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Big or Small, Profitable or Not: What Do Investors Really Respond To? Busono, Aulia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13184

Abstract

This study aims to understand what factors influence investor responses to companies. Using a mixed methods approach, it analyzes quantitative data from 50 companies listed on the Indonesia Stock Exchange and conducts qualitative interviews with investors and financial analysts. The results show that profitability, measured by Return on Assets (ROA), is the strongest financial factor in attracting investor interest. Company size and institutional ownership also have effects, but their impact is smaller. The study also found that investor emotions, such as trust, hope, and fear, play a big role in investment decisions. Companies that show good financial performance, build trust, and share a strong vision for the future are more attractive to investors. This study contributes to the literature by combining financial metrics and investor psychology to better understand what drives investor behavior. It offers practical insights for companies on strengthening investor relations by focusing on financial performance and emotional factors such as trust and future vision.
Innovation in Marketing: The Emergence of New Technologies Shaping Future Marketing Concepts and Perspectives Majid, M. Majid; Rajiman, Rajiman; Nugraheni , Evy Nahdia Zuliastuti; Busono, Aulia
Devotion : Journal of Research and Community Service Vol. 6 No. 9 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i9.25499

Abstract

Rapid technological advancements have significantly impacted various fields, including marketing. This article examines the emergence of new technologies in the marketing industry and their influence on companies' strategies. The aim of this research is to develop a framework that understands the role and benefits of new technologies in shaping the future of marketing. In this study, researchers investigated various technologies that are on the rise in marketing, such as artificial intelligence, advanced data analytics, location-based marketing, and the application of blockchain technology in marketing campaigns. The researchers analyzed how these technologies have helped companies improve efficiency, target audiences more precisely, and create more personalized customer experiences. In addition, this article also discusses the challenges faced by companies in adopting and integrating new technologies in their marketing strategies. Technological advancements often bring new complexities and paradigm shifts, which can affect the way companies interact with consumers and the market as a whole. Therefore, the researcher proposes a framework that can help companies in understanding and addressing these challenges more effectively. The results of this research show that new technologies have opened up new opportunities in marketing, increased campaign creativity, optimized data management, and expanded brand reach globally. However, to take full advantage of the potential of this technology, companies must understand market shifts, consumer behavior, and industry trends. This article also explores how technology will further transform marketing, urging businesses to proactively adapt and integrate innovations.
The Influence of Environmental, Social, And Governance (ESG) On Asset Quality in the Banking Industry Busono, Aulia; Mildawati, Titik; Kurnia, Kurnia
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9418

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) adoption on asset quality in Indonesian banks between 2019 and 2022. The Non-Performing Loan (NPL) ratio measures asset quality, while control variables include bank size, operating efficiency (BOPO), liquidity (LDR), capital structure (equity to total assets), economic growth (ΔGDP), and inflation.  Conventional banks that are listed on the Indonesia Stock Exchange and regularly release sustainability and annual reports make up the sample. Panel data regression analysis results show that ESG considerably reduces non-performing loans (NPLs), indicating that stronger ESG regulations improve asset quality and reduce credit risk. Equity to Total Assets and BOPO also significantly influence asset quality, while other variables show no significant effects. These findings support Stakeholder Theory and Risk Management Theory by demonstrating that ESG functions as a governance and risk management mechanism that enhances banking stability. This research broadens our understanding of sustainable finance and offers useful advice for bank management and regulators looking to improve ESG implementation.
Sistem Informasi Akuntansi dan Pengendalian Internal: Pengaruhnya Terhadap Kualitas Laporan Keuangan UMK Somad, Abdul; Radjiman, Radjiman; Hadi , Abdul; Busono, Aulia
ProBisnis : Jurnal Manajemen Vol. 17 No. 2 (2026): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Usaha Mikro dan Kecil (UMK). Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data diperoleh melalui penyebaran kuesioner kepada 85 pemilik atau pengelola UMK yang telah melakukan pencatatan keuangan. Teknik analisis yang digunakan meliputi uji validitas, uji reliabilitas, dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan Pengendalian Internal secara parsial maupun simultan berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. Koefisien regresi menunjukkan bahwa Pengendalian Internal memiliki pengaruh yang lebih dominan dibandingkan Sistem Informasi Akuntansi. Nilai koefisien determinasi (R²) sebesar 0,623 mengindikasikan bahwa 62,3% variasi kualitas laporan keuangan dapat dijelaskan oleh kedua variabel tersebut. Temuan ini menegaskan pentingnya integrasi antara sistem pencatatan yang terstruktur dan mekanisme pengawasan yang efektif dalam meningkatkan kualitas pelaporan keuangan UMK. Penelitian ini memberikan kontribusi teoretis dalam pengembangan kajian akuntansi sektor UMK serta implikasi praktis bagi pelaku usaha dan pemangku kebijakan dalam memperkuat tata kelola keuangan yang transparan dan akuntabel.