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All Journal Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Khrisna Anggun Yuliana
Institut Putra Perdana Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Keputusan Strategis: Pengaruh SIAM, Pengendalian Internal, dan Moderasi Kompleksitas Organisasi Khrisna Anggun Yuliana; Wahyu Nur Novita Ningsih; Sumaryo Sumaryo; Atika Purnamasari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.271

Abstract

Penelitian ini menganalisis pengaruh Sistem Informasi Akuntansi Manajemen (SIAM) dan Pengendalian Internal terhadap Pengambilan Keputusan Strategis dengan Kompleksitas Organisasi sebagai variabel moderasi pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan pendekatan kuantitatif dengan metode regresi data panel melalui EViews 12, sampel terdiri dari 32 perusahaan yang dipilih dengan purposive sampling, menghasilkan 160 total observasi. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap Pengambilan Keputusan Strategis dengan nilai Prob(F-statistic) sebesar 0,043579 < 0,05. Secara parsial, SIAM berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Strategis (prob. 0,0318), sedangkan Pengendalian Internal tidak berpengaruh signifikan (prob. 0,8378). Kompleksitas Organisasi tidak terbukti memoderasi hubungan antara SIAM maupun Pengendalian Internal terhadap Pengambilan Keputusan Strategis. Nilai R-squared sebesar 0,0708 menunjukkan kemampuan variabel independen menjelaskan variabel dependen sebesar 7,08%. Penelitian ini memperkuat Teori Kontijensi bahwa efektivitas sistem informasi manajemen bergantung pada kesesuaiannya dengan karakteristik organisasi dan lingkungan bisnis.
Analisis Komparatif Kinerja Keuangan PT Unilever Indonesia Tbk Periode 2024-2025: Pendekatan Rasio Keuangan Saviona Kinanthi Widhitama; Adetia Putri; Khrisna Anggun Yuliana
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i3.316

Abstract

This research aims to conduct a comparative analysis of the financial performance of PT Unilever Indonesia Tbk during the 2024–2025 period using a financial ratio approach. The analysis was conducted by measuring liquidity, solvency, activity, and profitability ratios to assess the company’s ability to meet its short-term and long-term obligations, the effectiveness of its asset utilization, and the level of profit generated. Financial data was obtained from the company’s annual reports and published financial statements. The results of the study indicate differences in financial performance between 2024 and 2025, where liquidity ratios improved, solvency ratios remained relatively stable, activity ratios showed greater efficiency, while profitability ratios fluctuated in line with market dynamics and operating costs. These findings provide a comprehensive overview of the company’s financial condition and can serve as a reference for investors, management, and stakeholders in making strategic decisions.
Gender Diversity Moderates the Effect of Green Accounting on Sustainability Corporate Budgeting Sumaryo Sumaryo; Galuh Intan Pertiwi; Purwanti Purwanti; Khrisna Anggun Yuliana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.18767

Abstract

This study is motivated by inconsistencies in implementing sustainability practices, particularly sustainability corporate budgeting (SCB), in mining companies despite increasing regulatory pressure and environmental accountability. It examines the relationship between green accounting (GA) and SCB, with gender diversity (GD) as a moderating variable. The research focuses on mining firms listed on the Indonesia Stock Exchange during 2020–2024, using a quantitative panel data design. A purposive sampling technique produced 14 companies with 70 firm year observations. Panel regression and Moderated Regression Analysis (MRA) using EViews 12 were applied. The study integrates GA, SCB, and GD within the Quadruple Bottom Line framework. Results show that GA and GD negatively and significantly affect SCB, while GD positively strengthens the GA–SCB relationship. These findings suggest that sustainability initiatives may create short-term financial pressure, yet gender-diverse leadership improves their effectiveness. Thus, firms should integrate environmental accounting with inclusive governance to enhance sustainable budgeting practices effectively
Co-Authors Adetia Putri Galuh Intan Pertiwi Purnamasari, Atika Purwanti Purwanti Saviona Kinanthi Widhitama Sumaryo Sumaryo Wahyu Nur Novita Ningsih