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All Journal Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis
Tri Ceysha Nur Wahyuni
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.
Analysis of the Cash Flow Statement as a Tool for Strategic Decision-Making: A Case Study of PT Telkom Indonesia for the 2022–2024 Period Nur Muhamad Hamka; Shira Raigung Renata; Qisty Saufa Abadi; Tri Ceysha Nur Wahyuni; Asri Sundari
Advances in Managerial Auditing Research 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/amar.v4i3.942

Abstract

Purpose: This study aims to analyze the cash flow trends of PT Telkom Indonesia (Persero) Tbk from 2022 to 2024 and assess their relationship to strategic decisions based on the company’s documentary evidence. Research Method: The research employed a descriptive case study using a mixed-methods approach based on document analysis. Analysis of changes and cash flow ratios was integrated with content analysis of financial statements, annual reports, sustainability reports, and the company’s official disclosures. Results and Discussion: Operating cash flow remained positive, but in 2023–2024 it had not yet returned to 2022 levels. In 2024, a decline in fixed asset purchases boosted free cash flow, dividend payments increased, and the composition of debt receipts and payments changed. These findings indicate changes in cash capacity and allocation, but do not prove that the cash flow statement directly determines investment, financing, or dividend decisions. Implications: Cash flow analysis must be combined with information on earnings, financial position, financial statement notes, and management’s discussion and analysis to evaluate the company’s decisions properly. Originality: This study integrates numerical analysis and documentary evidence and distinguishes financial indicators from direct evidence of decision-making.
Co-Authors Asri Sundari Elsa Rosmiati Alisa Nur Muhamad Hamka Qisty Saufa Abadi Shira Raigung Renata Shofia Rofifah Azhaara Sulaiman Ar Rasyid Al Khoirullahu Yulianah Yulianah