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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Alfin Nathanael
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo Alfin Nathanael; Linda Hetri Suriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8019

Abstract

This study uses a quantitative approach with a survey method. The study population is all managers and supervisors of PT. Trans Multi Cargo who are involved in the operational cost budgeting process, totaling 30 people. The sampling technique uses total sampling (census) so that the entire population becomes the research sample. The data analysis technique uses descriptive analysis and multiple linear regression analysis with the help of SPSS software. The research findings indicate that the operational cost budget has a strategic role as a managerial performance control tool. Comprehensive budget planning, consistent implementation, strict supervision, and continuous evaluation have been proven to significantly improve managerial performance. The results are in line with management control theory which emphasizes the importance of the budget system in achieving organizational goals. The managerial implications of this study are the need for PT. Trans Multi Cargo to continue strengthening the budgeting system as a control tool by improving the quality of budget planning through more in-depth analysis, improving the budget implementation system with better coordination between divisions, optimizing the budget control system through more intensive monitoring, and developing a more comprehensive budget evaluation system for continuous improvement.
Meminimalisir Resiko Perubahan Valuta Asing Melalui Lindung Nilai (Hedging) Terhadap PT. Petrosea Tbk Sholahuddin Shariawi; Maria Yunita Tianar Br Panjaitan; Alfin Nathanael
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.187

Abstract

The Petrosea Tbk. (PTRO) is one of the most experienced multi-national companies in Indonesia. This company is engaged in mining contracting, construction, pawning and providing service contracts for supporting oil and gas (Oil and Gas) which have the aim of advancing activities in the ESG (Environment, social, governance) aspect as a decision on the sustainability of the Company. PT Petrosea Tbk. (PTRO) was established on February 21, 1972. The purpose of this study was to determine the effect of hedging on Derivative financial instruments in foreign currencies. This research was conducted by PT. Petrosea, Tbk by using a Research Method, namely a Descriptive Method which aims to find a solution to the problem being investigated through a description of the condition of the subject and object that occurs. which as stipulated in PSAK No.71 (2020, Tarko), Hedging is also carried out by several companies such as: PT. Sarana Infrasktur Indonesia & PT. Multi Infrastructure Facilities (2020, Ministry of Finance).From the results of research conducted on the company's analysis, it can be concluded that PT. Petrosea Tbk (PTRO) is transacting using foreign currency.
Co-Authors Maria Yunita Tianar Br Panjaitan Sholahuddin Shariawi Suriyanti, Linda Hetri