Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Hilman Ariyansyah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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 : Pusat Riset dan Inovasi Nasional

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.
Pemodelan Strategi Keberhasilan Koperasi dengan Jumlah Anggota sebagai Pemediasi dengan Pendekatan Analisis Uji Sobel pada Regresi Data Panel menggunakan Eviews Didi Didi; Dwi Gemina; Devina Damayantie; Siti Rachma; Haklima Bintang Wulandari; Hilman Ariyansyah; Dwi Agustin, Pitriani; Ristya Cahya Khaerunissa; Aulia Rahman; Laila Lutfiyyah Salsabila; Nihlatul Muniroh; Muhammad Afrizal
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.8356

Abstract

The Indonesian Civil Servants Cooperative (KPRI) plays an important role in enhancing member welfare and supporting the national economy. Nevertheless, increases in business volume and own capital do not necessarily translate into higher profitability, while the number of members an essential characteristic of cooperatives is also assumed to influence financial performance. This study aims to examine the effect of business volume and own capital on cooperative profitability, with the number of members acting as a mediating variable. A quantitative approach was employed using secondary data derived from the financial statements of KPRI in Bogor City during the 2020–2024 period. Purposive sampling was applied, resulting in 12 cooperatives with a total of 60 observations. Panel data regression analysis was conducted using EViews software, and mediation effects were tested using the Sobel test. The results indicate that business volume has a positive and significant effect on cooperative profitability, whereas own capital does not show a significant influence. The number of members has a negative and significant effect on profitability. Furthermore, the Sobel test confirms that the number of members does not mediate the relationship between business volume or own capital and cooperative profitability. These findings suggest that enhancing business activities and improving the quality of member participation are more critical for increasing cooperative profitability than merely expanding capital or membership size.
Co-Authors Ade Budi Setiawan Alya Nurhasani Aulia Rahman Dea Julfani Devina Damayantie Didi Didi Dwi Agustin, Pitriani Dwi Gemina Firda Fauziah Haklima Bintang Wulandari Laila Lutfiyyah Salsabila Marisa Talia Putri Muhammad Afrizal Nihlatul Muniroh Ristya Cahya Khaerunissa Siti Rachma