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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Mirai Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) MEDIA STUDI EKONOMI Jurnal Akuntansi Kompetif Balance Vocation Accounting Journal Jurnal Akuntansi Barelang Management Studies and Entrepreneurship Journal (MSEJ) Accounting and Business Journal Economics and Digital Business Review Jurnal Cahaya Mandalika Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Nobel Management Review Jurnal Abdimas Bina Bangsa Dharmas Education Journal (DE_Journal) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) EKONOMIKA45 AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research Sharing: Journal Of Islamic Economics, Management And Business Science and Education Journal Journal of Economic and Business (JEB) IIJSE Jurnal Pengabdian Masyarakat ISEI Akuntansi Pajak dan Kebijakan Ekonomi Digital Bata Ilyas Educational Management Review
Saribu, Ardin Dolok
Universitas HKBP Nommensen
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Teknologi Informasi Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen) Bawamenewi, Mei Masrohani; Siahaan, Audrey M.; Saribu, Ardin Dolok
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i1.725

Abstract

This research aims to find out how different the perceptions of HKBP Nommensen University Accounting Students are regarding Knowledge of Accounting Information Technology based on their cumulative Achievement Index. The independent variable is the perception of accounting students, and the dependent variable is knowledge of information technology. The research method used is primary data collection techniques in the form of questionnaires.The sampling method used in this research was convenience sampling, with a sample size of 90 respondents. Data management uses SPSS version 25 tools. Tests used in this research include descriptive statistical analysis, validation and reliability tests, normality tests, and one way anova tests.Based on the research results, it shows that based on the one-way ANOVA test with a p-value of 0.040 with an alpha of 0.05, meaning that the probability value is greater than alpha, so Ho is accepted, it can be concluded that there is no difference in students' perceptions of accounting information technology knowledge based on grade-point average.
The Importance of Implementing Environmental Management Accounting in Manufacturing Companies in Indonesia Saribu, Ardin Dolok; Erlina, Erlina; Muda, Iskandar; Putra, Adi Syah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4290

Abstract

This research aims to determine how environmental management accounting is implemented and essential in manufacturing companies. Environmental management accounting has a vital role in mediating environmentally friendly innovation. The compliance aspect significantly affects the implementation of environmental management accounting. Environmental management accounting can help management to improve the company's environmental performance to support sustainable development. Therefore, manufacturing companies need to pay attention to the importance of environmental management accounting in creating environmentally friendly innovations and improving the company's environmental performance to support sustainable development. The research method used is qualitative, with the author conducting a literature study by collecting data from various articles and several research journals and then analyzing it in more depth related to the research. In this research, it was concluded that applying Environmental Management Accounting in companies has many benefits and relevance in sustainable business.
Optimalisasi Kinerja Digital Marketing Perusahaan Jasa Melalui Pendekatan Efisiensi Biaya, Efektivitas, Dan Produktivitas Magdalena Margaretha Ingrid Sihombing; Grace Mende Theresia Ujung; Ardin Dolok Saribu; Lamsehat Simamora; Eliasiani Anggelika Br Ginting; Devi Anjelika Br Tamba; Farel Novsal Simamora; Firman Soaloon Situmorang
Bata Ilyas Educational Management Review Vol. 6 No. 1: January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i1.3904

Abstract

Makalah ini bertujuan mengkaji optimalisasi kinerja digital marketing pada perusahaan jasa melalui pendekatan efisiensi biaya, efektivitas pendapatan, dan produktivitas. Latar belakang kajian ini didasarkan pada perkembangan teknologi digital yang mendorong perusahaan jasa untuk menyesuaikan strategi pemasaran dari pendekatan konvensional menjadi lebih terukur, efisien, dan berbasis data. Dalam konteks tersebut, digital marketing tidak hanya berfungsi sebagai sarana promosi, tetapi juga sebagai instrumen strategis untuk meningkatkan pendapatan serta memperkuat daya saing perusahaan jasa di era digital.
Tinjauan Kritis Terhadap Proses Pengembangan Produk Dengan Pendekatan Rekayasa Nilai Dan Target Costing Pada Perusahaan Otomotif Rini Calarisa Siahaan; Tonius Marojahan Manik; Ardin Dolok Saribu; Meliston Arianti Pasaribu; iin elovani tarigan; Yolanda Artha Pasaribu; Winny Oktariska Zega; Febrina Ruth Rebecca Marpaung
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3907

