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All Journal Jurnal Penelitian dan Pengabdian Masyarakat Horizon: Indonesian Journal of Multidisciplinary
Dede Sugandi
Universitas Widyatama
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
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.
Co-Authors Hasti Pramesti Kusnara Herry Achmad Buchory Ignatius Oki Dewa Brata Rizky Ferari Oktavian Yus Djunaedi Rusli