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All Journal ATRABIS: Jurnal Administrasi Bisnis (e-Journal) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Majalah Bisnis & IPTEK
Sakti Muda Nasution
Politeknik LP3I Bandung
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Analisis Pengembalian Pendapatan Pada Pelaporan Keuangan Dan Relevansi Nilai Informasi Akuntansi Herru Soerjono; Mira Ismirani Fudsyi; Sakti Muda Nasution; Budi Lesmana; Rumaizha, Riri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2509

Abstract

This research aims to find the relationship between stock returns and profit levels and changes in profits, analyze financial reporting income returns and evaluate accounting values. Income return analysis in financial reporting is the process of evaluating a company's income performance by looking at various factors that influence it, including the income return itself. The purpose of the analysis is to understand sources of income, sales effectiveness, and potential problems that can affect future income. The research method used is an incremental relative association approach in order to determine changes in the relevance of the value of accounting information with financial reporting. The Easton and Harris model is implemented in this research by collecting accounting data over several time periods, as well as observing companies listed on the stock exchange. Hypothesis testing uses econometric tests and multivariate panel regression. The results of the reaserch showed a decrease in the relevance of the value of income returns in financial reporting. The contribution of this researchis the documentation of changes in value relevance in the financial reporting process. The results of the value relevance are only based on the return model, not analyzing the price model.
Peran Manajemen Teknologi Informasi dalam Organisasi Bisnis Herru Soerjono; Mira Ismirani Fudsyi; Sakti Muda Nasution; Zen Munawar
ATRABIS Jurnal Administrasi Bisnis (e-Journal) Vol. 11 No. 2 (2025): ATRABIS: Jurnal Administrasi Bisnis (e-Journal)-Desember2025
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v11i2.2492

Abstract

Penelitian ini bertujuan untuk mengetahui peran manajemen teknologi informasi pada organisasi bisnis dengan pendekatan e-government dalam mengadopsi pengelolaan inovasi. Manajemen teknologi informasiberfokus pada bagaimana membuat sistem informasi beroperasi secara efisien. Metode Penelitian menggunakan metode kuantitatif dan pengumpulan data menggunakan kuesioner. Kuesioner diberikan kepada kepala departemen, pimpinan, dan teknisi dalam organisasi. Hasil penelitian menunjukkan ada pengaruh yang kuat dan postif antara manajemen teknologi informasi dan pengelolaan inovasi yang berhubungan dengan manajemen resiko dan arsitektur bisnis. Hasil penelitian juga merekomendasikan perlunya penerapan atau adopsi peningkatan proses bisnis untuk menjamin agar aplikasi terbaik telah diterapkan untuk menjamin kualitas dari waktu kualitas layanan dan kepuasan pengguna. Rekomendasi hasil penelitian ini meliputi implementasi rencana peningkatan bisnis, fokus pada pelaksanaan rencana peningkatan bisnis yang tepat untuk memastikan kualitas layanan yang tinggi, pengiriman tepat waktu, dan kepuasan pengguna secara keseluruhan.
SROI sebagai Alat Evaluasi: Meningkatkan Akuntabilitas dalam Pengabdian Masyarakat Lesmana, Budi; Sakti Muda Nasution; Mira Ismirani Fudsy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2799

Abstract

Social Return on Investment (SROI) has emerged as a significant evaluation tool for enhancing accountability in community service programs. This article explores how the application of SROI can provide a more transparent and measurable framework for assessing the social, economic, and environmental impacts of community engagement initiatives. Aiming to understand the ways in which SROI can be integrated into evaluation practices, this research employs a qualitative approach, including case studies of several community service programs that have implemented SROI. The findings indicate that SROI not only aids in measuring the social value added by these programs but also increases stakeholder trust and facilitates ongoing monitoring of the impacts generated. Thus, this article concludes that SROI can serve as a vital instrument in efforts to strengthen accountability and transparency in community service initiatives, while also encouraging greater investment in programs that deliver tangible benefits to communities.
Analisis Kinerja Keuangan Berdasarkan Rasio Arus Kas pada PT Primarindo Asia Infrastructure, Tbk. Tahun 2015 – 2019 Yang Terdaftar di Bursa Efek Indonesia Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy
Majalah Bisnis & IPTEK Vol. 14 No. 2 (2021): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/5sgwnd62

Abstract

This study aims to determine how the financial performance based on the cash flow ratio at PT Primarindo Asia Infrastructure, Tbk. 2015 – 2019 Listed on the Indonesia Stock Exchange. The research method used is a quantitative method where after all the required data has been collected, the next step is to analyze the collected data to be understood and processed in the form of explanations. After analyzing and discussing the problem, the authors conclude that the cash flow ratio shows poor financial performance, because the average ratio decreases and is below 1. There are only 2 ratios that are considered good, namely the operating cash flow ratio to interest and cash flow ratio operations to capital expenditures.
Financial Ratio Analysis at PT. Indocement Tunggal Prakarsa Tbk. Registered on The Indonesia Stock Exchange for the 2016 - 2020 Period Silvy Kartikasari; Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy
Majalah Bisnis & IPTEK Vol. 16 No. 1 (2023): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/rm73z581

Abstract

The present study investigates the evaluation of financial ratios, encompassing liquidity, solvency, and profitability ratios, at PT. Indocement Tunggal Prakarsa Tbk., a company listed on the Indonesia Stock Exchange, by analyzing financial reports spanning the period of 2016–2020. The present study employs a quantitative research methodology whereby the collected data is subjected to analysis in order to facilitate comprehension and interpretation through explanatory means. Upon conducting an analysis and subsequent discussion, the authors concluded that the assessment of financial ratios at PT. Indocement Tunggal Prakarsa Tbk. from 2016 to 2020 is primarily founded on liquidity and solvency ratios. The results indicate that the company's financial standing is generally favorable—the profitability ratios of PT. Indocement Tunggal Prakarsa Tbk. from 2016 to 2020, as analyzed through financial ratio analysis, indicates an average unfavorable state.
Co-Authors Budi Lesmana Budi Lesmana Dewi Reniawati Herru Soerjono Karmana, Dedi Lesmana, Budi Mira Ismirani Fudsy Mira Ismirani Fudsyi Nizar Nurzaman Novianti Indah Putri Rakhmini Juwita Rumaizha, Riri Silvy Kartikasari Zen Munawar