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JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Miraza, Chairanisa Natasha; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Khairullah, Aulia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9463

Abstract

This study aims to provide recommendations for addressing the challenges that arise in the implementation of PSAK 55 in Rural Banks (BPR). The research employs a descriptive qualitative approach using interview techniques, analyzed with NVivo12 Pro software through content analysis, thematic analysis, and constant comparative methods. The findings reveal several key obstacles, including limited human resource competence in calculating the fair value of collateral and estimating future cash flows, both of which are essential for determining CKPN (Allowance for Impairment Losses). These challenges are further exacerbated by doubts among many BPR practitioners regarding the effectiveness of PSAK 55 in reducing credit risk losses, as the standard has never been implemented in the BPR sector before. In response to these barriers, this study offers strategic recommendations based on the Diffusion of Innovation Theory, including enhanced dissemination of information about PSAK 55, strengthened collaboration among BPRs through peer support mechanisms—such as initiatives by BPRKU 3 to assist BPRKU 1 and 2 by providing CKPN calculation templates and technical training and active regulatory involvement in promoting broader acceptance of the standard. Accordingly, this research contributes conceptually by applying the Diffusion of Innovation Theory to explain the adoption process of PSAK 55 within the practical context of BPRs. It also provides practical contributions by offering actionable recommendations that can be used by professional associations to design training and outreach programs, and by BPRs to prepare internal strategies for more effective implementation of PSAK 55.
PERAN ORANG TUA DAN SIKAP MATERIALISME MEMPENGARUHI KEPUTUSAN MENABUNG GEN-Z: LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Aliyah, Faiza; Haloho, Gryson Kirshner; Xaviera, Zalfa Putri; Aprayuda, Riyadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9537

Abstract

This research aims to study the factors that influence gen-z's saving decisions, focusing on financial literacy, the role of parents, and materialism. The research respondents were 340 students majoring in Management and Business at Batam State Polytechnic. This research uses a quantitative approach which consists of several stages, such as data collection, data processing using SmartPLS 3, outer and inner tests, hypothesis testing, and drawing conclusions. The research results reveal the significant role of parents in shaping the financial literacy and saving decisions of Gen-Z. Financial literacy also has a positive and significant effect on gen-z's saving decisions. The interesting finding that the materialism variable, which was previously considered negative, has a positive influence on Gen-Z's saving decisions, highlights the complexity of financial behavior. This research provides an important theoretical contribution by applying the Theory of Planned Behavior (TPB) to financial literacy, the role of parents, and materialism in saving decisions. Practically, this research provides a clear view for gen- z and parents regarding the factors that influence saving decisions, with the hope that gen-z can develop positive and sustainable saving habits, providing a positive impact on their financial stability in the future.

Page 25 of 25 | Total Record : 242

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