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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Ilomata International Journal of Tax and Accounting JIIP (Jurnal Ilmiah Ilmu Pendidikan) International Journal of Finance Research Journal of Economics and Business Letters Jurnal Abdimas Kartika Wijayakusuma Jurnal Multidisiplin Madani (MUDIMA) KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Pengabdian Pelitabangsa Jurnal Masyarakat Mengabdi Nusantara Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kabar Masyarakat Jurnal Pelita Manajemen Jurnal Lentera Pengabdian JAKBS Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Margin: Jurnal Lentera Managemen Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Proceeding International Pelita Bangsa JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Central Community Development Journal Dedikasi : Jurnal Pengabdian Lentera Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Manajemen Bisnis Digital Terkini Global Leadership Organizational Research in Management Jurnal Riset Multidisiplin Edukasi Growth: Journal Management and Business Ulil Albab Indonesia Economic Journal International Journal of Education and Learning Studies
Muhamad Syahwildan
Universitas Pelita Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Efektivitas Anggaran dan Pengendalian Biaya pada PT Indofood Sukses Makmur Tbk Rhenald Bayu Ardhi Arifin; Siti Barkah; Muhamad Syahwildan
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER (in progress)
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8c5pq442

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas anggaran dan strategi pengendalian biaya pada PT Indofood Sukses Makmur Tbk melalui pendekatan studi literatur. Pengelolaan anggaran yang efisien serta pengendalian biaya yang tepat dinilai penting dalam menjaga daya saing perusahaan, terutama di sektor industri makanan yang menghadapi tantangan fluktuasi harga bahan baku dan kebutuhan inovasi. Metode yang digunakan berupa studi pustaka terhadap literatur akademik, jurnal ilmiah, laporan keuangan, dan data sekunder lainnya. Penelitian ini menggabungkan pendekatan analisis varians, pengelompokan biaya tetap dan variabel, serta benchmarking terhadap standar industri. Hasil penelitian menunjukkan bahwa pendekatan terintegrasi ini dapat membantu perusahaan mengidentifikasi ketidaksesuaian anggaran, memperkuat kontrol internal, dan meningkatkan efisiensi biaya. Penelitian ini diakhiri dengan rekomendasi konseptual berupa penerapan sistem informasi real-time, pelatihan sumber daya manusia, dan evaluasi anggaran berkala.
Peran Pegadaian Syariah dalam Meningkatkan Literasi Keuangan Masyarakat di Era Digital Nahampun, Padly; Muhamad syahwildan; Ade Syahrozi; Raid Fakhri Muhtaram; Nahampun Widia Pratama
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the role of Islamic pawnshops (Pegadaian Syariah) in enhancing financial literacy among Indonesian communities in the context of rapid digital transformation. Using a qualitative descriptive method through literature review and contextual observation, the research analyzes how Pegadaian Syariah integrates educational initiatives with digital innovations to empower financially underserved populations. Findings indicate that Pegadaian Syariah serves not only as a financial intermediary but also as a community-based educational institution. Through mobile applications, digital campaigns, and community outreach, it actively contributes to improving public understanding of financial management from a sharia-compliant perspective. However, challenges remain, including low digital literacy and resistance to adopting digital platforms. Despite this, the institution holds significant potential to become a catalyst for inclusive financial education and sustainable economic behavior, particularly in low-to-middle-income segments. The study suggests a need for collaborative efforts and context-sensitive strategies to optimize the impact of digital financial education in rural and semi-urban areas.
Pengembangan Kualitas Manajemen UKM Dodol Dalam Upaya Peningkatan Kuliner Tradisional Khas Kabupaten Bekasi Syahwildan, Muhamad
Jurnal Abdimas Kartika Wijayakusuma Vol 1 No 1 (2020): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.822 KB) | DOI: 10.26874/jakw.v1i1.12

