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All Journal Jurnal Minfo Polgan (JMP) Jurnal Ekonomi, Manajemen, Akuntansi
Azwani, Arina
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences

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The Influence Of Technological Advances, Management Knowledge, And User Participation In The Development Of Accounting Information Systems Febriansyah, Erwin; Martya, Chendy; Azwani, Arina; Suyudi, Imam
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1 (2025): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i1.676

Abstract

The development of Accounting Information Systems (AIS) has become a major focus in responding to the increasingly complex dynamics of modern business. This study aims to investigate the factors that influence the success of AIS development in the current industrial context. The research method used is a survey with a questionnaire distributed to managers and accounting professionals in various companies. Data analysis was carried out using multiple regression to evaluate the relationship between independent variables (technological progress, management knowledge, and user participation) with the dependent variable (success of AIS development).The results of the study indicate that technological progress adopted by the company, the level of management knowledge in integrating AIS with business strategy, and active user participation significantly contribute to the success of AIS development. Further regression analysis shows that there is a significant interaction between technological progress and user participation, indicating the importance of strategic integration between technology and human factors in AIS development.This study has significant implications for both practitioners and academics. For practitioners, these findings highlight the importance of managing organizational change and increasing user participation in maximizing the benefits of AIS technology investments. For academics, this study provides new insights in expanding management theory related to technology integration in accounting information systems.
Performance Evaluation of Mutual Funds in Indonesia: An Analysis of Risk-Adjusted and Market Timing L. Gaol, Teddy Rianto; Setiadi, Nugroho J; Azwani, Arina; Febriansyah, Erwin
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.15028

Abstract

This research investigates the performance of 38 Indonesian mutual funds, consisting of 21 fixed income funds and 17 equity funds, from August 2017 to May 2025. The evaluation employs various risk-adjusted performance measures, including the Sharpe ratio and Jensen’s alpha, as well as market timing analysis using the Treynor-Mazuy and Henriksson-Merton models. The results indicate that fixed income funds posted a higher average monthly return (0.34%) than both equity funds (0.08%) and the market index (0.30%). Notably, the risk-free rate (0.45%) surpassed the returns of all fund categories and the market. Performance analysis reveals that only 10 funds outperformed the market based on the Sharpe ratio, and just one fund recorded a statistically significant positive Jensen’s alpha. Similarly, market timing evaluation identified only one fund with a significant positive coefficient, suggesting effective market timing ability. These findings are consistent with the Efficient Market Hypothesis, implying that most Indonesian mutual funds are unable to consistently generate superior risk-adjusted returns or exhibit strong market timing skills. The study provides relevant insights for investors and fund managers regarding mutual fund selection and performance expectations in Indonesia. However, the research acknowledges limitations in sample size and scope, recommending that future studies include broader samples, longer observation periods, and additional explanatory variables to enrich the understanding of mutual fund performance in the Indonesian capital market.
Co-Authors Febriansyah, Erwin Imam Suyudi, Imam L. Gaol, Teddy Rianto Martya, Chendy Nugroho J. Setiadi