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All Journal Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Social Politics and Governance (JSPG) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) INVOICE : JURNAL ILMU AKUNTANSI AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Contemporary Journal on Business and Accounting International Journal of Community Service (IJCS) Eduvest - Journal of Universal Studies Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Jurnal Bisnis dan Manajemen West Science Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Economic Research and Financial Accounting Jurnal Media Akademik (JMA) IJMA Jurnal Social Society JER IECON: International Economics and Business Conference Optimum: Jurnal Ekonomi dan Pembangunan Journal Development Manecos Jurnal Penelitian IPTEKS Harmoni Economics: International Journal of Economics and Accounting
Muchriana Muchran
Universitas Muhammadiyah Makassar
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Budgeting Research from Traditional Investment Appraisal Towards Strategic and Sustainable Approaches- A Systematic Literature Review Rusmanhadi Takbir; Didit Saputra; Nurla Nurla; Fatmawati Fatmawati; Musdalifah Muis; Muchriana Muchran
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12340

Abstract

Penelitian mengenai capital budgeting decision mengalami perkembangan yang signifikan seiring dengan meningkatnya kompleksitas lingkungan bisnis, transformasi digital, serta tingginya tuntutan terhadap pengambilan keputusan investasi yang lebih strategis. Meskipun demikian, berbagai penelitian terdahulu masih didominasi oleh pembahasan mengenai efektivitas metode evaluasi investasi secara parsial tanpa memberikan sintesis konseptual yang komprehensif mengenai arah evolusi kajiannya. Oleh karena itu, penelitian ini bertujuan untuk memetakan perkembangan literatur, mengidentifikasi tren penelitian, mensintesis tema-tema utama, serta merumuskan agenda penelitian masa depan terkait capital budgeting. Menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan pedoman PRISMA 2020, sebanyak 20 artikel dari jurnal terakreditasi SINTA dan bereputasi internasional periode 2020–2026 dianalisis melalui thematic analysis dan narrative synthesis. Hasil penelitian menunjukkan bahwa kajian berkembang melalui empat fase utama, yakni Traditional Investment Appraisal, Performance-Oriented, Risk-Based, hingga Strategic and Sustainable Capital Budgeting. Ditemukan pergeseran fokus dari sekadar penggunaan teknik konvensional seperti Net Present Value dan Internal Rate of Return menuju integrasi manajemen risiko, teknologi Big Data, serta kriteria Environmental, Social, and Governance (ESG). Penelitian ini memberikan kontribusi nyata melalui penyusunan model evolusi dan agenda riset komprehensif yang bermanfaat bagi akademisi maupun praktisi di masa mendatang.Research regarding capital budgeting decisions has experienced significant development alongside the increasing complexity of the business environment, digital transformation, and demands for strategic investment decisions. Despite these advancements, previous studies remain dominated by discussions on the effectiveness of evaluation methods without providing a comprehensive conceptual synthesis regarding the evolutionary direction. Therefore, this research aims to map literature developments, identify research trends, synthesize themes, and formulate a future research agenda related to capital budgeting. Using a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines, 20 articles from SINTA-accredited and internationally reputable journals for the 2020–2026 period were analyzed through thematic analysis and narrative synthesis. The results show that the study develops through four main phases: Traditional Investment Appraisal, Performance-Oriented, Risk-Based, and Strategic and Sustainable Capital Budgeting. Furthermore, a focus shift was found from conventional techniques like Net Present Value and Internal Rate of Return towards theintegration of risk management, Big Data technology, and Environmental, Social, and Governance (ESG) criteria. This study provides a tangible contribution by developing a comprehensive evolutionary model and research agenda beneficial for both academics and practitioners.
Dividend Policy and Its Impact on Financial Performance and Corporate Social Responsibility: a Literature Study Abdullah Abdullah; Muchriana Muchran
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.1025

