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This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Budget efficiency is an important issue in state financial management because it is directly related to government spending priorities and their impact on public service programs. Discussions about budget efficiency policies are widespread on social media platform X, generating diverse public responses, thus necessitating an automated approach to understand public opinion trends more quickly and objectively. This research aims to analyze the sentiment of Indonesian people toward budget efficiency policies and compare the performance of the Naïve Bayes and Support Vector Machine (SVM) algorithms in classifying sentiment. The research data used 10,909 Indonesian-language tweets sourced from a public dataset, which were then processed thru the preprocessing stages including cleaning, case folding, normalization, tokenization, stopword removal, and stemming. Sentiment labeling is performed automatically using the Indonesian Sentiment Lexicon (InSet) approach to categorize data into positive, negative, and neutral sentiments. Feature extraction was performed using Term Frequency–Inverse Document Frequency (TF-IDF), and then the data was divided into training and testing sets with an 80:20 ratio. Model performance evaluation was conducted using a confusion matrix and the metrics of accuracy, precision, recall, and F1-score. The research results show that sentiment distribution is dominated by negative sentiment at 56.78%, followed by positive sentiment at 37.40%, and neutral sentiment at 5.83%. In the classification stage, SVM performed best with an accuracy of 86%, while Naïve Bayes achieved an accuracy of 74%. These findings indicate that SVM is more optimal for sentiment classification on social media text data and can be utilized to more effectively support the analysis of public response to budget efficiency policies.

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

This study seeks to examine how the element of state financial loss is applied in corruption cases that originate from private-law relationships, specifically in the context of Micro People’s Business Credit (KUR) financing using the Yarnen Porang scheme, as reflected in Decision Number 41/Pid.Sus.TPK/PN.MTR. The central issue addressed is the manner in which the panel of judges construed and affirmed the existence of a state financial loss that, in substance, arose from a civil act, namely the performance of a financing cooperation agreement between a banking institution and an offtaker. By employing a normative juridical approach and conducting an in-depth analysis of the judicial decision, this research concludes that the alleged state financial loss in the a quo case remains merely prospective in nature and does not satisfy the requirement of an actual and definite loss as mandated by positive law. Furthermore, evidence demonstrating that the financing funds were enjoyed by a third party rather than by the accused indicates a misapplication in attributing criminal liability. Consequently, the criminal prosecution of conduct that is essentially civil in character reflects an expansive interpretation of the state loss element, which is inconsistent with the principle of legality and the doctrine of prudence in the enforcement of corruption laws.

This study examines the factors that cause fraud in financial reporting. The study analyzed 195 data points from 39 financial institutions listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposive sampling technique. The research applied multiple linear regression analysis to analyze the impact of governance independence and performance variables on the likelihood of fraudulent financial reporting. The independent variables include financial targets assessed by profitability (return on assets [ROA]), financial stability measured by changes in assets, external pressure measured by the debt-to-equity ratio (DER), and the proportion of independent commissioners as a measure of good corporate governance. The study proves that financial targets affect fraudulent financial reporting, while financial stability, external pressure, and independent commissioners do not influence fraudulent financial reporting. The findings of this study provide valuable insights for regulators, investors, and management to enhance oversight and reduce the risk of fraud in the banking sector.

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

This study aims to identify and describe the factors contributing to the decline in the distribution of Kredit Cepat Aman (KCA) at PT Pegadaian (Persero), Pasar Pagi Service Unit, during the period of January 2022 to December 2024. This research employs a descriptive qualitative method with a case study approach, involving purposively selected informants consisting of the unit manager, appraisers, and customers. Data were collected through in-depth interviews, participatory observations, and documentation analysis (KCA realization data from 2022 to 2024). The data were analyzed using thematic analysis through the stages of data reduction, data display, and conclusion verification/triangulation. The results indicate that the decline in KCA distribution is influenced by internal factors including interest rate (service fee) policies, collateral appraisal standards, credit provision procedures, non-performing loan ratios, service quality, and marketing activities as well as external factors such as competition among financial institutions, fluctuations in collateral prices, product availability, and local economic conditions affecting community purchasing power. These findings suggest the need for improvements in collateral appraisal procedures, enhancements in service quality and localized marketing strategies, and adjustments to interest rate policies that are responsive to local economic dynamics in order to restore and increase KCA distribution performance.

