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All Journal Publisia: Jurnal Ilmu Administrasi Publik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Emerging Science Journal Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Literature and Muslim Society Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAM (Jurnal Teori dan Aplikasi Matematika) Politik Indonesia: Indonesian Political Science Review Jurnal Good Governance Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Journal of Humanities and Social Studies Jurnal Samudra Ekonomi dan Bisnis Journal of Leadership in Organizations Jurnal Doktor Manajemen (JDM) Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Journal La Bisecoman juremi: jurnal riset ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Indonesian Journal of Multidisciplinary Science Jurnal Riset Perbankan, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JBEST Neo Journal of economy and social humanities INJURITY: Journal of Interdisciplinary Studies KELOLA: Jurnal Ilmiah Manajemen Jurnal Pallangga Praja Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Indonesian Journal of Islamic Literature and Muslim Society Jurnal Ekonomi, Manajemen, Akuntansi
R Luki Karunia
Politeknik STIA LAN Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Strategies for Improving Inventory Turnover at PT PK Manufacturing Indonesia Mariyana, Mariyana; Karunia, R. Luki
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4488

Abstract

The objective of this study is to examine the factors influencing inventory turnover at PT PK Manufacturing Indonesia and to develop methods for improving inventory management efficiency. This research employs a qualitative approach, incorporating observations, interviews, and document analysis conducted at the research site, which includes the company’s warehouse and production facilities. The study aims to provide in-depth insights into the factors affecting inventory turnover and offer strategic recommendations for optimizing inventory management. Ultimately, this research will contribute to strategic management studies by presenting an effective approach to inventory management. The findings of this study are expected to benefit PT PK Manufacturing Indonesia and serve as a guideline for other manufacturing companies facing inventory turnover challenges.
Management of Company-Owned Assets in the Regional Government-Owned Enterprise of DKI Jakarta Province Irsyad, Muammar; Karunia, Luki; Sutrisno, Edy
Ilomata International Journal of Management Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i2.1457

Abstract

The management of regional assets is critical for promoting good governance and accurate financial reporting, as outlined in Minister of Home Affairs Regulation Number 19 of 2016. Despite this, Perumda Pembangunan Sarana Jaya faces significant challenges in asset management, including discrepancies in data recording, inadequate human resources, and a lack of proper documentation for asset movements. These issues hinder the transparency and accountability necessary for effective governance. This is a descriptive qualitative research. Data is collected through primary sources, such as interviews with key personnel involved in asset management, and secondary sources, including document analysis of asset management procedures. The asset management at Perumda Pembangunan Sarana Jaya faces significant challenges due to manual bookkeeping, inconsistent asset classification and coding, and the absence of standardized procedures. Inventory management is also ineffective, with outdated regulations and uncoordinated data between divisions. To address these issues, it is recommended that the company improves coordination, establishes standardized asset categorization and coding systems, and implements a modern, technology-based information system for more efficient asset tracking and reporting. Additionally, data reconciliation between divisions and consistent monitoring by leadership are crucial for accurate and transparent asset management.
Strategy to Increase the Procurement Governance Index Value on E-Purchasing Indicators Taufik, Achmad; Karunia, Luki; Sutrisno, Edy
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1491

Abstract

This study aims to identify the causes of the Procurement Governance Index (ITKP) value, especially in the e-purchasing indicator, which is still 0 and how to develop a strategy to increase the ITKP value for the e-purchasing indicator within the Ministry of Health. The method used is a qualitative method by conducting interviews and also reviewing documents. The results of the study found that there are factors that cause the ITKP value for the e-purchasing indicator to be 0, including procedural factors that have not been carried out to completion, human resource factors that still have difficulty in dividing the time to complete administrative work on the system, method factors that circulars and socialization have been made ineffective, and external factors, namely bar/service providers who also have a hand in completing the e-purchasing package. The recommended strategy for problem solving is to provide socialization and technical guidance on the flow of the e-purchasing implementation process by a special work team, in addition, applications/monitoring tools can be created to help monitor the implementation of the e-purchasing package, recalculate the workload to ensure the quality of administrative completion work on the system, and conduct socialization to PPK/PP to add clauses to the contract related to the provider's obligation to complete administrative obligations on the electronic catalog system.
Supervision of the Use of School Operational Assistance (BOS) Funds in State Special Schools (SLB) in South Jakarta City, DKI Jakarta Province Fitriyanti, Daniyyah Damar; Karunia, R. Luki; Giyatno, Bambang
Neo Journal of economy and social humanities Vol 4 No 2 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i2.321