Abstract

This study aims to investigate the relationship between dividend policy, financial performance, and Corporate Social Responsibility (CSR) through a comprehensive literature review approach. Dividend policy remains a critical financial decision that not only reflects a firm's profitability but also signals its commitment to stakeholders, including its social and environmental responsibilities. The study employs a qualitative, descriptive method based on a systematic review of 20 peer-reviewed journal articles published between 2010 and 2024. The analysis reveals that dividend policy has a significant positive impact on financial performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin. However, the interaction between dividend policy and CSR is more nuanced: firms with high CSR commitments tend to retain earnings for long-term sustainability projects, while firms with low CSR scores often use high dividend payouts as a signaling mechanism. Additionally, contextual factors such as governance quality, firm size, industry type, and regional economic conditions play moderating roles. The findings suggest the need for an integrative framework that considers both financial and non-financial dimensions in dividend policy formulation. This study contributes to the literature by bridging the gap between financial decision-making and stakeholder theory, offering practical insights for managers, investors, and policymakers.
A Review of The Regional Tax Budget Setting For Kepulauan Selayar Regency in 2023 Aspa Ansyarif Khalid; Muchriana Muchram
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.1802

Abstract

This article discusses the analysis of the regional tax budget and regional levies in Selayar Islands Regency in 2023. This study aims to examine the determination of regional tax targets and regional levies in the 2023 Regional Revenue and Expenditure Budget (APBD) of Selayar Islands Regency based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The research method used is a qualitative descriptive method by analyzing secondary data in the form of the 2023 Selayar Islands Regency Budget. The results of the study show that the determination of regional tax and regional levy targets in the 2023 Selayar Islands Regency Budget has taken into account regional macroeconomic policies, the potential for regional taxes and regional levies, the provision of relief, reduction, exemption, and postponement of payments on the principal and/or sanctions of regional taxes and regional levies, as well as national fiscal policies and fiscal incentives carried out to support investment ease policies. However, there are still obstacles in the realization of the local government budget that need to be further evaluated.
Kinerja Keuangan Pasca-Merger dan Akuisisi: Tinjauan Literatur tentang Managerial Hubris, Premi Akuisisi, dan Risiko Impairment Goodwill Urmila AzZahra; Ainun Zakinah; Hasriani Hasriani; Andi Muhammad Fatwa; Ismartono Balango; Muchriana Muchran
Bata Ilyas Journal of Accounting Vol 7, No 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v7i2.12386

Abstract

Merger dan akuisisi (M&A) bertujuan menciptakan sinergi, meningkatkan efisiensi, dan memperkuat daya saing perusahaan. Namun, manfaat ekonomi pasca-M&A tidak selalu terealisasi karena keberhasilan transaksi dipengaruhi oleh kualitas keputusan investasi, ketepatan valuasi, dan kemampuan integrasi. Penelitian ini bertujuan menyintesis hubungan antara managerial hubris, premi akuisisi, goodwill, risiko impairment, dan kinerja keuangan pasca-M&A. Penelitian menggunakan pendekatan Systematic Literature Review (SLR) terhadap 10 artikel utama periode 2021–2025 yang dianalisis secara tematik dan naratif. Hasil kajian menunjukkan bahwa managerial hubris dapat mendorong estimasi sinergi yang terlalu optimistis dan pembayaran premi akuisisi yang tinggi, sehingga meningkatkan nilai goodwill dan risiko impairment ketika manfaat ekonomi yang diproyeksikan tidak terealisasi. Pengalaman akuisisi juga tidak secara otomatis meningkatkan kinerja, tetapi perlu diubah menjadi pembelajaran organisasi dan kapabilitas integrasi. Selain itu, kompetensi manajerial dan tata kelola berperan dalam meningkatkan kualitas keputusan dan membatasi diskresi dalam pelaporan goodwill. Kajian ini menegaskan pentingnya pendekatan terintegrasi dalam menganalisis kinerja pasca-M&A dengan menghubungkan perilaku manajerial, kualitas valuasi, realisasi sinergi, goodwill, dan tata kelola perusahaan.Mergers and acquisitions (M&A) are corporate growth strategies aimed at creating synergies, improving efficiency, and strengthening firms’ competitive positions. However, the expected economic benefits of M&A are not always realized, as transaction outcomes depend on the quality of investment decisions, valuation accuracy, and post-acquisition integration capabilities. This study aims to synthesize the relationships among managerial hubris, acquisition premiums, goodwill, impairment risk, and post-M&A financial performance. A Systematic Literature Review (SLR) approach was employed to analyze 10 key articles published between 2021 and 2025. The selected studies were synthesized using thematic and narrative analysis. The findings indicate that managerial hubris may lead to overly optimistic synergy estimates and excessive acquisition premiums, thereby increasing recognized goodwill and the risk of impairment when projected economic benefits fail to materialize. Acquisition experience does not automatically improve performance; rather, it must be transformed into organizational learning and effective integration capabilities. Managerial competence and corporate governance mechanisms also play important roles in improving decision quality and constraining managerial discretion in goodwill reporting. This review highlights the importance of an integrated approach to understanding post-M&A performance by linking managerial behavior, valuation quality, synergy realization, goodwill consequences, and corporate governance mechanisms.
Advances in digital technology Building Customer Loyalty through Trust and Satisfaction The Role of Service Quality and Product Value in the Digital Banking Era Wahyudin Yahya; Andi Mappatompo; Muchriana Muchran
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/740409

