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Golden Ratio of Data in Summary
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 2776641     DOI : https://doi.org/10.52970/grdis
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Golden Ratio of Data in Summary Golden Ratio of Data in Summary with e-ISSN 2776-6411, welcomes submissions that describe data from all research areas. Please note: almost any piece of information can be defined as data. However, to merit publication in Golden Ratio of Data, in Summary, should be a set of information that is acquired/collected with a scientific method and have value to the research community. Golden Ratio of Data in Summary welcomes papers dataset that is based in multidiscipline for easier to find. Increase traffic towards associated research articles and literature, leading to more citations. Publication Frequency: Semi-Annual Issues Per Year: Issue 1, November to April, and Issue 2, May to October.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 739 Documents
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The Role of PSAK 73 and PSAK 71 in Enhancing Financial Reporting Transparency, Risk Management, and Reporting Quality: An Integrative Literature Review Hicca Maria Gandi Putri Aruan; Debora Maureen; Engle Imelia Siagian; Cindi Clawidia Silitonga; Jonathan Pandjaitan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2380

Abstract

This study examines how the implementation of PSAK 73 on leases and PSAK 71 on financial instruments affects financial reporting transparency, risk management, and reporting quality. The study applies a descriptive qualitative design through an integrative literature review of accounting standards, peer-reviewed journal articles, and relevant academic literature. The findings show that PSAK 73 improves reporting transparency by requiring the recognition of right-of-use assets and lease liabilities, thereby reducing the potential for off-balance-sheet financing and providing a more complete representation of lease obligations. PSAK 71 improves the relevance and timeliness of credit risk information through the expected credit loss model, which requires entities to incorporate historical data, current conditions, and forward-looking economic information. However, both standards create substantial reporting complexity. PSAK 73 requires entities to determine lease terms, discount rates, contract modifications, and the present value of lease payments. PSAK 71 requires the estimation of probability of default, loss given default, exposure at default, and macroeconomic scenarios. Effective implementation therefore depends on reliable accounting information systems, high-quality data, strong internal controls, cross-functional coordination, and sound professional judgment. Practically, companies need to strengthen contract databases, credit risk models, employee competence, and governance procedures. This review contributes an integrated conceptual framework showing that the benefits of PSAK 73 and PSAK 71 for reporting quality depend not only on the standards themselves, but also on organizational readiness and implementation capability.
Sustainability Reporting from the Perspective of GRI Standards, ISSB/IFRS S1 and S2, and OJK Regulations in Indonesia Fanti Mariana Siburian; Elda Sianturi; Keren Eoudia Sitompul; Febrison Marbun; Hicca Maria Gandi Putri Aruan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2415

Abstract

This study aims to analyze the development of sustainability reporting based on the GRI Standards, ISSB/IFRS S1 and IFRS S2, and the Financial Services Authority (OJK) regulations in Indonesia, using PT Pertamina (Persero) as a case study. This research applies a descriptive qualitative approach through literature review and comparative analysis of global sustainability reporting frameworks and national regulations. The findings indicate that sustainability reporting has shifted from a voluntary practice to a more standardized and integrated reporting system. The GRI Standards emphasize impact materiality, focusing on corporate impacts on the economy, environment, and society. In contrast, IFRS S1 and IFRS S2 emphasize financial materiality, focusing on sustainability-related risks and opportunities that affect enterprise value, particularly climate-related issues. In Indonesia, OJK Regulation No. 51/POJK.03/2017 plays an important role in encouraging mandatory sustainability reporting for financial service institutions, issuers, and public companies. The case of PT Pertamina indicates that the company has implemented sustainability reporting relatively comprehensively; however, it still faces challenges in measuring Scope 3 emissions, integrating sustainability risks with enterprise value, improving ESG data quality, and harmonizing its reporting practices with global standards. This study highlights the importance of integrating GRI, IFRS S1/S2, and OJK regulations to enhance the transparency, credibility, and comparability of sustainability reporting in Indonesia.
Strategic Integration of Transfer Pricing Policies in Multinational Enterprises Elien Basaria Sikettang; Ardin Doloksaribu; Klaudia Stefani Manik; Debora Maureen; Elda Sianturi; Melisa Febriani Siagian; Rodo Graecias Nainggolan; James Saragih
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2420