Abstract

Persaingan bisnis yang semakin ketat menuntut perusahaan menghasilkan produk berkualitas dengan biaya efisien. Penelitian ini bertujuan meninjau secara kritis penerapan Value Engineering (VE) dan target costing dalam pengembangan produk pada industri otomotif. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi pustaka melalui pengumpulan data dari jurnal, buku, dan artikel ilmiah relevan yang dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa integrasi VE dan target costing mampu meningkatkan efisiensi biaya tanpa mengurangi kualitas dan fungsi utama produk. Pendekatan bertahap melalui Concept-VE, Project-VE, dan Validation-VE memberikan kerangka kerja sistematis dan aplikatif dalam proses pengembangan produk. Keterlibatan tim multifungsi turut memperkuat efektivitas implementasi metode. Namun, terdapat keterbatasan berupa ruang lingkup studi yang terbatas, ketergantungan terhadap komponen impor, serta belum adanya evaluasi kinerja jangka panjang pascaimplementasi produk.
Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Didesa Gaya Jaya Kecamatan Lawe Sigala-Gala Rifka Sepliana Marpaung; Herti Diana Hutapea; Ardin Dolok Saribu
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.14051

Abstract

This study aims to determine the process of planning, implementing, administering, reporting and accountability of the Village Revenue and Expenditure Budget in Gaya jaya Village, Lawe sigala-gala District in accordance with the Regulation of the Minister of Home Affairs Numbers 20 of 2018 concerning village financial management. This study is a type of qualitative descriptive research using primary data and secondary data, where primay data is in the form of direct observation result in the form of interviews regarding the planning, implementation, administration, reporting and accountability of the Village Budget of Gaya jaya Village, Lawe sigala-gala District in 2023 while secondary data uses the financial report of the Village Budget of Gaya jaya Village, Lawe sigala-gala District. In this study, data analysis techniques were used by means of data consistency and data presentation and drawing conclusions. The result of this study indicate that the management of the Village Budget of Gaya jaya Village, Lawe sigala-gala District, including planning, implementation, reporting, and accountability, has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, the administration section is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, so in this case it must remain or be given guidance and direction from the Gaya jaya Village government.
Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (Bumdes) Maduma Desa Palipi Kabupaten Samosir Adelima Hutabaalian; Hendrik ES Samosir; Ardin Dolok Saribu
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14065

Abstract

The aim of this research was to find out whether BUMDes Maduma Palipi village had implemented generally accepted accounting principles. The types of data used in this research are primary data and secondary data. Primary data is data obtained from interviews with BUMDes administrators regarding the history of the establishment of BUMDes, the recording system implemented by BUMDes, accounting policies implemented by BUMDes and regarding BUMDes activities. Secondary data is data obtained by collecting data that has been compiled by BUMDes administrators, such as balance sheets and profit and loss.In analyzing the research data, the author used a descriptive method, namely data obtained from the company was then arranged in such a way and analyzed based on relevant theories and then conclusions were drawn.Based on the research results, it was found that the basis for recording was carried out using an accrual basis. BUMDes Maduma Palipi village has not yet implemented the accounting stages completely. BUMDes Maduma Palipi village only presents a balance sheet and profit and loss report. BUMDes Maduma Palipi village does not present capital change reports, cash flow reports or notes to financial reports. From the results of this research, researchers can conclude that the application of accounting at BUMDes Maduma Palipi village is not in accordance with generally accepted accounting principles.
Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa Di Desa Patumbak Marindal II Kecamatan Patumbak Kabupaten Deli Serdang Riski Nata Susanti Panjaitan; Ardin Dolok Saribu; Herti Diana Hutapea
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14656

