Florentina Sitompul
Universitas Negeri Medan

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Manajemen Anggaran Operasional dan Likuiditas: Pendekatan Anggaran Variabel, Piutang dan Kas Ester Yohana Simanjuntak; Florentina Sitompul; Mohammad Idris
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to analyze the role of variable budgets, accounts receivable budgets, and cash budgets in supporting company operations and liquidity management. The research method employs a literature review by examining various journals and previous studies related to corporate budgeting. The results of the discussion indicate that variable budgets help companies control operating costs in line with activity levels. The accounts receivable budget plays a role in maintaining liquidity through the management of cash receipts and the monitoring of uncollectible accounts. Meanwhile, the cash budget serves as a tool for planning and controlling the company’s cash flow. These three budgets complement one another in improving operational efficiency, financial oversight, and management decision-making. Through the proper implementation of budgeting, companies can maintain financial stability and optimally support business continuity.
Analisis Kepuasan Publik terhadap Kualitas Pelayanan Fasilitas Taman Cadika Medan sebagai Ruang Terbuka Hijau Kota Fitri Aulia; Florentina Sitompul; Gabriel Novansyah Sihite; Johanes Johanes; Johs Charlos Hutabalian; Muhammad Idris; Mutia Adeliana P; Nabilla Panjaitan; Marthin Okuli Sitompul
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7344

Abstract

Public satisfaction is an important non-financial indicator in measuring the effectiveness of public asset management by local governments. Cadika Park Medan, as one of the green open spaces (GOS) in Medan City, provides various public facilities aimed at increasing citizens’ comfort. However, several facility-related issues that potentially affect visitor satisfaction are still found. This study aims to analyze the effect of facility quality on public satisfaction at Cadika Park Medan. This study uses a quantitative approach with a survey method of 42 respondents who visited Cadika Park Medan. The sampling technique used accidental sampling. The research instrument was a Likert-scale questionnaire consisting of 15 statement items. Data were analyzed using validity tests, reliability tests, descriptive statistics, and multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS 26). The results show that all statement items were declared valid with correlation coefficients ranging from 0.726 to 0.915 and reliable with a Cronbach’s Alpha value of 0.964. Regression analysis results indicate that facility quality simultaneously has a significant effect on public satisfaction with an F value of 10.507 and a significance level of 0.000. The coefficient of determination (R Square) of 0.845 indicates that 84.5% of public satisfaction is influenced by facility quality, while 15.5% is influenced by other factors outside the study. Partially, indicator P12 was the most dominant variable affecting visitor satisfaction with a regression coefficient of 0.721 and significance of 0.015. This study concludes that improving facility quality, particularly in the aspect of general comfort, should be a priority for the Medan City Government in enhancing public service quality and managing green open spaces.