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

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Analisis pengendalian biaya operasional terhadap peningkatan laba pada PT Aquwar Bintang Semesta Evan Leandro Kho; Jullie J. Sondakh; Diana N. Lintong
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.436

Abstract

This study aims to analyze the effectiveness of operating cost control in supporting profit growth at PT Aquwar Bintang Semesta during the 2023–2024 period. The research employs a descriptive quantitative approach using variance analysis and the Operating Expense to Operating Revenue Ratio (BOPO) to evaluate cost efficiency. The data consist of budgeted and actual operating costs, operating revenues, and profit figures obtained from the company’s financial records. The results show that in both 2023 and 2024, total realized operating costs remained below the budgeted amounts, resulting in favorable variances of IDR 119,068,950 and IDR 91,042,900, respectively. Although several cost components experienced unfavorable variances, overall cost control was maintained effectively. The BOPO ratio slightly increased from 72.18% in 2023 to 72.45% in 2024, indicating a marginal decline in efficiency; however, the company still achieved higher profit growth in 2024. These findings suggest that effective operating cost control contributes positively to profit improvement, although continuous monitoring of specific cost components is required to enhance operational efficiency.
The influence of digital financial literacy and financial technology on managerial performance in Vapestores Erlangga Defry Sutardjo; Jullie J. Sondakh; Djeini Maradesa
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.462

Abstract

This study investigates whether digital financial literacy and financial technology improve managerial performance in vapestore businesses. The rapid expansion of the vapestore industry has increased competition and required managers to enhance financial management capabilities and adopt digital financial tools. However, many vapestore managers still face limitations in digital financial literacy and financial technology utilization, which may hinder managerial effectiveness. This study uses a quantitative approach with data collected from 40 vapestore managers in Manado, Tomohon, Mandolang, and Airmadidi. Data were analyzed using multiple linear regression with SPSS 26. The findings reveal that digital financial literacy has a positive and significant effect on managerial performance, as indicated by a regression coefficient of 0.591 and a significance value of 0.000. Financial technology also has a positive and significant effect, with a regression coefficient of 0.492 and a significance value of 0.000. Furthermore, the adjusted coefficient of determination shows that 88.4% of managerial performance is explained by digital financial literacy and financial technology, while 11.6% is explained by other factors outside the model. These results indicate that strengthening digital financial literacy and optimizing financial technology utilization are important in improving managerial performance in vapestore businesses.
Co-Authors Diana N. Lintong Djeini Maradesa Erlangga Defry Sutardjo Evan Leandro Kho