Abstract

The purpose of this study is to analyze the implementation of BOS fund management supervision at SLB Negeri in South Jakarta Administrative City, identify factors that influence the implementation of BOS fund management supervision at SLB Negeri in South Jakarta Administrative City and find out the strategy for BOS fund management supervision at SLB Negeri in South Jakarta Administrative City. The method used in this study is a qualitative research method. The data analysis techniques used in this study are data collection, data reduction, data presentation, and drawing conclusions. The results of this study are that BOS fund supervision at SLB DKI Jakarta Province has been carried out systematically through standard stages, evaluation, comparison, and correction based on the latest regulations and digital reporting. Supervision is supported by education and transparency, but is constrained by the limited number of supervisors, time constraints, and competency gaps. The supervision strategy is carried out through a coaching and sanction approach. In general, supervision has been running well but it needs strengthening of human resources, coordination, and optimization of technology to be more effective and have a maximum impact on improving the quality of special education.
PENGARUH DEBT TO ASSET DAN DEBT TO EQUITY TERHADAP RETURN ON EQUITY Bima, Muhammad Rizki Aria; Raharjo, Paiman; Karunia, Luki
KELOLA: Jurnal Ilmiah Manajemen Vol 10, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/kelola.v10i1.5948

Abstract

Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada perusahaan industri kesehatan yang terdaftar di Bursa Efek Indonesia. Sektor industri kesehatan dipilih karena memiliki peran strategis dalam perekonomian nasional sekaligus menghadapi dinamika struktur pendanaan yang kompleks. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Sampel penelitian terdiri dari 31 perusahaan yang ditentukan dengan metode purposive sampling berdasarkan kriteria kelengkapan laporan keuangan dan keberlanjutan pencatatan di BEI. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui bantuan perangkat lunak SPSS versi 25 untuk menguji pengaruh simultan maupun parsial antarvariabel. Hasil penelitian menunjukkan bahwa secara simultan DAR dan DER berpengaruh signifikan terhadap ROE, yang berarti struktur pendanaan perusahaan secara keseluruhan mampu menjelaskan variasi tingkat pengembalian ekuitas. Namun, secara parsial, DAR tidak berpengaruh signifikan terhadap ROE, sedangkan DER terbukti memiliki pengaruh positif signifikan terhadap ROE. Temuan ini mengindikasikan bahwa penggunaan modal berbasis ekuitas lebih efektif dalam meningkatkan profitabilitas dibandingkan dengan proporsi utang terhadap aset.
PRODUCT QUALITY AND PRICE FAIRNESS ON PURCHASE DECISIONS THROUGH DISTRIBUTION CHANNELS Astanto, M. Tony Andy; Abdullah, Thamrin; Karunia, Luki; Marwan, Jubery; Utama, Zahera Mega
KELOLA: Jurnal Ilmiah Manajemen Vol 10, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/kelola.v10i1.4528

Abstract

The research was conducted with the aim of knowing the description of product quality, price fairness and distribution channels on purchasing decisions at PT Dynatech International. As well as knowing the role of distribution channels in mediating product quality and price fairness on purchasing decisions at PT Dynatech International. The study was studied using the post-positivism paradigm, with quantitative research methods. The population of the study was consumers of PT. Dynatech International totaling 250 people. The data used were primary data in the form of questionnaires measured using the Likert scale. The study used the Structural Equation Model-Partial Least Square approach with a measurement model using the Smart PLS version 3 program. The results of the study directly show that Product Quality and Price Fairness have an influence on Distribution Channels. Product Quality, Price Fairness, and Distribution Channels directly have an influence on Purchasing Decisions. While indirectly Distribution Channels mediate the influence of Product Quality and Price Fairness on Purchasing Decisions. From the research results, it can be concluded that Distribution Channels have the strongest influence on Purchasing Decisions. While Price Fairness has the weakest influence on Purchasing Decisions.
Economic Evaluation of Service Budget Performance in the Education Sector Wahyuni, Kalis Endah; Karunia, R. Luki Karunia; Rahayu, Neneng Sri
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9312

