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Examining Financial Strategy Management: Understanding Financial Performance, Investment Decisions, and Strategic Approaches through Qualitative Description and Literature Review Molina, Molina; Wilestari, Median
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.814

Abstract

This research delves into the complexities of financial strategy management through a qualitative examination and literature review, aiming to illuminate key insights into managing financial performance, investment decisions, and strategic approaches within organizations. The primary objective of this study is to provide a comprehensive understanding of financial strategy management by synthesizing existing knowledge and identifying gaps for further exploration. The research methodology involves a qualitative description and literature review, drawing upon seminal works by renowned scholars in finance, economics, psychology, and strategic management. Findings from the literature review underscore the multifaceted nature of financial strategy management, emphasizing the significance of adopting a balanced and comprehensive approach to financial performance evaluation, integrating both quantitative metrics and qualitative insights. Moreover, the research highlights the pivotal role of investment decisions in driving organizational performance outcomes, elucidating insights from modern portfolio theory, behavioral finance, and empirical studies. Additionally, the study identifies diverse strategic approaches in financial management, ranging from Mintzberg's ten schools of strategy formulation to Porter's competitive strategy frameworks, emphasizing adaptability, innovation, and strategic flexibility in navigating dynamic business environments. The research contributes theoretical insights by enriching existing frameworks and offers practical implications for managerial practice, guiding organizations in enhancing financial management practices and achieving sustainable competitive advantage.
ANALISIS PENGARUH FINANCIAL TARGET DAN EFFECTIVEMONITORING TERHADAP POTENSI KECURANGAN LAPORANKEUANGAN Hamida, Hasna Marwa; Wilestari, Median; Efrinal
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/44d6bc46

Abstract

     This study aims to analyze and determine the influence of financial targets and effectivemonitoring on the potential for financial statement fraud in companies in the metal and mineralsub-sector for the period 2020-2023. The research sample consisted of 13 companies in the metaland mineral sub-sector listed on the Indonesia Stock Exchange for the period 2020-2023, selectedusing purposive sampling with specific criteria. The data source used secondary data from theofficial website www.idx.co.id. The data analysis method used in this study was logistic regressionanalysis with the assistance of SPSS 23 statistical software. The results of this study indicate thatfinancial targets have a positive and significant influence on the potential for financial statementfraud. Effective monitoring has a positive but insignificant influence on the potential for financialstatement fraud.