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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
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 
Manajemen Risiko Dan Krisis Dalam Industri Hospitality Dan Pariwisata: Tinjauan Pustaka Sistematis Berbasis Protokol PRISMA Periode 2020–2025 Rizky Ferari Oktavian; Sri Astuti Pratminingsih; Hasti Pramesti Kusnara; Siti Wulansari; Ignatius Oki Dewa Brata
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i6.11556

Abstract

Industri hospitality dan pariwisata (H&T) merupakan salah satu sektor yang paling rentan terhadap krisis multidimensi, sebagaimana ditegaskan oleh disrupsi pandemi COVID-19 yang menurunkan kedatangan wisatawan global hingga 74% dan menimbulkan kerugian sekitar USD 4,5 triliun. Penelitian ini bertujuan memetakan secara sistematis perkembangan, kerangka teoretis, tipologi risiko, serta strategi mitigasi dan resiliensi dalam riset manajemen risiko dan krisis di sektor H&T pada periode 2020–2025, sekaligus merumuskan implikasinya bagi pariwisata Indonesia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan protokol PRISMA 2020 melalui penelusuran enam basis data (Scopus, ScienceDirect, Emerald, DOAJ, Garuda, dan penelusuran manual). Dari 1.347 rekaman teridentifikasi, sebanyak 42 artikel memenuhi kriteria dan dianalisis melalui sintesis naratif-tematik. Hasil penelitian mengidentifikasi tujuh klaster tematik, dengan dominasi kajian krisis pandemi (COVID-19) dan resiliensi organisasi. Empat kerangka konseptual paling berpengaruh adalah ISO 31000:2018, siklus krisis Fink (1986), model lima fase Mitroff (1994), dan kerangka 4R Ritchie dan Jiang (2019). Temuan utama menunjukkan adanya pergeseran paradigma dari pemulihan reaktif (recovery) menuju ketangguhan proaktif (resilience) berbasis kapabilitas dinamis. Penelitian ini menyimpulkan sebuah model integratif temporal tiga tahap (pra-krisis, saat krisis, pasca-krisis) yang memadukan keempat kerangka tersebut sebagai panduan strategis bagi pengelola H&T, khususnya dalam konteks Indonesia yang sarat dengan risiko bencana alam, keamanan, dan biologis.
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.