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Author

Asep Pipin Hanapi

2 papers indexed here

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Open access Aug 2026

Sensemaking and Institutional Pressure in Digital Financial Reporting: A Phenomenological Study of the Use of SIPD-RI at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City

The results show that the coercive pressure from the central government mandating the use of SIPD-RI often clashes with the reality of technical obstacles such as server downtime and limited HR readiness, creating operational ambiguity.

Asep Pipin Hanapi, Agus Munandar · 0 citations
Open access Aug 2026

The Effect of Capital Structure and Working Capital Turnover on Profitability in Manufacturing Companies: An Empirical Study of the LQ45 Index

This research aims to examine and analyze the effect of capital structure (Debt to Equity Ratio) and working capital efficiency (Working Capital Turnover) on profitability (Return on Assets). The population in this study is manufacturing companies consistently listed in the LQ45 index of the Indonesia Stock Exchange du...

Asep Pipin Hanapi, Albert Johanes Matondang, Titin Aliyah et al. · 0 citations

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