JURNAL MANAJEMEN & BISNIS

Revolusi Peer-to-Peer: Pemetaan Bibliometrik Sistematis terhadap Lanskap Intelektual Bitcoin

Zacky Naufal Fathurachman — 2025-12-30

Perkembangan teknologi keuangan berbasis peer-to-peer, blockchain, dan aset kripto seperti Bitcoin telah mendorong meningkatnya jumlah publikasi ilmiah dalam beberapa tahun terakhir. Namun, kajian yang memetakan secara sistematis tren penelitian, tema dominan, serta hubungan antar topik dalam bidang tersebut masih terbatas. Penelitian ini bertujuan untuk memetakan perkembangan literatur ilmiah terkait peer-to-peer, blockchain, dan Bitcoin melalui pendekatan analisis bibliometrik. Metode yang digunakan adalah analisis bibliometrik dengan pendekatan PRISMA dalam proses seleksi artikel. Data diperoleh dari basis data publikasi ilmiah menggunakan kata kunci yang relevan dan dianalisis dengan perangkat lunak VOSviewer untuk memvisualisasikan jaringan kata kunci, penulis, dan klaster tema penelitian. Hasil pemetaan menunjukkan bahwa penelitian didominasi oleh topik blockchain, cryptocurrency, dan sistem transaksi peer-to-peer. Klaster utama penelitian berkaitan dengan keamanan transaksi, sistem desentralisasi, serta implikasi teknologi blockchain terhadap sektor keuangan. Visualisasi jaringan kata kunci menunjukkan keterkaitan yang kuat antara Bitcoin dan teknologi blockchain, serta adanya peningkatan perhatian terhadap aspek regulasi dan adopsi teknologi. Penelitian ini memberikan gambaran komprehensif mengenai perkembangan riset peer-to-peer, blockchain, dan Bitcoin serta menunjukkan adanya pergeseran fokus penelitian dari aspek teknis menuju isu ekonomi dan regulasi. Temuan ini diharapkan dapat menjadi referensi bagi peneliti selanjutnya dalam mengidentifikasi celah penelitian dan arah pengembangan kajian di bidang teknologi keuangan digital. Penelitian ini mengidentifikasi 35 artikel kunci dan mengungkap gap riset pada integrasi aspek teknis P2P dengan regulasi nasional, yang dapat menjadi panduan bagi pengembangan fintech di Indonesia.

Analisis Common Size Statement untuk menilai kinerja keuangan PT Diamond Food Indonesia Tbk periode 2023 - 2024

Nazwa Natasha Aisha — 2025-12-30

Financial performance analysis of PT Diamond Food Indonesia Tbk for the 2023-2024 period using Common Size analysis. This study aims to evaluate the company's financial performance through balance sheet and income statement analysis. The research employs a quantitative descriptive method, with financial statement data sourced from the Indonesia Stock Exchange (IDX). The findings reveal an increase in asset structure driven by higher long-term investments. Liabilities show a declining trend, particularly short-term liabilities, indicating a conservative capital structure with minimal reliance on external parties. Company equity rose significantly, mainly due to increases in share capital and retained earnings, demonstrating strong internal capital growth. Income statement analysis indicates improved net profit margins, reflecting effective sales growth management. Overall, the study concludes that the company demonstrates relatively stable and improving financial performance.

