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Pengaruh Teknologi Informasi, Kualitas Informasi dan Dukungan Manajemen Puncak terhadap Sistem Informasi Keuangan Mangalindung, Giovani Huiser; Ali, Hapzi
Jurnal Manajemen dan Pemasaran Digital Vol. 1 No. 4 (2023): Jurnal Manajemen dan Pemasaran Digital (Oktober - Desember 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v1i4.81

Abstract

Pengaruh Teknologi Informasi, Kualitas Informasi dan Dukungan Manajemen Puncak terhadap Sistem Informasi Keuangan adalah artikel ilmiah studi pustaka dalam ruang lingkup bidang ilmu. Tujuan artikel ini membangun hipotesis pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Objek riset pada pustaka online, Google Scholar, Mendeley dan media online akademik lainnya. Metode riset dengan library risearch bersumber dari e-book dan open access e-journal. Analisis deskriftif kualitatif. Hasil artikel ini: 1) Teknologi Informasi berpengaruh terhadap Sistem Informasi Keuangan; 2) Kualitas Informasi berpengaruh terhadap Sistem Informasi Keuangan; dan 3) Dukungan Manajemen Puncak berpengaruh terhadap Sistem Informasi Keuangan.
The Influence of Profitability, Solvability, Firm Size, and Macroeconomics on Cost of Capital With Risk As a Moderating Variable on Multifinance Companies Mangalindung, Giovani Huiser; Manurung, Adler Haymans; Sinaga, Jhonni; Eprianto, Idel
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 4 (2025): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i4.4200

Abstract

This research was conducted to examine the effect of gross profit margin, return on asset, leverage, firm size, oil price, and exchange rate on the cost of capital with risk as a moderating variable of multifinance companies that go public. This research population publishes multifinance companies that go public for the 2016-2023 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 12 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed gross profit margin has a positive and not significant effect on the cost of capital, leverage variable has a positive and significant effect on the cost of capital, return on asset and firm size have negative significant effect on the cost of capital, oil price has a positive significant effect on the cost of capital, exchange rate has a positive and not significant effect. Risk is able to moderate gross profit and firm size have positive and not significant effect on the cost of capital, whereas risk is able to moderate return on asset and leverage have negative and not significant effect on the cost of capital.
The Influence of Balanced Scorecard Implementation and Financial Literacy On Msme Performance: A Literature Review Mangalindung, Giovani Huiser; Hendayana, Yayan
Dinasti International Journal of Management Science Vol. 7 No. 2 (2025): Vol. 7 No. 2 (2025): Dinasti International Journal of Management Science (Novem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i2.5839

Abstract

This article examines the effect of the implementation of the Balanced Scorecard and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs). Using a systematic analysis in the form of a literature review from recent studies, this article reveals that the Balanced Scorecard and financial literacy significantly contribute to improving the performance of MSMEs. The Balanced Scorecard provides a comprehensive framework for performance measurement through four perspectives: finance, customer, internal processes, and learning & growth, enabling MSMEs to translate strategies into operational actions. Financial literacy empowers MSME owners with essential knowledge in financial management, including budgeting, savings, credit management, and investment decisions. This article identifies research gaps in the integrated implementation of the two concepts and proposes future research directions. The findings show that the combination of strategic performance measurement tools with increasing financial literacy creates a synergistic effect on the sustainability and competitiveness of MSMEs. This article contributes to management theory by bridging the Resource-Based View and strategic management perspectives, while offering practical implications for policymakers and practitioners of MSMEs.