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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 16 No 2 (2021)" : 12 Documents clear
Management of Unexpected Expenditures for Covid-19 in Local Government Yesi Mutia Basri; Hariadi Hariadi; Ode Asra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p06

Abstract

This study aims to explore how the Riau Provincial Government manages unexpected expenses in the face of the Covid-19 pandemic. The method in this study is a qualitative method with the type of case study. Data collection techniques used are interviews, observation, and documentation. The results showed that the management of unexpected costs was carried out through the planning stage by reallocating and centralizing the budget. At the administrative and accountability stage, there are problems in recording Unexpected Expenditures, namely the absence of clear technical guidelines regarding the implementation of Unexpected Expenditures, setting spending limits for emergencies. There is no valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents for recording third party grant assistance. This research contributes to the government in making policies in financial management in disaster emergencies. Keywords: Covid-19 pandemic, financial management, refocusing, reallocation, administration
The Effect of Financial Condition on Firm Value: A Comparative Study Dwiyanjana Santyo Nugroho
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p02

Abstract

This study analyzes a company’s financial condition on firm value. We also evaluated the difference in firm value between corporate sectors affected and unaffected by the COVID-19 pandemic. The regression analysis model used is the random effect model as well as the difference-in-difference technique. The study uses data from the company’s interim financial reports for the first and second quarters of 2018, 2019, and 2020. We found that firm size and leverage influence firm values. This applies to companies in the affected sectors, such as hotel, restaurant, and tourism sub-sectors, and unaffected sectors, such as health, pharmacy, and telecommunication sub-sectors. We also found that firm values in affected and unaffected sectors, before and during COVID-19, do not significantly differ. Keywords: COVID-19, financial condition, firm value

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