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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Penelitian dan Pengabdian Masyarakat Horizon: Indonesian Journal of Multidisciplinary Cakrawala : Management Science Journal
Herry Achmad Buchory
Universitas Widyatama
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Evolusi Manajemen Keuangan dan Peran Sistem Informasi Akuntansi dalam Pengambilan Keputusan Perusahaan Ignatius Oki Dewa Brata; Herry Achmad Buchory; Hasti Pramesti Kusnara; Rizky Ferari Oktavian; Yus Djunaedi Rusli; Dede Sugandi
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/emgq0z68

Abstract

This study examines the evolution of financial management theory and the role of Accounting Information Systems (AIS) in corporate decision-making through a descriptive-analytical literature review. Drawing on classical and contemporary academic sources from Scopus-indexed journals and reputable textbooks (1952–2025), the study traces the paradigm shift from administrative cash management toward strategic value creation and long-term sustainability. Six developmental eras are identified: traditional (pre-1950s), formal-quantitative (1950–1960s), capital market and capital structure (1970–1980s), asymmetric information and agency (1980–1990s), behavioral finance (1990–2000s), and digital-sustainable finance (2000–present). Findings show that each era progressively expanded the strategic role of AIS—from mere transaction recording toward decision-support, governance, ESG reporting, and AI-driven real-time analytics. The study contributes a conceptual framework linking financial theory evolution with AIS development, offering a foundation for future empirical research and modern financial management practice
Good Corporate Governance (GCG) pada Usaha Kecil dan Menengah (UKM) : Tinjauan Literatur Sistematis tentang Kinerja Keuangan, Keberlanjutan ESG, Ketahanan Bisnis,dan Inovasi Yus Djunaedi Rusli; Herry Achmad Buchory; Dede Sugandi; Hasti Pramesti Kusnara
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/3tkhmw87

Abstract

This study presents a Systematic Literature Review (SLR) aimed at mapping and synthesizing empirical evidence on the role of Good Corporate Governance (GCG) in Small and Medium Enterprises (SMEs) across both developing and developed countries. Addressing five core research questions, this review examines: (1) the influence of GCG on SME financial performance; (2) the contribution of ESG principles to SME sustainability amid global disruptions; (3) the moderating role of GCG on SME business continuity during crises; (4) the level of GCG implementation in Indonesian SMEs; and (5) the use of disruptive digital innovation to strengthen GCG and reduce corruption. A total of 20 articles sourced from the Semantic Scholar database and published between 2020 and 2026 were analyzed using the PRISMA protocol. Findings consistently indicate that GCG positively impacts SME financial performance, although this relationship is contextual and depends on profitability levels and interactions among governance mechanisms. ESG adoption enhances SME sustainability and reduces leverage manipulation, while robust GCG significantly moderates the negative effects of external crises such as the COVID-19 pandemic.
Manajemen Keuangan, Valuasi Perusahaan, dan Value Creation: Peran Learning Orientation dan Marketing Performance Pada Perguruan Tinggi Swasta di Jawa Barat Hasti Pramesti Kusnara; Herry Achmad Buchory; Rizky Ferari Oktavian; Siti Wulansari; Ignatius Oki Dewa Brata
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/h40f5g80

Abstract

This study aims to systematically examine the relationships among financial management, company valuation, and value creation, as well as the role of learning orientation and marketing performance in Private Universities (PTS) in West Java through a Systematic Literature Review (SLR) approach using the PRISMA 2020 protocol. Out of 347 articles identified from Scopus, Google Scholar, DOAJ, and Garuda databases, 32 articles met the inclusion criteria and were analyzed in depth. The synthesis reveals that effective financial management positively contributes to company valuation through enhanced profitability and operational efficiency. Value creation, measured through Economic Value Added (EVA) and Market Value Added (MVA), is consistently influenced by the organization's learning orientation capacity in responding to competitive environmental changes. Marketing performance serves as a partial mediator between learning orientation and company valuation in the context of PTS in West Java. These findings enrich the strategic management literature and provide 
Tracing the Trajectory of Accounting Information Research for Managerial Decision-Making: A Bibliometric and Science Mapping Analysis Mirna Triana; Rima Rachmawati; Herry Achmad Buchory; Andry Arifian Rachman; Rita Yuniarti
CAKRAWALA : Management Science Journal Vol. 3 No. 1 (2026): Cakrawala Management Science Journal - Mei
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/p73q9b08

Abstract

This study examines the dominant themes and emerging trajectories of accounting information for managerial decision-making using bibliometric analysis and science mapping. The data were retrieved from the Scopus database, which covers 626 publications published between 2010 and 2025. Biblioshiny and VOSviewer were used to map publication trends, author productivity, country contributions, leading journals, and keyword co-occurrence patterns. The findings show a marked increase in research output after 2022, reaching 93 publications by 2025. The United States and China were the leading contributing countries, whereas Pamucar D was the most prolific author. The most prominent publication outlets were Expert Systems with Applications, Journal of Cleaner Production, and IEEE Access. Keyword analysis reveals a growing convergence among decision support systems, artificial intelligence, and management accounting tools, indicating a shift toward data-driven and technology-enabled managerial decision-making. These findings provide a structured overview of the thematic evolution of the field and future research directions.
Investment Decision and Project Value: Systematic Literature Review Using the PRISM Approach Dede Sugandi; Herry Achmad Buchory; Ignatius Oki Dewa Brata; Rizky Ferari Oktavian; Yus Djunaedi Rusli
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.v4i3.5395

