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All Journal The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat
Natalia Y. T. Gerungai
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis penggunaan anggaran biaya operasional dan pendapatan dalam menilai kinerja keuangan pada PT. Gerbang Nusa Perkasa di Manado Junike Tesalonika Aror; David P. E. Saerang; Natalia Y. T. Gerungai
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.434

Abstract

This study examines the role of operational cost and revenue budgeting in assessing firm performance by integrating budget variance analysis with financial ratio evaluation. Prior studies predominantly rely on financial ratios without explicitly linking them to budget effectiveness, creating a research gap in performance assessment frameworks. Using a case study approach on PT. Gerbang Nusa Perkasa, this research employs a mixed analytical framework combining variance analysis and liquidity, solvency, and profitability ratios. The findings reveal that although the firm demonstrates strong profitability and liquidity, budget variance analysis uncovers inefficiencies in cost planning that are not captured by traditional ratio analysis. This study contributes by proposing a more comprehensive performance evaluation model that links budgeting effectiveness with financial outcomes.
Management control system and employee and institutional performance in the digital transition: A levers-of-control case study of BAPENDA Manado City Emily Grasia Putri Mongdong; Natalia Y. T. Gerungai; Syermi S. E. Mintalangi
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.493

Abstract

Digital transformation in the public sector encourages government organizations to strengthen their Management Control System (MCS) in order to support improvements in employee and institutional performance. This study aims to analyze the implementation of the MCS at the Regional Revenue Agency (BAPENDA) of Manado City, its role in improving employee performance, and its impact on institutional performance, analyzed through Simons' (2000) Levers of Control framework. This research uses a qualitative approach with a case study method. Data were collected through interviews, observation, and documentation involving four informants, and analyzed using the interactive model of Miles and Huberman. The results show that the MCS is implemented through performance-target setting, task distribution, monitoring and evaluation, a reward-and-punishment mechanism, and the use of digital systems such as SILADEN, AARS, and SMARTGOV. The implementation of the MCS is associated with improvements in employee discipline, responsibility, productivity, motivation, and accountability. In addition, the implementation of the MCS coincided with a rise in Regional Original Revenue (PAD) achievement, from Rp202.83 billion in 2020 to Rp408.40 billion in 2024, as well as with improvements in service quality, transparency, and institutional supervision; because the study uses a single qualitative case design without a comparison baseline, this association should be read as suggestive rather than as proof that the MCS alone caused the PAD increase, given concurrent post-pandemic economic recovery and national tax-digitalization mandates over the same period. Although challenges remain in technology adaptation and in data management, particularly data-reconciliation processes across systems that are not yet fully real-time, overall, the MCS has supported improvements in both employee and institutional performance.
Co-Authors David P. E. Saerang Emily Grasia Putri Mongdong Junike Tesalonika Aror Syermi S. E. Mintalangi