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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Cakrawala : Management Science Journal
Mirna Triana
Universitas Widyatama
Economics, Econometrics & Finance

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Tracing the Trajectory of Accounting Information Research for Managerial Decision-Making: A Bibliometric and Science Mapping Analysis Mirna Triana; Rima Rachmawati; Herry Achmad Buchory; Andry Arifian Rachman; Rita Yuniarti
CAKRAWALA : Management Science Journal Vol. 3 No. 1 (2026): Cakrawala Management Science Journal - Mei
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/p73q9b08

Abstract

This study examines the dominant themes and emerging trajectories of accounting information for managerial decision-making using bibliometric analysis and science mapping. The data were retrieved from the Scopus database, which covers 626 publications published between 2010 and 2025. Biblioshiny and VOSviewer were used to map publication trends, author productivity, country contributions, leading journals, and keyword co-occurrence patterns. The findings show a marked increase in research output after 2022, reaching 93 publications by 2025. The United States and China were the leading contributing countries, whereas Pamucar D was the most prolific author. The most prominent publication outlets were Expert Systems with Applications, Journal of Cleaner Production, and IEEE Access. Keyword analysis reveals a growing convergence among decision support systems, artificial intelligence, and management accounting tools, indicating a shift toward data-driven and technology-enabled managerial decision-making. These findings provide a structured overview of the thematic evolution of the field and future research directions.
The Effect of Profitability on Stock Prices of LQ45 Firms Mirna Triana; Christine Debbie
CAKRAWALA : Management Science Journal Vol. 2 No. 2 (2025): Cakrawala Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/08s29f71

Abstract

This study aims to examine the impact of profitability, measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), on stock prices of companies listed in the LQ45 index of the Indonesia Stock Exchange between 2021 and 2023. The results show that only NPM significantly affects stock prices, while ROA and ROE do not have a significant individual effect. The F-test indicates that all three profitability ratios together have a significant effect on stock prices, suggesting that although individual ratios may not sufficiently explain stock price movements, their combined effect provides a more complete picture of a company’s financial health. The Fixed Effect Model (FEM) used in this study effectively controls for unobserved heterogeneity among companies. The adjusted R² value of 47.1% suggests that while profitability plays an important role in explaining stock price variation, other factors such as market sentiment, macroeconomic conditions, and external variables also influence stock prices. The findings highlight that investors tend to assess profitability through a composite approach, considering multiple financial ratios together rather than relying on a single metric. This study provides valuable insights into how investors react to financial signals in emerging market contexts and emphasizes the importance of external factors in shaping investment decisions
Co-Authors Andry Arifian Rachman Christine Debbie Herry Achmad Buchory Rima Rachmawati Yuniarti, Rita