Abstract

The increasingly complex nature of the global business environment demands a more comprehensive approach to investment decision-making and project valuation. Traditional approaches, which focus on financial aspects, are considered insufficient to fully account for the dynamics of modern investment, which involve various dimensions of value. This study aims to identify and synthesise theoretical developments and the factors influencing investment decisions and project value based on the latest scientific literature. This study employs a Systematic Literature Review (SLR) approach following the PRISMA protocol. Data were collected from the Scopus, Google Scholar, and SSRN databases covering the publication period 2021–2025. Data analysis was conducted through the stages of screening, coding, and thematic synthesis to identify patterns, approaches, and key findings in previous research. The findings indicate a shift towards the integration of non-financial factors, particularly ESG, the use of more adaptive evaluation methods such as real options, and the application of artificial intelligence in investment analysis. Furthermore, behavioural factors and corporate governance have been shown to play a significant role in enhancing the quality of investment decisions. This study underscores the importance of a multidimensional approach to investment evaluation for practitioners and policymakers.
Peran Moderasi Kebijakan Dividen dalam Menjelaskan Keterkaitan Likuiditas, Struktur Modal dan Arus Kas Operasional terhadap Nilai Perusahaan Fiqrah Maulani; Herry Achmad Buchory
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5641

Abstract

This study aims to comprehensively analyze the effect of liquidity, capital structure, and operating cash flow on firm value, with dividend policy acting as a moderating variable, in non-financial sector companies listed in the LQ45 index during the 2020–2024 period. Liquidity is measured using the Current Ratio (CR), capital structure is measured using the Debt to Equity Ratio (DER), operating cash flow is measured using Operating Cash Flow (OCF), and dividend policy is measured using the Dividend Payout Ratio (DPR). The research adopts a quantitative approach using panel data regression on a sample of 21 companies that consistently appeared in the LQ45 index during the observation period. The model testing process identified the Fixed Effect Model (FEM) as the best-fit model to estimate the relationship between variables. The results of the study reveal that both CR and DER have a significant positive effect on firm value, indicating that higher liquidity and optimal capital structure can enhance firm performance and market valuation. In contrast, OCF does not show a significant effect on firm value, suggesting that cash flow from operations alone may not be sufficient to influence market perceptions. Furthermore, dividend policy as a moderating variable does not strengthen or weaken the relationship between CR, DER, and OCF with firm value, implying that dividend distribution decisions are not perceived by investors as a determinant in this relationship.
The Role Of Managerial Ownership In Moderating The Effect Of Capital Structure, Profitability, And Dividend Payments On Company Value In The Infrastructure Sector Listed On The Indonesian Stock Exchange For The Period 2019–2024 Dewi Rosmiati; Herry Achmad Buchory
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10094

Abstract

This study aims to analyze the effect of capital structure, profitability, and dividend policy on firm value with managerial ownership as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange during the period 2019–2024. Firm value is an important indicator that reflects performance and investor perceptions of a company's future prospects. Capital structure, profitability, and dividend policy are suspected to be the main factors affecting company value, while managerial ownership plays a role in aligning the interests of management and shareholders.This study uses a quantitative approach with a causality method. The data used is secondary data in the form of annual financial reports of infrastructure sector companies. The sampling technique was carried out using purposive sampling. Data analysis was performed using panel data regression and Moderated Regression Analysis (MRA) to test the role of moderating variables. The results show that capital structure and profitability have a significant effect on company value, while dividend policy does not have a significant effect on company value. Managerial ownership can moderate the effect of capital structure and profitability on company value, but does not moderate the effect of dividend policy on company value. These findings indicate that managerial ownership plays an important role in strengthening the influence of financial performance on increasing company value.This study is expected to contribute to the development of corporate finance studies and serve as a consideration for investors and management in making financial decisions.
The Effect of Change Management, Organizational Culture, and Internal Communication on Employee Performance with Change Readiness as a Mediating Variable at PT Angkasa Pura Indonesia Belitung Branch Abdul Halim; Herry Achmad Buchory
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10169

Abstract

This study aims to analyze the influence of change management, organizational culture, and internal communication on employee performance with change readiness as a mediating variable at PT Angkasa Pura Indonesia, Belitung Branch. The research method applied was descriptive-verificative with a quantitative approach. Data were collected through questionnaires distributed to employees and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results indicate that change management and internal communication have a positive and significant effect on change readiness, while organizational culture does not show a significant effect. Furthermore, change management, organizational culture, and internal communication do not have a direct impact on employee performance. However, change readiness has been proven to positively and significantly influence employee performance. In addition, change readiness mediates the relationship between change management and internal communication on performance, but does not mediate the effect of organizational culture on performance. These findings emphasize that change readiness is a crucial factor in improving employee performance during organizational transformation. The practical implications of this research can be utilized by the management of PT Angkasa Pura Indonesia, Belitung Branch, to strengthen change management strategies, enhance the quality of internal communication, and build employee readiness in facing organizational dynamics, thereby optimizing performance improvement.
Co-Authors Abdul Halim Andry Arifian Rachman Dede Sugandi Dewi Rosmiati Fiqrah Maulani Hasti Pramesti Kusnara Ignatius Oki Dewa Brata Mirna Triana Rima Rachmawati Rizky Ferari Oktavian Siti Wulansari Yuniarti, Rita Yus Djunaedi Rusli