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Hasti Pramesti Kusnara
Universitas Widyatama
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science 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 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 
Integrasi Digital Service Innovation dalam Kebijakan Dividen: Analisis Mediasi Ukuran terhadap Nilai Perusahaan Tobin's Q Hasti Pramesti Kusnara; Herry Achmad Buchory Buchory; Rizky Ferari Oktavian Oktavian; Siti Wulansari Wulansari; Ignatius Oki Dewa Brata
Jurnal Dimamu Vol. 5 No. 2 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/dimamu.v5i2.2008

Abstract

This study investigates the integration of Digital Service Innovation in dividend policy and its impact on firm value, measured by Tobin's Q, with firm size as a mediating variable. Employing Signaling Theory and Agency Theory as the theoretical underpinnings, this research addresses the "Dividend Puzzle" within the context of the digital economy, where investors consider not only payout ratios but also a firm's capacity for digital innovation. Using a sample of 45 digital-sector and banking companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025, the study employs Structural Equation Modeling with Partial Least Squares (SEM-PLS/SmartPLS) to simultaneously test mediation and moderation effects. The operationalization of variables includes the Dividend Payout Ratio (DPR) for dividend policy, the natural logarithm of total assets for firm size, and a digital innovation index derived from annual report disclosures. Results indicate that: (1) dividend policy exerts a significant positive effect on firm value; (2) firm size partially mediates the dividend-firm value relationship; and (3) Digital Service Innovation significantly moderates and strengthens the positive effect of dividend policy on Tobin's Q. These findings contribute empirical evidence to classical financial theory (M-M Theory and Bird-in-the-Hand Theory) by incorporating a technological dimension, and provide practical guidance for digital business managers in aligning dividend policies with digital innovation strategies.
Co-Authors Dede Sugandi Herry Achmad Buchory Herry Achmad Buchory Buchory Ignatius Oki Dewa Brata Rizky Ferari Oktavian Rizky Ferari Oktavian Oktavian Siti Wulansari Siti Wulansari Wulansari Yus Djunaedi Rusli