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All Journal JURNAL LENTERA BISNIS Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Nurdiani, Elia Erna
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Economics, Econometrics & Finance Social Sciences

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EVALUASI RISK MATURITY DALAM PENGELOLAAN KEUANGAN PUBLIK Dwiyanto, Muhaswad; Supriadi, Yudi Nur; Nurdiani, Elia Erna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.174

Abstract

Risk management is a strategic instrument in public sector governance that plays an important role in supporting accountable and sustainable public financial management. This study aims to analyze the level of maturity of the implementation of risk management and its influence on public financial management at the Directorate General of Culture (now the Ministry of Culture of the Republic of Indonesia). The research approach uses an explanatory quantitative method with survey techniques, where data is collected from employees involved in financial management, program planning, and risk management. Data analysis was carried out using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results of the study show that the implementation of risk management at the Directorate General of Culture is in the risk defined category, which indicates that risk management policies and guidelines have been available and communicated, but the implementation has not been fully integrated evenly across all work units. The risk register is still partially prepared, so risk management practices tend to be administrative and not optimal as a basis for strategic decision-making. Nevertheless, the results of empirical analysis show that the level of risk maturity has a positive and significant effect on public financial management, especially in strengthening financial accountability, the effectiveness of internal controls, and performance-based budget management. This research confirms that increasing risk maturity is an important prerequisite in strengthening public sector financial governance and management. These findings provide policy implications for the need to integrate risk management into the planning, budgeting, and performance evaluation cycles, strengthen the capacity of human resources, and utilize technology-based information systems to support more effective and sustainable risk management.    
DINAMIKA UKURAN PERUSAHAAN, ARUS KAS, DAN PROFITABILITAS SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Suwandi, Suwandi; Eka, Andi Primafira Bumandava; Nurdiani, Elia Erna; Lambyombar, Yustinus; Rosari, Renya
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2282

Abstract

Profitability is often a problem in every important corporate policy decision. Company size and cash flow are thought to impact profitability. This causal study aims to measure the effect of company size and cash flow on the profitability of the food and beverage sector in the Indonesian capital market for the 2020-2024 period. This research covers 9 sample companies selected using a purposive sampling approach. The financial statements included in this study were obtained through the website www.idx.co.id using a documentary approach. After data collection, analysis was conducted using multiple linear regression. The findings indicate that company size has an insignificant negative effect on company profitability, while cash flow has an insignificant positive effect. Following these findings, efficient asset management and cash management optimization are needed to achieve optimal profitability.
Co-Authors Dwiyanto, Muhaswad Eka, Andi Primafira Bumandava Lambyombar, Yustinus Rosari, Renya Suwandi Suwandi YUDI NUR SUPRIADI