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p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Accusi
Tuahman Sipayung
Simalungun University
Economics, Econometrics & Finance

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Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency Tuahman Sipayung; Rumondang Purba; Elfina Okto Posmaida Damanik
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58wmwr55

Abstract

This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral Tuahman Sipayung; Wico J Tarigan; Elisa Fitri; Raja Mangaratua Nainggolan
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/v251vf23

Abstract

This study aims to analyze cash flow in improving the effectiveness of fund management at Caffe Moral. A quantitative descriptive approach was employed using financial statement data for the 2022–2023 period. The data were analyzed using cash flow ratios, including the Operating Cash Flow Ratio, Capital Expenditure Ratio, and Total Debt Ratio. The findings show that Caffe Moral’s revenue increased from IDR 180,000,000 in 2022 to IDR 278,000,000 in 2023, while net income rose from IDR 61,380,000 to IDR 145,800,000. The Operating Cash Flow Ratio increased from 4.20 to 6.86 and was categorized as highly effective, indicating that operating cash flow was sufficient to cover current liabilities. The Total Debt Ratio also increased from 5.87 to 11.08, reflecting a strong ability to cover debt obligations. However, the Capital Expenditure Ratio remained below 1.00, increasing only from 0.52 to 0.68, indicating that operating cash flow was not yet fully sufficient to finance capital expenditures independently. These results suggest that Caffe Moral’s fund management was effective in terms of liquidity and solvency, but still requires improvement in investment financing. This study recommends strengthening cash flow planning, controlling expenditures, and prioritizing investment decisions to support more sustainable fund management
Co-Authors Elfina Okto Posmaida Damanik Elisa Fitri Raja Mangaratua Nainggolan Rumondang Purba Wico Jontarudi Tarigan