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All Journal Management Science Research Journal Journal of Artificial Intelligence and Digital Business Indonesian Journal of Applied and Industrial Sciences (ESA) Indonesian Journal of Advanced Research (IJAR) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Management Studies and Business Journal Accounting Studies and Tax Journal Jurnal Social Society Jurnal Ekonomi, Manajemen, Akuntansi
Mulyani, Ana Susi
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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A Systematic Literature Review of Accounting Information Systems Implementation Success Factors Andi; Bahiroh, Eloh; Mulyani, Ana Susi
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 3 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zs6wm395

Abstract

This study aims to investigate the influence of factors related to Accounting Information Systems (AIS) on the level of innovation in organizations. The factors analyzed include the characteristics of the Accounting Information System (AIS) for innovation, resource allocation and integrated reporting, the quality of the Accounting Information System, and the role of Strategic Management Accounting. Data was collected through surveys and analyzed using a systematic literature review method approach. The research results show that AIS characteristics that support innovation, appropriate resource allocation, AIS quality, and the role of Strategic Management Accounting have a significant positive impact on the level of innovation in the organization. These findings emphasize the importance of using an Accounting Information System that supports innovation in improving the innovative performance of an organization.
Business Management Alfai, Mujid; Mulyani, Ana Susi
Indonesian Journal of Advanced Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i12.7404

Abstract

The business management discussed in this article includes the functions and roles of management, company organization, management of the production of goods and services, and management of human resources. The main focus is understanding how effective management can improve company performance through strategic planning, good organization, efficient production supervision, and human resource management oriented towards developing employee potential. This article details the importance of integrating all these aspects in achieving business goals and increasing a company's competitiveness in a dynamic business environment. This article was created using the Literature Study Method by searching from book sources related to Business Management which were then studied and collected into data. In business management, the role and function of management is very crucial. Management is responsible for organizing the company, managing the production of goods and services, and managing human resources. By designing efficient organizational structures, coordinating production processes, and leading human resource development, management helps achieve business goals in a sustainable manner. Overall, the role of integrated management plays a key role in the success and growth of the business.
Penguatan Hubungan Profitabilitas dengan Nilai Perusahaan Melalui Kebijakan Dividen: Studi Empiris Pada Perusahaan Yang Terdaftar dalam Indeks Kompas-100 Pratama, Hafidh Ahmad Rizqi; Akhmadi, Akhmadi; Mulyani, Ana Susi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2014

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan dengan menggunakan kebijakan dividen sebagai variabel pemediasi dan ukuran perusahaan sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan yang terdaftar pada indeks KOMPAS100 periode 2018-2022 dengan 52 sampel yang dipilih menggunakan teknik purposive sampling. Teknik analisis data mengunakan analisis uji hipotesis yang meliputi Uji T Statistik Parsial dan Analisis Jalur. Hasil analisis data menunjukkan profitabilitas tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Kebijakan dividen mampu memediasi pengaruh profitabilitas terhadap nilai perusahaan.
Digital Transformation in Operational Management: A Systematic Review of Current Trends and Practices Supriadi, Asep; Mulyani, Ana Susi
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 3 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/07xvt585

Abstract

This research investigates the impact of digital transformation technologies, including artificial intelligence (AI), Internet of Things (IoT), and big data, on operational decision making in the context of operational management. Through a comprehensive literature analysis, this research presents findings from studies that reveal the important role of digital technology in increasing operational efficiency, improving decision making, and facilitating innovation in various industrial sectors. The research findings highlight the importance of understanding the integration of digital technologies with existing operational management practices, as well as the ethical and organizational challenges associated with their use. In addition, this research identifies a number of potential research agendas to develop a deeper understanding of digital transformation in operational management and provide valuable guidance for organizations in facing the challenges and exploiting opportunities in this digital era.
The Concept of Entrepreneurship in a Business Perspective Priyadi, Hilman; Mulyani, Ana Susi
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i1.7571

Abstract

This material discusses the concept of entrepreneurship, theories that support the understanding of entrepreneurial phenomena, as well as the characteristics inherent in entrepreneurship. Entrepreneurship is defined as the process of creating something new, innovative and valuable. There are four main theories: economic, sociological, psychological, and behavioral, which provide different views on entrepreneurship. The concept of entrepreneurship includes the risk manager's ability to optimize resources to create useful products or businesses. Several definitions of entrepreneurship are presented by experts such as Ahmad Sanusi, Peter F. Drucker, and Soeharto Prawiro. Entrepreneurial characteristics include high commitment, creativity, innovation, independence, and perseverance. Through understanding these concepts and characteristics, society can respond to changing needs and realities with high initiative and creativity.
Social Responsibility in Business Sadewa, Dahva Puja; Mulyani, Ana Susi
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i1.7756

