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p-Index From 2021 - 2026
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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Siti Syilva Fadia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Peran Akuntansi Manajemen dalam Meningkatkan Efektivitas Tata Kelola Perusahaan di PT Ace Hardware Indonesia Tbk. Azzahra Annisa Rahman; Adhelya Christina Martha Diredja; Siti Syilva Fadia; Chika Lutvita Dewi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2333

Abstract

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.
Analisis Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kota Depok 2021-2024 Alifia Rahmawati; Muhamad Raihan; Rifky Syah Rezkty Lubis; Siti Syilva Fadia; Zahwa Khairunnisa Asywaq
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2301

Abstract

This study aims to analyze the financial performance of the Depok City Government based on the Budget Realization Reports (Laporan Realisasi Anggaran/LRA) for the 2021–2024 period. The analysis focuses on evaluating the government's ability to manage Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) and regional expenditures through the measurement of effectiveness and efficiency ratios. Sound regional financial management is an essential element in achieving good governance, transparency, accountability, and sustainable public service delivery. Therefore, assessing the realization of revenue and expenditure budgets is important to determine the extent to which financial targets have been achieved and resources have been utilized efficiently. This research employed a quantitative descriptive method using secondary data obtained from the Budget Realization Reports of the Depok City Government for the period 2021–2024. The data were analyzed using effectiveness and efficiency ratios and interpreted based on regional financial performance assessment criteria. The findings indicate that the effectiveness ratio improved significantly, increasing from 85% in 2021 (fairly effective) to 106% in 2022, 100% in 2023, and 107% in 2024 (highly effective). Meanwhile, the efficiency ratios were 96%, 98%, 104%, and 98%, respectively. These results suggest that regional expenditure management was generally quite efficient, although an inefficient condition occurred in 2023 when expenditure realization exceeded revenue realization. Overall, the financial performance of the Depok City Government demonstrated positive progress in revenue achievement and expenditure management throughout the study period.
Co-Authors Adhelya Christina Martha Diredja Alifia Rahmawati Azzahra Annisa Rahman Chika Lutvita Dewi Muhamad Raihan Rifky Syah Rezkty Lubis Zahwa Khairunnisa Asywaq