This study examines how changes in company value are affected by profitability, liquidity, and asset structure using a case study of PT Bank Central Asia Tbk from 2017 to 2024. The Fixed Asset Ratio (FAR), which serves as a proxy for asset structure, the Return on Assets (ROA), which measures profitability, and the Current Ratio (CR), which measures liquidity, are the independent variables in the Price to Book Value (PBV) ratio. The study data came from BCA's public annual financial reports, and SPSS software was used to do multiple linear regression analysis. The findings demonstrate that changes in firm valuation are significantly positively impacted by profitability, suggesting that improved profit performance fosters favorable investor attitudes. On the other hand, throughout the observation period, changes in the company's value are not significantly impacted by liquidity or asset structure. This result is consistent with some earlier research, although it varies in the area of liquidity's impact, indicating a lack of consistency among investigations. Practically speaking, banking management may utilize the study's findings to develop financial plans that emphasize boosting profitability in order to optimize business value. Academically, this study adds to the body of knowledge on the elements that influence corporate value, particularly in the Indonesian banking sector, and addresses the present research gap on the impact of liquidity and asset structure.

This study aims to see the effect of Debt to Equity Ratio (DER) and Return on Assets (ROA) on Stock Price in PT. Wilmar Cahaya Indonesia, Tbk which is listed on the IDX during the period 2015–2022. The data used in this study is in the form of the company's annual financial statements obtained through secondary sources. This study uses a quantitative approach with multiple linear regression analysis methods, while data processing is carried out using the SPSS application. The results of the study show that partially the Debt to Equity Ratio (DER) variable has a negative effect on the Share Price, while the Return on Assets (ROA) does not have a positive effect on the company's Share Price. However, the results of the simultaneous test show that DER and ROA together have a positive and significant influence on the Stock Price. These findings provide an idea that the combination of capital structure and profitability remains an important indicator in assessing the performance of a company's shares even though their partial relationships show different tendencies. In addition, this research can be a reference for investors in considering the company's fundamental condition before making investment decisions, as well as provide additional insights for management in managing the capital structure more optimally.

This study aims to examine the influence of capital structure and liquidity on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Capital structure is represented by the Debt to Equity Ratio (DER), while liquidity is measured using the Current Ratio (CR). Profitability is assessed through Return on Assets (ROA) and Return on Equity (ROE). This research employs a quantitative approach with a causality design and uses multiple linear regression as the analytical method. The sample consists of three manufacturing companies—PT Chandra Asri Pacific Tbk (TPIA), PT Aneka Tambang Tbk (ANTM), and PT Gudang Garam Tbk (GGRM)—selected through purposive sampling based on predetermined criteria. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation were conducted, and all variables met the requirements for regression analysis. The findings reveal that DER has a negative and significant effect on both ROA and ROE, indicating that higher leverage reduces the company’s ability to generate profits. Conversely, CR has a positive and significant effect on profitability, suggesting that companies with stronger liquidity positions are more capable of sustaining operational activities and improving financial performance. The F-test results show that DER and CR simultaneously have a significant influence on profitability. Furthermore, the coefficient of determination demonstrates that more than half of the variation in profitability can be explained by the two independent variables. Overall, the study emphasizes the importance of maintaining an optimal balance between debt utilization and liquidity management. Effective capital structure policies and sufficient liquidity levels are essential for enhancing profitability and ensuring financial stability within the manufacturing industry. These findings provide valuable implications for corporate decision-makers, investors, and stakeholders in formulating financial strategies that support long-term performan.  

The digital era demands that organizations be fast-moving, adaptable, and innovative. With the advancement of information technology, changes in work methods, global competition, and stakeholder demands are becoming increasingly complex. Knowledge Management (KM) plays an important role as a strategic mechanism for identifying, acquiring, storing, sharing, and utilizing knowledge to improve organizational effectiveness and efficiency. In this context, knowledge management becomes one of the important elements for organizations to enhance performance. Knowledge management is not just about collecting data or information, but how organizations can store, share, create, and utilize knowledge to gain a competitive advantage. This article aims to analyze the importance of knowledge management for organizational performance in the digital age, including how the digital era changes the dimensions of knowledge management, how knowledge management contributes to organizational performance, the challenges faced, and their implications. The data obtained for this study were gathered from observations thru interviews with relevant parties and a literature review study by examining the results of empirical research from the past five years (2020–2025). The method used was descriptive literature analysis of 15 scientific articles from accredited national journals. The analysis focuses on the relationship between knowledge management dimensions (knowledge creation, storage, sharing, and application) and organizational performance indicators (financial performance, innovation, productivity, and customer satisfaction). The study results show that the implementation of knowledge management significantly contributes to improving organizational performance, both directly thru increased efficiency and effectiveness of work processes, and indirectly thru strengthening a culture of innovation and organizational learning. This article asserts that an organization's success in the digital age is not solely determined by its ability to adopt technology, but also by its ability to manage and leverage knowledge as a strategic resource. Therefore, knowledge management needs to be systematically integrated into the organization's digital strategy, accompanied by strengthening a learning culture, human resource training, and adaptive information technology systems.