Abstract

This study aims to determine the process of planning, implementation, administration, reporting and accountability. The Village Revenue and Expenditure Budget is in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning village financial management. This study is a type of qualitative descriptive research using primary data and secondary data, where the primary data is in the form of direct observation results in the form of interviews regarding the planning, implementation, administration, reporting and accountability of the Village Budget of Patumbak Marindal II Village, Deli Serdang District in 2023 while the secondary data from this study were obtained from documents of the Patumbak Marindal II Village government, Deli Serdang District. This data was obtained from available documents. This study uses data analysis techniques by means of data consistency and data presentation and drawing conclusions. The results of this study indicate that the management of the Village Budget of Patumbak Marindal II Village, Deli Serdang District, including planning, implementation, administration, reporting and accountability has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018.
Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik : Studi Kasus:Mahasiswa Program Studi Akuntansi Angkatan 2021 Universitas HKBP Nommensen Medan Lili Permatasari; Ardin Dolok Saribu; Mangasa Sinurat
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14658

Abstract

This study aims to determine the Perception of Accounting Students that influence the Selection of a Profession to Become a Public Accountant. This research was conducted using a quantitative research type. This study uses primary data where this study uses a survey in the form of a questionnaire. The population determined in this study were Accounting Students of the 2021 batch of HKBP Nommensen University Medan.This study uses a quantitative method to test the perception of accounting students whether it influences the selection of a profession to become a public accountant using simple linear regression analysis. Sampling in this study used the purposive sampling method. The data used in this study are primary data in the form of respondents' answers to the questionnaire used in the study. The analysis methods used in this study are descriptive statistics, reliability and validity tests, classical assumption tests, simple linear regression analysis, hypothesis testing and coefficient of determination (R-square).The results of this study indicate that the Perception of Accounting Students has a positive and significant effect on the Selection of the Public Accountant Profession.
Integrasi Activity Based Costing Dan Analisis Data Untuk Meningkatkan Akurasi Estimasi Biaya Produk Pada Industri Manufaktur Ardin Dolok Saribu; Ribka Paulina Ambarita; Kevin Jetro Ginting; Eka Kristiani Laia; Helen Yulida Sigalingging; Lasmaria Pasaribu; Nadia Marintan Sirait
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.531

Abstract

Penelitian ini bertujuan melakukan tinjauan kritis secara sistematis terhadap model estimasi biaya berbasis proses yang dikembangkan oleh Tang et al. (2012) serta mengidentifikasi peluang integrasi pendekatan Activity-Based Costing (ABC) dengan teknologi analitik data modern. Kajian dilakukan melalui analisis mendalam terhadap konsep, struktur, keunggulan, keterbatasan, dan relevansi model dalam pengembangan sistem estimasi biaya manufaktur. Hasil kajian menunjukkan bahwa model Tang et al. mampu meningkatkan akurasi estimasi biaya dibandingkan metode ABC tradisional melalui pemanfaatan analisis input-output untuk memodelkan hubungan konsumsi timbal balik antaraktivitas dan sumber daya. Model ini juga mengintegrasikan faktor kualitas, seperti tingkat cacat, penolakan, keberhasilan pengerjaan ulang, biaya, dan waktu proses, sehingga menghasilkan estimasi yang lebih akurat. Selain itu, model menyediakan kerangka terintegrasi yang mencakup estimasi biaya komponen, perakitan produk, hingga penetapan harga. Secara teoritis, kajian ini memperluas pengembangan model estimasi biaya melalui integrasi ABC dengan machine learning, data mining, dan pemodelan statistik. Secara praktis, temuan penelitian memberikan rekomendasi bagi industri untuk meningkatkan akurasi estimasi biaya dan mendukung pengambilan keputusan yang lebih efektif serta berkelanjutan.
Analisis Praktik Akuntansi Manajemen Lingkungan Dalam Identifikasi, Pengukuran, Dan Pengelolaan Biaya Lingkungan Pada UMKM Juli Indah Sari Gurning; Monica Manurung; Ardin Dolok Saribu; Arya Belfriani S; Sry Rezeki Sihotang; Cindi Clawidia Silitonga; Asa Kudus Sihaloho; Haris Kevin Hutapea
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.60259

