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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Informatika Ekonomi Bisnis
Janurika, Renita
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Economics, Econometrics & Finance

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Studi Bibliometrik Komprehensif Terkait Cloud Accounting Janurika, Renita; Munandar, Agus
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1343

Abstract

This study aims to conduct a comprehensive bibliometric analysis of cloud accounting research to map its development, identify influential publications, authors, and sources, and uncover key trends and emerging themes. Using data extracted from the Scopus database and analysed through bibliometric tools such as VOSviewer, the study examines publications spanning the period from 2012 to 2025. The results reveal three distinct research phases initial conceptualization, technology integration, and strategic adoption along with critical hotspots including data security, adoption by MSMEs, system interoperability, and regulatory compliance. Furthermore, recent literature highlights the convergence of cloud accounting with emerging technologies such as artificial intelligence and blockchain, signalling new research frontiers. This study sheds new light on the field of cloud accounting, particularly on its evolution and future research opportunities.
The Effect of Return on Equity and Inventory Turnover on Firm Value Moderated by Current Ratio: A Study on the Transportation and Logistics Sector in Indonesia A, Puti Indah Balqis; Janurika, Renita; Sianturi, Rolas Tarida; Gantino, Rilla
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1365

Abstract

This study aims to analyze the effect of Return on Equity (ROE) and Inventory Turnover (ITO) on firm value as measured by Price to Book Value (PBV), as well as to examine the moderating role of the Current Ratio (CR) in companies within the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using panel data regression on 110 observations obtained through purposive sampling. Secondary data from annual financial statements were analyzed using the Common Effect Model with robust standard errors. The results indicate that ROE does not have a significant effect on PBV, while Inventory Turnover and Current Ratio have a negative and significant effect on PBV. Moderation analysis reveals that the Current Ratio does not moderate the relationship between ROE and PBV but strengthens the effect of Inventory Turnover on PBV. These findings suggest that market responses to financial performance are contextual and influenced by the balance between operational efficiency and corporate liquidity, implying that firm value should not be assessed based on a single financial ratio but through the interaction of multiple financial performance indicators.
Studi Bibliometrik Komprehensif Terkait Cloud Accounting Janurika, Renita; Munandar, Agus
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1343

Abstract

This study aims to conduct a comprehensive bibliometric analysis of cloud accounting research to map its development, identify influential publications, authors, and sources, and uncover key trends and emerging themes. Using data extracted from the Scopus database and analysed through bibliometric tools such as VOSviewer, the study examines publications spanning the period from 2012 to 2025. The results reveal three distinct research phases initial conceptualization, technology integration, and strategic adoption along with critical hotspots including data security, adoption by MSMEs, system interoperability, and regulatory compliance. Furthermore, recent literature highlights the convergence of cloud accounting with emerging technologies such as artificial intelligence and blockchain, signalling new research frontiers. This study sheds new light on the field of cloud accounting, particularly on its evolution and future research opportunities.
The Effect of Return on Equity and Inventory Turnover on Firm Value Moderated by Current Ratio: A Study on the Transportation and Logistics Sector in Indonesia A, Puti Indah Balqis; Janurika, Renita; Sianturi, Rolas Tarida; Gantino, Rilla
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1365

Abstract

This study aims to analyze the effect of Return on Equity (ROE) and Inventory Turnover (ITO) on firm value as measured by Price to Book Value (PBV), as well as to examine the moderating role of the Current Ratio (CR) in companies within the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using panel data regression on 110 observations obtained through purposive sampling. Secondary data from annual financial statements were analyzed using the Common Effect Model with robust standard errors. The results indicate that ROE does not have a significant effect on PBV, while Inventory Turnover and Current Ratio have a negative and significant effect on PBV. Moderation analysis reveals that the Current Ratio does not moderate the relationship between ROE and PBV but strengthens the effect of Inventory Turnover on PBV. These findings suggest that market responses to financial performance are contextual and influenced by the balance between operational efficiency and corporate liquidity, implying that firm value should not be assessed based on a single financial ratio but through the interaction of multiple financial performance indicators.
Co-Authors A, Puti Indah Balqis Agus Munandar Sianturi, Rolas Tarida