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ANALISIS PENGENDALIAN BIAYA PADA PERUSAHAAN KONSTRUKSI DI KABUPATEN GRESIK Khofifah, Annisa Nur; Vilantika, Elok
Jurnal Manajemen Vol. 15 No. 1 (2025): JURNAL MANAJEMEN VOL. 15 NO. 1 JUNI 2025
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v15i1.4519

Abstract

Industri konstruksi di Kabupaten Gresik saat ini tengah mengalami pembangunan infrastruktur yang intensif. Perusahaan konstruksi yang kompeten memegang peranan penting dalam mendukung proyek infrastruktur tersebut. Penelitian ini berfokus pada analisis pengendalian biaya pada perusahaan konstruksi di Kabupaten Gresik. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya selisih antara Rencana Anggaran Biaya (RAB) dengan biaya aktual, serta dampaknya terhadap kinerja keuangan perusahaan. Fluktuasi harga bahan baku, keterlambatan penyelesaian proyek, perubahan nilai tukar, dan faktor-faktor yang tidak terduga seperti kondisi cuaca buruk turut menyebabkan terjadinya pembengkakan biaya pada proyek. Hasil penelitian menunjukkan adanya selisih yang signifikan antara biaya yang direncanakan dengan biaya aktual, sehingga mengakibatkan menurunnya profitabilitas dan efisiensi operasional. Rekomendasi yang diberikan antara lain diversifikasi sumber bahan baku, perbaikan perencanaan dan pengelolaan proyek, pelaksanaan kontrak pembelian jangka panjang, dan pembentukan dana cadangan untuk mengatasi pembengkakan biaya. Penerapan rekomendasi tersebut sangat penting untuk mengatasi tantangan, meningkatkan efisiensi operasional, dan menjaga stabilitas keuangan dalam lanskap industri konstruksi yang kompetitif.
ANALYSIS OF ACCOUNTS RECEIVABLE TURNOVER AT PT. XXY, A MANUFACTURING COMPANY IN GRESIK Febriyanti, Berliana; Reviandani, Wasti; Vilantika, Elok
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 5 No. 1 (2024): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v5i1.32973

Abstract

This research aims to analyze the accounts receivable turnover at PT. XXY, a manufacturing company in Gresik. The study focuses on the efficiency of the company's receivables management in measuring how quickly the company converts trade receivables into cash. The analytical method involves collecting historical data on receivables, financial statements, and the company's receivables management policies. The research results will provide in-depth insights into the effectiveness of the company's receivables policies and offer recommendations to enhance accounts receivable turnover. This study has strategic implications for improving the company's liquidity, optimizing financial resources, and supporting sustainable growth. Thus, the research makes a significant contribution to both practical and academic understanding of financial management in manufacturing companies.
Locus of Control Mediates The Impact of Financial Knowledge, Attitudes, and Experience on Financial Behavior Santoso, Rahmat Agus; Vilantika, Elok; Soelistya, Djoko; Liu, Yaoping
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.23506

Abstract

Research aims: This study aims to examine the effect of financial knowledge, attitudes, and experience on financial behavior, with locus of control serving as a mediating factor.Design/Methodology/Approach: This study employs a deductive research design with a causal-associative approach, targeting traditional market traders in the Gresik Regency area. A total of 100 respondents were sampled. The main data were collected through a questionnaire and analyzed using Partial Least Squares (PLS).Research findings: The study findings reveal that financial knowledge, attitudes, and experience positively influence locus of control. However, financial knowledge has a negative effect on financial behavior, while financial attitudes, experience, and locus of control have a positive effect. Notably, locus of control successfully mediates the positive relationship between financial knowledge, attitudes, experience, and financial behavior.Theoretical Contribution/Originality: This research uniquely expands the financial literacy model by incorporating the variable of financial experience. Practitioners/Policy Implications: The study findings are expected to serve as a reference model for the development and mentorship of small and medium enterprises in the Gresik district. Practitioners/Policy Implications: The findings are anticipated to serve as a reference model for the development and mentorship of Small and Medium Enterprises in the Gresik district.
OPTIMALISASI PENGELOLAAN KEUANGAN PRIBADI SISWA MELALUI PEMANFAATAN INOVASI DIGITAL DAN FINANCIAL TECHNOLOGY Vilantika, Elok; Handayani, Anita
Studi Kasus Inovasi Ekonomi Vol. 10 No. 01 (2026)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v10i01.44507

