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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Multidisiplin Sahombu International Journal of Educational and Life Sciences (IJELS) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEK Jurnal Ilmiah Manajemen Dan Kewirausahaan Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Manajemen Informatika
Hamonangan Siallagan
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ANALYSIS OF MONTHLY SHIPPING TURNOVER TARGET AT PT GLOBAL JET EXPRES MEDAN PERJUANGAN BRANCH, MEDAN ROUTE BASED ON OPERATIONAL COSTS Putri Anggita Berutu; Dwi Oktavia Teresa; Naftalia Napitupulu; Delima Hutabarat; Hamonangan Siallagan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.801

Abstract

Turnover is an important indicator in measuring business performance in various sectors, especially in assessing business growth, formulating strategies, and making financial decisions. In addition, turnover also reflects market conditions, financial stability, and the company's level of profit through the amount of income earned. Therefore, setting turnover targets periodically is an essential strategic step in business management. One method that can be used to determine monthly turnover targets is the Break Even Point (BEP) approach. This method helps business actors, especially in the service sector, in calculating turnover targets based on fixed cost calculations and contribution margins or Variable Cost. Determining turnover targets without considering these two components can pose a risk of loss, especially for freight forwarding companies that are the object of study in this article.
Analisis Pengendalian Biaya Produksi Melalui Beban Pokok Penjualan Dan Margin Laba Kotor di PT Japfa Comfeed Tbk Tahun 2024 Rumia Marito Siregar; Listra Debora Siahaan; Juniati Debora; Ferry Fernando Wicaksana Siagian; Hamonangan Siallagan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4679

Abstract

Controlling production costs is essential for the efficiency and sustainability of the company. This study analyzes PT Japfa Comfeed Indonesia Tbk's production cost control in 2024 through cost of goods sold (COGS) and gross profit margin. Using a qualitative descriptive method with literature study, this study compares 2024 data with 2023. The results showed that raw material costs fell 0.33%, but direct labor costs rose 11.14% and factory overhead costs rose 9.11%. As a result, total production costs rose by 1.45%. The 2.10% increase in COGS was considered reasonable as net sales also increased by 9%. Significantly, the company's gross profit margin increased from 14.7% in 2023 to 20.1% in 2024. This indicates the success of PT Japfa Comfeed Indonesia Tbk in its production cost control strategy. Nonetheless, close monitoring of rising direct labor and factory overhead costs is required to maintain efficiency in the future.
Understand and Able to Use Relevant Cost Concepts in Making Decisions that Provide More Provide More Profits Big Ryanni Sarah Simangungsong; Audira Ginting; Ardi Lumban Tobing; Hamonangan Siallagan
International Journal of Educational and Life Sciences Vol. 2 No. 7 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i7.2198

Abstract

In this era of globalization and an ever-changing economy, companies, especially those operating in the manufacturing industry, must be very careful in managing costs and taking advantage of opportunities to maximize profits. The purpose of this research is important for managers and management teams to continue to learn and adapt, understand industry trends and developments, and make decisions based on accurate and relevant data analysis and information. Qualitative research methods that use in-depth interviews and case studies, especially in the context of the use of relevant costs in decision making. Based on the research results, relevant costs are an important element in the managerial decision making process. It includes costs that will change or arise as a result of a particular decision.
Analisis Mekanisme Penyelenggara Kliring Lokal Manual Pada Kantor Perwakilan Bank Indonesia Provinsi Sumatera Utara Lamtiur Simamora; Gulo, Ayu Lestari; Lumban Gaol, Ayu Indah; Gultom, Intan Angelina; Br Sinambela, Putri Yulia; Christnova Hasugian; Hamonangan Siallagan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1811

Abstract

The aim of this research is to determine the mechanism for implementing clearing at the Bank Indonesia Representative Office (KPW) of North Sumatra Province. In analyzing the data, the author used a qualitative data analysis method as a research method that explains descriptively the clearing implementation mechanism at the Bank Indonesia Representative Office, North Sumatra Province. Clearing as one of the payment and collection services for customers at the Bank Indonesia Representative Office of North Sumatra Province, in its implementation carries out the process of debit clearing activities. Based on the explanation of the existing clearing implementation mechanism and determined by the Bank Indonesia Representative Office of North Sumatra Province, it can be concluded that the clearing implementation mechanism implemented is in accordance with the systems and mechanisms of the Bank Indonesia National Clearing System (SKNBI) and has been well realized, so that the level the occurrence of mistakes or mistakes can be minimized. However, sometimes the clearing implementation experiences obstacles that hinder the clearing process. The obstacle in question is a disruption in connection with the national clearing organizer (Central BI Office) in carrying out online clearing because there are too many clearing participants carrying out online clearing. This has an impact on clearing activities which causes delays both in obtaining data and in sending clearing data.
Analisis Pengaruh Pembiayaan Surat Berharga Negara (SBN) Terhadap Tingkat Kemiskinan Indonesia: Masa Normal Dan Masa Pandemi Covid-19 (2020-2023) Greace Havana Tamba; Tarigan, Gideon; Simanjuntak, Hendra Inbowo; Br Siahaan, Viona Tasya; Hamonangan Siallagan; Christnova Hasugian
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1813

