Vol. 14 No. 2 (2025): Jurnal Kompetitif
Articles
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Transformasi Digital dalam Bisnis Kopi: Studi Penerapan Sistem Informasi Akuntansi di Kedai Kopi Semangat Pagi Palembang
Abstract View: 176 PDF Download: 168Abstract : This study analyzes the implementation of the Accounting Information System (AIS) at Semangat Pagi Coffee Shop in Palembang. The findings show that the implementation of AIS significantly improved operational efficiency by reducing the time required to prepare financial reports from over 4 hours to just 1 hour. In addition, the financial reports generated are more accurate and timely compared to the manual system. Other benefits include the reduction of errors in record-keeping and improved financial control through real-time access to cash flow reports.However, the implementation of AIS faces challenges, such as the limited technological knowledge of staff, initial investment costs, and infrastructure limitations, especially the unstable internet connection. Nevertheless, staff training and improved technological infrastructure can help overcome these obstacles. Overall, the implementation of AIS has a positive impact on efficiency, financial transparency, and the sustainability of small businesses, contributing to better financial management in the future.
Abstrak : Penelitian ini menganalisis penerapan Sistem Informasi Akuntansi (SIA) di Kedai Kopi Semangat Pagi, Palembang. Temuan menunjukkan bahwa SIA berhasil meningkatkan efisiensi operasional dengan mengurangi waktu penyusunan laporan keuangan dari lebih 4 jam menjadi 1 jam. Selain itu, laporan keuangan yang dihasilkan lebih akurasi dan tepat waktu dibandingkan dengan sistem manual. Manfaat lainnya termasuk pengurangan kesalahan dalam pencatatan dan peningkatan pengendalian keuangan melalui akses real-time terhadap laporan arus kas. Namun, penerapan SIA menghadapi tantangan seperti keterbatasan pengetahuan teknologi staf, biaya investasi awal, dan keterbatasan infrastruktur, terutama koneksi internet yang tidak stabil. Meskipun demikian, pelatihan staf dan peningkatan infrastruktur teknologi dapat mengatasi kendala tersebut. Secara keseluruhan, penerapan SIA memberikan dampak positif bagi efisiensi, transparansi keuangan, dan kelangsungan usaha kecil, yang berkontribusi pada pengelolaan keuangan yang lebih baik di masa depan.
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Gender Differences: Pocket Money Affects Investment Interest with Financial Literacy as a Mediating Variable
Abstract View: 144 PDF Download: 133Investment interest among university students remains relatively low, even though young people have great potential to support the growth of the capital market in Indonesia. This low interest is presumed to be influenced by financial and behavioral factors, such as pocket money and the level of financial literacy, which may differ between males and females. This study aims to analyze the effect of pocket money on students’ investment interest with financial literacy as a mediating variable and to examine the differences in influence based on gender. The research was conducted among students of the Faculty of Economics, Universitas Muara Bungo, involving 247 respondents. A quantitative explanatory approach was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) analysis technique with SmartPLS 4.0 software. The findings indicate that pocket money has a significant positive effect on investment interest, and financial literacy partially mediates this relationship. Furthermore, there are differences between male and female students, where males show a stronger direct effect, while females demonstrate a greater mediating role of financial literacy. The limitation of this study lies in its focus on a single university. This research contributes to strengthening financial literacy and developing investment education strategies for students in the fields of economics and finance.
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Evaluasi Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dan Capaian Kinerja: Studi Kasus Berbasis Dokumen LKjIP Dinas Koperasi dan UKM Provinsi Sumatera Selatan Tahun 2022–2024
Abstract View: 241 PDF Download: 262Abstract : The implementation of the Government Agency Performance Accountability System (SAKIP) is a key instrument for achieving accountability and improving the performance of government agencies. This study aims to evaluate the implementation of SAKIP and the performance achievements of the South Sumatra Provincial Cooperatives and SMEs Office during the 2022–2024 period. The study employed a descriptive evaluative approach with a single-agency study design. Data were sourced from the 2022–2024 Government Agency Performance Report (LKjIP) obtained from the official website of the South Sumatra Provincial Cooperatives and SMEs Office. Data analysis was conducted through document analysis, examining performance planning, performance measurement, performance reporting, and performance evaluation, as well as the achievement of Key Performance Indicators (KPI) and Activity Performance Indicators (IKK).