Abstract

This research aims to assess budget performance at the Bekasi District Education Office for the 2020-2023 Fiscal Year period. The method used is descriptive qualitative to produce a budget performance assessment. Data collection was carried out through interviews and document review. The results of this research show the budget performance of the District Education Office. Bekasi, viewed from an economic perspective in 2020-2023, experiences fluctuations every year and is categorized as economical because the economic ratio level is between 90%-100%. For the level of efficiency in the 2020-2023 budget revenue, it is categorized as less efficient because the efficiency ratio is more than 90%. Then the level of effectiveness experienced a decrease in effectiveness from 2020-2023 but was still categorized as effective because the level of effectiveness ratio was between 90% - 100%. Therefore, the Bekasi District Education Office needs to prioritize the preparation of more efficient budget planning based on the Value for money concept. namely budget effectiveness, budget efficiency, economics, and budget.
Analysis of Budget Flexibility for the Program of Improving Competence and Professionalism of Madrasah Teachers at the Ministry of Religious Affairs Regional Office for DKI Jakarta Province Dian Retno Kencono; Nurliah Nurdin; R Luki Kurnia
Indonesian Journal of Islamic Literature and Muslim Society Vol. 7 No. 2 (2022): December 2022
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v7i2.7667

Abstract

Refocusing strategy has become one of the fiscal policies adopted by the government when the COVID-19 pandemic hit Indonesia. This strategy involves reallocating the budget from personnel, goods, and capital expenditures to fund the National Economic Recovery Program. However, the implementation of this policy, without adequate preparation, can have performance implications. This research addresses the challenges related to the dynamic and adaptive state budget during a crisis. The method used is a case study based on facts, which is then analyzed using the theory of Budgeting Flexibility, considering three inseparable aspects in achieving budget flexibility: agreement on purposes, mutual commitment between parties, and creating agile organizations. Therefore, Refocusing does not compromise the performance of executing tasks and functions in supporting the implementation of programs aimed at improving the professionalism of teachers in Madrasah education. This research will serve as the basis for policymakers in budget implementation across all levels in the Ministry of Religious Affairs Regional Office for DKI Jakarta Province.
The Influence Of Corporate Social Entrepreneurship (CSE) Program And Mentoring On Community Competence Through Community Development As An Intervening Variable In The Baduga Community In The Sports Sector Hilman, Ahmad Arief; Karunia, R Luki; Marwan, Jubery
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1475

