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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Dinasti International Journal of Education Management and Social Science
Suryaningtiyas, Hendrarini
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Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Meningkatkan Harga Saham Melalui Analisis Kinerja Keuangan pada Bank Himbara yang Tercatat di Bursa Efek Indonesia Suryaningtiyas, Hendrarini
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i2.57645

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap harga saham Bank Himbara yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Bank Himbara, yang terdiri dari bank milik negara, memiliki peran penting sebagai lembaga intermediasi keuangan dalam perekonomian Indonesia. Dengan menggunakan data sekunder berupa laporan keuangan kuartalan dan data historis harga saham, penelitian ini memfokuskan pada enam rasio keuangan utama: Capital Adequacy Ratio (CAR), Return on Equity (ROE), Return on Assets (ROA), Non-Performing Loans (NPL), Net Interest Margin (NIM), dan Loan to Deposit Ratio (LDR). Analisis dilakukan untuk mengidentifikasi hubungan antara rasio-rasio tersebut terhadap perubahan harga saham, serta dampak kenaikan harga saham terhadap dinamika pasar saham bank Himbara. Metode penelitian yang digunakan meliputi analisis regresi linier berganda untuk mengukur pengaruh rasio keuangan terhadap harga saham dan uji statistik untuk mengevaluasi signifikansi hubungan tersebut. Hasil penelitian menunjukkan bahwa rasio keuangan seperti ROE dan ROA memiliki pengaruh positif signifikan terhadap harga saham, sementara rasio NPL memiliki dampak negatif. Selain itu, peningkatan harga saham mempengaruhi volatilitas harga saham, meskipun dampaknya berbeda antar bank. Penelitian ini memberikan kontribusi empiris bagi investor dalam menilai kesehatan keuangan bank sebagai faktor dalam pengambilan keputusan investasi. Selain itu, hasilnya dapat digunakan sebagai acuan oleh akademisi dan praktisi untuk memahami dinamika pasar modal selama periode krisis.
Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Review of Research Trends, Theoretical Perspectives, and Future Agenda Suryaningtiyas, Hendrarini; Oktariswan, Dony
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6018

Abstract

This study aims to map the intellectual developments, thematic trends, and methodological directions of research on BDA and AI in accounting during the 2015–2025 period using a Systematic Literature Review (SLR) approach based on PRISMA guidelines combined with bibliometric analysis of 74 articles. The research process includes identification, screening, eligibility, and inclusion stages, accompanied by a quality assessment using the CASP instrument to ensure methodological validity. The analysis results show that publications on BDA and AI in accounting have increased significantly since 2019, dominated by contributions from developed countries such as the United Kingdom, the United States, and Australia, while developing countries such as Indonesia and Malaysia show a trend of rapid research growth. Methodologically, quantitative research still dominates, followed by qualitative and mixed methods approaches. The bibliometric analysis results place The British Accounting Review, Journal of Business Ethics, and Technological Forecasting and Social Change as the most productive journals, with prominent authors such as Moll, Munoko, and Dwivedi as key contributors to the global citation network. The keyword co-occurrence map reveals two major orientations in the literature: technology-driven accounting research, which focuses on automation, predictive auditing, and machine learning, and value-driven research, which emphasizes transparency, sustainability reporting, and institutional legitimacy. These findings reinforce the relevance of Decision Usefulness, Legitimacy, and Agency Theory in explaining the dynamics of technology adoption in accounting. Theoretically, this study broadens the understanding of the digital accounting knowledge ecosystem and future research directions related to ethics, data governance, and the integration of AI in auditing and sustainability reporting. Practically, the results provide implications for educators, practitioners, and regulators to strengthen analytical competencies, AI governance policies, and the development of technology-based accounting curricula.
Co-Authors Oktariswan, Dony