Abstract

This study examines the strategic integration of transfer pricing policies within multinational enterprises by exploring their managerial, strategic, and international taxation dimensions. The study aims to explain how transfer pricing extends beyond an internal pricing mechanism to support management control, corporate strategy, operational efficiency, and regulatory compliance in an increasingly complex global business environment. A qualitative approach was employed using a semi-systematic literature review to synthesize multidisciplinary evidence from management accounting, international taxation, strategic management, and international business. The reviewed literature was analyzed through thematic analysis to identify the principal concepts, patterns, and relationships concerning transfer pricing policies. The findings indicate that effective transfer pricing policies function as strategic management instruments that facilitate organizational coordination, performance evaluation, resource allocation, tax compliance, and corporate governance. The review also demonstrates that inadequate strategic integration may increase interdivisional conflicts, distort managerial performance measurement, and expose multinational enterprises to greater tax adjustment and regulatory risks. Furthermore, recent international tax reforms, including the OECD Base Erosion and Profit Shifting (BEPS) initiative and the Global Minimum Tax, require multinational enterprises to balance tax efficiency with transparency, economic substance, and sustainable value creation. This study contributes to the literature by providing an integrated conceptual perspective that connects management accounting, international taxation, strategic management, and corporate governance in explaining the strategic role of transfer pricing within multinational enterprises.
The Relationship Between Interpersonal Communication and Aggressive Behavior Among University Students Actively Involved in Student Organizations at Universitas Negeri Medan Desi Agustina Br Sembiring; Eva Yulina
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2462

Abstract

Aggressive behavior remains a significant psychological issue among university students, including those actively involved in student organizations. The high intensity of interpersonal interactions, differences in opinions, and complex relational dynamics within student organizations may give rise to interpersonal conflicts that can develop into aggressive behavior. One factor presumed to be associated with aggressive behavior is interpersonal communication. This study aimed to examine the relationship between interpersonal communication and aggressive behavior among university students actively involved in student organizations at Universitas Negeri Medan. A quantitative approach with a correlational research design was employed. The participants consisted of 93 students actively participating in student organizations, selected using purposive sampling. Data were collected using an Interpersonal Communication Scale developed based on DeVito's theory and an adapted version of the Aggression Questionnaire (AQ) developed by Buss and Perry. Data were analyzed using the Pearson Product-Moment correlation test with IBM SPSS Statistics version 26. The results revealed a significant negative relationship between interpersonal communication and aggressive behavior (r = −0.521, p < .001). These findings indicate that students with higher levels of interpersonal communication tend to exhibit lower levels of aggressive behavior, whereas lower interpersonal communication is associated with a greater tendency toward aggressive behavior. The coefficient of determination showed that interpersonal communication accounted for 27.1% of the variance in aggressive behavior. The findings suggest that interpersonal communication is an important relational factor associated with aggressive behavior among students actively involved in student organizations. Therefore, strengthening interpersonal communication skills may serve as an effective strategy for reducing aggressive behavior and fostering healthier and more supportive student organizational environments.
Financial Performance and Banking Stock Prices: The Effects of CAR, NPL, ROA, and LDR on Indonesian Listed Banks, 2018–2022 Cintya Sarah Leanita; Retno Suliati Suleiman
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2478

Abstract

This causal study examines the effects of the Capital Adequacy Ratio (CAR), Nonperforming Loan ratio (NPL), Return on Assets (ROA), and Loan-to-Deposit Ratio (LDR) on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample comprises 200 firm-year financial statements from 40 companies selected through purposive sampling over a five-year period. Data were analyzed using statistical software through classical assumption testing, the simultaneous F-test, partial t-tests, the coefficient of determination, and multiple linear regression. The results show that CAR, NPL, ROA, and LDR jointly have a significant effect on banking stock prices. Partially, NPL has a significant negative effect, indicating that higher nonperforming loans reflect deteriorating asset quality and greater credit risk, which may weaken bank profitability, reduce investor confidence, and depress stock prices. ROA has a significant positive effect, indicating that stronger earnings generated from total assets provide a favorable signal to investors. By contrast, CAR and LDR do not have significant partial effects on stock prices. Nevertheless, both ratios remain important in the broader context of capital resilience, liquidity management, cash flow, and bank sustainability.
AI-Driven Marketing Personalization and the Consumer Privacy Paradox: A Systematic Literature Review of Trust, Engagement, and Purchase Behavior Lili Suryati; Edison Parulian
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2517

Abstract

This study aims to synthesize the development of research on AI-driven marketing personalization and the consumer privacy paradox, with particular attention to trust, customer engagement, and purchase behavior. A qualitative systematic literature review was conducted by examining peer-reviewed studies published in major academic databases, including Scopus, Web of Science, ScienceDirect, Emerald Insight, SpringerLink, and Google Scholar. The selected literature was analyzed through thematic synthesis to identify recurring concepts, theoretical perspectives, empirical relationships, and research gaps. The findings indicate that AI-driven personalization improves perceived relevance, usefulness, convenience, and customer experience, but its effectiveness is conditional on consumers’ evaluations of privacy risk, transparency, fairness, and control over personal data. Trust emerged as the central mechanism that reconciles the benefits of personalization with concerns regarding surveillance, data misuse, and algorithmic opacity. The review also shows that customer engagement functions as an important link between trust and purchase-related outcomes, including purchase intention, continuance, loyalty, and advocacy. The principal finding is that personalization does not automatically generate favorable consumer behavior. Its impact depends on ethical data governance, explainable recommendations, privacy assurance, and consumers’ perceptions of organizational responsibility. The study proposes an integrated framework connecting personalization, privacy concern, trust, engagement, and purchase behavior and recommends longitudinal, cross-cultural, experimental, and behavioral research.
The Effect of Profitability, Liquidity, and Leverage on Financial Distress in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Muhammad Shulhan Ma’arif
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2282