Abstract

This  study  investigates   The Influence of corporate Social  Entrepreneurship (CSE) Program And Mentoring on Community Competence Through Community Develeopment as an Intervening variable in The Baduga Community In The Sports Sector Indonesia. The concept of Corporate Social Entrepreneurship (CSE) has a role in encouraging the improvement of the economic welfare of the community, such as through the provision of competition programs and training in improving skills. In addition, it can encourage sustainable social innovation, increase community involvement and empowerment, accelerate social and infrastructure development and improve the reputation and sustainability of the company. The place of implementation of the research was carried out in the Baduga Sumedang Community environment, Sumedang Regency, West Java Province, which received the benefits of the Corporate Social Entrepreneurship (CSE) program of PT RPN. This research is classified into the type of explanatory research, namely research that intends to test and explain the relationship between independent variables (exogenous variables) and dependent variables (endogenous variables) (Sugiono, 2016). This study uses a hypothesis testing research design (Hypotheses Testing). This design was chosen because it will empirically test the influence between research variables. The sampling technique with the purposive sampling method was used to collect samples from the community. This method was chosen because it requires the determination of certain criteria for the sample to be targeted when distributing the research questionnaire (Taherdoost, 2016). The Isaac and Michael formula is used to determine the number of samples in purposive sampling with a tolerance of 10% error. This formula is used to calculate the number of samples needed. Based on the calculation of the Isaac and Michael formula mentioned above, the sample used for this study was 270 people who answered the questionnaire. Multiple regression analysis is used by researchers who intend to predict how the condition (rise and fall) of the dependent variable (criterion), where two or more independent variables as predictor factors are manipulated (increased or decreased in value). Multiple regression analysis is used by researchers who intend to predict the condition (up and down) of the dependent variable (criterium), where two or more independent variables are manipulated predictor factors (increasing and decreasing their values).
Faktor-faktor yang Mempengaruhi Penyusunan Anggaran: Komitmen Organisasi, Administrasi, Sumber Daya Manusia serta Reward dan Punishment Purnowiyanto; Kuntadi, Cris; Karunia, R. Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 2 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak : Reformasi perencanaan dilakukan melalui penerapan tiga pendekatan penganggaran yakni Anggaran Terpadu (Unified Budget), Anggaran Berbasis Kinerja (Performance Based Budgeting) dan Kerangka Pengeluaran Jangka Menengah (Medium Term Expenditure Framework). Dalam perkembangannya, penyusunan perencanaan dan penganggaran di Indonesia masih menemui sejumlah permasalahan. Artikel ini bertujuan membahas faktor-faktor yang mempengaruhi penyusunan anggaran yaitu Komitmen Organisasi, Administrasi, Sumber Daya Manusia, dan Reward dan Punishment, suatu studi literatur Manajemen Keuangan Negara. Hasil artikel studi literatur adalah 1) Komitmen Organisasi berpengaruh terhadap penyusunan anggaran, 2) Administrasi berpengaruh terhadap penyusunan anggaran, 3) Sumber Daya Manusia berpengaruh terhadap penyusunan anggaran, dan 4) Reward dan Punishment berpengaruh terhadap penyusunan anggaran.
Co-Authors Abdul Kholik Abdullah, Thamrin Achmad Taufik Adriwati Afsdy Saksono Andre Pamungkas Angga Oktapriono Angga Yudha Prastya Anggriawan, Galih Annathasia Puji Erasashanti Ardi Sujatmiko Arifiani Widjayanti Arifiani Widjayanti Asfan Shabri Astanto, M. Tony Andy Astri, Sofyanti Bambang Giyanto Bangun, Lela Mariati Br Basuki, J Basuki, Johanes Bhayu Adi Puspita Bima, Muhammad Rizki Aria Brata, Joko Tri Budi, Alfian Budiyanto, Sigit Ch. Endah Winarti Cheria Puspita, Galih Costa, Augusto Da Cris Kuntadi Cut Vania Utami, Cut Vania Dadang Supriyanto Dian Kartika Sari, Dian Kartika Dian Retno Kencono Dian Retno Kencono Dian Rosdiana Dinu Rosyid Pramono Dodi Ilham Edi Yanto Edy Sutrisno Edy Sutrisno Edy, Hamdan Sarwo Enan Hasan Erfi Muthmainah Fitriyanti, Daniyyah Damar Franky Fuad Akhdlori Giyatno, Bambang Gustia Rakhmanita Hanafi Hari Hilman, Ahmad Arief Hutabarat, David Hotman Ilham Arief Kusumawijaya Indira Cempakasari Irsyad, Muammar Iskandar Syah Ismoko, Yoga Hendy Jamaluddin ZA Janiah, Samrotul Johan Hendri Prasetyo Krisnaningsih Krisnaningsih Lely Hiswendari Lia Mazia, Lia Margareth, Thania Mariyana Mariyana Marwaji Marwan, Jubery Maulana Malik Ibrahim Mu'am, Ahmad Muhammad Aulia Putra Saragih Muhammad Rizki Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico Nur Afsdy Saksono, Rochmad Nurliah Nurdin Nurliah Nurdin Paiman Raharjo Pardede, Randhi Pertiwi, Aditya Endah Pramono, Dinu Rosyid Prasetyo, Johan Hendri Prima Setiawan Purnowiyanto Rachman, Hikmah Abdul Rahayu Rahayu, Neneng Sri Rajab, Ridwan RANDHI PARDEDE Rita Nur Pratiwi Rizki Aprilani Ronald Titon Rudolf, David Rusmayanthy, Rusmayanthy S, Muh. Rizal Sappali, Winda Wahyuni Sendy Santika Sirajuddin Saleh Sorrell, Galih Rosanti Sri Rahayu, Neneng STIALAN, Sutanto Sudjali, Iwan Purwanto Sudrajat, Agus Tri Apriadi Triyadi Triyadi, Triyadi Utomo, Tri Widodo Wahyu Velayati, Ema Vitri Sarastuti Wahyuni, Kalis Endah Wibowo Wibowo Widi Widayat Widianto, Angger Wisnu Widjayanti, Arifiani Widya Handayani Widya Handayani Winda Wahyuni Sappali Wiwi Prapti Wulandari Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega