Zobrazeno 1 - 10
of 31
pro vyhledávání: '"Ersa Tri Wahyuni"'
Publikováno v:
Journal of Accounting and Investment, Vol 25, Iss 2, Pp 637-651 (2024)
Research aims: This study aims to investigate the market reaction of post-IAS 41 implementation in Indonesia. IAS 41 Agriculture requires companies to measure biological assets at fair value, which will increase asset values and profit in the first y
Externí odkaz:
https://doaj.org/article/8ed7167bbbf1471ea2fcf7990728fdfb
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 27, Iss 1 (2023)
This study aims to investigate the influence of financial distress on accrual earnings management and real earnings management before and during the COVID-19 pandemic. Using a purposive sampling method, the study analyzed the sectors most impacted by
Externí odkaz:
https://doaj.org/article/84661eeafe3645c6b5a9e38468679176
Publikováno v:
Journal of Accounting and Investment, Vol 1, Iss 1, Pp 19-44 (2020)
Research aims: International Financial Reporting Standard or IFRS has been promoted as globally-acceptable accounting standard. Previous studies indicate that in developed countries, in Europe for instance, IFRS implementation demonstrates a positive
Externí odkaz:
https://doaj.org/article/1f45869ebc4e4b5c89fa79f94858ed55
Autor:
Vera Mandasari, Ersa Tri Wahyuni
Publikováno v:
CSID Journal of Infrastructure Development, Vol 2, Iss 2, Pp 153-160 (2019)
Research on Public Private Partnership (PPP) in Indonesia has emerged over the last decade due to the increased popularity of PPP as one of the financing scheme for infrastructure project. This study aims to determine the trend of the PPP research in
Externí odkaz:
https://doaj.org/article/9d0daef620c94b4da509233020159a5c
Publikováno v:
Jurnal Riset Akuntansi Kontemporer. 15:37-46
Restrictions in covid-19 pandemic have increased the need for digital services in all sectors including the banking industry. The purpose of this study is to analyze whether there has been a changes in Indonesian banks services before and during the
Publikováno v:
Journal of Accounting and Investment, Vol 19, Iss 2, Pp 239-256 (2018)
This research aims to analyze the value relevance of goodwill in Indonesia before and after International Financial Report Standard (IFRS) convergence. Prior to the IFRS convergence period, goodwill should be amortized, while after the IFRS convergen
Externí odkaz:
https://doaj.org/article/1ddaed1fff1948f680a1b123de570a91
Autor:
Ersa Tri Wahyuni
Publikováno v:
KnE Social Sciences. :43-54
International Summer Programs have become one of the major activities to promote students’ mobility and internationalization of many higher education institutions (HEI) in Indonesia. However, due to the COVID-19 pandemic, many HEI canceled their su
Publikováno v:
Jurnal Akuntansi Bisnis. 20:1-16
The literature on the IFRS adoption process to date has mainly focused on the macro level. This paper draws on an in-depth longitudinal analysis of the Indonesian company PT Telekomunikasi Indonesia Tbk to understand the role of institutional work in
Autor:
Ersa Tri Wahyuni
Publikováno v:
Digital Transformation in Islamic Finance ISBN: 9781003262169
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e93ec06a4ac28da1f338ea915eb7e3e
https://doi.org/10.4324/9781003262169-15
https://doi.org/10.4324/9781003262169-15
Publikováno v:
Journal of Science and Technology Policy Management.
Purpose This study aims to explore credit scoring regulations, governance, variables and methods used by peer-to-peer (P2P) lending platforms in key players of the Association of Southeast Asian Nations (ASEAN) region’s P2P, Indonesia, Malaysia and