Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Al-Buhuts (e-journal) Riset Akuntansi (RISTANSI) Hikamatzu Journal of Multidisciplinary Research
Olivia Pamilangan Andi’lolo
Universitas Borneo Tarakan
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED Alamsa Alam; Mappa Panglima Banding; Riyans Ardiansyah; Herman Herman; Olivia Pamilangan Andi’lolo
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2921

Abstract

This study aims to analyze financial statements and evaluate the financial performance of PT Sebatik Jaya Mandiri, a seaweed (Eucheuma cottonii) export company, using financial ratio analysis. This research employs a descriptive quantitative approach with financial statement analysis techniques including horizontal analysis, vertical analysis, and financial ratio calculations. Data were obtained from the company's 2025 financial reports, encompassing the statement of financial position, income statement, and operational data. The analysis results indicate that the company demonstrates healthy financial performance with a gross profit margin of 39% relative to sales revenue. Profitability ratio analysis reveals that the company is capable of generating adequate profits from total assets and equity, with competitive return rates. The company's financial structure shows a good balance between the use of equity and external financing in supporting operational activities. These findings support signaling theory, which emphasizes the importance of accurate financial information in stakeholder decision-making. The company is recommended to maintain financial reporting transparency and enhance operational efficiency through more optimal production cost control. This study contributes by integrating financial ratio-based financial statement analysis in the seaweed industry, which has rarely been examined from a financial accounting perspective.
TRANSPARANSI DAN AKUNTABILITAS ANGGARAN KELURAHAN: STUDI KASUS KELURAHAN KARANG REJO, KOTA TARAKAN Noviyanti Angreani; Truly Wulandari; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines transparency and accountability in budget management at Karang Rejo Urban Village, Tarakan City, a non-SKPD (non–work unit) government entity without direct authority over public funds. Using a qualitative case study approach with data from in-depth interviews, the research found that fiscal management remains centralized and administrative, with accountability directed vertically to the City Government through Inspectorate audits. Transparency to the public is minimal, as financial information is not disclosed and digital systems like the Government Resource Management System (GRMS) are not yet implemented. Manual handling of Revolving Operational Funds (UP) further causes reporting delays and administrative errors. Key obstacles include regulatory limitations, inadequate human resources, and a lack of digital infrastructure. The study recommends institutional reform and the adoption of digital public information systems to improve community participation and enhance local fiscal governance
Analisis Efektivitas dan Efisiensi Penganggaran Berbasis Kinerja pada Badan Pusat Statistik Provinsi Kalimantan Utara Noviyanti Angreani; Truly Wulandari; Fadel Fadel; Iqrima Mas Mappangile; Olivia Pamilangan Andi’lolo
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7010

Abstract

This study aims to evaluate the effectiveness and efficiency of the implementation of Performance-Based Budgeting at the Central Bureau of Statistics (BPS) of North Kalimantan Province during the 2022–2024 period. Unlike previous studies, which generally focus on local governments or public service organizations, this study provides empirical evidence on the implementation of performance-based budgeting in a government statistical institution characterized by data-driven outputs and measurable performance indicators. This study employed a quantitative descriptive approach with an evaluative design through document analysis of the Work Plan and Budget (RKA), Budget Realization Report (LRA), and Government Agency Performance Accountability Report (LAKIN). The data were analyzed using the effectiveness ratio and efficiency ratio based on government budget performance evaluation indicators to assess the achievement of performance targets and the efficiency of budget utilization during the 2022–2024 period. The findings indicate that the effectiveness ratio consistently exceeded 100%, reaching 107.26% in 2022, 107.98% in 2023, and 108.84% in 2024, indicating that performance targets were not only achieved but also exceeded. Meanwhile, the budget efficiency ratios were 97.61% in 2022, 100.00% in 2023, and 97.56% in 2024, indicating that budget utilization remained within the efficient category. These findings demonstrate that the implementation of Performance-Based Budgeting at the Central Bureau of Statistics of North Kalimantan Province has effectively optimized organizational performance while ensuring efficient budget utilization. Theoretically, this study enriches the empirical evidence on the implementation of Performance-Based Budgeting in government statistical institutions. Practically, it provides recommendations for public sector organizations to strengthen results-oriented, accountable, and sustainable budget management.
Co-Authors Alamsa Alam Ardiansyah, Riyans Banding, Mappa Panglima Fadel Fadel Herman Herman Iqrima Mas Mappangile Noviyanti Angreani Truly Wulandari