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All Journal Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis
Elsa Rosmiati Alisa
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

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Analysis of the Role of Perum Bulog in Maintaining the Stability of the National Rice Supply Chain Shofia Rofifah Azhaara; Yulianah Yulianah; Elsa Rosmiati Alisa; Tri Ceysha Nur Wahyuni; Sulaiman Ar Rasyid Al Khoirullahu
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.836

Abstract

Purpose: This study aims to analyze the role of Perum BULOG in maintaining the stability of Indonesia’s rice supply chain and to identify operational constraints affecting distribution effectiveness and food price stabilization. Research Method: This study employed a descriptive qualitative approach using semi-structured interviews, field observations, and secondary data from BULOG annual reports, BPS statistics, and food policy regulations. Data were analyzed through interactive qualitative analysis involving data reduction, presentation, and conclusion verification. Results and Discussion: The findings indicate that Perum BULOG contributes to rice supply chain stability through Government Rice Reserves (CBP), domestic rice procurement, SPHP market intervention, food aid distribution, equitable distribution systems, and logistics modernization. However, operational effectiveness remains constrained by infrastructure disparities, transportation barriers, warehousing limitations, and institutional coordination challenges across regions. Implications: The study highlights the importance of strengthening logistics governance, digital distribution systems, and inter-agency coordination to improve supply chain responsiveness and regional food accessibility. Originality: This study provides an operational and supply chain governance perspective in evaluating BULOG’s role beyond normative policy discussions.
Implementation of the Just-in-Time System to Improve Inventory Efficiency at PT Unilever Indonesia Tbk Siti Sa’adah; Neyla Mutiara Sabrina; Elsa Rosmiati Alisa; Vini Limbong; Asri Sundari
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.950

Abstract

Purpose: This study aims to describe the characteristics of inventory management and operating cash flow at PT Unilever Indonesia Tbk based on an analysis of its financial statements. Research Method: This study employs a descriptive quantitative approach using a documentary study method. Secondary data were obtained from the Interim Financial Reports of PT Unilever Indonesia Tbk for the periods ending March 31, 2024, and March 31, 2025, as well as the 2024 Annual Report. The analysis was conducted using the Inventory Turnover Ratio (ITO), Days Sales of Inventory (DSI), trend analysis, and a review of inventory accounting policies. Results and Discussion: The results show that inventory value increased by 12%, the Inventory Turnover Ratio decreased from 3.20 to 2.67 times, and Days Sales of Inventory increased from 28.1 to 33.7 days. In addition, cash and cash equivalents increased by 61%, while net cash flow from operating activities turned from negative to positive in the first quarter of 2025. These findings illustrate changes in inventory management and operating cash flow based on financial statement data. Implications: Financial ratio analysis can serve as a starting point for evaluating inventory management practices, but it requires operational data to support a more comprehensive interpretation. Originality: This study integrates an analysis of inventory ratios, operating cash flow, and inventory accounting policies at FMCG companies in Indonesia using data from publicly available financial statements.
Co-Authors Asri Sundari Neyla Mutiara Sabrina Shofia Rofifah Azhaara Siti Sa’adah Sulaiman Ar Rasyid Al Khoirullahu Tri Ceysha Nur Wahyuni Vini Limbong Yulianah Yulianah