Article Per Year (5 Year)
p-Index From 2020 - 2025
4.498
P-Index
This Author published in this journals
All Journal IAES International Journal of Robotics and Automation (IJRA) Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) REKA INTEGRA Dinamika : Jurnal Teknik Mesin LingTera Jurnal Pendidikan Fisika FKIP UM Metro Binus Business Review Jurnal Penelitian Pembelajaran Fisika Edukasi: Jurnal Pendidikan Sosial Horizon: Jurnal Pendidikan Sosial JTERA (Jurnal Teknologi Rekayasa) Surya Octagon Interdisciplinary Journal of Science and Technology Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan Jurnal Kreativitas PKM ComTech: Computer, Mathematics and Engineering Applications Jurnal Manajemen dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Teknologi Dan Sistem Informasi Bisnis Amalee: Indonesian Journal of Community Research & Engagement Jurnal Abdi Insani Jurnal Manajemen dan Bisnis JITEL (Jurnal Ilmiah Telekomunikasi, Elektronika, dan Listrik Tenaga) ProBisnis : Jurnal Manajemen Journal of Management Accounting Business and International Research Innovative: Journal Of Social Science Research Global Education Journal Jurnal Multidisiplin Teknologi dan Arsitektur Society Jurnal Akuntansi Hukum dan Edukasi Jurnal Indonesia Mengabdi Journal of Integrated System Jurnal Mahkota Bisnis (Makbis)
Martin Martin
Universitas Bina Nusantara
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Hukum dan Edukasi

 1 
The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
Co-Authors Ahmad Fadli Ahmad Rivai ahmad yani Amin Hou Andriati, Novi Anita Anita Antonius Suratno, Antonius Aratri, Riyadnita Putri Ardiansya, Rizki Arifin, Yulyani Atika, Amelia Aufaa, Muhamad Ibnu Abi Ayu Andira Bachtiar, Armando Billi Rifa Kusumah Br Ginting, Berupilihen Burhendi, Felicianda Adrin Chaniago, Sabaruddin Christina Wirawan Daulay, Zulia Rifda Debora Tambunan Deby Siska Oktavia Pasaribu Dona Pasaribu Dratama, Ryan Edy Tandililing Elinah, Elinah Elty Sarvia Elyza Deswita FADILA, ZAKIA Fadilah, Abang Muhammad Fathir Feriyonika Feriyonika Galuh Hartinah Ginting, Rudimanta Hakeem, Muhammad Hilmy Hamdhana, Defry Hari Adianto Hastiani -, Hastiani Hawa, Putri Hendang Setyo Rukmi Hendrik Hendrik Hudaya, Rida Ilham Ary Wahyudie Imas Ratna Ermawati, Imas Ratna Jahja Hamdani Widjaja Jessica Jessica Jordan, Evan Lala Nilawati Listyorini, Niken Taufiqurrahmi M. Rafi Mahyudin Mahyudin Manda Dwipayani Bhastary Manik, Dio Edward Pahala Margana, Dodi Budiman Muhamad Rizki Mukti Qamal Nasib Nasutio, Mardiah Hasanah NASUTION, MARDIAH HASANAH Novi Wahyu Hidayati, Novi Wahyu Purjianto Putri, Fina Sonia Ridwan Siskandar Rizky Rizky, Rizky Rohani, Fety Novianty, Hemafitria, Rohani, Rosiana, Rosiana Ruspendi, Ruspendi Ryan, Ryan Sagita, Elsa Sari, Nuraeni Nanda Septiyani, Nunik Dwi Simanjuntak, Gilbert Soesilo, Novi Solehudin, Solehudin Sugianto Sugianto Suryajaya, Tommy Suryani, Ade Erfina Suyanto Suyanto Tawila, Nendi Toni Elmansyah Tri Isti Hartini, Tri Isti Tutun Nugraha Ulin Nuha, Ulin Veithzal Rivai Zainal Victor Victor Wawan Yudiantyo, Wawan Wijaya, Elyzabeth Winda Halim, Winda Yunita Yunita