Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485245     EISSN : 25485253     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2023): December" : 5 Documents clear
The Influence of the Independent Board of Commissioners and Corporate Sustainability on Firm Value in Mining on the Indonesia Stock Exchange (IDX) in 2021-2022 Nur'Illiyyien; Fratiwi, Sri Ayu; Tikupasang, Medyoto; Fitriani; Jamaluddin; Habbe, Abdul Hamid; Mediaty
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Abstract This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value. Keywords: Independent Board of Commissioners, Corporate Sustainability, Firm Value
The Effect of Sales Growth, Profitability, Leverage and Corporate Governance on Financial Distress Kholifah, Reza; Uzliawati, Lia; Lestari, Tri
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to determine the effect of Sales Growth, Profitability, Leverage and Corporate Governance on Financial Distress. The research population includes service companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 20 companies were selected with a total sample of 80 research data. The analysis technique used is logistic regression using SPSS 26 software. The results of this study indicate that sales growth, profitability, leverage and corporate governance which are proxied by institutional ownership and managerial ownership have a simultaneous influence on financial distress. while partially, sales growth, leverage and corporate governance have no effect on financial distress, and profitability has a significant influence on financial distress. Keywords: Sales Growth, Profitability, Leverage, Corporate Governance, Financial Distress
Sustainability Disclosure in Supporting Good Governance Practices in the Public Sector Rizky, Muhammad; Prastya, Heru; Ni’mah, Zakiyatun; Firmansyah, Amrie
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The practice of issuing sustainability reports, which has been widely adopted by private parties, does not appear to be a big concern for the public sector, particularly government organizations in Indonesia. This research aims to examine the feasibility of issuing sustainability reports for government agencies as part of adopting good governance exercises. The scoping review approach is used in this study to collect information from references related to sustainability disclosure and then evaluate situations relevant to the aims and scope of research connected to governance in the public sector. This study concludes that sustainability disclosure is driven by the role of management from internal organizations, motivational references such as those in the private sector, and a commitment to reducing emissions and implementing sustainable governance. However, there exist obstacles in the form of undeveloped public sector sustainability reporting standards. This research is expected to contribute to Indonesian government agencies, KSAP, and the larger community developing policies and standards for sustainability disclosure in the public sector.
The Effect of Silicon Valley Bank's Bankruptcy on The Indonesian Stock Exchange Handayanto, Arga Bhayangkara; Tahang, Rahmawansyah Andi
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The occurrence of bank failures can exert a substantial influence on worldwide stock markets, leading to disturbances within the financial system and influencing the confidence of investors. On March 10, 2023, Silicon Valley Bank (SVB) encountered a notable setback inside the expanding technological sector. In contrast to other scholarly investigations, this study aims to examine the repercussions of the collapse of the SVB on the financial sector in Indonesia by employing an event study methodology. The duration of the window period, sometimes referred to as the event window, is set at 7 days. A time frame of 200 days is employed for the purpose of estimating anticipated returns and deviations from the norm. The parametric t-test, specifically the paired sample test, was employed in our study. The results of our study indicate that the declaration of the Silicon Valley Bank Bankruptcy does not have any discernible impact on the Financial Sector in Indonesia. The aforementioned findings are consistent with the research conducted by Pandey et al. (2023), which suggests that the consequences of Silicon Valley Bank's failure were more significant in developed economies. The consequences of these findings are significant for investors seeking to efficiently manage risk.
Accounting Practices In Determining the Value of Dowry (Boka) in Buton Custom Weddings in Baubau City Rachmadani, Febby; Wiliana, Rahayu; Pagalung, Gagaring; Damayanti, R.A
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriages of the Buton people in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.

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