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All Journal International Journal of Trends in Accounting Research Jurnal Ilmu Ekonomi dan Bisnis
Cindy Aryani
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Kajian Implementasi Sistem Informasi Manajemen Dalam Meningkatkan Efektivitas Pengelolaan Organisasi Cindy Aryani; Amelia Kartika; Muhhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The rapid advancement of information technology has encouraged organizations to adopt Management Information Systems (MIS) as a strategic tool to enhance organizational management effectiveness. MIS plays a crucial role in providing accurate, relevant, and timely information to support planning, organizing, controlling, and decision-making processes. This article aims to examine the implementation of Management Information Systems in improving organizational management effectiveness through a literature review approach. The research method employed is a literature review by analyzing various scientific sources, including books, national journals, and international journals published between 2021 and 2025. The findings indicate that the implementation of MIS contributes positively to organizational management effectiveness by improving information quality, operational efficiency, interdepartmental coordination, employee productivity, and decision-making quality. Furthermore, the success of MIS implementation is influenced by management support, human resource readiness, technological infrastructure, and an organizational culture that supports digital transformation. The study concludes that MIS serves as a strategic instrument that enables organizations to achieve their objectives more effectively and efficiently amid increasingly complex environmental dynamics. Therefore, organizations should optimize the implementation of MIS to enhance organizational performance and maintain sustainable competitiveness.
Effect of Return On Assets And Current Ratio on EPS in The Financial Report Disclosure Cindy Aryani; Arfan Ikhsan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1003

Abstract

This research intends to examine the impact of Return on Assets (ROA) and Current Ratio (CR) on Earnings Per Share (EPS) at PT Astra International Tbk throughout the 2003–2024 timeframe. EPS serves as a crucial measure of a company's profitability and is commonly utilized by investors to assess organizational performance. ROA indicates operational effectiveness, whereas CR assesses short-term liquidity. This study employs a quantitative approach utilizing secondary data obtained from PT Astra's audited financial reports, which are analyzed through multiple linear regression. The findings demonstrate that ROA has a significant and positive impact on EPS (regression coefficient = 12,929.077; p-value < 0.05), suggesting that efficient asset management notably improves earnings, thus validating H1. In the meantime, CR indicates no meaningful effect on EPS (p-value = 0.996), resulting in the dismissal of H2. The R-squared value of the model is 0.204, indicating that 20.4% of the variance in EPS is accounted for by ROA and CR, implying that additional variables also affect EPS and should be examined in future studies. These results highlight that operational efficiency is more significant than liquidity in influencing firm profitability, especially regarding PT Astra International Tbk in the timeframe of 2003–2024.
Co-Authors Amelia Kartika Arfan Ikhsan Muhhammad Rizal