Abstract

When the country is experiencing a fiscal deficit, especially during a crisis, the issuance of government bonds is considered a necessity, predominantly to finance productive sectors. This paper aims to analyze the effect of financing originating from Government Bonds (SBN) on poverty levels in Indonesia. The analysis is carried out over a period from normal times (2012- 2019) to the Covid-19 pandemic crisis (2020-2022). The method of this study is explanatory research through a quantitative approach and multiple linear regression in this study using SPSS 25. The findings from this study are that there has been an increase in SBN and government allocation on social assistance spending. Generally, social assistance policies have also proven effective in reducing the percentage of poverty in the entire community, especially rural communities, yet have not been able to reduce urban poverty. Meanwhile, at the time of Covid 19 Pandemic, the increase of SBN cannot automatically eradicate poverty, as the social assistance budget does not have a significant effect on the percentage of poverty in urban areas.
Studi Kualitatif Tentang Transparansi dan Akuntabilitas Laporan Keuangan pada Bank Umum Konvensional Anjeli Roulina Simanjuntak; Yudha Sadry Mezsas Purba; Patar Marulitua Simorangkir; Gebriiella Sitorus; Marianto Yus Siagian; Hamonangan Siallagan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9559

Abstract

This study aims to analyze the level of transparency and accountability in the financial reporting of conventional commercial banks in Indonesia using a qualitative descriptive approach. The research focuses on the processes of preparing, presenting, and disclosing financial statements in accordance with the principles of Good Corporate Governance (GCG). Data were collected through in-depth interviews with bank management, analysis of financial report documents, and a literature review of accounting standards and Financial Services Authority (OJK) regulations. The findings reveal that most conventional banks have made efforts to enhance transparency through adequate financial disclosure; however, there are still limitations in the presentation of relevant non-financial information for stakeholders. Accountability has been implemented through internal and external audit mechanisms, although its effectiveness is still influenced by auditor independence and the quality of oversight by the board of commissioners. This study is expected to contribute to improving financial reporting practices that are more transparent, accountable, and oriented toward public interest within the banking sector.
Penerapan Akuntansi Manajerial dalam Menghadapi Tantangan Lingkungan Bisnis pada Perusahaan DANONE Indonesia Yolanda Simanjuntak; Klaudia S Manik; Lasmaria Pasaribu; Lisnawati Lase; Hamonangan Siallagan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4518

Abstract

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era
PENGARUH ANALISIS LAPORAN DALAM MENILAI KINERJA KEUANGAN PT.INDOFOOD SUKSES MAKMUR Tbk Tri Sukma Ayu Purba; Lusiana F Rajagukguk; Vitaloka Manik; Hamonangan Siallagan
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 1 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i1.3647

Abstract

Financial report analysis is the process of breaking down data in financial reports into separate components, studying the relationships between components and getting a comprehensive picture. Business competition requires every company to be able to show the best performance from every business it runs. Financial performance measures can work well when applied to all business entities where operating investment and financing are collectively controlled by management. This analysis illustrates whether the company's performance is experiencing good growth or not through the method of calculating financial ratios by comparing financial reports for 2 periods. The preparation of financial reports must refer to generally accepted financial accounting principles. The aim of the research is to determine the financial performance of PT. Indofood Sukses Makmur Tbk for the 2020 and 2021 periods using liquidity and profitability methods. The results of the discussion showed that the financial performance of PT. Indofood Sukses Makmur Tbk is seen with fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits, etc.
PENGARUH ANALISIS LAPORAN KEUANGAN TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI: STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR LOGAM DASAR BESI DAN BAJA YANG TERDAFTAR DIBURSA EFEK INDONESIA Winda Hutabarat; Ananta Sitorus; Samuel Hutabarat; Hamonangan Siallagan
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 1 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i1.3648

