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All Journal Paulus Journal of Accounting (PJA) Safari : Jurnal Pengabdian Masyarakat Indonesia Dharma Ekonomi
Prisca Patricia Liem
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Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN KOMPETENSI TERHADAP KINERJA MANAJERIAL Prisca Patricia Liem
Paulus Journal of Accounting (PJA) Vol. 3 No. 2 (2022): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

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Abstract

The purpose of this study is to look at the effect of applyingaccountability accounting and competence to the managerial performance ofPT. Pegadaian (Persero) Kanwil V Manado. Sampling technique that used inthis study is non probability sampling with purposive sampling method and datacollection was carried out using a questionnaire. The amount of sample in thisstudy are 57 sample. The analysis technique is multiple linear regression. Theresults of this study indicate that accountability accounting and competencehave a positive and significant effect on the managerial performance of PT.Pegadaian (Persero) Kanwil V Manado.
The Effect of Gross Profit to Predict Operating Cash Flow at PT. Unilever Indonesia TBK Anita Nisa Kambey; Gebriany Pirade Wenur; Michelle Eliza; Prisca Patricia Liem; Fricy O. Rumintjap
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.160

Abstract

This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future.
Peningkatan Manajemen Keuangan di UKM: Peran Pelatihan Teknologi Informasi bagi Kelompok Peternak Ayam Berbasis Digital Ratna Taliupan; Toar Romario Sigar; Prisca Patricia Liem; Silvana Enjelina Bander; Sri Sunarni Sonu; Murni Sulistyaningsih
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.1978

Abstract

This study aims to assess the impact of training on the use of information technology, particularly Microsoft Excel, in the preparation of financial statements within small and medium enterprises (SMEs) of the Digital-Based Chicken Farmers Group. Accurate and timely financial management is crucial for business sustainability, yet many SMEs struggle with effectively organizing and compiling their financial reports due to limited technical skills and access to appropriate tools. This research employs a qualitative approach with a descriptive methodology, utilizing interviews, direct observations, and comparative analysis of financial data before and after the training intervention. The training focused on improving participants’ skills in using Microsoft Excel to create income statements, balance sheets, and cash flow reports. The findings indicate a significant enhancement in the ability of SME managers to utilize Excel’s features such as formulas, tables, charts, and data analysis tools. As a result, the financial statements produced became more accurate, timely, and professionally structured. Moreover, the training positively impacted participants' confidence in utilizing digital tools for financial management, enabling better strategic planning and decision-making based on reliable financial data. Despite these improvements, the study also identifies ongoing challenges, such as the need for continuous training and support, particularly in more advanced Excel functions and other relevant software tools. The research concludes that targeted training in digital tools significantly contributes to the enhancement of financial literacy and operational efficiency in SMEs. Furthermore, it underscores the necessity for continuous professional development and the integration of broader digital solutions—including inventory and marketing systems—to support long-term business growth, adaptability, and competitiveness in an increasingly digital economy
Co-Authors Anita Nisa Kambey Fricy O. Rumintjap Gebriany Pirade Wenur Michelle Eliza Ratna Taliupan Silvana Enjelina Bander Sri Sunarni Sonu Toar Romario Sigar