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Key Determinants of Corporate Investment Efficiency Wisnantiasri, Sila Ninin; Widiastuti, Yeni; Dwirini
Indonesian Journal of Business Analytics Vol. 5 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i2.14219

Abstract

The efficient allocation of capital to value-enhancing investment is a crucial concern of accounting finance practices. Over the past decades, a growing body of research has studied the factors of investment efficiency, yet a comprehensive synthesis remains limited. This study employs the Kitchenham systematic literature review methodology and citation analysis. By analyzing 65 peer-reviewed articles from the Scopus database that addressed investment efficiency, we identify eight major determinants depending on the method and contextual setting employed: financial reporting and accounting quality, corporate governance and CSR, government intervention and policy, ownership structure, industry and sector-specific, international and emerging markets, and methodological approaches and theoretical advancements. It contributes a more comprehensive understanding of the mechanism driving investment efficiency and optimizing capital allocation.
PELATIHAN KEWIRAUSAHAAN DAN PERHITUNGAN AKUNTANSI BIAYA UNTUK PENINGKATAN EKONOMI DI DESA MUARA Nugraheni, Novita; Paramitha, Diky; Solihat , Iis; Widiastuti, Yeni; Firman, Antares; Abdurrohman Thohir Wijaya, Raden
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3417

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a burgeoning economic sector in Indonesia. SME empowerment policies primarily aim to promote initiatives that mitigate poverty and inequality, generate employment opportunities, enhance exports, and rejuvenate agricultural and rural regions, which were national development priorities in 2006. This community service imparts knowledge of entrepreneurship and emphasizes the significance of calculating the cost of goods sold (COGS) to MSME entrepreneurs in Muara Village, Tangerang Regency. This aims to enable them to ascertain the business plan to implement and maximize profits in a competitive landscape with analogous products while preventing excessive budgeting in merchandise production. The Community Service (PkM) is situated in Muara Village. Muara Village is situated in the northern part of Teluk Naga District. The aims of this community service program are: Imparting information and skills to MSMEs in Muara Village, Teluk Naga District, Tangerang Regency, specifically with training on the calculation of Cost of Goods Sold. Participants are provided with instructions on capturing images intended for the marketing of their items. Participants receive instruction on computing the Cost of Goods Sold (COGS).