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All Journal Owner : Riset dan Jurnal Akuntansi Horizon: Indonesian Journal of Multidisciplinary Journal of Accounting, Economics, and Business Education
Anto Andreawan
Politeknik Negeri Tanah Laut
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Mechanism of Good Corporate Governance, Financial Performance, and Stock Returns on Company Value Anto Andreawan; Muhammad Husni; M. Fadly Syahputra
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/bhqb0h43

Abstract

This study aims to examine the effects of good corporate governance (GCG), financial performance, and stock returns on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. Employing an exploratory research design, this analysis utilizes multiple linear regression and moderation regression analysis (MRA). The study population consists of manufacturing companies, with a sample of 142 companies selected due to their diverse subsectors, large production scale, and significant capital requirements, which demand effective asset management to generate high returns. Corporate value is measured using Tobin’s Q. The results indicate that GCG (board size and audit committee size), financial performance (ROA, NPM, PER), and stock returns simultaneously and significantly influence corporate value. Partially, all variables studied namely ROA, NPM, PER, board size, audit committee size, and stock returns have a significant influence on firm value. The MRA results indicate that the interaction between the board of commissioners and financial performance (NPM, PER) significantly influences firm value, but this is not the case for the interaction between the board of commissioners and ROA. Similarly, the interaction between the audit committee and NPM and PER significantly influences firm value, while the interaction between stock returns and ROA, NPM, and PER also demonstrates a significant influence.
Thematic Evolution of Digital Accounting Information Systems: A Bibliometric Mapping (2000-2025) Rahmi Nadiar; Annisa Tri Hidhayati; Maulida Hirdianti Bandi; Kristianto Tricahya Prabowo; Anto Andreawan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3157

Abstract

This study maps the research landscape of Accounting Information Systems in the context of digital transformation by examining three key technological domains: Enterprise Resource Planning, cloud computing, and Artificial Intelligence. The dataset comprises journal articles and conference papers indexed in Google Scholar and published between 2000 and 2025 that address Accounting Information Systems in relation to at least one of these technologies. Records were retrieved using Publish or Perish and screened through purposive sampling with predefined inclusion and exclusion criteria, followed by duplicate removal, bibliographic normalization, and manual term validation, resulting in a final sample of 117 publications. Bibliometric mapping was conducted using VOSviewer to visualize co-authorship networks, keyword co-occurrence patterns, and thematic clusters, while descriptive citation indicators were employed to capture scholarly influence. The analysis identifies three dominant research clusters: Enterprise Resource Planning integration and implementation as a mature and highly cited stream; cloud-based accounting systems as a rapidly expanding stream, particularly after 2018; and Artificial Intelligence, enabled accounting and decision-support applications as an emerging yet comparatively underexplored stream. Across the studied period, publication output exhibits a sustained upward trend, accompanied by a gradual shift from system implementation studies toward platform-based and intelligent accounting applications. However, empirical research explicitly linking these technologies to organizational performance and governance outcomes remains limited. Overall, the findings reveal the evolving knowledge structure of digital Accounting Information Systems research and emphasize the need for future studies employing robust empirical designs, cross-technology integration, and clearly defined performance and accountability measures.
Determinan Resiliensi Keuangan pada UMKM di Indonesia: Peran Manajemen Modal Kerja, Perencanaan Keuangan, dan Alat Keuangan Digital Soemarno Hidayatullah. S; Muhammad Husni; Anto Andreawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5497

Abstract

This study aims to analyze the influence of working capital management, financial planning, and digital financial tools on the financial resilience of micro, small, and medium enterprises (MSMEs) in Indonesia. MSMEs play a strategic role in the national economy, but remain vulnerable to financial pressures due to limited liquidity, weak financial planning, and low utilization of digital financial technology. This study used a quantitative approach with an explanatory survey design. Primary data were collected through questionnaires distributed to MSMEs using a purposive sampling technique, then analyzed using multiple linear regression to test the partial and simultaneous effects between variables. The results show that working capital management and financial planning have a positive and significant effect on MSME financial resilience. Digital financial tools also have a positive and significant effect and are the most dominant variable. Simultaneously, these three variables contribute significantly to improving MSME financial resilience. These findings confirm that strengthening MSME financial resilience requires effective working capital management, structured financial planning, and optimal utilization of digital financial technology.  
Co-Authors Annisa Tri Hidhayati M. Fadly Syahputra Maulida Hirdianti Bandi Muhammad Husni Prabowo, Kristianto Tricahya Rahmi Nadiar Soemarno Hidayatullah. S