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Dika Puspitaningrum
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ANALISIS FLUKTUASI KEUANGAN PADA PENJUALAN KANVAS ATAS KETIDAKSTABILAN PENDAPATAN DAN BIAYA STUDI KASUS PT NIAGARA KOSMETIK Pramita Wandan Sari; Dika Puspitaningrum
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 4 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk memahami bagaimana perubahan biaya operasional mempengaruhi tingkat keuntungan dalam sistem penjualan kanvas di PT Niagara Kosmetik. Sistem penjualan kanvas dipilih karena jenis biaya operasionalnya sering berubah-ubah, seperti pengeluaran untuk bahan bakar, uang makan, penginapan, tol, parkir, dan biaya lainnya yang tidak terduga. Biaya-biaya ini bisa mempengaruhi konsistensi pendapatan dan kemampuan perusahaan dalam menghasilkan keuntungan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan analisis deskriptif. Sumber data yang digunakan terdiri dari dua jenis, yaitu data primer berupa hasil wawancara dengan tim penjualan dan data sekunder yang diperoleh dari laporan internal perusahaan, seperti data bulanan biaya operasional dan pendapatan penjualan kanvas pada periode 2022 hingga 2023. Untuk menganalisis data, digunakan bentuk tabel, serta perhitungan statistik sederhana seperti persentase agar dapat mengungkap tren dan hubungan antara variabel yang diteliti. Hasil penelitian menunjukkan adanya perubahan biaya operasional yang berpengaruh terhadap tingkat keuntungan dalam sistem penjualan kanvas. Temuan ini membantu perusahaan memahami pentingnya pengendalian biaya operasional sebagai strategi untuk menjaga stabilitas kemampuan menghasilkan keuntungan. Selain itu, penelitian ini juga memberikan manfaat praktis sebagai bahan untuk menyinari kondisi keuangan perusahaan serta kontribusi akademis dalam pengembangan literatur mengenai manajemen biaya dan profitabilitas di bidang distribusi langsung
Pengaruh NPL dan LDR Terhadap ROA Bank BUMN Guva Tirta Aji; Dika Puspitaningrum
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7930

Abstract

The banking sector, particularly State-Owned Banks (BUMN), is a crucial pillar of financial system stability and a key driver of national economic activity. This dual strategic role requires state-owned banks to maintain profitability (measured by Return on Assets/ROA) while simultaneously controlling inherent risks, particularly credit risk and liquidity risk. The primary objective of this investigation is to empirically evaluate the influence of credit risk, proxying via Non-Performing Loans (NPLs), alongside liquidity risk, characterized by the Loan to Deposit Ratio (LDR), regarding the Return on Asset (ROA) within state-owned banks in Indonesia. The analysis utilizes secondary datasets extracted from the quarterly financial statements of state-owned banks listed on the Indonesia Stock Exchange, procured from authoritative banking disclosures and the Indonesian Banking Statistics released by the Financial Services Authority (OJK). The research approach used is quantitative associative causality through panel data regression analysis, with narrative presentation and interpretation of the results without the use of mathematical formulas. The main outcomes reveal that Non-Performing Loans possess a substantial negative influence on Return on Asset, implying that an escalation in Non-Performing Loans intensifies the burden on bank earnings due to elevated provisioning costs (CKPN). In contrast, the Loan to Deposit Ratio demonstrates a positive yet statistically insignificant influence on Return on Asset. This lack of significance is associated with the state-owned bank's policy of maintaining liquidity at a safe level, which has resulted in increased cost of funds and the operating expenses relative to operating income (BOPO) metric, thereby neutralizing the prospective profit gains resulting from vigorous credit growth. The deductions from this study highlight the necessity of reinforcing more proactive credit risk management and optimizing funding strategies to reduce operating costs and drive sustainable profitability.
Analisa Laporan Kas Untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Sukoharjo Tahun 2023-2024 Ndandung Akbar Safii; Dika Puspitaningrum
Jurnal Kendali Akuntansi Vol. 4 No. 1 (2026): Januari: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i1.5819

Abstract

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.
Co-Authors Guva Tirta Aji Lulu Devina Kalila Nabila Hemalia Putri Ndandung Akbar Safii Pramita Wandan Sari Ravita Dewi Rhevan Bardiaman Tania Oktavia Kristanto Yuantomi Rohmat Udin