Abstract

Makalah ini menguraikan tentang hasil kegiatan pengabdian masyarakat berupa bantuan manajemen bagi usaha kecil menengah (UKM) dodol di wilayah Kecamatan Cibitung. Kegiatan ini dilaksanakan oleh Universitas Pelita Bangsa Cikarang dari tanggal 7 Juli 2019 sampai 14 Agustus 2019. Latar belakang kegiatan ini dimotivasi oleh kondisi dodol yang kurang diminati di kalangan masyarakat serta kurangnya kesadaran dan inovasi warga dalam pembuatan produk dodol. Tujuan kegiatan ini adalah untuk membantu mengembangkan strategi pembuatan dodol dan pemasarannya di masyarakat. Hasil dari kegiatan ini didapatkan bahwa penjualan dodol di kalangan masyarakat meningkat dari sebelumnya melalui berbagai inovasi yang dibuat dalam hal cita rasa, kemasan, dan target pemasaran yang didapatkan.
Analisis Implementasi Anggaran Berbasis Kinerja pada Organisasi Perangkat Daerah: Pendekatan Kualitatif Muhamad syahwildan; Ade Syahrozi; Padly Nahampun; Lutvia Nida; Edwin Najib Hidayat
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the implementation of performance-based budgeting in local government agencies (Organisasi Perangkat Daerah/OPD). In the context of bureaucratic reform and the increasing demand for public transparency and accountability, performance-based budgeting serves as a strategic instrument to improve the efficiency and effectiveness of public financial management. Using a qualitative descriptive approach based on literature review, this research explores various challenges and obstacles that hinder the optimal implementation of this budgeting model. The results show that many OPDs still face limitations in understanding performance concepts, lack integrated information systems, and are constrained by inadequate human resource capacity. Evaluation processes also tend to focus on budget absorption rather than outcomes, and organizational commitment to results-based management remains weak. To address these issues, the study recommends strengthening technical competencies, integrating planning and budgeting systems, improving performance-based evaluations, and fostering a culture of accountability within public institutions. This research contributes to the discourse on public budgeting reforms by offering insights into how performance orientation in budgeting can be institutionalized more effectively at the regional government level.
Menakar Pengaruh Gaya Hidup Hedonistik terhadap Kemampuan Pengelolaan Keuangan Mahasiswa Fatma Riyana; Siswanto; Rimadyna k; Aldi Bagas; Muhamad Syahwildan
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 7 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Juli 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i7.738

Abstract

The hedonistic lifestyle, which emphasizes the pursuit of pleasure and excessive consumption, has become an increasingly prominent phenomenon in the daily lives of university students. This lifestyle is suspected to influence their ability to manage personal finances wisely. This study aims to examine the effect of a hedonistic lifestyle on students' financial management capabilities and to identify differences in financial management between students with high and low levels of hedonism. The research employs a quantitative approach using a survey method, involving 360 respondents from three universities in Cikarang selected proportionally through Slovin’s sampling technique. The research instrument is a Likert-scale questionnaire, which has been tested for validity and reliability. Data analysis was conducted using simple linear regression and independent sample t-tests. Preliminary results indicate a significant influence of a hedonistic lifestyle on financial management, as well as differences based on gender. The novelty of this study lies in the integration of hedonistic lifestyle and financial literacy into a single analytical model that aligns with the behavioral context of today’s students. The implications of these findings are expected to contribute to the development of behavior-based financial literacy programs that foster more adaptive and sustainable financial management strategies among university students.
Pengaruh BOP Terhadap Efisiensi Produksi Pada PT. Indofood Sukses Makmur Tbk Afifah Sanu Tarigan; Fatimah Ratu Shafwan; Ade Setiawan; Muhammad Ridwan Irawan; Muhamad Syahwildan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.5897

Abstract

Factory overhead costs are a crucial component in supporting a company's operational activities. Proper management of these costs is crucial for sustainable production. The purpose of this study is to determine whether factory overhead costs influence production process efficiency at PT. Indofood Sukses Makmur Tbk. This study uses a quantitative method with a statistical analysis approach based on relevant theories and hypotheses. The data used are derived from secondary sources, namely the company's annual reports and financial statements published on its official website. The results of this study will provide empirical evidence for the alleged relationship between factory overhead costs and production efficiency at the company.
Analisis Efektivitas Anggaran Dan Pengendalian Biaya Pada PT Indofood Sukses Makmur Tbk Galih Thoriq Murdianto; Khaerul Imam Mubaroq; Chyntia Novita Br Simangunsong; Muhamad Syahwildan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6040

