Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis
Sri Yuningsih
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Political Economic Dilemma in Infrastructure Funding: The Impact of The Whoosh Project Debt on State Finances Sherly Andari; Muhhamad Rizkie; Sri Yuningsih; Vidhini Nazhifa Rachmalimy; Firman Kurniawan; Dewi Yolanda Putri
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.v4i3.839

Abstract

Purpose: This study analyzes the political economy and fiscal implications of the Jakarta–Bandung High-Speed Rail (Whoosh) project within the framework of China’s Belt and Road Initiative (BRI). Research Method: This study employs a qualitative explanatory case study approach using document analysis of government regulations, Ministry of Finance reports, KCIC publications, academic journals, and reports from international institutions. Results and Discussion: The findings show that the project’s financing structure increased fiscal exposure for Indonesian state-owned enterprises, particularly PT KAI, due to cost overruns and debt servicing pressures. The study also indicates that concerns about geopolitical dependency should be interpreted with caution, as domestic governance capacity, financing structures, and institutional risk management strongly influence the project outcomes. Implications: The study emphasizes the importance of transparent fiscal governance, stronger risk-sharing mechanisms, and comprehensive ex-ante fiscal evaluation for strategic infrastructure projects. Originality: This study integrates political economy and public financial management perspectives to explain the fiscal consequences of debt-financed infrastructure projects in developing countries.
Strategies for Sourcing and Utilizing Working Capital to Improve Liquidity: A Case Study of PT Unilever Indonesia Tbk Sri Yuningsih; Asri Sundari; Shofia Rofifah Azzhara; Azhar Eka Mustopa; Putri Pratiwi
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.v4i3.944

Abstract

Purpose: This study analyzes changes in net working capital, activities affecting cash flow, and the liquidity position of PT Unilever Indonesia Tbk for 2024–2025. Research Method: This study employs a quantitative descriptive approach using case studies and comparative analysis of audited financial statements. The analysis covers net working capital, the current ratio, the quick ratio, the cash ratio, and cash flows from operating, investing, and financing activities. Results and Discussion: The net working capital deficit narrowed from Rp6.55 trillion to Rp3.68 trillion. The current ratio increased from 0.45 to 0.74; the quick ratio from 0.23 to 0.57; and the cash ratio from 0.06 to 0.40. The increase in cash was primarily related to operating cash flow and discontinued operations, rather than merely a decrease in accounts receivable and inventory. However, all ratios remained below 1.00, and tax liabilities increased materially. Implications: The company needs to integrate cash flow projections with the monitoring of liability maturities. Originality: This study integrates changes in working capital, liquidity ratios, cash flow, and liability composition in a two-period comparison.
Co-Authors Asri Sundari Azhar Eka Mustopa Dewi Yolanda Putri Firman Kurniawan Muhhamad Rizkie Putri Pratiwi Sherly Andari Shofia Rofifah Azzhara Vidhini Nazhifa Rachmalimy