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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen
Lea Berliana Jeni Salih
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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The Effect of Growth Opportunity, Leverage, Firm Size on Hedging Decisions Dania Salsabela; Lea Berliana Jeni Salih; Muhammad Indra Wardana; Maria Yovita R. Pandin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1124

Abstract

Risk management in investment portfolios focuses on hedging strategies and the use of derivative instruments. In the context of international trade and unpredictable market fluctuations, risk management becomes a crucial aspect in maintaining the stability and sustainability of investments. This study explains the various types of risks faced by investors, including market risk, interest rate risk, currency risk, and credit risk. Hedging strategies, which aim to reduce potential losses without sacrificing profit opportunities, are implemented through derivative instruments such as futures contracts, options, and swaps. Through quantitative analysis, this article provides insights into the effectiveness of using derivative instruments to protect portfolio value. These findings are expected to offer practical recommendations for companies and investors in managing risks and enhance understanding of the importance of hedging strategies in achieving optimal investment outcomes.
Perancangan Sistem Informasi Akuntansi Penjualan Sebagai Upaya Peningkatan Pengendalian Internal pada UMKM M’Crepes Lea Berliana Jeni Salih; Mulyanto Nugroho
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9628

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy, yet many still face challenges in financial management due to manual recording systems that are prone to errors, unreliable information, and weak internal control. UMKM M’Crepes, the subject of this study, experiences discrepancies between recorded sales and actual cash caused by its simple manual recording process. This research aims to: (1) analyze the weaknesses of the current sales accounting information system at UMKM M’Crepes, and (2) design a computerized sales accounting information system using Microsoft Access to improve transaction accuracy and internal control effectiveness. A qualitative descriptive case-study approach was employed through observation, interviews, and documentation. The findings reveal that manual recording leads to calculation errors, delays in report preparation, and difficulties in daily cash reconciliation. The designed system includes an integrated database, transaction input forms, data-processing queries, and automated daily and periodic sales reports. This system enhances data accuracy, recording efficiency, information transparency, and supports data-driven decision- making. Therefore, implementing a Microsoft Access–based accounting information system is a strategic solution for UMKM M’Crepes to strengthen internal control and improve operational effectiveness.
Co-Authors Dania Salsabela Maria Yovita R. Pandin Muhammad Indra Wardana Nugroho, Mulyanto