Abstract

This study aims to examine the effect of financial statement analysis on investment decision making in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of financial statements of manufacturing companies listed on the IDX during the 2019-2021 period. And of the eight iron and steel base metal subsector companies listed on the IDX, PT Betonjaya Manungal Tbk, PT Liomesh Prima Tbk, and PT Saranacentral Bajaratma have the highest final scoring level than the other averages and are companies that are worthy of investment media, which means that the company has a good level of future cash flow and low risk. Data analysis was conducted using multiple linear regression. The results showed that financial statement analysis has a positive and significant influence on investment decision making. This finding indicates that investors use the information contained in financial statements to assess company performance and make rational investment decisions. This research contributes to investors, company management, and capital market regulators in understanding the importance of financial statement analysis in making investment decision.
Peran Teknologi Finansial dalam Mengubah Pola Bisnis dan Sistem Ekonomi Global Kontemporer Yustina Siagian; Viony Natasya Napitupulu; Tanti Sitompul; Jeremy Sitorus; Hamonangan Siallagan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6443

Abstract

This study examines the role of financial technology (fintech) in transforming business models and the contemporary global economic system. The rapid development of fintech has driven significant changes in the financial sector through innovations in digital payment systems, technology-based financing, online investment platforms, and the use of artificial intelligence and big data analytics. These developments have not only improved operational efficiency and accessibility of financial services but have also shifted conventional business models toward more digital, inclusive, and competitive ecosystems. This research employs a literature review method by analyzing scientific journals, institutional reports, and relevant publications related to fintech and the global economy. The findings indicate that fintech contributes to increased financial inclusion, accelerates cross-border transaction flows, and supports the integration of global financial markets. However, the expansion of fintech also presents new challenges, including data security risks, regulatory disparities among countries, and potential disruptions to traditional financial institutions. Therefore, adaptive and collaborative regulatory frameworks are essential to ensure that fintech development supports the stability and sustainability of the global economic system. This study is expected to provide insights for academics, policymakers, and practitioners in understanding the dynamic role of fintech in the modern global economy.
Co-Authors Abel Julianto Sitio Agnes Santana Manik Amelia Marbun Ananta Sitorus Angel Lasmauli Marpaung Angel Octaviana Harefa Anjeli Roulina Simanjuntak Anju Rayman Lumban Gaol Ardi Lumban Tobing Arya Belfriani S Audira Ginting Basram Pratama Sitanggang Br Siahaan, Viona Tasya Br Sinambela, Putri Yulia Cecilia Angel Hica Simanjuntak Christnova Hasugian Delima Hutabarat Desvanni Habayahan Dewa Marbun Dian Putri Sihotang Dwi Oktavia Teresa Elita Tia Monica Manalu Emmuel Prayer Waruwu Enjelia Nova Sari Simarmata Eva Marlina Br. Sianturi Febtri Basaria Marbun Ferdinan J.A Lumban Tobing Ferry Fernando Wicaksana Siagian Gebriiella Sitorus Gilbert Sirait Greace Havana Tamba Gresi Lusina Br. Tobing Gulo, Ayu Lestari Gultom, Intan Angelina Herna Saulinawaty Hutasoit Ika Fitriani Panjaitan Irene Priscilla V.S. Irma Marpaung Jeremy Sitorus Jeremy Togar Sitorus Jessica Anastacia Dame Purba Juniati Debora Klaudia S Manik Lamtiur Simamora Lasmaria Pasaribu Lima Romaito Br. Situmorang Lisnawati Lase Listra Debora Siahaan Lumban Gaol, Ayu Indah Lusiana F Rajagukguk Marianto Yus Siagian May Artha Pakpahan Naftalia Napitupulu Neibi Ezenia Ambarita Nopitri Zega Patar Marulitua Simorangkir Petrus Irwando Simatupang Putri Anggita Berutu Putri Yola Lumbantoruan Rati Dormeska Simbolon Rista Marsaulina Sianturi Rizki Christian Sipayung Rolinda Lumban Gaol Rumia Marito Siregar Ruth Marselina Sihombing Ryanni Sarah Simangungsong Samuel M. P. Hutabarat Sastri Erpina Sinaga Simanjuntak, Hendra Inbowo Simanjuntak, Rosa Suwarni Nainggolan Tanti Sitompul Tarigan, Gideon Thalia Sreshi Oxana Sidabalok Tri Sukma Ayu Purba Very Gabriel Lumbantobing Viony Natasya Napitupulu Vitaloka Manik Wendy teguh Putri Zega Wendy teguh Putri Zega Willy Sangga Reja Galingging Winda Hutabarat Yanti Enjelika Hutasoit Yanti Octacia Selvianica Sigalingging Yanti Octavia Selvianica Sigalingging Yolanda Simanjuntak Yudha Sadry Mezsas Purba Yustina Siagian Zoyce Natalia Br. Tarigan