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All Journal SEIKO : Journal of Management & Business Jambura Science of Management International Journal of Economics Development Research (IJEDR) Amkop Management Accounting Review (AMAR)
Latjompo, Sri Mulyani
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Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Modal Kerja dan Kontribusi Diversifikasi Usaha dalam Peningkatan Profitabilitas BUMDes (Studi Kasus pada BUMDes Berlian Jaya, Desa Berlian, Kecamatan Tilong Kabila, Kabupaten Bone Bolango) Latjompo, Sri Mulyani; Monoarfa, Rio; Ahmad, Surya Handrisusanto
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7730

Abstract

Penelitian ini bertujuan untuk menganalisis peran modal kerja dan kontribusi diversifikasi usaha dalam meningkatkan profitabilitas BUMDes Berlian Jaya. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahun 2023-2024. Hasil penelitian menunjukkan bahwa meskipun perputaran modal kerja meningkat, tingkat efisiensinya masih memerlukan optimalisasi karena masih berada di bawah standar. Sementara itu, diversifikasi usaha justru menurunkan profitabilitas karena kurangnya fokus pengelolaan dan meningkatnya biaya operasional. Sehingga, BUMDes Berlian Jaya perlu memprioritaskan segmen usaha yang potensial daripada melakukan diversifikasi tanpa pengelolaan yang memadai. Kata Kunci: modal kerja, diversifikasi usaha, profitabilitas, BUMDes Berlian Jaya, analisis kuantitatif.
Enhancing Managerial Decision-Making Quality through Activity-Based Costing: An Economic Perspective Usman, Asri; Mediaty, Mediaty; Latjompo, Sri Mulyani; Rasak, Abdul; Azizah, Andi Nurul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9464

Abstract

This study aims to analyse the contribution of Activity-Based Costing (ABC) to improving the quality of managerial decision-making, particularly within the manufacturing and service sectors. A systematic literature review (SLR) approach was employed, drawing data from databases such as Scopus, ScienceDirect, and Google Scholar, and focusing on publications from 2018 to 2025. Through a gradual selection process, 23 relevant articles were identified. The findings indicate that ABC effectively reduces cost distortions—such as under costing by up to 491%—enhances operational efficiency, and supports strategic decisions in areas such as pricing and cost control, leading to profitability improvements of up to 20–30% across various sectors. The study suggests that governments should support ABC adoption in small and medium-sized enterprises (SMEs) through subsidy policies and digitalisation initiatives. For businesses, the implementation of ABC can foster competitiveness and innovation, thereby strengthening the local economy through more accurate and data-driven decision-making. This research contributes new insights by integrating ABC into the context of Industry 4.0, highlighting the potential of technologies such as artificial intelligence (AI) to address traditional challenges, including resistance to change and reliance on manual data processing.
Analysis of Working Capital in Village-Owned Business Karya Lestari (BUMDes) in the Coastal Area of Bone Bolango Regency Monoarfa, Rio; Ahmad, Surya Handrisusanto; Latjompo, Sri Mulyani; Djaena, Muhamad A.
Jambura Science of Management Vol 7, No 1 (2025): Jambura Science of Management - January 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v7i1.27104

Abstract

Purpose: To determine the amount of working capital measured through the level of cash turnover, inventory turnover, accounts receivable turnover, and working capital turnover in achieving BUMDes profitability.Design/Methodology/Approach: This study uses quantitative research using a descriptive approach. The quantitative data used in this study are figures or documents related to working capital management and profit acquisition at BUMDes Karya Lestari in the coastal area of Bone Bolango Regency.Findings: The data processing carried out shows that BUMDes Karya Lestari's capital requirements for the next period are Rp. 157,916,225. The calculation results show that the capital requirements have increased compared to the previous year.
Audit 4.0: Determinants and Implications of Audit Opinions in the AI Era Latjompo, Sri Mulyani; Anggraeni, Ayu Dhina; Namra, Namra; Amiruddin, Amiruddin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3296

Abstract

This study aims to analyze the factors influencing the implementation of Audit 4.0 and its implications for the formation of audit opinions in the era of artificial intelligence (AI). Audit 4.0 marks a significant transformation in the audit profession through the application of digital technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and cloud computing, which can improve the efficiency, accuracy, and precision of auditor analysis. This study uses a systematic literature review method by examining scientific articles published between 2018 and 2025 from the Scopus, ScienceDirect, and Google Scholar databases. The results show that the success of Audit 4.0 implementation is determined by three main factors: auditor digital competence, technological readiness, and organizational support. The integration of digital technology has been shown to strengthen the quality of audit evidence and the objectivity of the resulting opinion, while accelerating the audit process. However, the findings also indicate that excessive reliance on automated systems can reduce the application of professional judgment and create the risk of automation bias. Thus, the success of Audit 4.0 depends not only on technological sophistication but also on the auditor's ability to maintain a balance between the use of technology and their professional responsibilities. This research is expected to provide theoretical contributions to the development of literature on audit digitalization and serve as a basis for audit institutions in formulating strategic policies to improve audit quality in the era of digital transformation
Co-Authors Amiruddin Amiruddin Anggraeni, Ayu Dhina Djaena, Muhamad A. Fachry Abda El Rahman Mediaty Namra, Namra Rasak, Abdul Rio Monoarfa Surya Handrisusanto Ahmad Usman, Asri