The results indicate that SAKIP implementation has been carried out in accordance with the established stages and is supported by systematic planning and performance reporting. Performance achievements based on KPI and IKK during the study period were generally in the high category and showed an increasing trend from year to year. In 2024, performance achievements were relatively more stable and equitable compared to the previous year. However, evaluation results indicate the need to strengthen outcome-oriented performance evaluation aspects so that performance achievements do not solely focus on activity outputs. This study concludes that the implementation of SAKIP has contributed positively to agency performance achievements, but still requires continued strengthening, particularly in the aspect of results-based performance evaluation.
Abstrak : Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) merupakan instrumen utama dalam mewujudkan akuntabilitas dan peningkatan kinerja instansi pemerintah. Penelitian ini bertujuan untuk mengevaluasi implementasi SAKIP dan capaian kinerja Dinas Koperasi dan UKM Provinsi Sumatera Selatan selama periode 2022–2024. Penelitian menggunakan pendekatan deskriptif evaluatif dengan desain studi pada satu instansi. Data penelitian bersumber dari dokumen Laporan Kinerja Instansi Pemerintah (LKjIP) Tahun 2022–2024 yang diperoleh melalui website resmi Dinas Koperasi dan UKM Provinsi Sumatera Selatan. Teknik analisis data dilakukan melalui analisis dokumen dengan menelaah perencanaan kinerja, pengukuran kinerja, pelaporan kinerja, dan evaluasi kinerja, serta capaian Indikator Kinerja Utama (IKU) dan Indikator Kinerja Kegiatan (IKK).
Hasil penelitian menunjukkan bahwa implementasi SAKIP telah dilaksanakan sesuai dengan tahapan yang ditetapkan dan didukung oleh perencanaan serta pelaporan kinerja yang tersusun secara sistematis. Capaian kinerja berdasarkan IKU dan IKK selama periode penelitian secara umum berada pada kategori tinggi dan menunjukkan tren peningkatan dari tahun ke tahun. Pada tahun 2024, capaian kinerja relatif lebih stabil dan merata dibandingkan tahun sebelumnya. Namun demikian, hasil evaluasi menunjukkan perlunya penguatan pada aspek evaluasi kinerja yang berorientasi pada outcome agar capaian kinerja tidak hanya berfokus pada output kegiatan. Penelitian ini menyimpulkan bahwa implementasi SAKIP berkontribusi positif terhadap capaian kinerja instansi, namun masih memerlukan penguatan berkelanjutan terutama pada aspek evaluasi kinerja berbasis hasil.
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Pengaruh Debt to Equity Ratio dan Likuiditas terhadap Return on Investment pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2022-2024
Abstract View: 174 PDF Download: 130Abstract : This research investigates the influence of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Investment (ROI) among food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Adopting a quantitative method, the study utilizes secondary data sourced from companies’ annual financial statements. The sample was determined through purposive sampling, and data analysis involved classical assumption testing and multiple linear regression, processed using SPSS version 25. The results indicate that DER has a negative and significant effect on ROI, meaning that an increase in the proportion of debt to equity reduces the company’s investment returns. Conversely, CR has a positive and significant effect on ROI, suggesting that the company’s ability to meet short-term obligations promptly serves as a positive signal for investors and contributes to higher returns. Simultaneously, DER and CR have a significant effect on ROI with a strong coefficient of determination. These findings highlight the importance of managing capital structure and liquidity to maintain financial stability and enhance the company’s investment attractiveness in the capital market.
