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All Journal IKRA-ITH EKONOMIKA JURNAL AKUNTANSI DAN BISNIS
Ariel Immanuel Panjaitan
Universitas Negeri Medan
Economics, Econometrics & Finance

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PERAN ANGGARAN FLEKSIBEL DALAM PENGENDALIAN DAN ANALISIS BIAYA OVERHEAD PABRIK Tuti Sriwedari; Lasria Sitorus; Jelita Febrianti Tampubolon; Ariel Immanuel Panjaitan; Robin Cornelius Siahaan; Nurlila Azmi Hutapea
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1427

Abstract

Budgets are a key tool in a company's financial planning and control process. However, in a dynamic business environment, fixed budgets are often unable to adjust to changes in production volume and economic conditions. Therefore, flexible budgets are a more adaptive solution because they can be adjusted to the company's actual activity level. This study aims to analyze in depth the role of flexible budgets in controlling and analyzing factory overhead costs. The research method used is a literature study by reviewing various relevant theories, books, and journals. The results of the study indicate that flexible budgets play a significant role in increasing the effectiveness of cost control, especially factory overhead costs, by providing more accurate information on cost deviations and operational efficiency. Furthermore, flexible budgets support variance analysis, allowing management to identify the causes of cost differences, whether due to changes in activity levels or inefficiencies. Thus, the implementation of flexible budgets can be a strategic tool for management in improving a company's financial performance and competitiveness in the manufacturing industry.
Strategi Pengelolaan Human Capital dalam Mengatasi Stres Kerja dan Lingkungan Kerja Terhadap Peningkatan Kinerja Karyawan di PT Garuda Indonesia Cabang Bali Hilma Harmen; Yohana Br Sinaga; Ariel Immanuel Panjaitan; Al Ikhwan; Jelita Tampubolon; Lasria Sitorus; Sabrina Theresia Sukma
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

This article aims to formulate an effective human capital management strategy to address work stress and improve the work environment to enhance employee performance at PT Garuda Indonesia Bali Branch in the post pandemic period. This study uses a qualitative approach in the form of a conceptual review and primary data analysis sourced from previous research, statistical data, and contextual information from national media reports. The research results of this article indicate that work stress has a negative and significant effect on employee performance, while the work environment has a positive influence. Based on these findings, this article integrates empirical data with theoretical studies to produce an evidence-based human capital strategy framework consisting of four main pillars: improving employee well-being and mental health, strengthening work culture and internal communication, developing a potential based performance management system, and enhancing competency through continuous training. These four strategies complement each other and are designed to build organizational resilience while continuously improving employee performance. This article contributes a conceptual model that can be used as a basis for formulating human resource management policies in service organizations, particularly the aviation industry.
Analisis Strategi Pemasaran Usaha Tanaman Hias Dalam Perspektif Agribisnis Hendra Saputra; Ariel Immanuel Panjaitan; Karisa Kusumadewi Saputri; Marsha Astrid Exelsia Hutasoit; Nabila Hidayanti; Ramadhan Pulungan
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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Abstract

Usaha tanaman hias merupakan salah satu bagian dari sektor agribisnis hortikultura yang memiliki potensi ekonomi yang cukup besar. Meningkatnya minat masyarakat terhadap tanaman hias sebagai elemen estetika lingkungan menjadikan usaha ini memiliki peluang yang baik untuk dikembangkan. Penelitian ini bertujuan untuk menganalisis strategi pemasaran usaha tanaman hias dalam perspektif agribisnis pada usaha Yani Yusuf Florist. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui observasi langsung di lokasi usaha serta wawancara dengan pemilik usaha sebagai sumber data primer, sedangkan data sekunder diperoleh dari berbagai literatur yang relevan. Analisis data dilakukan dengan menggunakan metode deskriptif kualitatif untuk menggambarkan strategi pemasaran yang diterapkan. Hasil penelitian menunjukkan bahwa strategi pemasaran yang digunakan masih bersifat konvensional dengan mengandalkan pemasaran langsung kepada konsumen yang datang ke lokasi usaha. Strategi tersebut dapat dianalisis melalui konsep bauran pemasaran yang meliputi produk, harga, tempat, dan promosi. Produk yang ditawarkan berupa berbagai jenis tanaman hias dengan kualitas yang baik, harga ditentukan berdasarkan jenis dan ukuran tanaman, pemasaran dilakukan secara langsung di lokasi usaha, serta promosi masih mengandalkan metode dari mulut ke mulut. Oleh karena itu, pemanfaatan teknologi digital seperti media sosial dan sistem pembayaran digital perlu dikembangkan untuk meningkatkan daya saing usaha serta memperluas jangkauan pasar.
Co-Authors Al Ikhwan Hendra Saputra Hilma Harmen Jelita Febrianti Tampubolon Jelita Tampubolon Karisa Kusumadewi Saputri Lasria Sitorus Marsha Astrid Exelsia Hutasoit Nabila Hidayanti Nurlila Azmi Hutapea Ramadhan Pulungan Robin Cornelius Siahaan Sabrina Theresia Sukma Sriwedari, Tuti Yohana Br Sinaga