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Analisis Pengaruh Kinerja Keuangan Terhadap Keputusan Investasi Perusahaan Veronika Christine Mevelia; Thesalonika Djumaifin; Achmad Bagas Djuan Rajendra; Felix Chandra Pranoto; Lisrotul Munawaroh; Ardhi Islamudin
Jurnal Manajemen Bisnis Era Digital Vol. 1 No. 3 (2024): Agustus : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v1i3.194

Abstract

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.
Peran Akuntansi Manajemen Berbasis Teknologi dalam Pengambilan Keputusan Bisnis: Tinjauan Literatur Veronika Christine Mevelia; Diah Indri Anggriyanti; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1055

Abstract

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.
Peran KPK dalam Memberantas Korupsi di Indonesia : Studi Kasus Dugaan Korupsi Program Makan Siang Gratis Veronika Christine Mevelia; Devina Shava Amalia; Tries Ellia Sandari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 3 (2025): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i3.1998

Abstract

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.