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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi
Teuku Ardian Maulana
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance Education Other

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ANALISIS FUNDAMENTAL PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM PT. ASTRA INTERNASIONAL TBK PERIODE 2021-2025 Vira Novitasari; Teuku Ardian Maulana; Army Juliansyah; Satria Wahyu Hidayat; Alya Fitri Damayanti; Ismail Zulhaj Tuasikal
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/70zeb042

Abstract

This study aims to analyze fundamental performance as a basis for investment decision-making regarding the shares of PT Astra International Tbk. The following study uses a descriptive study design using a quantitative approach., using secondary data obtained through the company’s financial statements also published stock prices. The data collection techniques used are documentation and literature review methods, while data analysis employs quantitative descriptive analysis with a fundamental analysis approach through financial ratios, including Return on Equity (ROE), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) dan Price to Book Value (PBV). The results of the study indicate that the company’s fundamental performance is generally in good condition, characterized by relatively high profitability levels, a sound capital structure, and the the company's capacity to provide profits to investors. Meanwhile, the company’s stock tends to trade at a relatively low level in the market compared to its fundamental value, indicating potential undervaluation. Based on these results, fundamental analysis can serve as an effective basis for investment decision-making, where the company’s stock is deemed worthy of consideration as an investment option, particularly for long-term investors.
Pengaruh Transformasi Digital Terhadap Sistem Pengendalian Manajemen Di Era Industri 4.0 wafa virendra; Inka Mariska Zahra; Pani Aulia; Alya Fitri; Teuku Ardian Maulana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2995

Abstract

This study aims to analyze the influence of digital technology development on management control systems in the Industrial 4.0 era. The research method used is a descriptive qualitative approach through a literature study by reviewing various relevant scientific journals, books, and academic articles. The results of the study indicate that digitalization through the utilization of big data, artificial intelligence (AI), cloud computing, and the Internet of Things (IoT) is able to improve the effectiveness and efficiency of management control systems. Digital technology helps organizations provide real-time information, increase transparency, strengthen internal control, and support more accurate decision-making processes. However, the implementation of digitalization also faces several challenges, such as limited technological infrastructure, low human resource competencies, and data security risks. Therefore, organizations need to prepare adaptive strategies so that the implementation of digital technology can run optimally in supporting management control systems in the Industrial 4.0 era.
Co-Authors Alya Fitri Alya Fitri Damayanti Army Juliansyah Inka Mariska Zahra Ismail Zulhaj Tuasikal Pani Aulia Satria Wahyu Hidayat Vira Novitasari wafa virendra