Abstract

Budget management and cost control plays an important role in ensuring the smooth and sustainability of operational activities, especially in the food and beverage industry sector which has challenges in the form of fluctuations in raw material prices and high market competitions. This study aims to evaluate the effectiveness of budgeting and implementation of cost control at PT Indofood Sukses Makmur Tbk. The approach used is quantitative descriptive, through a budget analysis (budget variance analysis) and structured internal internal interviews in financial management. Data analyzed were sourced from the annual financial statements, budget documents, and the realization of operational expenditure over the past three years. This study aims to identify weak points in the budgeting process and compile relevant recommendations to improve cost efficiency and the accuracy of financial planning. The results of this study are expected to provide practical benefits for companies in improving the budget management system and cost, as well as an academic reference in the development of financial studies in the national manufacturing sector.
Optimalisasi Pemeliharaan Preventif dalam Menekan Biaya Overhead Pabrik pada Industri Makanan Dinanti, Nanda Pricilia Dara; Aladawiyah, Robiah; Maulita, Aprilia Nifatul; Wulandari, Ririn; Syahwildan, Muhamad
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5917

Abstract

Factory Overhead Costs (FOC) significantly influence operational efficiency, particularly in the context of machine maintenance, which plays a critical role in ensuring uninterrupted production processes. This study aims to evaluate the effectiveness of preventive maintenance strategies integrated with digital technology at PT Unilever Indonesia Tbk. A quantitative descriptive approach was employed, utilizing data from the company's annual and sustainability reports for the 2022–2024 period. Samples were selected using purposive sampling, focusing on data relevant to machine maintenance costs. The analysis examined the proportion of maintenance costs within total FOC and assessed the impact of preventive strategies on reducing operational downtime and unplanned repair expenses. The findings reveal that the adoption of Internet of Things (IoT)-based technology for real-time machine condition monitoring led to a 20% reduction in repair costs and improved overall operational efficiency. Preventive maintenance also proved effective in minimizing the risk of unexpected breakdowns that disrupt production. The novelty of this study lies in the integration of digital technologies with preventive maintenance strategies to enhance cost efficiency. This approach offers valuable insights for companies in the Fast-Moving Consumer Goods (FMCG) sector and underscores the importance of strategic investment in maintenance technologies to strengthen long-term competitiveness
Peran Strategis Modal Ventura Dalam Ekosistem Kewirausahaan Digital Tarigan, Afifah Sanu; Shafwan, Fatimah Ratu; Azhar, Alfiyyah; Setiawan, Ade; Syahwildan, Muhamad
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5919

Abstract

Startups need a lot of capital to develop their business, especially in digitalization. Venture capital can be an important alternative option to assist startups as a source of funding in exchange for equity from the startup. Venture capital carries a relatively high risk because the company cannot withdraw the capital within a certain period. This article aims to explore the strategic role of venture capital in supporting the development of startups or SMEs. The research method used is qualitative with a descriptive approach related to the current conditions of the digital entrepreneurship ecosystem. This research is expected to contribute to the development of the digital entrepreneurship ecosystem with venture capital in Indonesia.
Evaluasi Struktur Anggaran Dan Neraca Untuk Optimalisasi Pengambilan Keputusan Manajerial Di PT. Pandu Sejahtera Utama Rafifah, Najla; Aulia, Zaskia Debi; Anggraeni, Annisa Wulan; Syahwildan, Muhamad
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5947

