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Rapat Piter Sony Hutauruk
Sekolah Tinggi Ilmu Ekonomi Bina Karya
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Analisis Sistem Pengendalian Internal Pembelian Bahan Baku Pada PT. Inalum Rapat Piter Sony Hutauruk; Daniel Collyn; Rika Surianto Zalukhu
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.311

Abstract

This study aims to analyze the implementation of the internal control system for raw material purchasing at PT Indonesia Asahan Aluminium (INALUM). Internal control in the raw material purchasing process plays an important role in maintaining the effectiveness of company operations, minimizing the risk of errors and fraud, and ensuring the continuity of the production process. This study employed a qualitative approach with a descriptive method. Research data were obtained through observation, interviews, and documentation. Interviews were conducted with parties directly involved in the raw material procurement process, namely the Material Management Section and the Procurement Section. In addition, this study utilized supporting documents such as Standard Operating Procedures (SOP), business process documents, and company reports. The results indicate that the internal control system for raw material purchasing at PT INALUM has been implemented properly and systematically. The raw material procurement process is carried out through several stages, including the preparation of Purchase Requisition (PR), tender process, technical and business evaluation, negotiation, issuance of Purchase Order (PO), contract preparation, goods receipt, and payment. The company has also implemented segregation of duties, authorization systems, access restrictions, and the use of SAP and Ipro systems to support inventory control and raw material procurement processes. Furthermore, the company applies a risk mitigation strategy through Ad Hoc transactions to address raw material supply constraints under certain conditions. Based on the evaluation results, the internal control system for raw material purchasing at PT INALUM is in accordance with internal control principles and is capable of supporting the effectiveness and efficiency of the company’s raw material procurement process.
Rentannya UMKM Menghadapi Pandemi Covid-19 dan Kaitannya dengan Kualitas Sumber Daya Manusia Daniel Collyn; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk
Economic Development Progress Vol. 5 No. 1 (2026): Economic Development Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/edp.v5i1.318

Abstract

The Covid-19 pandemic has dealt a hard blow to various economic sectors in Indonesia, including MSMEs. The results of the Katadata Insight Center survey, as many as 56.8 percent of MSMEs are in bad condition, while MSMEs are in good condition only 14.1 percent. MSMEs that experienced the negative impact of the pandemic reached 82.9 percent, only 5.9 percent experienced a positive impact. The vulnerability of MSMEs in facing the Covid-19 pandemic is mainly due to the lack of ability of MSME actors to master technology and formulate business strategies. As a result, the utilization of technology by SMEs is very low. This condition is evidence that the quality of human resources for SMEs in Indonesia is still low. There are still many MSMEs that have not maximized the e-commerce platform as a medium to market their products. This is motivated by the low awareness of MSME actors about the importance of technology, and also the low ability of human resources in mastering technology. In fact, MSMEs during a pandemic can survive and grow when they have human resources who master digital technology. The study analyzed human resource problems in MSMEs during the Covid-19 pandemic in terms of the previous literature. In this study, activities for collecting, managing and analyzing data taken from related written literature will be carried out so that the description of human resource problems in MSMEs during the Covid-19 pandemic is known clearly.
Akselerasi UMKM Lokal: Strategi Digitalisasi Pemasaran dan Penguatan Branding di Kelurahan Pinang Mancung Bobby Hartanto; Rapat Piter Sony Hutauruk; Benhart Nainggolan; Christin Natalia Sianipar; Tina Herianty Masitah; Asnahwati Asnahwati; Benny Ardianto Sinaga; Sofia Purnama Simanjuntak; Ella Astri Dayanti
Community Service Progress Vol. 5 No. 1 (2026): Community Services Progress Edisi Juni 2026
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v5i1.335

Abstract

Pinang Mancung Village, Tebing Tinggi City, has significant agricultural potential, which supports the growth of various local Micro, Small, and Medium Enterprises (MSMEs) such as Roti Kacang Doa Ibu, Kerupuk Tempe AAY, and Keripik Singkong Aira. Despite having quality products, MSMEs face classic challenges in the form of a lack of understanding of modern marketing, financial management, and weak product branding. Many business actors do not even have a basic visual identity such as a banner or logo. This Community Service Program (KKN) aims to empower and develop the quality of MSMEs through two main strategies: strengthening physical branding and initiating digital marketing. The implementation method used is participatory mentoring, which includes MSME mapping surveys, socialization, and direct execution. The results of this community service activity are: (1) Provision of branding assets in the form of new banners for MSMEs Roti Kacang Doa Ibu and Kerupuk Tempe AAY, as well as the creation of a logo for MSME Dara Frozen Food; (2) Initiating digital marketing through the Facebook platform; (3) Creation of supporting facilities at the sub-district office, including a reflexology path, a Toga garden, and a "Cultivate the 7K" sign. This program has successfully increased the visibility and professional image of MSMEs and provided business owners with an initial understanding of the importance of online marketing.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Metyria Imelda Hutabarat
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Analisis Efisiensi Biaya Produksi Dalam Penetapan Laba Pada Peternakan Pir Azrul Fani Saragih Rapat Piter Sony Hutauruk
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.290

Abstract

This study aims to analyze cost efficiency and profit determination at Pir Azrul Fani Saragih Poultry Farm based on five production cycles. This research employs a descriptive qualitative approach using primary data obtained through interviews and secondary data derived from cost and revenue records for each cycle. The results indicate that total production costs consist of raw material costs, direct labor costs, and overhead, with raw materials being the largest and most volatile component. The cost efficiency analysis shows that the first three cycles achieved efficiency levels below 100%, while the fourth and fifth cycles experienced inefficiency due to actual costs exceeding budgeted amounts. Profit also fluctuated, with the highest value recorded in the second cycle at Rp17,121,776 and the lowest in the fifth cycle at Rp5,631,332. These findings demonstrate that profit is strongly influenced by a combination of selling price variations and the effectiveness of cost control. The study concludes that cost control has not been consistently implemented, indicating the need for standard costing and more systematic cost evaluation to enhance business profitability.
Co-Authors Abednego Ketaren Andry Syahputra Andy Wijaya Hasibuan Asnahwati Asnahwati Ayu Zurlaini Damanik Benhart Nainggolan Benny Ardianto Sinaga Bobby Hartanto Cai Cen, Cia Carnelius Ricardo Manurung Christin Natalia Sianipar Christinna Chen Cici Puspaningrum Daniel Collyn Ella Astri Dayanti Gansar Mayang Sari Harbain Harbain Hutabarat, Metyria Imelda Japenton Sihaloho Kumala Vera Dewi Lili Astika Murbanto Sinaga Rakhmawati Purba Rika Surianto Zalukhu Rumiris Siahaan Sa'i Fadila Sofia Purnama Simanjuntak Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Suci Etri Jayanti Suci Etri Jayanti. S Suci Etry Jayanti Suwadi Suwadi Syafrizal, Rodi Tina Herianty Masitah Yenni Mariani Sinurat Yomeini Margareth Sagala