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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Multidisciplinary Indonesian Center Journal
Diyah Sukanti Cahyaningsih
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Other

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THE INFLUENCE OF COMPETENCY AND USE OF INFORMATION TECHNOLOGY ON OPERATIONAL EFFICIENCY THROUGH THE QUALITY OF FINANCIAL REPORTS IN KOREM 083/BDJ Putu Hendra Putra; Diyah Sukanti Cahyaningsih; Gaguk Apriyanto
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.608

Abstract

The need for accountability in Indonesian government demands transparency and accurate financial reports. This research examines the influence of work competency and the use of information technology (IT) on the quality of financial reports and their impact on the operational efficiency of Korem 083/BDJ. With quantitative descriptive methods and path analysis using SmartPLS and SEM-PLS, this research involved employees in the planning and finance fields. The variables studied include work competency, IT utilization, financial report quality, and operational efficiency. The research results show that IT utilization has a positive impact on operational efficiency, while work competency has a negative impact. However, work and IT competencies contribute positively to the quality of financial reports, which ultimately increases operational efficiency. The quality of financial reports has also been proven to mediate the relationship between work competency, IT utilization and operational efficiency. These findings confirm that increasing operational efficiency is very dependent on the quality of financial reports as well as optimizing information technology and work competencies.
Analisis Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Profitabilitas Murnitasari; Diyah Sukanti Cahyaningsih; Harmono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perusahaan makanan dan minuman memiliki permintaan yang stabil dan kontribusi besar terhadap PDB, namun menghadapi persaingan yang ketat. Tantangan seperti efisiensi biaya, fluktuasi harga bahan baku, dan perubahan preferensi konsumen menuntut pengelolaan keuangan yang efektif. Manajemen keuangan yang baik menjadi kunci dalam menjaga kinerja dan keberlanjutan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan kepemilikan manajerial terhadap profitabilitas pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan purposive sampling dengan beberapa kriteria, dari 34 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2024 hanya 8 perusahaan yang termasuk dalam kriteria penelitian. Dengan menggunakan alat analisis regresi data panel ditemukan bahwa struktur modal dan kepemilikan manajerial berpengaruh terhadap profitabilitas.
Co-Authors Gaguk Apriyanto Harmono Murnitasari Putu Hendra Putra