Search

Your search keyword '"Wahyuni, Ersa Tri"' showing total 22 results
Start Over Author "Wahyuni, Ersa Tri"
22 results on '"Wahyuni, Ersa Tri"'

1. Do Some Sustainability Reporting Measures Enable ESG Greenwashing: A Case Study of Oil and Gas Industry in Malaysia

Author

Jamil, Nurul Nazlia and Wahyuni, Ersa Tri

Subjects
Financial disclosure -- Case studies -- Reports, Sustainability reporting -- Case studies -- Reports, Greenwashing -- Case studies -- Reports, Business
Abstract

Highlights: This case study analyze does the sustainability reporting measure enable ESG greenwashing for an oil and gas company in Malaysia. Based on relevant literature sourced from publicly accessible databases, assumptions for identifying occurrences of greenwashing have been categorized for analysis. This qualitative and exploratory study utilizes thematic analysis of company disclosures and information obtained from publicly available sources. The findings supported the hypothesis that there would be greenwashing in connection with sustainability reporting. The findings also showed that there is little influence of the independent report verification process in thwarting this possible practice. This study adopts an interdisciplinary approach, analyzing publicly available information from 2020 until recently and comparing it with the content of sustainability reports. The main finding shows that regardless of the determination of greenwashing in this particular case, there are elements within the company's sustainability reports that could be interpreted as greenwashing, Analyzing this information from different angles can improve comprehension of sustainability reporting and prompt consideration of the importance of ESG communication, underscoring the necessity for better disclosure of non-financial data. Keywords: Sustainability Reporting, Greenwashing, Environmental Social Governance (ESG), Introduction Corporate sustainability refers to the impact of an organization's current actions on the future economic system, society, and natural environment, and its integration into a firm's strategic planning is [...]

Published
2024

2. Policy Strategies for Public–Private Partnership on Broadband Infrastructure: A Systematic Literature Review

Author

Evi Steelyana W., Nur Afiah Nunuy, Dewi Nanny, Wahyuni Ersa Tri, and Avianti Ilya

Subjects
broadband infrastructure, government initiatives, policy strategy, public–private partnership, Political science
Abstract

This study aims to analyze the development of research themes in the public–private partnership (PPP) project policy strategy for broadband infrastructure from 2000 to 2021 and identify the most popular research topics. Systematic literature review (SLR) of 927 Google Scholar and Scopus publications, followed by bibliometric analysis, co-occurrence keywords, and in-depth qualitative approaches with content analysis, was performed. Articles are classified based on the source of publication, year of publication, country of origin, journal ranking, and research theme. This study finds that previous studies discussed the development of policy strategies and regulatory theory. Most articles were published in journals indexed under Q1, while only one was published under Q4. This study highlights the importance of government initiatives in developing broadband infrastructure through PPPs. The findings show that the policy strategy, legal framework, and regulations influence the success of PPP schemes. Private sector involvement can reduce costs and provide access to resources and expertise the public sector may still need to gain. This study suggests that policymakers encourage the participation of the private sector in broadband infrastructure projects and provide incentives for them, such as public funding. This study benefits governments or policymakers who intend to implement the PPP scheme to deliver public services.

Published
2024
Full Text
View/download PDF

4. Understanding The Cash Flow Impact on Financial Distress among Hospitality Listed Firms Amidst the Covid-19 Pandemic: The Case of Indonesia

Author

Pratiwi, Lady Liesdyana, Wahyuni, Ersa Tri, Adrianto, Zaldy, Pratiwi, Lady Liesdyana, Wahyuni, Ersa Tri, and Adrianto, Zaldy

Abstract

This study investigates the relationship between cash flow variables and financial distress among hospitality companies listed on the Indonesian stock market between 2017 and 2022. Analysis focused on Operating Cash Flow (OCF), Investment Cash Flow (ICF), and Financial Cash Flow (FCF) to discern their individual and combined impacts on financial distress. The findings reveal that each cash flow variable—OCF, ICF, and FCF—exerts a significant influence on financial distress when considered independently. This supports hypotheses 1, 2, and 3, signifying their substantial role in shaping the financial health of these companies. Additionally, the collective effect of these cash flow variables, as evidenced by the F-test, demonstrates a noteworthy combined impact on financial distress. In summary, this study highlights the intricate interplay between cash flow dynamics and financial distress among Indonesian-listed private companies. While each cash flow component independently affects financial stability, their cumulative influence significantly determines vulnerability to financial distress. This underscores the critical need for comprehensive cash flow management strategies to mitigate financial risks and ensure sustained financial health in these entities amidst economic uncertainties.