Analisis Biaya–Volume–Laba (CVP) Untuk Mengukur Risiko dan Ketidakpastian Terhadap Perencanaan Laba Usaha

Candika Nur Rohiman Hamjah — 2025-12-30

Penelitian ini bertujuan untuk merancang sebuah kerangka sistem informasi keuangan berbasis teknologi informasi yang mengintegrasikan analisis Biaya Volume Laba (Cost Volume Profit—CVP) dengan pengukuran risiko statistik untuk menghasilkan perencanaan laba yang lebih realistis dan akurat. Model CVP merupakan alat strategis yang digunakan manajemen untuk memahami hubungan antara harga jual, volume penjualan, biaya variabel, biaya tetap, dan bauran produk terhadap laba operasional perusahaan. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif melalui studi kepustakaan terhadap dua belas artikel jurnal ilmiah nasional yang relevan pada berbagai sektor usaha. Hasil penelitian menunjukkan bahwa integrasi antara metode CVP konvensional dengan pendekatan probabilitas statistik, seperti penggunaan distribusi normal dan standar deviasi, mampu mengkuantifikasi risiko bisnis secara presisi. Penerapan sistem informasi ini melalui fitur simulasi sensitivitas (what-if analysis) memungkinkan manajemen untuk memprediksi dampak perubahan variabel ekonomi secara real-time, sehingga mengurangi ketergantungan pada intuisi dalam pengambilan keputusan strategis. Dengan demikian, penggunaan model CVP dinamis berbasis teknologi dapat meningkatkan akurasi perencanaan laba serta memperkuat mitigasi risiko perusahaan di tengah ketidakpastian pasar.

Kata Kunci: Analisis CVP, Ketidakpastian Usaha, Manajemen Risiko, Perencanaan Laba, Sistem Informasi Keuangan

Abstract

This research aims to design a technology-based financial information system framework that integrates Cost Volume Profit (CVP) analysis with statistical risk measurement to produce more realistic and accurate profit planning. The CVP model is a strategic tool used by management to understand the relationship between selling price, sales volume, variable costs, fixed costs, and product mix on a company's operating profit. The research method used is a descriptive qualitative approach through a literature review of twelve relevant national scientific journal articles in various business sectors. The results show that the integration of the conventional CVP method with statistical probability approaches, such as the use of normal distribution and standard deviation, can quantify business risk precisely. The application of this information system, through a sensitivity simulation feature (what-if analysis), allows management to predict the impact of changes in economic variables in real time, thereby reducing reliance on intuition in strategic decision-making. Thus, the use of a technology-based dynamic CVP model can improve the accuracy of profit planning and strengthen corporate risk mitigation amid market uncertainty.

Keywords : CVP Analysis, Business Uncertainty, Risk Management, Profit Planning, Financial Information System

Efektivitas Penggunaan Hutang (DER) Terhadap Profitabilitas (ROE): Evaluasi Kinerja Keuangan Sektor Ritel Khusus & Rumah Tangga Pasca-Pandemi (2020-2024)

Alifa Dzakiya Alfina — 2025-12-30

The Indonesian retail sector faces significant economic volatility throughout the 2020–2024 period, triggered by the impact of the Covid-19 pandemic and tightening monetary policy. These dynamics require management to reconsider the risks and benefits of using debt (financial leverage) in their capital structure. This study aims to examine the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) in companies in the Specialty Retail and Household Equipment sub-sector on the Indonesia Stock Exchange. Through a quantitative approach to audited financial statement data, the sample selection process using purposive sampling and outlier elimination yielded 29 valid observations. The results of the study show that debt usage has a positive and significant impact on corporate profitability, indicating that optimal debt management can increase shareholder returns during the post-pandemic recovery period. This finding confirms that debt is not merely a source of risk but can serve as a strategic instrument for improving financial performance when managed effectively. It also offers practical implications for retail company management and investors in making financing and investment decisions in the post-pandemic era.

Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan PT XXXX Hotel Tbk Tahun 2023–2024

Siti Sulistiani — 2025-12-30

This study aims to determine the influence of Corporate Social Responsibility on the Financial Performance of PT. XXXX Hotel Tbk in 2023–2024. The method used is a quantitative approach with descriptive and verification techniques. The research method used is a quantitative approach with descriptive and verification techniques. The results indicate that CSR implementation has a significant effect on company profitability, as evidenced by a significance value smaller than the specified significance level. However, the direction of the resulting relationship is negative.