Abstract

This study aims to examine the effects of profitability, liquidity, and leverage on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a quantitative research approach, a total of 49 manufacturing companies were selected as the research sample through purposive sampling. Financial distress was measured using the Altman Z-Score model, while profitability was proxied by Return on Assets (ROA), liquidity by the Current Ratio (CR), and leverage by the Debt-to-Equity Ratio (DER). The research hypotheses were tested using multiple linear regression analysis with SPSS software. The empirical findings indicate that profitability and liquidity have significant negative effects on financial distress, whereas leverage has a significant positive effect on financial distress. Furthermore, the results of the simultaneous test demonstrate that profitability, liquidity, and leverage collectively have a significant effect on financial distress. These findings highlight the critical role of financial performance in predicting financial stability and financial distress risk among manufacturing companies.
The The Impact of ESG Transparency on the Financial Performance of Companies Listed in the LQ45 Index: An Empirical Study (2022–2024) Griselda Livia; Merry Susanti
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2416

Abstract

This study aims to provide empirical evidence on the effect of Environmental, Social, and Governance (ESG) disclosure on financial performance. The study uses 60 firm-year observations from 20 companies included in the LQ45 Index and listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling technique employed is purposive sampling. Hypothesis testing is conducted using multiple linear regression analysis. The Random Effect Model (REM) is applied to estimate the Return on Assets (ROA) model, while the Fixed Effect Model (FEM) is used to estimate the Return on Equity (ROE) model. Data are processed using EViews 13. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE). The results indicate that Environmental, Social, and Governance disclosures do not have a significant effect on financial performance. These findings are expected to provide valuable insights for regulators, investors, and corporate management in developing and implementing ESG frameworks to enhance financial performance.
Accounting Recognition and Measurement Theory: A Conceptual and Empirical Comparison of Historical Cost and Fair Value Enjelina Simarmata Enjelina; Nadia Marintan Sirait; Daniel Partogi Simanjuntak; Dwiky Emanuel Tampubolon; Hicca Maria Gandi Putri Aruan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2417

Abstract

This study aims to examine the conceptual and empirical debate between historical cost and fair value within the context of accounting recognition and measurement theory. This issue is significant because the measurement basis applied in financial reporting directly influences the quality of accounting information, particularly in terms of relevance and faithful representation. This study adopts a qualitative approach using a structured literature review design. The data consist of secondary sources obtained from reputable journal articles, accounting standards, academic books, and official documents related to financial reporting. The data were analyzed using qualitative content analysis by identifying, classifying, and synthesizing the literature based on the themes of recognition, measurement, historical cost, fair value, relevance, faithful representation, volatility, stewardship, and decision usefulness. The findings indicate that historical cost offers advantages in terms of objectivity, verifiability, stability, and stewardship because it is based on actual transactions that can be objectively verified. However, it has limitations in reflecting current economic values. In contrast, fair value provides greater relevance and decision usefulness because it reflects current market conditions. Nevertheless, it may introduce subjectivity, measurement uncertainty, and volatility in financial statements, particularly when fair values are estimated using unobservable inputs. This study concludes that neither historical cost nor fair value is universally superior. Instead, a mixed measurement model represents a more appropriate approach, as it enables the proportional application of historical cost and fair value according to the characteristics of assets and liabilities, as well as the objectives of financial reporting.
Financial Resilience of Indonesian SMEs Amid Economic Uncertainty: The Roles of Accounting Information Quality, Financial Management Capability, and Strategic Agility Muhammad Fajeri Siregar; Muhammad Hafis Akbar Nasution; Emi Uliyanty Boru Sidabutar; Veranda Panjaitan; Egy Juwita Tarigan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2464

Abstract

This study examines the financial resilience of Indonesian small and medium-sized enterprises amid economic uncertainty by focusing on the roles of accounting information quality, financial management capability, and strategic agility. The study aims to develop an integrated understanding of how these internal capabilities enable SMEs to anticipate financial pressures, maintain operational continuity, adapt resource allocation, and recover from disruption. A qualitative literature review method was employed by systematically identifying, selecting, comparing, and synthesizing peer-reviewed studies, publications, and institutional reports related to SME resilience, accounting information, financial management, strategic agility, digital transformation, and business sustainability. The findings indicate that accounting information quality functions as an early-warning and financial sensing mechanism by providing accurate, relevant, complete, and timely information for decision-making. Financial management capability translates such information into budgeting, liquidity control, working-capital management, debt evaluation, and risk mitigation. Strategic agility strengthens resilience by enabling rapid decisions, market adjustment, innovation, and resource reconfiguration. The study further finds that these three capabilities are complementary rather than independent. Financial resilience is strongest when reliable information, disciplined financial practices, and adaptive strategies operate simultaneously. The resulting framework contributes theoretically to dynamic capability and resource-based perspectives while offering practical guidance for SME owners, financial institutions, and policymakers.

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