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All Journal Dharmas Education Journal (DE_Journal) PESHUM
Sihite, Ingot M.
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Humanities Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Peran Financial Controller dalam Pengelolaan Keuangan Perusahaan Harefa, Christine Cahyanti; Lubis, Imelda Fisianca; Sihite, Ingot M.; Siagian, Natalia P. M.; Sipayung, Rizki Christian
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.9088

Abstract

In an increasingly complex and dynamic business environment, corporate financial management has become a crucial factor in maintaining business stability and sustainability. One of the key roles in this aspect is the Financial Controller, who is responsible for financial planning, oversight, and reporting to ensure the efficiency and effectiveness of corporate operations. This study aims to analyze the role of the Financial Controller in corporate financial management and identify the factors that support the effectiveness of this role in improving corporate financial performance. This research employs the Systematic Literature Review (SLR) method to examine the role of the Financial Controller in financial management. SLR is a structured approach to collecting, critically analyzing, integrating, and synthesizing findings from various studies related to a specific topic or research question. The findings indicate that the role of the Financial Controller is essential in corporate financial management. Controllers are responsible for preparing and analyzing financial reports that serve as the foundation for managerial decision-making, ensuring compliance with corporate policies, and monitoring financial transactions. Additionally, they oversee the accurate recording of accounts receivable, inventory, and sales prices to ensure alignment with established policies.
LAPORAN ARUS KAS Lubis, Imelda Fisianca; Siagian, Natalia P. M.; Sihite, Ingot M.; Harefa, Christine Cahyanti
Dharmas Education Journal (DE_Journal) Vol 4 No 3 (2024): DE_Journal
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/de_journal.v4i3.1302

Abstract

Penelitian ini bertujuan untuk Membahas tentang Laporan Arus Kas. Laporan arus kas sangat penting bagi perusahaan untuk memantau dan mengelola aliran kas masuk dan keluar, sehingga dapat menjaga kesehatan keuangan dan kelangsungan usaha.Laporan arus kas memberikan gambaran nyata tentang posisi kas perusahaan, berbeda dengan laporan laba rugi yang berbasis akrual dan tidak selalu mencerminkan kondisi kas sebenarnya.Penyajian laporan arus kas diklasifikasikan dalam tiga aktivitas utama: operasi,investasi, dan pendanaan.Terdapat dua metode penyajian arus kas dari aktivitas operasi, yaitu metode langsung (menyajikan penerimaan dan pengeluaran kas secara rinci) dan metode tidak langsung (dimulai dari laba bersih yang disesuaikan dengan perubahan aset dan kewajiban lancar serta item non-kas).Laporan arus kas membantu manajemen, investor, dan kreditor dalam menilai likuiditas, solvabilitas, serta fleksibilitas keuangan perusahaan, dan menjadi dasar pengambilan keputusan ekonomi
Co-Authors Harefa, Christine Cahyanti Lubis, Imelda Fisianca Siagian, Natalia P. M. Sipayung, Rizki Christian