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Andri Putra Kesmawan
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INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 2 No. 4 (2025): June" : 10 Documents clear
Factors Affecting Firm Value Silitonga, Juliarta Elisabeth; Talitha Nabila; Muhammad Khoiri Luthfi; Dona Olivia Sihombing; An Suci Azzahra
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.550

Abstract

This Study aims to analyze the effect of Debt to Equity Ratio (DER), Divident Payout Ratio (DPR) and Price to Book Value (PBV) on firm value in the energy sector listed on the Indonesia Stock Exchange. Using data for the period 2019 to 2023 as a sample, this study examines the relationship between these three financial ratios and firm value as measured by Price to Book Value (PBV). The analysis methods used are classical assumption test, multiple linear regression, descriptive statistics, coefficients of determinations, t test and f test to determine the significant effect of each variable on firm value.
Analysis of the Acceptance of Quick Response Indonesian Standard (QRIS) as a Payment Method in South Kalimantan Using the Technology Readiness Acceptance Model (TRAM) and Perceived Risk Pricillia, Virjean; Tricahyono, Dodie
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.703

Abstract

The study aims to determine and analyze the influence of Technology Readiness, Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Attitude on Intention of Use and Actual System Use of QRIS use in South Kalimantan. This study framework is a combination of Technology Readiness (TR) and Technology Acceptance Model (TAM) that called Technology Readiness and Acceptance Model (TRAM) with Perceived Risk also included in this model to provide a robust integrated framework of QRIS acceptance. The data collected through by online questionnaires, which were analyzed using Structural Equation Modeling (SEM) and Partial Least Square (PLS) method. Data analysis of 400 respondents showed that Technology Readiness has a positive and significant effect on Perceived Usefulness, Perceived Ease of Use, and Intention to Use. Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Attitude. Perceived Risk has a negative and significant effect on Attitude and Intention to Use. Attitude has a positive and significant influence on Intention to Use. Intention to Use has a positive and significant influence on Actual System Use
The Use of Big Data and Business Intelligence in Management Accounting Decision Making Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hidayati, Cholis
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.706

Abstract

Digital transformation drives a paradigm shift in management accounting, where Big Data and Business Intelligence (BI) now play a strategic role in supporting data-based decision making. This article aims to comprehensively examine how the integration of the two technologies improves the effectiveness, speed, and accuracy of the managerial accounting process. The method used is a literature study with a descriptive qualitative approach, reviewing accredited scientific publications for the 2020–2025 period. The results of the study show that Big Data provides real-time data volume and diversity (5V), while BI processes raw data into interactive and predictive visual information that supports budgeting, forecasting, and what-if analysis. The synergy of the two allows for more timely anomaly detection, performance prediction, and strategic recommendations, while minimizing the risk of human error. On the other hand, the implementation of Big Data and BI faces significant challenges related to IT infrastructure, Human Resource competency, system integration, and data security and governance. To that end, organizations need to prepare a digital roadmap that includes HR training, information system audits, and data protection policies, supported by top management commitment and long-term investment. In conclusion, the combination of Big Data and BI is not just a technical tool, but a strategic pillar that transforms management accounting into a proactive, predictive, and value-added function for companies in the digital era.
Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Net Interest Margin (NIM) terhadap Non Perfoaming Loan (NPL) Septiani, Sabrina; Rahmawati, Suci; Triyadi, Triyadi
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.710

Abstract

Penelitian ini bertujuan mengetahui pengaruh Beban Operasional Pendapatan Operasional dan Net Interest Margin terhadap Non Performing Loan pada PT Bank Victoria Internasional Tbk baik secara parsial dan simultan. Metode penelitian yang digunakan penulis dalam menyusun jurnal adalah metode kuantitatif, yaitu melakukan penelitian yang menggambarkan keadaan keuangan perusahaan yang dinyatakan dalam bentuk angka. Pengumpulan data dilakukan dengan pengambilan batas sekunder berupa laporan keuangan PT Bank Victoria Internasional Tbk yang terdaftar dibursa efek Indonesia dengan menggunakan laporan berupa neraca dan laba rugi periode 2013 sampai dengan 2023. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, uji kelayakan model (uji koefisien korelasi, uji koefisien determinasi dan uji F) dan uji hipotesis T menggunakan perangkan lunak SPSS versi 26. Hasil penelitian menunjukan bahwa Beban Operasional Pendapatan Operasional dan Net Interest Margin secara simultan tidak berpengaruh terhadap Non Performing Loan pada PT Bank Victoria International Tbk. pada periode 2013-2023, dengan nilai sig. (0,128) > 0.05.
The Influence of Live Streaming, Online Customer Reviews, and Viral Marketing on Purchasing Decisions for Purbasari Products by Generation Z on E-Commerce Platforms Tiktok Shop and Shopee Najichah, Nurul Lailatun; Widarta, Widarta
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.723

Abstract

This study aims to analyze the influence of live streaming, online customer reviews, and viral marketing on purchasing decisions of Purbasari products by Generation Z on the e-commerce platforms: TikTok Shop and Shopee. The rapid development of information and communication technology, Generation Z are very connected to technology tend to search for information and make transactions online. The research method used is quantitative with primary data collection through questionnaires distributed to 100 respondents. The results of the analysis show that live broadcasts and viral marketing have a positive and significant influence on purchasing decisions, while online customer reviews show a positive but insignificant influence. This study provides insight for business practitioners in optimizing digital marketing strategies, especially in utilizing live streaming and viral marketing features to increase interaction with consumers. The results of this study are expected to be a reference for further research in the field of digital marketing and consumer behavior.
Effect of Fraud Triangle on Financial Statement Fraud (Empirical Study on Transportation and Logistics Subsector Companies on the Indonesia Stock Exchange for the Period 2021-2024) Silitonga, Juliarta Elisabeth; Nabila, Talitha; Sihombing, Dona Olivia; Luthfi, Muhammad Khoiri; Azzahra, An Suci
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.728

