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All Journal Interdisciplinary Social Studies International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Sriayu Saputri Situmeang
Politeknik Manufaktur Negeri Bangka Belitung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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ANALYSIS OF FACTORS AFFECTING COMPANY VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2012-2015 PERIOD Sriayu Saputri Situmeang; Rina Bukit; Tapi Anda Sari Lubis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1156

Abstract

This study aims to determine the analysis of the factors that influence the value of companies with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2012-2015 period. This research is a research with a causal associative approach. The method of determining the sample for this study is the proportional stratified random sampling method, namely the population is grouped according to the type of industrial sector. From each of these groups, a number of samples were determined proportionally and selected randomly. The results of the study show that simultaneously the variables Leverage, Profitability, Company Size and Investment Opportunity Set have an effect on Firm Value in manufacturing companies listed on the IDX for the period 2012 – 2014,
The Effect of Cracked Soil on Slope Stability on the Karo Regency Boundary Road – Panji Sta 26+000, North Sumatra Province Edward Piter Siagian; Indrasurya B. Mochtar; Noor Endah Mochtar; Sriayu Saputri Situmeang
Interdisciplinary Social Studies Vol. 5 No. 1 (2025): Regular Issue: October-December 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i1.976

Abstract

The landslide incident on the Karo Regency Boundary Road – Panji STA 26+000, North Sumatra Province, showed a decrease in slope stability as indicated by a safety factor (sf) value of less than 1.00. This study aims to analyze the causes of slope instability influenced by the cracked soil phenomenon and heavy rain. The slope stability analysis research method was carried out using Geo5 software based on the limit equilibrium method. The simulation results with the Geo5 application on the original soil conditions showed a safety factor (sf) value of 2.10 which indicated that the slope was in a safe and stable condition. However, after the cracked soil parameters and heavy rain intensity were entered into the Geo5 application, the analysis results showed a drastic decrease in the safety factor (sf) value to 0.93 which indicated that the slope was in an unsafe condition or a landslide. The cracked soil phenomenon increased the infiltration path of rainwater which then accelerated the increase in pore water pressure and weakened the shear strength of the soil, causing landslides.
Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis Asrie Dyah; Alfiany Alim Imro’ah; Mildazani, Mildazani; Sheilla Amanda Putri; Sriayu Saputri Situmeang
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7734

Abstract

Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.
Co-Authors Alfiany Alim Imro’ah Asrie Dyah Edward Piter Siagian Indrasurya B. Mochtar Mildazani, Mildazani Noor Endah Mochtar Rina Bukit Sheilla Amanda Putri Tapi Anda Sari Lubis