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All Journal Jurnal Bisnis Manajemen dan Akuntansi Proceedings Law, Accounting, Business, Economics and Language (LABEL)
Dewi Zulvani
Universitas Duta Bangsa Surakarta
Economics, Econometrics & Finance

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Transportasi Sistem Informasi Akuntansi Berbasis Cloud Serta Dampaknya Terhadap Efisiensi Operasional dan Keberlanjutan Bisnis Dewi Zulvani; Jessica Dara Novita; Lusi Nur'Aini; Novemy Triyandari Nugroho
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/label.v2i1.5259

Abstract

The transformation of Accounting Information Systems (AIS) based on cloud technology is increasingly relevant in supporting operational efficiency and business sustainability in the digital era. This article aims to review the literature related to the implementation of cloud-based AIS, its challenges, and its impact on efficiency and sustainable business practices. Through a descriptive literature study approach, it is found that the adoption of cloud-based AIS can reduce operational costs, enhance the accuracy of financial reporting, and facilitate realtime data access. Digital business entities still face several critical challenges, such as cybersecurity issues, inadequate digital infrastructure, and limited digital literacy and capabilities of human resources in managing technology-based systems. The transformation toward cloud-based AIS also supports sustainability practices by reducing the need for physical infrastructure and increasing transparency in reporting. The findings of this review are expected to serve as a strategic foundation for companies planning to optimize cloud technology to enhance operational efficiency and ensure business sustainability
ANALISIS PROFITABILITAS PADA PERUSAHAAN BANK CENTRAL ASIA Tbk Tahun 2020-2024 Dewi Zulvani
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 6 No. 01 (2026): Vol 6 No. 1 Tahun 2026
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v6i02.5919

Abstract

Penelitian ini dilakukan berdasarkan pentingnya penilaian kinerja keuangan perbankan, khususnya aspek profitabilitas, sebagai tolak ukur kemampuan bank dalam menghasilkan laba secara berkelanjutan di tengah dinamika ekonomi serta tantangan industri perbankan nasional selama periode 2020 – 2024. Tujuan penelitian ini adalah untuk menganalisis tingkat profitabilitas PT Bank Central Asia Tbk (BCA) menggunakan rasio Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE), serta menilai konsistensi kinerja keuangan Perusahaan. Metode yang digunakan adalah metode deskriptif kuantitatif dengan pendekatan studi dokumentasi melalui analisis data sekunder berupa laporan keuangan tahunan BCA tahun 2020 – 2024 yang dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa BCA mampu mempertahankan tingkat profitabilitas yang tinggi dan relatif stabil. Hal ini tercermin dari nilai Net Profit Margin yang menunjukkan efisiensi pengelolaan pendapatan, Return On Asset yang menggambarkan kemampuan optimalisasi aset dalam menghasilkan laba, serta Return On Equity yang mencerminkan efektivitas manajemen dalam memberikan tingkat pengembalian kepada pemegang saham.
Co-Authors Jessica Dara Novita Lusi Nur'Aini Novemy Triyandari Nugroho