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Tinjauan Studi: Efektivitas Model Expected Credit Loss (ECL) IFRS 9 dalam Mengatasi Procyclicality dan Mendukung Stabilitas Keuangan
Muhammad Rizal
; Yessica Amelia
; Sarah Fitriyani
Jurnal Bisnis Inovatif dan Digital
Vol 1
, No 1
(2024)
This study examines procyclicality and the Expected Credit Loss (ECL) model in IFRS 9, aiming to analyze the effectiveness of accounting policies in reducing financial instability. Using a qualitative literature review approach, this research reviews various studies related to the implementation of IFRS 9, particularly in the context of the recognition of expected credit losses. The ECL model is expected to reduce the impact of excessive economic cycles by accounting for credit losses from the o...
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Analyzing The Impact Of Reward And Punishment Strategies, Internal Public Relations, And Digital Marketing On Company Profitability
Sri Utami Nurhasanah
; Sarah Fitriyani
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 1
, No 4
(2023)
This study aims to investigate the influence of reward & punishment strategies, internal public relations, and digital marketing on company profitability. Employing a qualitative research design, the study utilizes purposive sampling to select participants from various industries, aiming for diverse perspectives. Data analysis involves thematic coding to identify patterns and themes emerging from interviews and textual analysis of relevant documents. Preliminary findings suggest that effecti...
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Examining the Impact of Financial Distress, Tax Justice, Sustainable and Ethical Leadership on Tax Compliance
Sri Utami Nurhasanah
; Sarah Fitriyani
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 2
(2023)
This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews...
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Exploring The Qualitative Relationships Between ROA, Financial Distress, Return To Equity Ratio, And Firm Value: A Case Study
Sri Utami Nurhasanah
; Sarah Fitriyani
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 1
, No 2
(2023)
This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recogni...
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