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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Neo Journal of economy and social humanities Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Karunia, R. Luki
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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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.
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.
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

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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.
Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia Andrianto, Nico; Sudjali, Iwan Purwanto; Karunia, R. Luki
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.554

Abstract

Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of ​​effective performance audits might not be achieved in the future.
Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers Karunia, R. Luki; Andrianto, Nico
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1146

Abstract

This research discusses the role of BPK through insight and oversight function to improve the management of the Indonesian Migrant Workers (PMI) program. The study was conducted using a qualitative approach by analyzing the contents of the performance audit report as well as the viewpoint/opinion of BPK regarding Indonesian migrant workers released by BPK from 2010 to 2021. Various performance audits are carried out periodically by BPK by targeting PMI recipient countries with multiple characteristics, which determine different strategies regarding the dynamics of policies in PMI recipient countries. This study concludes that BPK plays a significant role in encouraging the improvement of PMI management through various performance audit recommendations and viewpoints/opinions. These audit recommendations have carried out the insight and oversight functions related to governance and implementation of the PMI program, as well as policies that need to be improved accordingly. Traditionally seen as only conducting financial audits, performance audits conducted by  BPK, primarily through insight and oversight functions, can improve government management related to the Indonesian Migrant Workers program.
Co-Authors Cris Kuntadi Fitriyanti, Daniyyah Damar Giyatno, Bambang Mariyana Mariyana Nico Andrianto, Nico Purnowiyanto Sudjali, Iwan Purwanto