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Market Reaction to the Adoption of International Financial Reporting Standard in Indonesia Sun, Yen; Steelyana, Evi; Cahyadi, Yoyo
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1005

Abstract

The aim of the study is to analyze the market’s reaction on the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Investor reaction will be perceived by the existence of abnormal return as well as the difference of trading volume. The analysis tool used is One-sample test to assess the existence of abnormal return and Paired Sample T-test to observe the difference trading volume 3 days before and after the announcement of financial report. The sample was constituted by 31 Indonesian companies randomly selected listed on LQ45 and have been impacted by the adoption of IFRS since 2011. The result shows that there is no abnormal return 3 days before and after the announcement of financial report. However, there is abnormal return on the day of announcement. Trading volume shows there is no market reaction to the IFRS adoption 3 days before and after the announcement.
RASIO CAMEL DAN RETURN SAHAM PERBANKAN (ANALISA TINGKAT RASIO CAMEL TERHADAP NILAI RETURN SAHAM PERBANKAN, STUDI KASUS DI BEI 2007-2011) Steelyana, Evi
IMAGE : Jurnal Riset Manajemen Vol 1, No 1 (2012): IMAGE : Jurnal Riset Manajemen. April 2012
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.v1i1.2318

Abstract

Analisis rasio keuangan sebagai alat untuk melakukan kontrol kinerja keuangan bank (efisiensi). Fokus penelitian ini dilakukan untuk dapat mendapatkan gambaran keseluruhan kinerja bank dan bagaimana kaitannya dengan return saham. Dengan menggunakan CAMEL sebagai variabel dan menggunakan semua faktor di CAMEL untuk mengukur faktor-faktor apa saja yang berpengaruh secara signifikan terhadap return saham. Penelitian menggunakan data sekunder yang didapat dari laporan keuangan tahunan dari 10 bank komersial di Indonesia, selama 5 tahun (2007-2011). Teknik purposive sampling digunakan dalam penelitian ini. Dalam penelitian ini ditemukan beberapa faktor dalam CAMEL yang mempunyai korelasi yang signifikan terhadap nilai return saham
Batik, A Beautiful Cultural Heritage that Preserve Culture and Supporteconomic Development in Indonesia Steelyana, Evi
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1288

Abstract

Batik is an icon nation for Indonesia. Batik has awarded as cultural heritage from UNESCO on October 2nd, 2009and it is significantly affected to batik industry afterward.The raising of batik industry caused some multiplier effects to economics and socio cultural in Indonesia. In many areas of industry, banking role has always beenthe man behind the scene. Banking role in Indonesia also gives some encouragement and be part of batik industry development. Many national event has been created by some banks to encourage SME in batik industry to market their product internationally. This paper will give a simple explanation how banking industry and batik industry get along together in Indonesia, especially in financial sector to enhance economics development and to preserve a nation culture.Research methodology in this paper is quantitative method. This paper will give a simple analysis through comparative analysis based on export value from batik industry, domestic use of batik,batik industry development and microcredit or loan from banking industry to SME in batik industry.Many people wearing batik to show how they do appreciate and belong to a culture.Batik also gives other spirit of nationalism which represent in Batik Nationalis.The role of batik in international diplomacy and in the world level gives significant meaning for batik as a commodity which preserve Indonesian culture. In a piece of batik cloth, embodied socio-cultural and economic values that maintain the dignity of a nation. 
Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies Panggabean, Rosinta Ria; Sari, Nuraini; Lidiyawati, Lidiyawati; Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 15, No 2 (2014): The Winners Vol. 15 No. 2 2014
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v15i2.626

Abstract

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
Perempuan dan Perbankan: Sebuah Tinjauan Tentang Peran Inklusi Keuangan terhadap Pengusaha UMKM Perempuan di Indonesia Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 14, No 2 (2013): The Winners Vol. 14 No. 2 2013
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v14i2.649

Abstract

Financial inclusion is a means to promote financial sector especially for easy banking services and financial access for people. Increasing living standard is one of the expected results when financial inclusion runs well. Financial inclusion program in Indonesia is expected to give significant impact to unprevillege people, such as: people with low income, fringe, minority, or having no legal identity and women and the young. This paper focuses on how financial inclusion can give a significant impact especially to woman in SME in Indonesia and how financial inclusion program can increase and strengthen Indonesian economy as a whole. Research used quantitative-descriptive method; comparative analysis was done based on secondary data from various sources. This research concludes that financial inclusion shall be conducted in Indonesia as a whole and may affect the SMEs significantly, especially women.