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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi
Alya Nurhasani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Timur Tahun 2022 – 2024 Alya Nurhasani; Ade Budi Setiawan; Dea Julfani; Firda Fauziah; Hilman Ariyansyah; Marisa Talia Putri
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.8223

Abstract

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.
Pengaruh Current Rasio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan SubSektor Makanan dan Minuman Periode 2021–2025 Nisrina Alya Nafisah; Alya Nurhasani; Syahla Alifia Sugandi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : 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.v4i3.2653

Abstract

This study explores the effects of the current ratio (CR) and debt-to-equity ratio (DER) on return on assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The analytical method used is a quantitative approach with an associative research design, utilizing secondary data from the companies’ financial statements. A total of 10 companies were selected as the sample through purposive sampling, resulting in 50 observations. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS Statistics, accompanied by t-tests, F-tests, and analysis of the coefficient of determination. The findings of this study indicate that the current ratio has a positive and significant effect on ROA (significance value: 0.048). Additionally, the debt-to-equity ratio also exerts a positive and significant influence on ROA (significance value: 0.012). Overall, these two independent variables have a significant effect on ROA (significance value: 0.008) and explain 59.2% of the variation in corporate profitability. These results indicate that sound liquidity and capital management can enhance corporate profitability and should be viewed as important factor.
Co-Authors Ade Budi Setiawan Dea Julfani Firda Fauziah Hilman Ariyansyah Marisa Talia Putri Nisrina Alya Nafisah Syahla Alifia Sugandi