Abstract

Perkembangan teknologi digital telah mendorong meningkatnya akses remaja terhadap layanan keuangan berbasis digital, seperti dompet elektronik, mobile banking, dan layanan paylater. Namun, kemudahan tersebut belum diimbangi dengan tingkat literasi keuangan yang memadai, sehingga berpotensi menimbulkan perilaku konsumtif dan risiko finansial. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan digital siswa SMA melalui edukasi dan pelatihan pengelolaan keuangan pribadi berbasis inovasi teknologi finansial. Kegiatan dilaksanakan di salah satu sekolah swasta yang berada di Gresik dengan melibatkan 50 siswa sebagai responden, menggunakan metode one-day service yang mencakup ceramah interaktif, workshop praktik, studi kasus, permainan edukasi, serta evaluasi melalui pre-test dan post-test.Hasil kegiatan menunjukkan adanya peningkatan signifikan tingkat literasi keuangan siswa. Nilai rata-rata pre-test sebesar 56,4 meningkat menjadi 82,1 pada post-test. Selain itu, sebanyak 78% siswa mulai menerapkan pencatatan keuangan sederhana, 72% mampu menyusun anggaran pribadi, dan 68% menunjukkan penurunan kecenderungan perilaku konsumtif impulsif. Siswa juga menunjukkan peningkatan pemahaman terhadap risiko layanan fintech, khususnya terkait paylater dan keamanan transaksi digital. Kegiatan ini membuktikan bahwa pendekatan edukatif dan praktis mampu meningkatkan pemahaman serta membentuk kebiasaan finansial yang lebih sehat pada siswa SMA. Literasi keuangan digital perlu terus dikembangkan melalui pendampingan berkelanjutan dan integrasi dalam lingkungan pendidikan sebagai upaya menyiapkan generasi muda yang cakap dan bijak secara finansial di era digital.
The Effect of Accounts Receivable Turnover, Cash Turnover, and Inventory Turnover on Profitability (A Study of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the Period 2022-2024) Apriliana, Dita; Vilantika, Elok
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This study aims to examine the effect of Accounts Receivable Turnover, Cash Turnover, and Inventory Turnover on Profitability. The sample in this research consists of 47 consumer goods industry companies listed on the Indonesia Stock Exchange during 2022–2024. The research method uses a quantitative approach with multiple linear regression analysis. The results show that, partially, accounts receivable turnover has a significant effect on profitability. Cash turnover also has a significant effect on profitability. Likewise, inventory turnover partially has a significant effect on profitability. Simultaneously, accounts receivable turnover, cash turnover, and inventory turnover significantly affect profitability with an F-value of 7.379, which is greater than the F-table value of 2.67, and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.14 indicates that the independent variables can explain 14% of the variation in profitability, while the remaining is influenced by other variables outside this study.
Analysis of The Influence of Liquidity, Sales, Growth, and Working Capital Turnover on Profitability (Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2021-2024 Period) Fadhilah, Nur; Vilantika, Elok
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

In the rapid development of the digital era in Indonesia, the growth of the technology sector poses challenges to the level of profitability of companies, due to changes in liquidity value, sales growth and working capital turnover. This study aims to analyze these three factors on the profitability of technology sector companies listed on the Indonesia Stock Exchange. The population of this study is technology companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The sample of this study was selected by the Purposive Sampling method. A total of 35 companies that passed the criteria were used as samples. The method used is a quantitative approach through multiple linear regression analysis with the help of spss software applications with secondary data from financial statements. The results of this study show that the liquidity variable has a negative effect, while sales growth and working capital turnover have a positive effect on profitability. In conclusion, it shows the importance of optimal liquidity management and increased sales and working capital efficiency to improve financial performance in order to create stable income in the midst of competition in the technology industry.