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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan
Meinanda Kurniawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengembangan Desain Antarmuka Pengguna dan Pengalaman Pengguna pada Aplikasi Keuangan Korporat Menggunakan Metode Goal Directed Design (Studi Kasus: PT Bukit Asam TBK) Intania Prabadianti; Mery Citra Sondari; Meinanda Kurniawan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.675

Abstract

Seiring berjalannya waktu, kebutuhan perusahaan akan bertambah. Salah satu kebutuhan tersebut adalah aplikasi pengelola keuangan perusahaan. Pada PT Bukit Asam Tbk terdapat permintaan atas pengembangan aplikasi internal perusahaan, yaitu CISEA untuk memiliki fitur terkait keuangan korporat. Oleh karena itu, penelitian ini bertujuan untuk mengetahui kebutuhan pegawai level management terhadap aplikasi corporate finance di CISEA, mengetahui cara menerapkan metode goal-directed design untuk mengembangkan aplikasi corporate finance di CISEA, serta mengetahui evaluasi desain antarmuka pengguna dan pengalaman pengguna aplikasi corporate finance di CISEA. Penelitian dilakukan menggunakan metode goal-directed design dengan melibatkan 6 narasumber untuk proses pengumpulan data kebutuhan. Hasil penelitian menunjukkan bahwa semua level manajemen saat ini membutuhkan informasi terkait posisi dana dan rangkuman pencatatan data secara real-time, yang mudah dimengerti, mudah diakses, dan mampu memberikan notifikasi transaksi yang akan jatuh tempo. Akan tetapi, high-level management dan middle level management berfokus pada pemanfaatan dashboard, sedangkan low level management masih membutuhkan fungsi untuk pencatatan data. Hasil penelitian menciptakan rancangan aplikasi corporate finance yang mencakup menu dashboard posisi dana, utang, piutang dan worksheet untuk pencatatan utang, piutang, deposito, dan obligasi. Evaluasi rancangan dilakukan menggunakan USE Questionnaire yang menunjukkan hasil bahwa rancangan aplikasi sangat layak untuk diterapkan.
Pengaruh Foreign Ownership Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45 Faza Muhammad Perkasa; Meinanda Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5261

Abstract

This study aims to empirically examine and analyze the effect of foreign ownership on Return on Assets (ROA) in companies listed on the LQ45 Index for the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis, supported by classical assumption tests and robust standard error to address potential heteroskedasticity. The sample was selected through purposive sampling, consisting of 39 companies that conducted IPOs before 2020 and have complete financial statement data. The results show that foreign ownership has a positive and significant effect on ROA, supporting the hypothesis that the presence of foreign shareholders can enhance company profitability through better corporate governance practices, greater transparency, and stricter managerial monitoring. Meanwhile, control variables such as Debt-to-Asset Ratio (DAR) and Market Capitalization have a significant negative effect on ROA, indicating that higher leverage and larger firm size may reduce asset utilization efficiency. In contrast, Net Profit Margin (NPM) does not have a significant effect on ROA. The findings of this study reinforce the understanding that foreign ownership plays an important role in improving the financial performance of companies in Indonesia, particularly those with high liquidity and large market capitalization, such as those included in the LQ45 Index.
Perilaku Return Saham Berbasis ESG Sebelum dan Saat Krisis: Pendekatan Model Fama-French Tiga Faktor Bilqis Hermawan; Meinanda Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6603

Abstract

This study aims to analyze the return behavior of Environmental, Social, and Governance (ESG)-based stocks in the Indonesian capital market using the Fama-French three-factor model during the pre-crisis period and during the COVID-19 pandemic crisis. The research sample includes individual stocks that were constituents of the SRI-KEHATI Index during the period from May 2017 to May 2023, with data processed on a weekly basis. The analysis method used is pooled ordinary least squares (OLS) regression with the application of robust standard errors to overcome potential violations of classical assumptions. The results show that market factors have a positive and significant effect on ESG-based stock excess returns in both periods, although their sensitivity decreases during the crisis. Company size factors were significant before the crisis but lost their significance during the crisis period, reflecting changes in investor risk preferences. Conversely, the company value factor shows a consistent and increasingly strong role during the crisis period. In addition, abnormal returns on ESG-based stocks are only found in the pre-crisis period. These findings indicate that the mechanism of ESG-based stock return formation is influenced by market conditions and emphasize the importance of adjusting ESG investment strategies in line with the economic cycle.
Co-Authors Bilqis Hermawan Faza Muhammad Perkasa Intania Prabadianti Mery Citra Sondari