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All Journal Jurnal Manajemen dan Ekonomi Kreatif Jurnal Akuntansi Keuangan Dan Perpajakan
Sindi Mayangsari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Ekonomi Biru Dalam Memperkuat Ketahanan Ekonomi : Studi Kasus Kawasan Wisata Mangrove di Surabaya Virna Febryaningrum; Sindi Mayangsari; Maria Yovita R. Pandin
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 3 (2024): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i3.368

Abstract

This article aims to investigate the role of the blue economy in strengthening economic resilience with a focus on its contribution to increasing economic diversification, food security, job creation, environmental sustainability, and resilience to climate change. This research uses a descriptive analytical approach by collecting and analyzing information from various primary and secondary sources, including scientific literature, research reports, and statistical data related to the blue economy and economic resilience. The blue economy has a significant role in strengthening economic resilience in several ways. First, the blue economy opens up new opportunities for economic diversification, especially for countries that depend on traditional sectors such as agriculture and mining. Furthermore, through the development of sustainable fish farming and marine agriculture, the blue economy can help improve food security
Penggunaan Sistem Pengendalian Manajemen dalam Meningkatkan Efektivitas Pusat Pertanggungjawaban Keuangan PT. Pertamina (Persero) Sindi Mayangsari; Nouva Ayu Ramadhanti; Tries Ellia Sandari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The Management Control System (MCS) functions to ensure that operational activities align with the company’s strategic objectives. In large corporations such as Pertamina, control over financial responsibility centers is essential to maintain efficiency and accountability. This article aims to analyze how Pertamina implements MCS to enhance the effectiveness of financial responsibility centers. The findings indicate that the integration of performance-based budgeting, financial monitoring, internal control, internal audit, and the utilization of financial information systems successfully improves cost efficiency, enhances financial performance achievements, and strengthens transparency and accountability across all Pertamina business units. The results of the study indicate that the Management Control System (MCS) has an influence on the effectiveness of financial responsibility centers.
Co-Authors Maria Yovita R. Pandin Nouva Ayu Ramadhanti Tries Ellia Sandari Virna Febryaningrum