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10.47313 Implementasi System Development Life Cycle dalam Perubahan Sistem Pelaporan dan Pencatatan Transaksi Berbasis Teknologi Informasi yang Terintegrasi (Studi pada Salah Satu RS BLU Pemerintah di Jawa Barat) Bani Saad
Ilmu dan Budaya Vol. 46 No. 2 (2025)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/jidb.v46i2.4291

Abstract

Abstract To ensure the accountability of financial reports, the Directorate General of Treasury of the Ministry of Finance has implemented a management information system and a state property accounting system. The implementation of this system is fundamentally aimed at modernizing the state treasury system and reforming state financial management, particularly through an integrated technology-based transaction recording and reporting system. The Systems Development Life Cycle (SDLC) is a set of activities used to identify the requirements of a new system, develop a new system to support those requirements, and serves as a model to reduce risks through planning, execution, control, and documentation. The SDLC model consists of 5 phases: system strategy, preliminary project, in-house systems development, commercial packages, and maintenance and support. This research was conducted to analyze the implementation of the management information and state property accounting system using the Systems Development Life Cycle method at one of the BLU Government Public Hospitals in West Java in 2025. The study employed a qualitative approach. The results show that the BLU Government Hospital has implemented the SDLC by choosing the commercial packages scheme from a vendor. The researcher suggests that future studies could explore other SDLC methods in greater depth. Abstrak Untuk menjamin akuntabilitas laporan keuangan, Dirjen Perbendaharaan Kemenkeu telah mengimplementasikan sistem informasi manajemen dan akuntansi barang milik negara. Implementasi sistem ini pada dasarnya ditujukan untuk memodernisasi sistem perbendaharaan negara serta mereformasi pengelolaan keuangan negara, terutama pada sistem pelaporan dan pencatatan transaksi berbasis teknologi informasi yang terintegrasi. Systems Development Life Cycle (SDLC) merupakan kumpulan aktivitas yang digunakan untuk mengidentifikasi kebutuhan sistem baru, mengembangkan sistem baru untuk mendukung kebutuhan tersebut, dan sebuah model untuk mengurangi resiko melalui perencanaan, eksekusi, pengendalian, dan dokumentasi. Model SDLC memiliki 5 fase: strategi sistem, projek pendahuluan, In-House Systems Development, Commercial Packages, pemelihataan dan dukungan. Penelitian ini dilakukan untuk melakukan analisis terhadap implementasi sistem informasi manajemen dan akuntasi barang milik negara melalui metode Systems Development Life Cycle terhadap salah satu rumah sakit pemerintah BLU Pemerintah di Jawa Barat pada tahun 2025. Penelitian dilakukan dengan menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa RS BLU Pemerintah tersebut telah mengimplementasi SDLC dengan memilih skema commercial packages dari vendor. Peneliti menyarankan agar penelitian selanjutnya bisa dilakukan dengan memperdalam metode SDLC yang lain.
Pengaruh Rasio Kinerja Keuangan Terhadap Harga Saham Perusahaan Pertambangan Bani Saad; Anugerah Tri Putranto; Abdu Rahman; Fesa Asy Syifa Nurul Haq; Arni Karina
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 2 No. 5 (2026): NAAFI: Jurnal Ilmiah Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v2i5.523

Abstract

This study analyzes the effect of Dividend Payout Ratio (DPR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on the stock prices of mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Stock price reflects firm value and investors' perceptions of a company's performance and prospects. The mining sector was selected because of its capital-intensive nature, high risk, and strong dependence on global commodity price fluctuations, which require comprehensive fundamental analysis. The study employs a quantitative approach using panel data regression. Secondary data were obtained from the annual financial statements of mining companies and stock price data published by the IDX. Sampling used a purposive technique, selecting companies consistently listed and publishing complete financial reports during the period, yielding 18 companies and 72 panel observations. Data were processed using EViews through the Common Effect, Fixed Effect, and Random Effect Models, with the best model determined by the Chow, Hausman, and Lagrange Multiplier tests. The Fixed Effect Model was selected. The results show that ROA has a positive and significant effect on stock price, while DPR and DER have no significant effect; simultaneously, the three variables significantly affect stock price. The study contributes to accounting and finance literature on fundamental analysis using panel data and provides a reference for investors and management in investment and financial decision-making.