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All Journal Winter Journal: IMWI Student Research Journal Jurnal Minfo Polgan (JMP) Cerdika: Jurnal Ilmiah Indonesia Journal of Contemporary Administration and Management (ADMAN)
Novida, Diah Rachmawatie
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences

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Evolusi Sistem Informasi Akuntansi dalam Era Digital: Tinjauan Literatur tentang Tren, Tantangan, dan Peluang Novida, Diah Rachmawatie
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14628

Abstract

Evolusi sistem informasi akuntansi dalam era digital telah mengubah secara fundamental cara perusahaan mengelola dan menganalisis data keuangan. Penelitian ini merupakan tinjauan pustaka dengan pendekatan kualitatif yang bertujuan untuk mengidentifikasi tren, tantangan, dan peluang dalam digitalisasi sistem informasi akuntansi. Data dikumpulkan dari Google Scholar untuk periode 2008–2025, dengan seleksi ketat dari 40 artikel menjadi 19 artikel yang relevan. Hasil penelitian menunjukkan bahwa tren utama dalam digitalisasi sistem informasi akuntansi meliputi adopsi cloud accounting, big data analytics, dan kecerdasan buatan, yang berkontribusi pada peningkatan efisiensi operasional dan transparansi keuangan. Namun, implementasi sistem ini menghadapi berbagai tantangan, seperti risiko keamanan data, biaya investasi yang tinggi, serta kurangnya literasi digital di kalangan tenaga kerja akuntansi. Studi kasus dari perusahaan besar seperti BCA dan Telkom Indonesia serta UMKM seperti Warung Upnormal menunjukkan bahwa digitalisasi sistem informasi akuntansi dapat meningkatkan efisiensi dan pengambilan keputusan strategis jika diterapkan dengan strategi yang tepat. Penelitian ini memiliki implikasi praktis bagi perusahaan, akademisi, dan regulator dalam memahami pentingnya adopsi teknologi akuntansi untuk meningkatkan daya saing bisnis. Oleh karena itu, diperlukan kebijakan yang mendukung percepatan digitalisasi akuntansi, peningkatan literasi digital tenaga kerja, serta penguatan keamanan sistem untuk menghadapi tantangan di era digital.
Infrastructure Governance and Economic Dynamics: Enhancing National Competitiveness from a Macroeconomic Perspective Rokhadi; Setyawati, Heri Tugas; Novida, Diah Rachmawatie; Hariyanti; Mariyani, Dede
ADMAN: Journal of Contemporary Administration and Management Vol 2 No 1 (2024): April 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/adman.v2i1.173

Abstract

Good infrastructure quality can be one of the key factors in enhancing Indonesia's economic competitiveness. With adequate infrastructure, companies can access markets more efficiently, reduce logistical costs, and increase productivity, all of which will enhance Indonesia's competitive advantage in the global market. This research aims to analyze infrastructure governance and social dynamics in enhancing national competitiveness from a macroeconomic perspective. The research method employed is a literature review with a qualitative approach and descriptive analysis. Data for this research were drawn from reliable academic sources, particularly from Google Scholar, covering the period from 2013 to 2023. The study results indicate that good infrastructure plays a crucial role in maintaining Indonesia's economic sustainability and enhancing national competitiveness. Smooth distribution of goods and services, new investment opportunities, economic inclusivity, and the development of specific sectors serve as tangible evidence of how adequate infrastructure can accelerate economic growth and societal well-being. However, significant challenges such as the need for substantial investment, effective risk management, and adaptability to global economic dynamics need to be carefully addressed to ensure the optimal realization of infrastructure benefits.
The Effect Of Economic Value Added (Eva), Market Value Added (MVA), Refined Economic Value Added (REVA) On Stock Prices And Stock Returns In Manufacturing Companies Listed In Indonesia Stock Exchange Mariyani, Dede; Hariyanti, Hariyanti; Novida, Diah Rachmawatie
Winter Journal: IMWI Student Research Journal Vol. 4 No. 1 (2023): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v4i1.46

Abstract

The development of stock returns of manufacturing companies shows fluctuating movements from year to year. Return movements like this indicate that the condition of the manufacturing company is unstable so that it has an impact on the resulting stock returns. This uncertainty will certainly create its own concerns for investors who will invest in shares in manufacturing companies. With this, it is important for investors to analyze the company's condition first so that the investment made can provide returns. One aspect of the company that can be assessed by investors is the company's performance through financial statements. Helfert (2012: 98) grouped company performance measurements into three groups, namely (1) Earning Measures, (2) Cash Flow Measures, (3) Value Measures. Performance measurement based on value measures is economic value added (EVA), market value added (MVA), and refined economic value (REVA) This performance measurement holds the view that increasing value means also increasing long-term shareholder investment returns. Steward (2013: 115) states that value measures are considered to have capabilities that exceed Another performance measurement, because it takes into account all factors related to the creation (value) of the company that have an impact on the increasing prosperity of shareholders. The purpose of this study is to test EVA, MVA, and REVA against stock prices and stock returns. In this study using a research sample of 104 manufacturing companies taken through random sampling in the period 2014-2016. Data analysis and hypothesis testing in this study used the Partial Least Square Path Modeling (PLS-SEM) method. The results of this study show that EVA, MVA, and REVA have a significant positive relationship with stock price and stock return . By looking at the results of this study, it shows that performance appraisal using the EVA, MVA, and REVA methods has a strong influence on stock prices and stock returns . This shows that value-based valuation is important because every investment cannot escape the consequences of the incurring cost of capital as compensation for the funds used to finance the investment. The return on an investment will only mean that if the amount of return exceeds the cost of capital incurred to realize the investment, measurement certainly requires an accurate valuation method.
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), REFINED ECONOMIC VALUE ADDED (REVA) TERHADAP HARGA SAHAM DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA Meriyani, Dede; Hariyanti; Novida, Diah Rachmawatie
Cerdika: Jurnal Ilmiah Indonesia Vol. 3 No. 12 (2023): Cerdika : Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v3i12.693

Abstract

Tujuan dari penelitian ini adalah untuk menguji EVA, MVA, dan REVA terhadap harga saham dan return saham. Dalam penelitian ini menggunakan sampel penelitian sebanyak 104 perusahaan manufaktur yang di ambil melalui random sampling pada periode 2014-2016. Analisis data dan pengujian hipotesis pada penelitian ini menggunakan metode Partial Least Square Path Modeling (PLS-SEM). Hasil penelitian ini menunjukkan bahwa EVA, MVA, dan REVA memiliki hubungan positif signifikan terhadap harga saham dan return saham. Dengan melihat hasil penelitian ini, memperlihatkan bahwa penilaian kinerja menggunakan metode EVA, MVA, dan REVA mempunyai pengaruh yang kuat terhada harga saham dan return saham. Hal ini memperlihatkan bahwa penilaian berdasarkan value menjadi penting karena setiap investasi tidak dapat melepaskan diri dari konsekuensi munculnya biaya modal sebagai kompensasi atas dana yang digunakan untuk membiayai investasi tersebut. Pengembalian dari suatu investasi akan baru berarti apabila besarnya pengembalian tersebut melebihi biaya modal yang dikeluarkan untuk terwujudnya investasi tersebut, pengukuran tentunya memerlukan metode penilaian yang akurat.
Co-Authors HARIYANTI Hariyanti Hariyanti mariyani, dede Meriyani, Dede Rokhadi Setyawati, Heri Tugas