Abstract

This study examines Environmental Management Accounting (EMA) practices in the identification, measurement, and management of environmental costs in Micro, Small, and Medium Enterprises (MSMEs). The results indicate that the implementation of EMA plays a crucial role in helping MSMEs manage environmental information, improve resource efficiency, and support more effective decision-making. Managing environmental information in physical forms, such as energy, water, raw material use, and waste management, tends to be easier to implement than measuring environmental costs in monetary terms. While providing benefits in improving operational efficiency and business sustainability, the implementation of EMA still faces various obstacles, including limited resources, low understanding of environmental accounting, and limited information systems that support comprehensive environmental cost measurement. This study also demonstrates that well-managed environmental information can be a crucial basis for cost control, business planning, and improving organizational performance. Therefore, strengthening the implementation of EMA in MSMEs is a strategic step in encouraging more efficient, responsible, and sustainable business practices.
Co-Authors Adelima Hutabaalian Ambarita, Neibi Ezenia Amran Manurung Andriyana Purba, Nova Sri Anjeli Roulina Simanjuntak Arsita Tumimbo Arya Belfriani S Asa Kudus Sihaloho Astrid fani S Audrey M Siahaan Audrey M. Siahaan Banjarnahor, Yesi Batubara, Wahyudi Bawamenewi, Mei Masrohani Bonifasius H. Tambunan, Bonifasius H. Br Simangunsong, Yulia Gressella Br. Saragih, Kristian Armelindo Br. Siringoringo, Magdalena Judika Br. Tarigan, Zoyce Natalia Br. Tobing, Gresi Lusina Cindi Clawidia Silitonga D. Siahaan, Ruth Dwi Danri T Siboro Danri Toni Siboro Debora Maureen Devi Anjelika Br Tamba Eka Kristiani Laia Elda Sianturi Eliasiani Anggelika Br Ginting Elien Basaria Sikettang Erlina Erlina Esra Romaito Silalahi Farel Novsal Simamora Febrina Ruth Rebecca Marpaung Firman Soaloon Situmorang Gaol, Anju Rayman Lumban Gea, Riris Setiofani Ginting, Sinthya Angelica Girsang, Juan Ari Deo Grace Mende Theresia Ujung Hamonangan Siallagan Harefa, Angel Octaviana Harefa, Cakra Famati Haris Kevin Hutapea Helen Yulida Sigalingging Hendrik ES Samosir Herti Diana Hutapea Hia, Resi Restu Hutabarat, Roselina Hutahaean, Marlia Olivia Hutajulu, Dean Christian Hutapea, Herti Diana Hutasoit , Herna Hutasoit, Naomi Serepina Ibrani, Ibrani Ica Yohana iin elovani tarigan Iskandar Muda James Saragih Jeremia Sitorus Juli Indah Sari Gurning Juliani Silitonga, Cristin Erni Karnoan Marito Manullang Kesia, Tiori Kevin Jetro Ginting Klaudia Stefani Manik Laia, Hosea Lamsehat Simamora Lasmaria Pasaribu Lili Permatasari Liliana, Ola Venina LUMBAN GAOL, MANATAP BERLIANA Lumbangaol, Herawati Magdalena Margaretha Ingrid Sihombing Manalu, Dauster Manalu, Elita Tia Monica Mangasa Sinurat Manullang, Tassya