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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EQIEN - JURNAL EKONOMI DAN BISNIS Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Abdimas Sangkabira Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi, Manajemen, Akuntansi Proceeding of The International Conference on Management, Entrepreneurship, and Business
Kristi Indriyani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA INDUSTRI HOTEL, RESTORAN DAN PARIWISATA DI BEI Aritonang, Grace Gevani; Indriyani, Kristi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1767

Abstract

In 2022 declared Covid-19 a global epidemic, Covid-19 had an impact on the medical, financial and economic sectors. This research was conducted to obtain empirical evidence of financial performance before 2018 and after Covid-19 until 2021 in the hotel, restaurant and tourism industry in Indonesia which are listed on the Indonesia Stock Exchange based on an analysis of profitability, solvency, liquidity, activity and market ratios . This type of research is a comparative study method with a quantitative descriptive approach with 20 samples. The analytical method will use statistical methods from the Statistical Package for the Social Science (SPSS) 25 application, with the current ratio, debt to equity ratio, net profit margin, total assets turnover, and earnings per share. The different test will be carried out using the Wilcoxon test based on data that is not normally distributed. From the results of this study it was concluded that there were significant differences during the Covid-19 pandemic. There was a decline in financial performance in the hotel, restaurant and tourism industries on the Indonesia Stock Exchange.
The Implementation Of Blockchain Technology In Improving Transparency And Reliability Of Financial Reporting Indriyani, Kristi; Wijaya, Shirley
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6244

Abstract

This study explores the implementation of blockchain technology in financial reporting and assesses how it affects organizational financial systems' operational efficiency, dependability, and transparency. Blockchain technology offers a revolutionary method of documenting and confirming financial transactions because of its decentralized, immutable, and real-time ledger structure. The results show that by reducing data manipulation and guaranteeing traceable transaction records, blockchain adoption greatly improves the accuracy, consistency, and reliability of financial information. Businesses that have used blockchain-based financial reporting systems report significant gains in audit timeliness and efficiency as well as decreases in fraud risk, manual recording errors, and reconciliation problems. Verified financial data is readily available in real time, which helps stakeholders and management make better decisions. Despite these benefits, the study points out a number of obstacles that prevent widespread adoption, such as high implementation costs, difficult technological integration with outdated accounting systems, worries about data protection, and a lack of unified and transparent legal frameworks. In particular, regulatory uncertainty makes firms hesitant about legal accountability and compliance. The study's findings are in line with other research, supporting blockchain's potential as a game-changing financial reporting innovation. Future research should concentrate on creating scalable implementation models, improving system interoperability, and analyzing long-term cost-benefit implications, according to the study's conclusion. In order to promote the wider and more sustainable deployment of blockchain technology in the financial industry, legislators and standard-setting organizations are also urged to create thorough regulatory rules.
Co-Authors Aritonang, Grace Gevani Cakranegara, Pandu Adi Dimaz Ramananda Ewhidar Ewhidar Grace Gevani Aritonang Jonathan Lampatar Siregar Ramananda , Dimaz Shirley Wijaya Siregar, Jonathan Lampatar Tampubolon, Sendi Ardian Unas, H.Arron Daud Waruwu, Mawarni Wijaya, Shirley