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Journal : Business, Management

The Effect Of Financial Performance, Good Corporate Governance, Asset Structure, Dividend Policy On Debt Policy Jogo Boro, Brechmans Aditia; Nugroho, Lucky; Putra, Yananto Mihadi; Ali, Anees Janee
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 1 (2024): BISMA Journal March 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i1.5

Abstract

This study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022. The number of samples used was 108. The sample method used in this study was purposive sampling, while the data analysis used was regression of panel data using the SPSS program. The results of this study show that Return On Assets, Return On Equity (ROE), Institutional Ownership (IP) have a significant effect on debt policy, while Managerial Ownership (KM), asset structure (SA) and dividend payment ratio (DPR) do not have a significant effect on debt policy.
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0 Mahroji; Nugraha, Erik; Nugroho, Lucky; Ali, Anees Janee; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.62

Abstract

The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.
Co-Authors A., Stumaker A/P Ramachandran, Kirrthana Aafaqi, Rehana Adnan Rajak, Adnan Ahmad Badawi, Ahmad Aldina Shiratina Arijanto, Agus ASHAR, Zubir Ban Teoh, Kok Bin Rahmad, Khozaeni Binti Abdul Majid, Nur Qistina Diyana Binti Abdull, Siti Nur Allisya Nurulzaman Binti Abdullah, Nur Aziyanny Binti Ahmad Sukri, Nur Fathin Balqis Binti Che Kahar, Intan Azmira Binti Fauzi, Nur Farisyazliana Binti Mohamad Sukeri, Irdina Humaira Binti Mohamed Ridzuan, Siti Nursyakiroh Binti Mohd Amin, Nurdania Delylah Binti Mohd Firdaus, Nur Sazlein Binti Mohd Hazry, Nur Syazwani Binti Muhamad Shukri, Nur Syafiqah Binti Shaharuddin, Nur Dianah Azwa Binti Shuazman, Nur Damia Christian Kuswibowo Daru Asih Deden Tarmidi Effendi, Azura Abdullah Erna Setiany Erna Sofriana Imaningsih Fadhila Dhia Malihah Fardinal, Fardinal Harry Suharman Hendi Prihanto Hui, Gan Kia Hung Kee, Daisy Mui Irmayunita Jia Xuan, Jasmine Wong Joan N, Griselda Jogo Boro, Brechmans Aditia Karyatun, Subur Kee, Daisy Mui Hung Khalid, Jamshed Khor, Su Hua Kimberley, Kong Miu Ling Kong, Jia Xian Kong, Mei Yee Kong, Yenny Kumar, Shravan Kumaran B, Varun Kwa, Jing Wen Lai, Pei Shuang Lai, Yik Theng Lean, Peck Kwan Lee, Che Ying Lee, Huey Shan Lee, Shi Ying Lee, Wei Yin Lee, Yan Lin Lee, Yong Yu Liem, Gai Sin Lucky Nugroho Mahroji Mochamad Soelton Muhammad Ramli Nia Kusuma Wardhani, Nia Kusuma Nugraha, Erik Nugroho J. Setiadi NURUL HIDAYAH Odebunmi, Abayomi Tunde Oh, Zi Jian Rahmad, Khozaeni Bin RAHMAT, Khozaeni Bin Risman, Asep Sim, Vivian Sim, Wei Siang Sing, Steven SUPRAPTO Tan, Lay Hong Teoh, Yun Ern Thoe, Wei Min Tine Yuliantini Toh, Yu Jing Toh, Yu Xuan Utama, Andyan Pradipta UTAMI, Fransisca L Vartharaju, Jayaneswari A/P Xia, Kun Peng Xiang Ming, Irene Lee Yananto Mihadi Putra Yanto Ramli Yuli Harwani, Yuli Yusof, Rosmelisa