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All Journal Jurnal Kolaboratif Sains Jurnal Ilmiah Manajemen dan Akuntansi
Rizka Ardillah
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Analisis Risiko Operasional Dalam Proses Penagihan Piutang: Studi Kasus Pada PT KAI Daop 8 Surabaya: Operational Risk Analysis in the Receivables Collection Process: Case Study at PT KAI Daop 8 Surabaya Rizka Ardillah; Zahra Adistya Saffanah; Latifatur Rohmah; Mohammad Khusnu Milad
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.7494

Abstract

PT Kereta Api Indonesia (Persero) memanfaatkan penyewaan aset sebagai salah satu sumber pendapatan non-angkutan. Namun, dalam praktiknya, proses penagihan piutang sering menghadapi hambatan yang berujung pada risiko operasional. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis berbagai bentuk risiko operasional yang timbul selama proses penagihan piutang di PT KAI Daop 8 Surabaya, serta mengevaluasi dampaknya terhadap arus kas dan pencapaian target pendapatan perusahaan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus untuk mengidentifikasi dan menganalisis risiko operasional dalam proses penagihan piutang. Pengumpulan data dilakukan melalui wawancara mendalam dan observasi langsung terhadap prosedur yang diterapkan di lapangan. Hasil penelitian menunjukkan bahwa meskipun prosedur penagihan telah dijalankan sesuai SOP, masih terdapat kendala dalam efektivitas pelaksanaannya. Strategi mitigasi seperti pendekatan humanis dan pembentukan Tim Optimalisasi Aset telah diterapkan untuk mengurangi dampak risiko. Namun demikian, kelemahan dalam sistem administrasi dan kurangnya integrasi data masih menjadi tantangan yang perlu diperbaiki. Penelitian ini menegaskan pentingnya penguatan pengendalian internal serta pengelolaan risiko yang lebih proaktif dalam mendukung stabilitas keuangan perusahaan.
PENGARUH STRUKTUR MODAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022–2024) Rizka Ardillah; Riska Ayu Setiawati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pkdw7z42

Abstract

This study aims to analyze the effect of Capital Structure and Good Corporate Governance (GCG) on the financial performance of banks listed on the Indonesia Stock Exchange for the period 2022–2024. Capital Structure is measured by the Debt to Equity Ratio (DER), while GCG is represented by the Board of Commissioners, Board of Directors, Audit Committee, and Institutional Ownership. Financial performance is measured using Return on Assets (ROA). The analysis was conducted using multiple linear regression with SPSS version 27. The results show that Capital Structure has a significant effect on financial performance, while all GCG indicators do not have a significant partial effect. However, simultaneously, all independent variables have a significant effect on financial performance. These findings indicate that optimal management of Debt to Equity Ratio (DER) in accordance with regulatory provisions is an important factor in maintaining the stability of bank profitability. In addition, the effective implementation of GCG through increased board competence and independence is necessary to strengthen oversight and transparency. The results of this study have practical implications for bank management and investors in making funding decisions, governance policies, and strategies to improve financial performance
Co-Authors Latifatur Rohmah Milad, Mohammad Khusnu Riska Ayu Setiawati Zahra Adistya Saffanah