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All Journal Dharma Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Gebriany Pirade Wenur
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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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.
Analisis Efektivitas dan Potensi Pajak Reklame Sebagai Sumber Pendapatan Asli Daerah Kota Bitung Tahun 2015–2019 : Penelitian Gebriany Pirade Wenur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2700

Abstract

The implementation of regional autonomy, focusing on the role of district and city governments, begins with the delegation of authority from the central government to local governments. This decentralization process requires strengthening in local financial management. Local Revenue (PAD) is one of the main sources of regional funding that can be independently utilized to support governance and development. In Bitung City, local taxes play an important role in local revenue (PAD), with significant contributions and promising revenue potential. Optimizing advertising collection, both in terms of effectiveness and potential management, is a strategic step to increase PAD. This study aims to analyze the effectiveness level and potential of advertising tax revenues for PAD in Bitung City using a descriptive quantitative method at the Regional Tax and Retribution Management Agency (BP2RD).The results indicate that advertising tax collection in 2015–2018 was highly effective, with achievements above 100% (104.60% in 2015; 150.71% in 2016; 115.01% in 2017; and 101.39% in 2018). In 2019, effectiveness decreased to 93.72% but remained in the effective category. The potential advertising tax revenue that BP2RD could optimize in 2020 was estimated at IDR 147,966,302,879.
Co-Authors Anita Nisa Kambey Fricy O. Rumintjap Michelle Eliza Prisca Patricia Liem