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All Journal Jurnal Aplikasi Perpajakan Journal of Innovative and Creativity Indonesian Journal of Innovation Multidisipliner Research International Journal of Economics and Development
Kartika Septiary Pratiwi Musa
Universitas Negeri Makassar
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analysis of Financial Performance By Methods Economic Valueadded (Eva) at PT. Argha Karya Prima Industry Tbk Dwi Anugerah Lestari Musa; Welimas Kristina Parinsi; Kartika Septiary Pratiwi Musa
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8006

Abstract

This study aims to analyze the financial performance of PT Argha Karya Prima Industry, Tbk in 2019-2022 using the economic value added (EVA) method. This research is descriptive research with a quantitative approach. The population in this study is the annual financial report of PT Argha Karya Prima Industry, Tbk. The sample of this study is the financial position report and comprehensive income statement of PT. Agha Karya Prima Industry, Tbk 2019-2022. The results of this study indicate that, the performance of PT Argha Karya Prima Industry, Tbk in 2019-2020 EVA value> 0, then there is added value and the Company's financial performance is good. Meanwhile, in 2021-2022 the EVA value <0, then there is no added value and the Company's financial performance is not good. Overall, it can be said that in the last 4 years we can judge that there is no economic added value. Thus, it can be said that PT Argha Karya Prima Industry, Tbk for the 2019-2022 period is unable to create economic added value for owners of capital or shareholders, meaning that its financial performance is not good.
Break Even Point Analysis For Sales Planning At PT Ultrajaya Milk Industry And Trading Company Tbk Kartika Septiary Pratiwi Musa; Haliah; Darmawati
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.1615

Abstract

This study aims to analyze the application of Break Even Point (BEP) analysis as a strategic instrument for sales planning and profit management at PT Ultrajaya Milk Industry & Trading Company, Tbk during the 2022–2024 period. The study seeks to evaluate the company's operational efficiency through contribution margin performance, break-even trends, and sales target achievement in the post-pandemic business environment. A quantitative descriptive approach was employed using secondary data obtained from PT Ultrajaya’s independently audited annual financial statements for 2022–2024. The analysis involved cost classification, contribution margin (CM) calculation, contribution margin ratio (CMR) analysis, BEP determination in monetary terms, and sales target planning based on Cost-Volume-Profit principles. The results indicate a consistent increase in net sales from IDR 7.456 trillion in 2022 to IDR 8.874 trillion in 2024. The contribution margin ratio improved substantially from 19.65% to 34.05%, reflecting enhanced operational efficiency and stronger profitability. The break-even point declined from IDR 5.874 trillion in 2022 to IDR 4.620 trillion in 2024, demonstrating a wider margin of safety. Furthermore, actual sales consistently exceeded both the calculated BEP and planned sales targets throughout the study period. The findings suggest that BEP analysis provides valuable managerial information for establishing realistic sales targets, monitoring cost efficiency, evaluating profit performance, and supporting strategic decision-making in manufacturing companies facing dynamic market conditions. This study contributes to the accounting and management literature by integrating contribution margin analysis, break-even trend evaluation, and sales target planning within a single analytical framework. It provides empirical evidence from a large publicly listed Indonesian manufacturing company during the post-pandemic recovery period, an area that remains relatively underexplored in previous BEP studies.
Analisis Pengendalian Internal Terhadap Efektivitas Pengelolaan Kas Pada Kantor Kas Maccini PT. Bank Sulselbar Cabang Makassar A. Triraqa Afarin Islami; Sitti Hajerah Hasyim; Kartika Septiary Pratiwi Musa
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.546

Abstract

Penelitian ini bertujuan: untuk menganalisis pengendalian internal terhadap efektivitas pengelolaan kas pada kantor kas Maccini PT. Bank Sulselbar Cabang Makassar. Variabel dalam penelitian ini adalah: Pengendalian Internal terhadap efektivitas pengelolaan kas. Subjek dan fokus dalam penelitian ini adalah: Subjek penelitian ini adalah dua orang informan sebagai orang yang terlibat dalam pengelolaan kas di kantor kas maccini. Fokus pada penelitian ini adalah penerapan lima komponen pengendalian internal menurut kerangka COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Teknik pengumpulan data: Wawancara dan dokumentasi. Teknik analisis data: Reduksi data, Penyajian data, Analisis data dan merumuskan rekomendasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal di kantor kas maccini sudah efektif. Lingkungan pengendalian didukung integritas dan nilai-nilai etika, komitmen terhadap kompetensi, struktur organisasi, filosofi manajemen dan gaya operasi, dan kebijakan perihal sumber daya manusia. Penilaiain risiko dilakukan rutin. Aktivitas pengendalian dijalankan sesuai standar, meskipun masih ada kelemahan pada pemisahan tugas, dan otoritas yang tepat. Sistem informasi dan komunikasi didukung transaksi yang berjalan secara real-time sudah cukup baik. Dan pemantauan dilakukan terhadap transaksi kas secara rutin dan mendadak. Dengan demikian pengendalian internal sistem penerimaan dan pengeluaran kas sudah efektif.
Analisis Kinerja Keuangan Badan Pendapatan Daerah (BAPENDA) Provinsi Sulawesi Selatan Putriani Putriani; Samsinar Samsinar; Kartika Septiary Pratiwi Musa
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.811

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Badan Pendapatan Daerah (BAPENDA) Provinsi Sulawesi Selatan tahun 2020–2022 yang diukur menggunakan rasio kemandirian keuangan daerah, rasio efektivitas Pendapatan Asli Daerah (PAD), dan rasio pertumbuhan PAD. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif, menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran (LRA) melalui teknik dokumentasi dan studi kepustakaan. Hasil penelitian menunjukkan bahwa rasio kemandirian mengalami peningkatan dari 70,0% pada tahun 2020 dengan pola partisipatif menjadi 81,5% dan 85,6% pada tahun 2021 dan 2022 dengan pola delegatif, yang mengindikasikan peningkatan kemandirian daerah. Rasio efektivitas PAD berada pada kategori efektif dengan nilai 92%, 96%, dan 98%, yang menunjukkan kemampuan pemerintah daerah dalam merealisasikan target pendapatan secara optimal. Selain itu, rasio pertumbuhan PAD menunjukkan tren positif dari 7,01% menjadi 10,68%. Secara keseluruhan, kinerja keuangan daerah tergolong baik, namun masih menunjukkan adanya ketergantungan terhadap dana transfer dari pemerintah pusat.
Co-Authors A. Triraqa Afarin Islami Darmawati Dwi Anugerah Lestari Musa Haliah, Haliah Putriani Putriani Samsinar Samsinar Sitti Hajerah Hasyim Welimas Kristina Parinsi