Abstract

This study aims to analyze the effect of the Fraud Triangle consisting of pressure, opportunity, and rationalization on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial statement fraud is a form of manipulation that can harm investors and damage the integrity of the capital market. The research method used is quantitative with an emphasis on empirical studies. The data used are financial reports and annual reports of companies sampled as many as 12 companies using financial reports for 2021-2024 using purposive sampling method. The analysis technique used is multiple regression to determine the effect of each variable in the Fraud Triangle, namely DER, TATO and ROE on the condition of the financial statements evaluated using the Beneish M-Score. Research findings, pressure and opportunity have a significant impact on the state of financial statement fraud, while rationalization does not have a significant impact on financial statements which provides important implications for regulators and business people to improve internal monitoring and   development to prevent the occurrence of financial statement conditions.
The Effect of Financial Statements on Investment Decisions: Case Study of 10 Public Companies Silitonga, Juliarta Elisabeth; Izzati, Dina; Zahrani, Vista Alisha; Panggabean, Fitri Yani
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.742

Abstract

This study aims to analyze the influence of financial statements on investment decisions in public companies in Indonesia. Using a qualitative approach through a case study method, this research examines ten companies listed on the Indonesia Stock Exchange. Data were collected through documentation studies of financial statements and relevant scientific publications. The results show that financial reports that are prepared transparently, accurately, and on time have an important role in building investor confidence. In addition, good financial reports can improve capital allocation efficiency and support company growth. Each company studied revealed that the quality of the financial information presented has a direct impact on investment decisions made by investors, both individual and institutional. This research confirms the importance of financial statements as a strategic communication tool between companies and stakeholders. Thus, financial reports contribute to creating a healthy and sustainable investment climate.
Analisis Studi Kelayakan Ekonomi Penambangan Sirtu di PT Danang Mandiri Desa Tuapanaf Kecamatan Takari Kabupaten Kupang Provinsi Nusa Tenggara Timur Kadji, Robertho; Boymau, Irene Augusta; Bouk, Maria Claudia Cindy
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.754

Abstract

Penelitian ini menyajikan analisis kelayakan ekonomi terhadap proyek penambangan sirtu yang dilakukan oleh PT Danang Mandiri di Desa Tuapanaf, Kecamatan Takari, Kabupaten Kupang, Provinsi Nusa Tenggara Timur. Proyek ini mencakup area tambang seluas 5 hektar yang beroperasi dengan izin produksi yang sah, berlokasi di wilayah kaya sumber daya mineral yang berperan penting dalam pengembangan ekonomi lokal dan regional. Evaluasi keuangan menggunakan tiga metode utama: Net Present Value (NPV), Internal Rate of Return (IRR), dan Payback Period (PBP). NPV yang positif sebesar Rp699.390.592,22 menunjukkan bahwa proyek ini menghasilkan nilai ekonomi yang signifikan melebihi investasi awal. IRR sebesar 12,59%. PBP selama 2,77 tahun mencerminkan periode pengembalian modal yang relatif singkat, menandakan risiko likuiditas yang dapat dikelola. Ketiga indikator ini secara kolektif memberikan penilaian menyeluruh terhadap profitabilitas dan risiko, yang sangat penting untuk proyek tambang yang rentan terhadap volatilitas pasar dan ketidakpastian operasional. Integrasi indikator ini mendukung manajemen risiko yang efektif dan pengambilan keputusan yang tepat dan dinyatakan layak secara ekonomis untuk dilaksanakan. Studi ini memberikan dasar yang kuat bagi perusahaan dan pemangku kepentingan dalam melanjutkan kegiatan penambangan dengan keyakinan finansial yang memadai.
A Systematic Literature Review: The Influence of Stock Liquidity and Dividend Policy on Firm Value in Companies Listed on the Indonesia Stock Exchange (IDX) Marlina, Lilis; Suprianto, Iwil; Japriani, Meli
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.773

Abstract

The objective of this research is to systematically review the effect of stock liquidity and dividend policy regarding corporate valuation among entities traded on the Indonesia Stock Exchange (IDX). By analyzing empirical studies published between 2015 and 2024, this study highlights the most consistent determinants of firm value, the role of dividend policy (Dividend Payout Ratio, Dividend Yield), and stock liquidity (Turnover Ratio, Bid-Ask Spread) as influential factors. This review reveals that while dividend policy shows a robust beneficial correlation with corporate valuation, the effect of stock liquidity remains variable. This study contributes to a better understanding of capital market dynamics in emerging markets such as Indonesia.
The Influence of Personality on Personal Financial Management with the Use of Financial Technology and Financial Attitudes as Mediating Variables (Case Study of Generation Z in Padang City) Suprianto, Iwil; Japriani, Meli; Marlina, Lilis
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.774

Abstract

This study aims to examine the influence of personality on personal financial management with the use of financial technology and financial attitudes as mediating variables in Generation Z in Padang City. The method used is quantitative with data collection techniques through questionnaires. A sample of 100 respondents was selected from the Generation Z population. Data analysis was carried out using SmartPLS 4.0 software to test the proposed mediation model. The results showed that personality has a positive and significant effect on personal financial management mediated by the use of financial technology and financial attitudes. This finding emphasizes the importance of considering psychological and technological factors in efforts to improve financial management in the younger generation.

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