This study employs the Systematic Literature Review (SLR) method following the PRISMA 2020 Statement guidelines to identify the main models and indicators used in measuring the performance of Micro, Small, and Medium Enterprises (MSMEs). The literature selection process includes the stages of identification, screening, eligibility assessment, and inclusion, resulting in ten articles from reputable Q1 international journals. The analysis reveals that the most frequently used performance measurement models are integrated performance models such as the Balanced Scorecard, Performance Prism, and models based on resource capability, customer, internal process, and financial perspectives. Commonly used indicators include sales growth, profitability, market share, customer satisfaction, process flexibility, technology adoption, and business sustainability. The study concludes that although financial measures remain dominant, non-financial dimensions—such as digital capability, stakeholder engagement, and internal process effectiveness—are increasingly important for MSMEs operating in the context of global market dynamics and digital transformation. The implications of this study provide theoretical contributions to the development of MSME performance measurement frameworks and offer practical guidance for MSME managers in selecting indicators that align with the characteristics of small and medium-sized enterprises.

Break-even point analysis is conducted to assess a company's performance, providing insight into the importance of financial bookkeeping and economic analysis. It can also be used as a consideration for entrepreneurs in making decisions related to sales activities. Break-even point refers to a concept used in financial planning to determine the level of sales or revenue required to cover all costs and expenses, resulting in zero profit or loss. The PKM training is conducted in three stages: the preparation stage, where an initial survey is conducted to determine participants' knowledge of the Break-Even Point (BEP) calculation. The implementation stage, where training is provided to all fishermen on the BEP calculation. The monitoring and evaluation stage, where the implementation of the BEP calculation is monitored and the fishermen's understanding of the break-even point is evaluated. Break-even point (BEP) training is expected to improve business owners' and crew members' understanding of the BEP concept and enable them to apply BEP calculations in decision-making.

This study focuses on analyzing the influence of sustainability reports, free cash flow, and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is measured using Return on Assets (ROA) as the main indicator to assess a company's ability to generate profits from its total assets. This study uses a quantitative approach with multiple linear regression analysis to examine the relationship between variables. The data used are documentary data with secondary data sources obtained from financial reports and company sustainability reports. A purposive sampling technique was applied to determine the research sample based on certain criteria, resulting in 95 observational data. The results show that free cash flow and sales growth have a significant influence on financial performance, indicating that the company's ability to generate free cash and increase sales directly contribute to performance improvements. Conversely, sustainability reports were not proven to have a significant effect on financial performance, so sustainability disclosure has not been a determining factor in increasing the ROA of energy sector companies during the study period.

This study aims to analyze the influence of profitability, liquidity, and leverage on firm value, both partially and simultaneously. The background of this study is based on the importance of firm value as an indicator of managerial performance and a factor that attracts investor attention. The approach used is quantitative with a causal-associative research type. The data used is secondary data obtained from the financial statements of 19 companies in the healthcare sector. Based on the analysis, the results indicate that profitability has a positive and significant effect on firm value, indicating that good financial performance can increase market perception of firm value. On the other hand, liquidity and leverage do not show a significant effect on firm value. This indicates that these two factors do not significantly influence market assessments of companies in the healthcare sector that are the object of this study. However, simultaneously, all three variables are proven to have a significant effect on firm value, indicating that although their partial effects are different, all three factors have a collective contribution in shaping firm value. From the results of this study, it can be concluded that profitability is the main factor that plays a role in increasing firm value, while liquidity and leverage require further attention in a more specific context.

This study aims to analyze the effectiveness of the reward program in improving employee loyalty and work discipline at Bank Mandiri. The research employs a qualitative descriptive approach using the literature study method, through the collection and analysis of secondary data obtained from official Bank Mandiri reports, academic journals, labor regulations, and media articles related to human resource management policies. The findings reveal that the implementation of both financial rewards (competitive salaries, performance-based bonuses, and welfare benefits) and non-financial rewards (recognition, promotions, and career development programs) has a positive impact on enhancing employee loyalty and work discipline. A fair, transparent, and sustainable reward system fosters a sense of belonging, strengthens affective commitment, and cultivates a productive and professional work culture. Moreover, the data indicate a decline in disciplinary violations over the past three years, demonstrating the effectiveness of the reward system as a form of positive reinforcement. This study highlights the importance of reward policies as a strategic instrument in human resource management and recommends that companies continuously adapt their reward systems to align with employee needs and the evolving work environment.