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Dampak Anggaran Biaya Operasional terhadap Profitabilitas Perusahaan Muammar khadafi; Saidatun Nuri; Intan Maulina; Rikeniateni Rikeniateni; Munasarah Munasarah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 1 (2025): Januari : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i1.1030

Abstract

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.
THE INFLUENCE OF MANAGEMENT INFORMATION SYSTEM QUALITY ON USER SATISFACTION AND EMPLOYEE PERFORMANCE IN LOCAL GOVERNMENT AGENCIES Saidatun Nuri; Munasarah; Rayyan Firdaus
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.882

Abstract

This study aims to examine the effect of Management Information System (MIS) quality on user satisfaction and employee performance in local government agencies. Using a literature study approach, this study collects and analyzes secondary data from various sources such as scientific articles and academic reports to identify the relationship between MIS quality, user satisfaction, and employee performance. The results of the study indicate that MIS quality including reliability, ease of use, access speed, and data security have a significant effect on user satisfaction and employee performance. Thus, improving the quality of MIS is expected to improve the efficiency, effectiveness, and quality of public services in local government agencies.