Claim Missing Document
Check
Articles

Found 34 Documents
Search

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.
PENGARUH DISIPLIN KERJA DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN PT PERMODALAN MADANI PERSERO Elyza Deswita; Ahmad Rivai; Martin, Martin
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.58

Abstract

This study aims to gain an in-depth understanding and provide empirical evidence regarding the influence of work discipline and job promotion on job satisfaction and their impact on employee performance. The approach used in this research is a quantitative approach, with statistical analysis and regression analysis as the methods employed. The study is designed as a survey researchs with a sample size of 100 employees from PT Permodalan Nasional Madani (Persero) in Medan. The results of the study indicate that work discipline partially affects the performance of employees at PT Permodalan Madani Persero. Job promotion also affects employee performance, and work discipline and job promotion simultaneously influence the performance of employees at PT Permodalan Madani Persero
The Influence of Management Control Systems and Balanced Scorecard on Strategic Decision Making: The Moderating Role of Information Technology (A Study of Private Universities in Medan City) Martin, Martin; Andira, Ayu; Nasution, Mardiah Hasanah
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7277

Abstract

This study aims to analyze the effect of Management Control Systems (MCS) and Balanced Scorecard (BSC) on Strategic Decision Making (SDM), with Information Technology (IT) as a moderating variable in Private Universities (PTS) in Medan City. The background of this study is based on the need for higher education institutions to adapt to the dynamics of globalization and digitalization, which require performance and information-based governance. A quantitative approach was used with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 251 managerial leaders as respondents. The results show that both MCS and BSC have a significant effect on SDM. MCS has a direct positive effect on PKS, but indirectly through IT, it shows a negative direction, indicating that overly rigid control systems can hinder the utilization of technology. Conversely, BSC has a significant and positive effect on IT and PKS, both directly and indirectly, indicating that BSC is capable of improving the quality of strategic decisions through the strengthening of information systems. In addition, IT proved to be a significant mediating factor in strengthening the relationship between variables, with the model's predictive contribution reaching 95.4%. This study emphasizes the importance of adaptive and integrative management system design, as well as the optimal use of information technology in supporting strategic decision-making in the higher education sector. These findings have theoretical implications for the development of modern management accounting literature and practical implications for PTS leaders to develop data-driven strategies and technological innovations.
Pengembangan Set Praktikum Viskometer Bola Jatuh Pada Materi Fluida Statis Aratri, Riyadnita Putri; Martin, Martin
Jurnal Pendidikan Fisika FKIP UM Metro Vol 13, No 2 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jpf.v13i2.13912

Abstract

Penelitian ini bertujuan untuk mengetahui proses pengembangan dan menguji kelayakan atau validasi dari set praktikum viskometer bola jatuh pada materi fluida statis. Penelitian ini dilakukan kepada 22 Mahasiswa/i Pendidikan Fisika FKIP UHAMKA untuk analisis kebutuhan dengan ketentuan telah menempuh mata kuliah Fisika Dasar I. Metode penelitian yang digunakan dengan model MANTAP (Lima Tahap) meliputi penelitian pendahuluan, pengembangan model, validasi model, uji efektivitas model, dan diseminasi. Hasil penelitian menunjukkan bahwa set praktikum viskometer bola jatuh yang dikembangkan memperoleh nilai 93% “Sangat Layak” dari ahli materi, 89% “Sangat Layak” dari ahli media, 92% “Sangat Layak” dari Dosen Fisika. Dengan demikian, penelitian ini berhasil mengembangkan set praktikum viskometer bola jatuh yang mampu meminimalisir human error dalam pengambilan data percobaan bagi Mahasiswa/i.