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p-Index From 2021 - 2026
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All Journal Socius: Social Sciences Research Journal
Dina Era Ermawati
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bina Sarana Informatika
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Analisis Tren Kinerja Keuangan Pemerintah Provinsi DKI Jakarta Berdasarkan Rasio Apbd Tahun 2020–2024 Dina Era Ermawati; Alifia Rosada Nibros; Ria Anggraini; Muhammad Rahman; Abdurrachman A
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 4, No 1 (2026): August 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21350611

Abstract

This study aims to analyze the financial performance trends of the Provincial Government of DKI Jakarta based on Regional Revenue and Expenditure Budget (APBD) ratios during the 2020–2024 period. The study employed a quantitative descriptive method with a case study and time-series approach. The data consisted of secondary data obtained from the audited Budget Realization Reports (LRA) of the DKI Jakarta Provincial Government for 2020–2024. Financial performance was analyzed using regional financial ratios, including the financial independence ratio, Regional Original Revenue (PAD) effectiveness ratio, financial efficiency ratio, revenue growth ratio, and expenditure harmony ratio. The results indicate a positive trend in DKI Jakarta's financial performance, reflected in the continuous increase in regional revenue, PAD, and regional expenditure. The financial independence ratio remained above 100%, indicating a very high level of fiscal independence and low dependence on central government transfers. The PAD effectiveness ratio declined in 2021–2022 due to the COVID-19 pandemic but exceeded 100% in 2023–2024. The financial efficiency ratio ranged from 92% to 96%, while expenditure remained dominated by operational spending despite a gradual increase in capital expenditure. Overall, the DKI Jakarta Provincial Government demonstrated strong fiscal capacity and maintained stable financial performance throughout the study period.
Analysis of the Application of Management Accounting on Production Cost Efficiency at PT Indofood Sukses Makmur Tb Aliffia Rosada Nibros; Afifah Puti Salamah; Dina Era Ermawati; Muhammad Rahman; Sukamah S; Sri Utami; Hendra Lesmana
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 4 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17667432

Abstract

This study examines the application of management accounting practices in improving production cost efficiency at PT Indofood Sukses Makmur Tbk, one of Indonesia’s largest consumer goods manufacturers. Using a qualitative descriptive approach, the research analyzes secondary data derived from annual and financial reports from 2022–2025. The study explores the implementation of budgeting, variance analysis, flexible budgeting, responsibility accounting, and Activity-Based Costing (ABC) as key instruments for cost control. Findings show that Indofood has adopted management accounting techniques comprehensively to monitor production activities, allocate resources efficiently, and identify cost deviations. Although total production costs increased annually, the rate of increase declined, indicating improved cost efficiency supported by more accurate cost measurement and strengthened cost-control mechanisms. The company’s ability to align actual costs below budgeted amounts further reflects effective managerial oversight. Overall, the application of management accounting significantly contributes to optimizing material usage, labor, and overhead expenses, while enhancing operational decision-making. The study recommends continuous evaluation of cost variance and encourages future research using primary data to provide deeper insights into the strategic role of management accounting in production efficiency.
Co-Authors Abdurrachman A Afifah Puti Salamah Aliffia Rosada Nibros Alifia Rosada Nibros Hendra Lesmana Muhammad Rahman Ria Anggraini Sri Utami Sukamah S