Abstrak : Studi ini bertujuan menganalisis pengaruh Debt to Equity Ratio (DER) dan Current Ratio (CR) terhadap Return on Investment (ROI) pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Studi ini menerapkan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel studi dipilih menggunakan metode purposive sampling. Analisis data dilakukan melalui pengujian asumsi klasik, dan analisis regresi linier berganda menggunakan SPSS versi 25. Temuan studi menunjukkan bahwasanya DER berpengaruh negatif dan signifikan terhadap ROI, yang berarti peningkatan proporsi utang terhadap ekuitas menurunkan tingkat pengembalian investasi perusahaan. Sebaliknya, CR berpengaruh positif dan signifikan terhadap ROI, menandakan bahwasanya kemampuan perusahaan dalam memenuhi kewajiban jangka pendek secara tepat waktu menjadi sinyal positif bagi investor dan berdampak pada peningkatan pengembalian. Secara simultan, DER dan CR berpengaruh signifikan terhadap ROI dengan koefisien determinasi yang kuat. Temuan ini mengindikasikan pentingnya pengelolaan struktur modal dan likuiditas dalam menjaga stabilitas keuangan serta meningkatkan daya tarik investasi perusahaan di pasar modal.
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Analisis Penerapan Corporate Social Responsibility (CSR) PT PLN Indonesia Power Up Indralaya dalam Meningkatkan Ekonomi Masyarakat di Desa Payakabung
Abstract View: 178 PDF Download: 96Abstract :
This research discusses about analysis of the implementation of Corporate Social Responsibility (CSR) of PT PLN Indonesia Power UP Indralaya in improving the community economy in Payakabung Village. The aim of this research is to describe the implementation of Corporate Social Responsibility (CSR) of PT PLN Indonesia Power UP Indralaya in improving the economy of the community in Payakabung Village and knowing the impact of implementing CSR. The research method used in this research is qualitative research with the type of field research. The data collection techniques in this research are: (1) Observation, which aims to observe conditions in the field related to the implementation of CSR in improving the community's economy, (2) Interview, which aims to obtain in-depth information from several related informants, (3) Documentation Study, which the aim is to obtain data through existing documents in the form of archives related to CSR implementation related to company profile, history, vision and mission, organizational structure, CSR implementation reports related to research problems. Analysis of the data used through analysis activities before and after in the field. Data analysis before going to the field was carried out by studying literature reviews and secondary data. Data analysis in the field is carried out by data reduction, descriptive data presentation, verification and drawing conclusions.
The research results show that the implementation of PT PLN Indonesia Power UP Indralaya's CSR has taken place from planning activities to the monitoring and evaluation stages of the CSR program. The research results also show that the implementation of CSR has had a positive impact on society which has led to economic improvements such as increasing people's income, providing employment opportunities, environmental management activities, and increasing people's knowledge and skills.
Abstrak :
Penelitian ini membahas tentang analisis penerapan Corporate Social Responsibility (CSR) PT PLN Indonesia Power UP Indralaya dalam meningkatan ekonomi masyarakat di Desa Payakabung. Adapun tujuan penelitian ini yaitu untuk mendeskripsikan terkait penerapan Corporate Social Responsibility (CSR) dan untuk mengetahui dampak dari penerapan CSR. Pengumpulan data pada penelitian ini adalah : (1) Observasi yaitu bertujuan untuk mengamati kondisi di lapangan terkait penerapan CSR dalam peningkatan ekonomi masyarakat, (2) Wawancara, yaitu bertujuan untuk memperoleh informasi mendalam dari beberapa informan yang terkait, (3) Studi Dokumentasi bertujuan untuk memperoleh data melalui dokumen yang telah ada dalam bentuk arsip terkait pelaksanaan CSR terkait profil perusahaan, Sejarah, visi misi, struktur organisasi, laporan implementasi CSR yang berhubungan dengan masalah penelitian. Analisis data yang digunakan melalui kegiatan analisis sebelum dan sesudah dilapangan. Analisis data sebelum dilapangan dilakukan dengan mempelajari kajian literatur dan data sekunder. Ananlisis data di lapangan dilakukan dengan reduksi data, penyajian data secara deskriptif, verifikasi, dan penarikan kesimpulan.
Hasil penelitian menunjukan bahwa penerapan CSR PT PLN Indonesia Power UP Indralaya telah berlangsung dari kegiatan perencanaan hingga pada tahapan monitoring dan evaluasi program CSR. Hasil penelitian juga menunjukan bahwa penerapan CSR telah memberikan dampak positif bagi masyarakat yang mengarah pada peningkatan ekonomi seperti peningkatan pendapatan masyarakat, penyediaan lapangan pekerjaan, adanya kegiatan pengelolaan lingkungan serta peningkatan pengetahuan dan keterampilan masyarakat
