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All Journal Jurnal Manajemen Pelayanan Publik Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Paradoks : Jurnal Ilmu Ekonomi Jurnal Penelitian dan Pengabdian Masyarakat Kriez Academy KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Banking & Management Review
Herry Achmad Buchory
Sekolah Tinggi Ilmu Ekonomi Ekuitas
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Evolusi Manajemen Keuangan dan Peran Sistem Informasi Akuntansi dalam Pengambilan Keputusan Perusahaan Brata, Ignatius Oki Dewa; Buchory, Herry Achmad; Kusnara, Hasti Pramesti; Oktavian, Rizky Ferari; Rusli, Yus Djunaedi; Sugandi, Dede
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/emgq0z68

Abstract

This study examines the evolution of financial management theory and the role of Accounting Information Systems (AIS) in corporate decision-making through a descriptive-analytical literature review. Drawing on classical and contemporary academic sources from Scopus-indexed journals and reputable textbooks (1952–2025), the study traces the paradigm shift from administrative cash management toward strategic value creation and long-term sustainability. Six developmental eras are identified: traditional (pre-1950s), formal-quantitative (1950–1960s), capital market and capital structure (1970–1980s), asymmetric information and agency (1980–1990s), behavioral finance (1990–2000s), and digital-sustainable finance (2000–present). Findings show that each era progressively expanded the strategic role of AIS—from mere transaction recording toward decision-support, governance, ESG reporting, and AI-driven real-time analytics. The study contributes a conceptual framework linking financial theory evolution with AIS development, offering a foundation for future empirical research and modern financial management practice
Co-Authors Anantadjaya, Samuel PD Bachmid, Faiz Said Brata, Ignatius Oki Dewa Dede Sugandi Dwitama, Sony Faisal, Ijang Habibulloh, Rijal Hilman, Dede Homan, Hery Syaerul Iskandar, Fatimah Nurjannati Kartini, Titin Nurjannati Kusnara, Hasti Pramesti Laksono Sulistyobudi, Y Tri Nawangwulan, Irma Oktavian, Rizky Ferari Pebriani, Hilda Pramelia, Shanti Riana, Nia Rr Rachmawati Rr Rachmawati Rusli, Yus Djunaedi Setiandy, Cindy Handayani Siska Willy Solihin, Ismail Suganda, Uce Karna Terra Saptina Maulani Titin Kartini, Titin Kartini Vidyana, Nisrina Eka Zaenal Aripin