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Increasing SME Performance Through Quality Information Technology and Top Management Support Iwan Kurniawan; Boge Triatmanto; Diana Zuhroh
Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.008

Abstract

This research aims to analyze the influence of information technology quality and top management support on the performance of the city of Semarang. This research contributes to providing feedback for SME managers or owners in making decisions regarding the importance of digitizing accounting, in this case, the accounting information system. This quantitative research uses an explanatory research approach guided by a questionnaire that tests the relationship and influence between research variables. Data analysis was obtained using the SEM approach by analyzing 132 respondents who had used the accounting information system application for at least one year. The research results show that the quality of information technology use and top management support significantly affect SME performance. The implication of this research underscores the importance of investing in improving the quality of information technology and top management support for the performance of small and medium-sized enterprises (SMEs) in Semarang City. It indicates that the utilization of effective accounting information systems and active support from top management can enhance the competitiveness and operational efficiency of SMEs. Therefore, SME managers or owners need to consider adopting and optimizing accounting information systems in their strategic decision-making processes to enhance business performance and growth.
Pengaruh profitabilitas dan leverage terhadap harga saham pada perusahaan teknologi informasi dan komunikasi di Bursa Efek Indonesia Periode Pra- Covid dan Pasca Covid (2019-2024) Beatrice Phoebe Gantari Manusu; Diana Zuhroh
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16681

Abstract

This study examines the influence of profitability and leverage on stock prices of Technology, Information, and Communication (TIK) sector companies listed on the Indonesia Stock Exchange (IDX) during the pre-pandemic period (2019–2021) and the post-pandemic period (2022–2024). Profitability is measured using Return on Equity (ROE), while leverage is measured using the Debt to Equity Ratio (DER). A quantitative approach with multiple linear regression is applied to 114 observations from 19 companies with complete financial data across both periods. The results of the study indicate that ROE has a positive and significant effect on stock prices in both periods, reaffirming that profitability is a key indicator considered by investors in the ICT sector. Conversely, DER does not exhibit a significant effect on stock prices in either period, suggesting that leverage levels are not a primary consideration for investors when making investment decisions, regardless of whether market conditions are depressed or have returned to stability. Simultaneously, ROE and DER jointly influence stock prices, implying that companies need to strengthen their profitability and maintain healthy leverage in order to preserve firm value.