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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Management, Accounting & Finance
Taufan Herjanto
Arya Taray Nusantara Foundation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Information Acquisition Costs on Managerial Investment Choices Ardi Armen; Taufan Herjanto
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 3 (2024): July : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i3.220

Abstract

This research examines the impact of information acquisition costs on managerial investment choices, focusing on expenses to gathering, processing, and analyzing data necessary for informed decision-making in investments. The review synthesizes findings from various studies to highlight how these costs influence managerial behaviors, investment strategies, and decision-making processes. Key insights include the trade-offs managers face between the costs of acquiring information and the potential benefits of improved decision quality. Technological advancements and organizational culture are identified as critical factors shaping strategies to mitigate information acquisition costs. Contextual variations, such as market volatility and regulatory environments, further influence the strategies firms adopt in managing these costs
The Role Of Management Skills In Enhancing Financial Decision-Making Among Micro, Small, And Medium Enterprises Erwin Ernestus Kadar Slamet; Selvi Agustina; Taufan Herjanto
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.1541

Abstract

This research aims to investigate the role of management skills in enhancing financial decision-making among Micro, Small, and Medium Enterprises (MSMEs). The study employs a purposive sampling technique to select participants representing various sectors and geographical locations. A semi-structured interview model is utilized to gather data, allowing for an in-depth exploration of participants' perspectives and experiences. Data analysis involves thematic analysis to identify patterns and themes regarding the influence of management skills on financial decision-making within MSMEs. The findings highlight the significance of effective management skills, such as financial literacy, strategic planning, and risk management, in improving the financial decision-making processes of MSMEs, thereby contributing to their overall sustainability and growth. ]
Co-Authors Ardi Armen Erwin Ernestus Kadar Slamet Selvi Agustina