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PENGEMBANGAN SISTEM PENGANGGARAN YANG EFEKTIF UNTUK MENINGKATKAN PROFITABILITAS PERUSAHAAN Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

In the face of increasingly fierce business competition and uncertainty in the global economy, companies need to have an efficient budgeting system to support the achievement of maximum profits. The budgeting system functions not only as a tool for financial planning, but also as a means of controlling and assessing company performance. This study aims to explore the characteristics of an effective budgeting system, the factors that influence budgeting success, and the role of management accounting practices in improving operational efficiency and company profits. The research technique applied is a qualitative approach through systematic literature analysis of various academic journals, reference books, and relevant documents, supported by structured interviews with key informants in the fields of finance and management. The findings reveal that a participatory, adaptive budgeting system based on accurate data and supported by information technology and good management control has a positive impact on operational efficiency, cost control, and increased company profits. Therefore, the development of an integrated and responsive budgeting system is an important factor in increasing company profitability and survival.
PERAN ANGGARAN BAHAN BAKU DALAM SISTEM PENGANGGARAN PERUSAHAAN UNTUK MENINGKATKAN EFISIENSI PRODUKSI Sri Wahyuni; Tri Anisa Audina Lubis; Dian Faturrahman Siregar; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran bahan baku sangat penting dalam kerangka penganggaran perusahaan, terutama untuk perusahaan manufaktur yang sangat bergantung pada ketersediaan bahan baku untuk operasi produksinya. Studi ini bertujuan untuk meneliti peran anggaran bahan baku dalam meningkatkan efisiensi produksi melalui metodologi tinjauan pustaka. Temuan menunjukkan bahwa anggaran bahan baku yang efisien membantu organisasi dalam mengendalikan biaya produksi, mengamankan pasokan bahan baku sesuai dengan jadwal produksi, dan mengurangi pemborosan. Anggaran bahan baku berfungsi tidak hanya sebagai instrumen perencanaan tetapi juga sebagai mekanisme kontrol yang memungkinkan organisasi untuk mengidentifikasi perbedaan antara proyeksi dan konsumsi bahan baku aktual, sehingga memfasilitasi tindakan korektif untuk meningkatkan efisiensi operasional. Kesimpulannya, anggaran bahan baku yang terorganisir dengan cermat, yang didukung oleh analisis komprehensif, penting untuk mencapai efisiensi produksi dan memastikan keberhasilan operasional perusahaan.
ANALISIS PERAN ANGGARAN PENJUALAN DALAM MENINGKATKAN EFEKTIVITAS PERENCANAAN LABA PERUSAHAAN Sherin Aulia Putri; Stefani; Putri Chairunnisa Pane; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran bahan baku sangat penting dalam kerangka penganggaran perusahaan, terutama Sales budgeting is a key component in corporate financial planning as it serves as the basis for preparing other budgets, including cost and profit budgets. The accuracy of sales budgeting significantly affects the effectiveness of profit planning. This study aims to analyze the role of sales budgets in improving the effectiveness of corporate profit planning through a review of relevant academic journals. The research method employed is a literature review by examining twelve national journals discussing sales budgeting, sales forecasting, and profit planning. The results indicate that sales budgets play a crucial role as the foundation of profit planning, a managerial control tool, and a means of evaluating profit achievement. Furthermore, accurate sales forecasting and the integration of sales budgets into comprehensive budgeting systems enhance the effectiveness of profit planning. Therefore, companies should prepare sales budgets systematically and data-driven to achieve optimal profit targets.
ANALISIS STUDI KELAYAKAN BISNIS PT INDOMARCO PRISMATAMA POINT COFFEE MENGHADAPI PERSAINGAN INDUSTRI KOPI PERKOTAAN INDONESIA Dini Vientiany; Nadia; Istiqomah; Nabila Chairunnisa Br. Karo
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

The coffee industry in Indonesia has experienced rapid growth in line with changes in lifestyle, particularly among students and young professionals. Coffee shops are no longer merely places to consume beverages but have evolved into spaces for social interaction, studying, and working. This study aims to analyze the feasibility of the Point Coffee business using a business feasibility study approach covering market and marketing aspects, legal aspects, technical and operational aspects, management, financial aspects, sharia and halal compliance, socio-economic aspects, and environmental considerations. The research method employed is descriptive qualitative, with data collected through observation, a mini-survey of potential consumers, and literature review. The results indicate that Point Coffee has strong market potential, primarily targeting students and young professionals, supported by a strategic location, affordable pricing, and a fast-service concept. From a financial perspective, the business is projected to reach its break-even point within 1–2 years with efficient operational management. Furthermore, Point Coffee is considered feasible in terms of legal compliance, management structure, and adherence to sharia and halal principles. The business also generates positive social and economic impacts by creating employment opportunities, utilizing local coffee beans, and implementing environmentally friendly practices. Based on these findings, Point Coffee is deemed feasible to be operated and developed sustainably.
PENGARUH STUDI KELAYAKAN BISNIS TERHADAP STRATEGI PENGEMBANGAN USAHA FORE COFEE Nazhan Zahira; Dini Vientiany; Fridea Ramadhani; Dwi Febrina; Putri Afiqah Binti Ahmad
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 6 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