Published
2024

8. Financial distress and earnings management before and during COVID-19 pandemic

Author

Fajriati, Novy, Wahyuni, Ersa Tri, and Rosdini, Dini

Abstract

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 purposive sampling method, the study employs energy, transportation and logistic companies between 2018 and 2021. Total sample of 236 firm-year observations data were analyzed in this study using regression approach. The study finds that financial distressed firms tend to engage less in real earnings management before and during Covid-19 pandemic. In contrast, the firm’s financial distress does not affect the practice of accrual earnings management before and during Covid-19 pandemic. This research contributes to the discussion of financial distress and earnings management by looking more closely to the company mostly affected by the pandemic. The findings suggest the lenders and investors should have more caution and deeper insight for determining a firm’s credit worthiness since low distressed firms have a tendency to engage in earnings management.

Published
2023

17. Infrastructure Development by Public-Private Partnership in Indonesia: A Systematic Literature Review

Author

Mandasari, Vera; University of Padjadjaran, Wahyuni, Ersa Tri; University of Padjadjaran, Mandasari, Vera; University of Padjadjaran, and Wahyuni, Ersa Tri; University of Padjadjaran

Abstract

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 Indonesia between the period of 2002 and 2019 and identify the research gap. Papers from three academic citation engine; Google scholars, Sinta and Garuda were selected based on the specific words relevant to PPP issues in Indonesia. A total of 107 papers from both international and national journals are analysed to discover few themes of the paper and analyse them based on the categories emerging from the themes. The analysis revealed that the quantity of the paper steadily increase from the period of 2015 and are still dominated by authors from engineering science background (41.12%). Road (20.47%) and Water Supply (16.54%) are the popular objects in the study, followed by airport (3.94%). In term of methodology, case study of a PPP project has been a popular methodology chosen by 31 papers (28.97%). Top three topics in the literature have discussed risk analysis of PPP project (22.43%), the implementation of PPP (22,43%) and the BOT scheme (13,08%). The study identifies the literature gap in the accounting issues and taxation issues respectively, as well as the social impact of the PPP projects. Research on the three issues will enrich our understanding about the PPP issues in Indonesia.

Published
2019

18. Firm Characteristics, Corporate Governance and Management Compensation Disclosure: Evidence from Indonesia.

Author

Wahyuni, Ersa Tri, Nindya, Asangki, Soepriyanto, Gatot, Avianti, Ilya, and Azhar, Zubir

Subjects
CORPORATE governance, AUDIT committees, INSTITUTIONAL ownership (Stocks), FINANCIAL statements
Abstract

This study aimed to examine the effect of firm characteristics and corporate governance on the quality of management compensation disclosure in Indonesia. The adoption of International Accounting Standards (IAS) 24 "Related Party Disclosures" in Indonesia in 2011 had required disclosures about key management compensation, which was not required by the previous standard. The research was conducted by examining the top 100 listed companies' data that ranged between 2011 and 2014. Our findings suggest that institutional ownership and firm size are positively associated with the disclosure level of management compensation. We also found that the proportion of independent audit committee was negatively associated with the level of management compensation disclosure. Finally, we found no evidence that the audit quality had affected the level of management compensation disclosure. Our research has shed light on the determinants of management compensation disclosure in an emerging country with a two-tier board system where arguably the financial reporting environment is opaquer than the more developed countries. [ABSTRACT FROM AUTHOR]

Published
2020

19. The Accountability of Islamic Microfinance Institution: Evidence from Indonesia

Author

Wahyuni, Ersa Tri; Universitas Bina Nusantara and Wahyuni, Ersa Tri; Universitas Bina Nusantara

Abstract

The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.

Published
2008

Catalog

Books, media, physical & digital resources
See catalog results