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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Yosua Samuel Ramli
Universitas Bunda Mulia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Digital Transformation and Free Cash Flow on Cost Stickiness Moderated by Firm Complexity Yosua Samuel Ramli; Theresia Olivia
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15676

Abstract

In the era of globalization and rapid technological advancement, digital transformation has become a crucial strategy for companies to enhance operational efficiency and competitiveness. Implementing technologies like automation, big data, and artificial intelligence (AI) enables companies to cut expenses and enhance productivity. However, not all companies are able to optimally adjust their cost structures, especially amid market demand fluctuations, such as those experienced during the Covid-19 pandemic. This study aims to analyze the effect of digital transformation and free cash flow on the level of cost stickiness in manufacturing companies, with firm complexity as a moderating variable. The study also considers control variables such as profitability and firm size to provide a more comprehensive analysis. A quantitative approach is employed in this research, utilizing secondary data sourced from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. A total of 43 manufacturing companies were analyzed. Data processing was carried out using EViews version 10. The results show that digital transformation has a negative effect on cost stickiness. Conversely, free cash flow has a positive effect on cost stickiness, indicating that excess liquidity may lead to higher fixed costs during periods of declining activity. Firm complexity is not proven to significantly strengthen the relationship between the independent variables and cost stickiness, despite being theoretically relevant.
Optimalisasi Perencanaan Keuangan Melalui Pemahaman dan Implementasi Capex serta Opex Theresia Olivia; Yosua Samuel Ramli; Wendy Salim Saputra
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qb757q29

Abstract

Perencanaan keuangan yang efektif menjadi elemen krusial bagi keberlangsungan perusahaan, khususnya dalam pengelolaan Capital Expenditure (CAPEX) dan Operational Expenditure (OPEX). Transformasi digital yang berkembang pesat di Indonesia turut mengubah struktur pengeluaran perusahaan, dari investasi aset tetap (CAPEX) menuju biaya layanan berbasis langganan (OPEX), sehingga pemahaman yang tepat mengenai klasifikasi kedua komponen ini menjadi semakin penting agar tidak terjadi kesalahan dalam penyusunan anggaran maupun pengambilan keputusan investasi. Berdasarkan permasalahan tersebut, kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan dengan tujuan memberikan pemahaman kepada mitra mengenai optimalisasi perencanaan keuangan melalui pemahaman dan implementasi CAPEX serta OPEX. Kegiatan dilaksanakan pada 20 Oktober 2025 di PT Sahabat Agro Group melalui metode pemaparan materi yang terbagi dalam tiga sesi, meliputi manajemen budgeting, penerapan CAPEX dan OPEX dalam agribisnis berdasarkan IAS 16 dan IAS 41, serta financial modeling dan manajemen risiko, yang diikuti oleh 17 peserta dari kalangan manajer dan kepala divisi Accounting, Finance, dan Tax. Hasil evaluasi menggunakan kuesioner terhadap empat indikator (edukatif, objektif, akuntabel, dan transparan) menunjukkan skor rata-rata antara 3,5 dan 3,6 dari skala Sangat Tidak Setuju hingga Sangat Setuju, yang mengindikasikan bahwa kegiatan ini dinilai bermanfaat, relevan, dan mudah dipahami oleh peserta. Kegiatan ini menyimpulkan bahwa pemahaman yang komprehensif terhadap CAPEX dan OPEX merupakan fondasi penting dalam mendukung strategi perencanaan keuangan yang efektif, efisien, dan berkelanjutan, serta peserta berharap adanya program lanjutan yang lebih bersifat aplikatif seperti workshop atau pelatihan teknis.
Co-Authors Saputra, Wendy Salim Theresia Olivia