Abstract

Dynamic environmental changes due to internal and external factors force business people not only to increase profits and employment systems, but also to overcome social problems. The greater power an entrepreneur has, the greater his influence on the quality of life of society, both individually and in society. It even impacts every life in the world. This phenomenon gave rise to statements of corporate social responsibility (CSR). CSR emphasizes that corporate responsibility does not only apply to economic activities (generating profits for the sustainability of the company), but also social responsibility, including the environment. Social responsibility in business does not only focus on social responsibility that prioritizes humanism, love, concern for religion and morality, but also on the obligations that must be fulfilled by business. To solve social problems. Many things have been done consciously in developing CSR. This means that implementing CSR means investing in the development and continuity of a company, which is seen as a benefit, not a cost. CSR is still a global trend.
MANAGERIAL OWNERSHIP AS A MODERATION OF THE RELATIONSHIP BETWEEN RETURN ON ASSETS (ROA) AND PRICE BOOK VALUE (PBV) Mulyani, Ana Susi
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.79

Abstract

The aim of this research is to determine institutional ownership as a moderator of the relationship between return on assets (ROA) and price book value (PBV). The population in this research is all automotive and component sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The sample selected in this research using the purposive sampling method was 13 companies. The analytical method used is descriptive analysis research. The data analysis technique used is Moderating Regression Analysis (MRA). The research results show that: (1) Return On Assets (ROA) has a positive and significant effect on Price Book Value, (2) Institutional Ownership is unable to moderate the relationship between Return On Assets (ROA) and Price Book Value (PBV).
THE EFFECT OF LEVERAGE ON PROFITABILITY WITH ACTIVITY RATIO AS AN INTERVENING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2017 - 2021 PERIOD Pasya, Syafira Meilia; Mahmudi, Bambang; Suryani, Emma; Rosyid, Abdul; Mulyani, Ana Susi
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.81

Abstract

Financial performance is an illustration of the company's success achievement can be interpreted as the results that have been achieved on various activities that have been carried out. This study aims to determine whether debt policy affects profitability with Activity Rattio as an intervening variable. The population of this study are Real Estate and Property companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling in this study uses the Purposive Sampling method. Analysis of the data used in this research is Programming Software SPSS (Statistic Package for the social Sciens) for the windows 29 version. The results of this study indicate that (1) leverage as measured using the Debt To Asset Ratio (DAR) has no positive effect on Return On Assets (ROA); (2) leverage as measured using the Debt To Asset Ratio (DAR) has a positive effect on the activity ratio as measured using Total AIset Turnover (TATO); (3) the activity ratio as measured using Total Asset Turnover (TATO) has no positive effect on profitability as measured using Return On Assets (ROA); (4) activity risk cannot mediate the relationship between leverage and profitability in Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
Starbucks Company Marketing Strategy in Facing the Covid-19 Pandemic: Case Study Report 2020 Hakim, Abi Azizul; Mulyani, Ana Susi
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i1.7430

Abstract

Starbucks is a global coffeehouse company known for its high-quality products and exceptional customer experience. However, the Covid-19 pandemic has had a significant negative impact on Starbucks' business, such as decreased sales, store closures and changes in consumer behavior. To overcome these challenges, Starbucks has implemented several effective marketing strategies, such as adapting product offerings, strengthening digital engagement, increasing customer loyalty, and expanding market reach. This case study aims to analyze the marketing strategy of the Starbucks company in facing the Covid-19 pandemic, based on their 2020 annual report. This case study uses a qualitative descriptive method, by collecting secondary data from the Starbucks annual report and other relevant sources. The results of this case study show that Starbucks' marketing strategy has succeeded in helping them maintain business performance, meet customer needs and expectations, and prepare for a better future.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderating Malik, Panji Amar; Mahmudi, Bambang; Mulyani, Ana Susi
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.1050

Abstract

Urgensi penelitian ini adalah untuk menilai pengaruh profitabilitas terhadap nilai perusahaan dengan peran Corporate Social Responsibility (CSR) sebagai variabel moderasi, yang penting untuk mengidentifikasi strategi bisnis yang tidak hanya menguntungkan secara finansial tetapi juga berkelanjutan dan beretika. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap nilai perusahaan dengan CSR sebagai variabel moderasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Populasi penelitian mencakup seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia menurut publikasi Indonesian Capital Market Directory (ICMD). Teknik pengumpulan data menggunakan sumber sekunder. Analisis data dilakukan dengan regresi dan korelasi menggunakan SPSS 27 for Windows. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) untuk menguji hubungan langsung dan efek moderasi CSR terhadap pengaruh profitabilitas terhadap nilai perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan. CSR juga memiliki pengaruh signifikan terhadap nilai perusahaan dan mampu memoderasi hubungan antara profitabilitas dan nilai perusahaan. Temuan ini mendukung teori sinyal, di mana pengungkapan CSR dapat menjadi sinyal positif bagi investor, dan sebaliknya pengungkapan yang kurang dapat menurunkan minat investor dalam melakukan investasi.
Co-Authors Abdul Rosyid Akhmadi Akhmadi Alfai, Mujid Andi Asep Supriadi Bahiroh, Eloh Hakim, Abi Azizul Kambara, Roni Kurniati, Heni Mahmudi, Bambang Malik, Panji Amar Pasya, Syafira Meilia Pratama, Hafidh Ahmad Rizqi Priyadi, Hilman Sadewa, Dahva Puja Suryani, Emma