Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA Asian Journal of Management Analytics
Khaidar, Akromul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Balance Scorecard and Management Information Systems in Decision Making Through Company Performance Khaidar, Akromul; Taufiq, Abd. Rohman
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p138-144

Abstract

This study aims to analyze the Implementation of Balance Scorecard (BSC) and Management Information System on investment decision making through company performance. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to investment decision making through company performance, while Management Information System (MIS) supports the decision-making process by providing accurate and relevant information. The results of the study indicate that Key Performance Indicators (KPI) and MIS indicators have a significant influence on investment decision making, while performance assessment is unable to mediate BSC and MIS in investment decision making. BSC as a performance management tool provides a comprehensive view of financial and non-financial aspects that are relevant to decision making, while MIS supports the decision-making process by providing accurate and relevant information. Effective BSC and MIS indicators can improve the quality of more accurate and comprehensive investment decisions. The implications of this study support the importance of integrating both tools in strategic decision making in companies.
Analysis of Local Government Financial Ratios and Their Impact on Capital Expenditures for Economic Growth in East Java Province Khaidar, Akromul
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16430

Abstract

This study aims to analyze the effect of regional financial ratios on capital expenditure and their implications for economic growth in East Java Province. The financial ratios examined include the independence ratio, effectiveness ratio, and efficiency ratio as indicators of local government financial performance. Capital expenditure is positioned as an intervening variable that plays a role in supporting infrastructure development and productive sectors. This research employs a quantitative approach using data analysis from regional government financial reports. The results indicate that the regional independence ratio has a positive effect on capital expenditure, which in turn contributes to economic growth. Meanwhile, the effectiveness and efficiency of regional financial management also play a significant role in optimizing the allocation of development budgets.
Co-Authors Abd Rohman Taufiq