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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Value: Jurnal Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Science and Society (IJSOC) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Magister Akuntansi Trisakti Journal of Business, Social and Technology Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi POTENSI: Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Senarai Kearifan Lokal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Analisis Idle Time pada Internal Truck Vehicle (ITV) dan Dampaknya terhadap Peningkatan Internal Failure Costs di Operasi Bongkar Muat Petikemas Budiansyah ZM; Driana Leniwati; Nazaruddin Malik
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4429

Abstract

This study aims to analyze the causes of Idle Time in Internal Truck Vehicles (ITV) and its contribution to increasing internal failure costs in container handling operations at Surabaya Container Terminal. Idle Time refers to waiting periods when ITV is not operating productively, leading to fuel waste and reduced operational efficiency. The research employs a qualitative approach through observation, in-depth interviews, documentation, and literature review. Findings indicate that the dominant factors causing Idle Time include limited ITV fleet availability, suboptimal operational coordination, and external conditions such as weather and equipment breakdowns. The impact of Idle Time on internal failure costs is reflected in the increased fuel expenses without corresponding production output, which affects the company’s BOPO ratio. Strategic recommendations include strengthening planning and control systems, implementing demand-based fleet management, and adopting energy efficiency policies to minimize Idle Time. These findings are expected to enhance operational efficiency and improve the competitiveness of Surabaya Container Terminal.  
Cash Management Agility in Banking: Balance Management and Predictive Forecasting David Gunawan; Driana Leniwati; Nazaruddin Malik
JURNAL ECONOMINA Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i10.4549

Abstract

Cash management in banking must keep enough cash for service while limiting idle funds, and transaction patterns keep shifting across units and time. This study examines how cash management staff at a national bank in Indonesia, anonymized as Bank X, run predictive forecasting, deviation monitoring, corrective action, and balance management, and how information technology supports these decisions. The study uses a qualitative case design with in-depth interviews of nine informants in cash management functions. The case covers the Malang, Kediri, and Jember area. The researcher checked interview accounts against daily balance records, which are confidential and not reported. The records matched the accounts. Informants described short- and long-horizon forecasts, daily monitoring, balance consolidation across locations, and technology support such as dashboards, machine learning for ATM cash, and robotic process automation. The head office sets balance limits as monthly average balances, and units manage balances against those limits. Informants perceived that technology speeds up their response, and they check exceptions with their own judgment. The units do not use one common measure of deviation, and staff do not always record corrective actions in one standard way. The study proposes organizational agility in cash management as a repeating forecast-monitor-correct-rebalance cycle. Banks can set common deviation limits, record the cause and size of each correction, and review recurring forecast errors without giving up operational flexibility.
Co-Authors Adelya Rahmadhani Shafitri Adi Maulana, Bimo Adi Prasetyo Afdholifah Ainunia Hago Agung Muhammadiyah Prasetyo N.W Agung Prasetyo Nugroho Wicaksono Agung Prasetyo NW Agustin Dwi Haryanti Ahamd Juanda Ahmad Juanda Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Aji Fras Aditya Fras Aditya Alan Januar Ahmed Ammar Tsaqif Annida Utami Putri Auliya, Friska Amanda Fitri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bagus Angan Brasilio Bagus Brasilio Bambang Haryadi Bangun Busana Budiansyah ZM Catrin, Caterina Aruli Iskandar Darti Djuharni David Gunawan Deviandini, Ellisa Devo Sucita Lokiman Dhaniel Syam Dian Irani Agustina Dinar Ary Kartikasari Dinar Nurhayati Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Faishal Rachman Wahid Farah Fauziah Faris Afrizal Ferdiliansyah Erri Bagus Firmansyah Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Friska Amanda Fitri Auliya Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Haryadi, Bambang Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Ika Anggie Wiasti Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juwita Nur Radeana Khaqimah, Millatul Khoirun Nisa' Syamsiyah Lamin K Drammeh Latifa Rania LATIFA RANIA Lilik Purwanti Maram Mardjun, Joya Thasya Ikrimah Mariana Sari Dewi Marina Rimadhani Masiyah Kholmi Masiyah Kholmi Maulida, Dewi Nur Merie Satya Anggraini Merlina Maulida muchlis fauzi Mudrifah, Mudrifah Muhammad Jihadi Muhammad Muhammad Muhammad Wildan Affan Muhammad Wildan Affan Mulia, Firnanda Kasih Nadila Fitri Handayani Nazaruddin Malik Nazaruddin Malik Nazaruddin Malik Neyla Salsabila Noni Oktavianti Novitasari Agus Saputri Okpriyanto, Deni Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Prisma Rohman Wardana Prisma Wardana Pua Uda, Atikah Indawati Rafli Sholana Rahayu, Mellysia Dwi Ria Yunita Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setiaji Zaeni Miftahulbowo Setu Setyawan Shobiq Zainudin Shobiq Zainudin Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Stevanus Dewangga Giovani Vernon Imagoro Sukma, Vega Melati Suwito, Candra Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiendi Ratnasari Wiharta Dewananda Wijaya, Almaira Oktavia Wisnu Pamungkas Yeney Widya Prihatiningtias Yuaninda, Naila Putri