Abstract

This study aims to evaluate the structure of budgeting and balance sheets as a basis for managerial decision-making at PT. Pandu Sejahtera Utama. Effective financial management is essential for corporate sustainability, and instruments such as budgets and balance sheets play a critical role in planning, controlling, and evaluating financial performance. A descriptive quantitative case study approach was employed, utilizing financial reports from 2022–2024 and structured interviews with management regarding budgeting and financial reporting processes. The analysis includes variance analysis between budget and actual performance, as well as financial ratio analysis to assess the company’s financial position. The study is expected to provide a comprehensive overview of the effectiveness of the company’s financial system, identify discrepancies that affect operational efficiency, and offer strategic recommendations to enhance managerial decision-making. The findings are also expected to contribute academically to the development of integrated budget and balance sheet evaluation practices for medium-sized enterprises.
Co-Authors Abdul Latif Abel Nabila Abi Alpa Rijki Ade Faisal Ade Setiawan Ade Setiawan Ade Syahrozi Afifah Sanu Tarigan Agustiana, Aditiya Aida Salsabila Akhmad Yasir Mubarok Aladawiyah, Robiah Aldi Bagas Ali Munajad Alifia Putri Nurliani Amanda Laelatul Badriyah Andini, Mida Andrieta Shintia Dewi Anggraeni, Annisa Wulan Arbai Nugroho, Banu Arifin, Rhenald Bayu Ardhi Asep, Putri Mega Septiyani Asri Utami Aulia, Zaskia Debi Awaldy, Riva Pasa Azhar, Alfiyyah Azzah Nabilah Chyntia Novita Br Simangunsong Claudia Rahakbauw, Cindy Damayanti, Tri Damayanti Darussalam, Maharani Putri Daspar Daspar Deka Madya Dewi Pangi Layla Azhari Dian Rachmawati Afandi Didi Andrianus Manalu Dika Febrianto Dinanti, Nanda Pricilia Dara Edwin Najib Hidayat Elsa Septianti, Listiara Elsye Fatmawati Endah Yulita Anggraeni Erin Soleha Etty Zuliawati Zed Fahamsyah, Mohammad Hatta Fairuzy, Fakhri Ramdhani Fajrinur, Muhamad Farakh Putri Nur Rokhmah Fatimah Ratu Shafwan Fatma Riyana Fina Berliana Azkiya Fiqih Maria Rabiatul Hariroh Galih thoriq murdianto Gilang Ramadhan Gugun Gugun Gunawan, Andrean Syah Hafiz, Sultan Maulana Hariroh, Fiqih Maria Rabiatul Haudli Nurfitrah Uskytia Syazeedah Hidayah, Zulfa Zakiatul Hikmah, Ayu Nur Icha Septiani Putri Imas Purnamasari Imelda Putri Indra Permana Indra Setiawan Indra Setiawan Intani Nur Aidah Tara Ira Restu Kurnia Irma Damayanti Iroqi, Zaenal Isarianto Isarianto Kartika, Yuniar Ayu Kenju, Rifa Naila Meiliani Manoppo Khaerul Imam Mubaroq Kirono, Catur Sasi Kuwat Riyanto Lailatul Mubarokah Leli nofentri hulu Lisa Permatasari Lutvia Nida Marina Anasta Tamsiya Masykur Arief Subagya Maulita, Aprilia Nifatul Mega Lenita Purnama Meilani Safitri Mikhael David James Sirait Mikhael Devid James Sirait Moehamad Satiadarma Muhamad Aminudin Muhamad Ekhsan Muhammad Alhadad Muhammad Fikri Ananda Muhammad Iqbal Alamsyah Muhammad Isra Muhammad Ridwan Irawan Mukhlis, Septian Murdianto, Galih Thoriq Mutiara Zahra Bilqis Nadya Ananda Putri Nafa Nur Malasari Nahampun Widia Pratama Nahampun, Padly Nandini Putri Naufal Adriradwa Nayla Fitri Anjani Neti Budiwati Noviantika, Fitria Nugroho, Andrianto Prasetya Nugroho, Arif Widodo Nurpribadi, Giri Nurvianti, Rizki Amallia Okta Kurniati Padly Nahampun Parulian Parulian Parulian, Parulian Prasetyo Hari Sandi prasetyo, galih adi Pratika Intan Mandasari Pupung Purnamasari Purnomo, Budi Supriatono Putri, Cantik Ustika Putri, Tutut Mutiara Rafifah, Najla Raid Fakhri Muhtaram Rhenald Bayu Ardhi Arifin Rika Sahara Rimadyna k Ririn Wulandari Rista Indah Fitriyaningrum Risya Aulia Rihadatul’aisy Rizka Estisia Pratiwi Robiah Aladawiyah Rohyati Rohyati Saeful Sidiq, Muhamad Sagita Putri Prayitno Senyy Amelia Dwiyanti Setiawan, Bangkit Shafwan, Fatimah Ratu Siahaan, Alpiner Marhuson Sihombing, Chandra Alexander Silalahi, Julius Tulus Denis Silvie Aulia Meidita Simamora Desi Anna Sari Simangunsong, Jonatan Sintia Wardani.H Siswanto Siti Ambarokah Siti Barkah Siti Kholipah Siti Nurhaliza APP Siti Rohana Siti Usmaliyah Soliha, Ira Suhendra Suhendra Sulistiawati, Nika Sunita Dasman Suwandi Suwandi Syifa Aulia Arum Tan, Emmelia Tarigan, Afifah Sanu Tri Damayanti Tri Damayanti, Tri Tutiek Indriani Utami, Laela Dwi Wahyudi, Rizky Dimas WIDIASTUTI - Windi Rahmawati Wini Nur Optaviani Zakiatul Hidayah, Zulfa Zulfa Zakiatul Hidayah Zulfa Zakiatul Hidayah