Abstract

This study aims to analyze the influence of e-service quality and product value on e-trust and e-satisfaction, and their effect on the e-loyalty of BRImo application users, both directly and through e-trust and e-satisfaction as mediating variables. A quantitative survey approach was used, involving 180 BRImo customers aged 18-35 years at the BRI Bantaeng Lamalaka Unit branch office. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that e-service quality and product value have a positive and significant effect on e-trust and e-satisfaction, but no significant direct effect on e-loyalty. E-trust and e-satisfaction have a positive and significant effect on e-loyalty, and both act as significant mediators in the relationship between e-service quality and product value on e-loyalty. These findings confirm that customer loyalty in digital banking is built through indirect mechanisms, making the strengthening of trust and satisfaction a key strategy for improving BRImo customer loyalty.
Penggunaan Artificial Intelligence dalam Pelaksanaan Audit oleh Kantor Akuntan Publik A Systematic Literature Review Muh Risnandar; Muchriana Muchran; Ramly Ramly
Jurnal Bisnis dan Manajemen West Science Vol 5 No 01 (2026): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v5i01.3087

Abstract

Perkembangan teknologi digital telah mendorong transformasi signifikan dalam profesi audit, khususnya melalui pemanfaatan Artificial Intelligence (AI) oleh Kantor Akuntan Publik (KAP). AI menawarkan kemampuan analisis data skala besar, otomatisasi prosedur audit, serta peningkatan efisiensi dan kualitas audit. Namun, hasil penelitian terdahulu menunjukkan temuan yang beragam terkait efektivitas penerapan AI dalam audit, baik dari sisi manfaat maupun tantangan implementasinya. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara sistematis perkembangan penelitian mengenai penggunaan Artificial Intelligence dalam pelaksanaan audit oleh Kantor Akuntan Publik, mengidentifikasi bentuk dan jenis pemanfaatannya, serta menganalisis manfaat dan tantangan yang dihadapi. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA terhadap artikel ilmiah yang dipublikasikan dalam rentang tahun 2020–2025. Hasil kajian menunjukkan bahwa AI telah dimanfaatkan dalam berbagai tahapan audit, mulai dari perencanaan berbasis risiko, pengujian pengendalian internal, prosedur substantif, deteksi kecurangan dan continuous auditing. Pemanfaatan AI terbukti mampu meningkatkan efisiensi waktu, memperluas cakupan pengujian hingga seluruh populasi data, serta mendukung peningkatan kualitas audit. Namun demikian, efektivitas penerapan AI sangat dipengaruhi oleh kesiapan sumber daya manusia auditor, kompetensi teknologi, dukungan infrastruktur,kerangka regulasi dan etika profesi. Penelitian ini menyimpulkan bahwa Artificial Intelligence sebaiknya diposisikan sebagai alat pendukung pengambilan keputusan auditor, bukan sebagai pengganti pertimbangan profesional. Temuan ini diharapkan dapat memberikan kontribusi teoretis bagi pengembangan literatur audit berbasis teknologi serta kontribusi praktis bagi KAP dan regulator dalam menghadapi transformasi digital.
Comparative analysis of leading and lagging techniques in investment strategies Detri Heri Gemita; Muchriana Muchran; Mira Mira
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 16 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v16i1.13641

