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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 In Press
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 In Press
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 In Press
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.