Teresa Manurung, Valentina Marbun, Febtri Basaria Marpaung, Angel Lasmauli Marpaung, Irma Meilinda Stefani Harefa Melisa Febriani Siagian Meliston Arianti Pasaribu Melvin Sanro Jacobest Nainggolan Mendrofa, Tuberta Rosviani Meysin Rambe Mezsas Purba, Yudha Sadry Michael A. Butar-butar Miranda, Elsa Monica Manurung Nababan, Elpina Nababan, Maria Eva Suryani Nadia Marintan Sirait Nainggolan, Desi Aminarti Nainggolan, Jestri Sumerdi Nainggolan, Melvin Sanro Jacobest Nainggolan, Ricco Nainggolan, Suwarni Nainggolan, Yuni Napitupulu, Viony Natasya Novita Maywanty Hutajulu Ompusunggu, Joel Pardomuan Panjaitan, Rizky Pardosi, Ririn Wantika Permatasari, Lili Purba , Jessica Anastacia Purba, Nova Sri Andriyana Purba, Riska Anggita Putra, Adi Syah Putri A Sihaloho Putri Yola Lumbantoruan Putri Zega, Wendy Teguh Putri, Hanna R. Rajagukguk, Alda Rajagukguk, Eska Rajagukguk, Rahel Rut Syeba Rellis Cindi Sianturi Ribka Paulina Ambarita Rifka Sepliana Marpaung Rini Calarisa Siahaan Riski Nata Susanti Panjaitan Rodo Graecias Nainggolan Romanty Hutasoit Romauli Tiurmaida Togatorop Rosita Situmorang Royen Pandapotan Munthe S Sihombing, Halomoan Sahata Nababan Samosir, Hendrik E.S Samosir, Windri Viola Anggriani Saniati Naibaho Santoso Pasaribu Saragi, Kurnya Suparto Sari Nainggolan , Erni Yuli sari Simarmata, Enjelia Nova Sembiring, Anisa Putri Siagian, Marianto Yus Siahaan, Audrey Siahaan, Audrey M. Siahaan, Johan Siahaan, Peggy Vania Siahaan, Yetty Deliani Sianipar, Zefanya Putri Sibarani, Alfen Siboro, Danri T Sihaloho, Dessy Nathalia Sihombing, Halomoan Sihombing, Halomoan S. Sihotang, Dian Putri Sijabat, Juni Debora Silaban, Ester Silaban, Ivan Jeremy H Silaban, Nurlela Silaban, Rahmat Silalahi, Elli Dayanti Silitonga, Cristin Erni Juliani Silitonga, Pirhot Christopher Simamora, Dian Sinar Simamora, Lamtiur Simamora, Naomi Simangunsong, James Simanjuntak , Christin Grace Simanjuntak, Aglesia Simanjuntak, Evelyn Simanjuntak, Sherlyna Simanjuntak, Sri Damai Simanullang, Paken Taras Simanullang, Renova Simanullang, Yuni Yessilia S. Simatupang, Mula Simbolon, Meyken Simorangkir, Patar Sinaga, Averia Sinaga, Elisabet Sinaga, Elisabet Sihol Nauli Sinaga, Roy Alfonso Efrain Sinaga, Sastri Sinurat , Erna Anjelina Sinurat, Mangasa Sirait , Yonatan Sirait, Ezra Theresia I. S. Siringoringo, Magdalena J. Sitinjak, Putri Melati Sitohang, Rut Sahanaya Sitompul, Andreas Sebastian Sitompul, Tanti Sitorus, Aldi Situmorang , Mutiara Sormin, Ropinna Nadia Sry Rezeki Sihotang Tampubolon, Helena Novitasari Tampubolon, Serenova Elizabeth Tarigan, Rosani Telaumbanua, Billy Anugerah Sosaraya Tesalonika, May Theresia Sihite, Ruth Oinike Tobing, Agustim Jamal Lumban Tonius Marojahan Manik Turnip , Asmida Rosari Waruwu, Emmuel Prayer Winny Oktariska Zega Yana Br Ginting, Audira Hendri Yanti Enjelika Hutasoit Yoga Xaferius Gurning Yolanda Artha Pasaribu Yustina Siagian Zai, Putri Five Zebua, Irfan Zebua Zega, Nopitri