Abstract

This research compares the accuracy and performance of leading and lagging indicators in predicting stock price movements on the IDXGrowth30 index over a three-year period from January 2021 to December 2023. Leading indicators provide signals before a trend forms, while lagging indicators confirm trends after price movements have occurred. The Relative Strength Index (RSI) is used as a representation of the leading indicator, while the Parabolic Stop and Reverse (Parabolic SAR) represents the lagging indicator. This study evaluates the effectiveness of technical indicators in supporting investment decisions based on signaling theory. The results show that RSI has an accuracy rate of 94%, higher than Parabolic SAR's 39%, and also generates a larger return (14.652 compared to 3.032). These findings indicate that RSI is more effective in providing fast and accurate signals for growth-oriented stocks. This research fills a gap in the literature regarding the comparison of technical indicators on the IDXGrowth30 index, although the generalization of results remains limited.
Co-Authors A Ifayani Haanurat Abdullah Abdullah Adesty, Adesty Ainun Zakinah Alam Tauhid Syukur, Alam Tauhid Alif Ridhotullah Ichsan Amanda, Ulya Amelia Rezki Septiani Amin Amraini, Amraini Amran Amran Amril Amril Andi Arman Andi Jam’an Andi Jam’an Andi Mappatompo Andi Muhammad Fatwa Ani Selviyanti Annisa Nurul Fajri Arizah, Ainun Arsal, Muryani Arsyad Arsyad Aspa Aspa Ansyarif Khalid Awal, Arif Ayu Andini Ayudina, Rika Dela Angreni Detri Heri Gemita Diani, Nurwidiani Didit Saputra Dilla Safira Elvi Amira Marsyida Fadillah, Mutiara Fahdah, Dina Fatmawati Fatmawati Haerunnisa Haerunnisa, Haerunnisa Hajrah Hajrah, Hajrah Hakib , Andi Harfina Handayani Hasma Fitrayanti Hasriani Hasriani Ika Nurinsana Zahra Ikhtiar Arta, Cut Putri Indrayani, Hesti Insirat, Mutahira Nur Ismartono Balango Jam’an, Andi Khatimah, Khusnul Leli, Leli Lestari, Belinda Linda Arisanty Razak M. Yogi Riyantama Isjoni M.Yusuf.K Marsyida, Elvi Amira Masrullah, Masrullah Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muh Ilham Muh Ramly Muh Rifki Suaib Muh Risnandar Muhammad Khaedar Sahib Musdalifah Muis Mutiara, Ode Nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Nur Fadia Fadilah Nur Inayah Nur, Recky Pratiwi NurAfni NurAfni Nurhayati Nurhayati Nurjanna Nurjanna Nurla Nurla Nurul Mumtazah Simpajo Nurwidiani, Nurwidiani Pebryana Indah Sari Pratiwi, Nurul Rezky Puspitasari, Ningsih Putri Handayani Bachtiar Putriani, Dhiza Rahma, Besse Raihana Ramadani, Sumira Putri Ramadhani, Diva Novita Ramly, Ramly Rasnawati Rasnawati Ridwan, Mukminati Rizka Safitri, Rizka Rosita Rusmanhadi Takbir Sarah Zettira Agam Darwis Simpajo, Nurul Mumtazah Siti Aisyah Sulisyanti, Rini SUMARNI Sunarti Syaifudin, Akhmad Mufly Umar, Wahyuni Urmila AzZahra Usman, Nur Alfriani Wahyudi , Andi Nurdiansyah Wahyudin Rahman Wahyudin Yahya Wahyudin Yahya Yusuf. K, Muhammad