This research goals to analyze the impact of business feasibility studies on the business development strategy of Fore Coffee. A business feasibility study is an important managerial instrument used to evaluate the viability of a business prior to its development or expansion. A comprehensive feasibility assessment is predicted to assist management in formulating appropriate and sustainable business development strategies. The study employs a quantitative approach using a survey method. The independent variable the business feasibility study, which is measured through nine aspects: legal, market and marketing, technical and operational, management and human resources, financial, social, economic, environmental, sharia aspects. The dependent variable is the business development strategy. Surveys were conducted through the use of questionnaires featuring a Likert scale directed at participants pertinent to the study topic. The gathered data underwent linear regression analysis to assess the influence of the independent variable on the dependent variable. The outcomes indicate that business feasibility studies have a positive significant effect on the business development strategy of Fore Coffee. This finding suggests that the better the implementation and fulfillment of business feasibility aspects, the more effective the business development strategies formulated and applied by management. This analysis is believed to add value to the management academic community and practically serve as a consideration for business practitioners in developing sustainable business strategies.
Co-Authors A Halim Abdillah Fuad Abdurahman Abdurrahman Ade Aulia Riski Adisty Aulia Zahra Affendy Abu Hassim Afiyah Dwi Astri Afni Haryanti Harahap Afsah Sandy Tarigan Agfahmi Dinata Ahmad Ibnu Harahap Ahmad Ramdhani Mungkur Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Adelia Amanda Mutiara Amelia Husna Amin Hou Andika Mawahyudi Andrian Febriansyah Anggara Rifandi Anggi Maydistra Sukma Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Anggun Rohaya Putri Munthe Annisa Afwani Annisa Aulia Azzahra Annisa Febrianda Annisa Fitri Adina Hutabarat Armita Isnaini Munthe Arofiani Mutmainah Asnawi Asnawi Aulia Hafsah Pane Aulia Syahfitri Awaliya Awaliya Awie Alpany BR Sitorus Ayu Hani Marsani Tanjung Azzahra Dinda Aulia Budi Februari Cici El Dirrah Syafitri Citra Annisa Ginting Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Debora Tambunan Della Alvionita Delvi Salwa Nakita Deri Kurniawan Devi Andriyani Devita Devita Dewi Sundari Tanjung Dian Faturrahman Siregar Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Dinda Nurayuni Humaira Dwi Amanda Tanjung Dwi Febrina Dwiki Wardana Syah Eliza putri Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fadillah Syafitri Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Feby Salsabila Dasril Fiarinda Putri Syahrani Fidya Purnama Fitri Nabila Hasibuan Fitri Ramadani Fitria Amania Fridea Ramadhani Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Hastiani Nasution Haura Afnani Zanjabila Hayatun Maira Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khatimah Husnul Khotima Imel Santika Indra Rizki Hasibuan Intan Juwita Damanik Istiqomah Jumriani Siregar Kanaya Dzuhuraina Aura Indra Tambunan Khaila Calsa Fhadillah Khairunnisa Khalida Khoirotunnisa Limbong Kia Napisa Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lazuardi Yusuf Suharto Lisa Qamara Liza Widya Hasyim Lou Fatahilla Luthfia Masfanur M Chandra Wibowo M Fikri Ariga M. Khadafi Harza M.Aidil Syahputra Marizqa Mustika Dara Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Mega Hernawati Harefa Meitia Ivanka Mella Afrina Meyla Dwi Bastina Miranti Agustina Miratul Imaniah Muhammad Abdillah Pratama Aminullah Muhammad Fahri Muhammad Farhan Zuhdi Muhammad Fathoni Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Mutiara Liza Nabila Chairunnisa Br. Karo Nabilah Irwani Nadia Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nazhan Zahira Nazla Minda Mahira Nazryva Nur Muthia Neng Risya Nesya Aulia Nidaul Husna Nonita Fitriani Harahap Nur Ajizah Harahap Nur Eliza Siregar Nur Widya Ningsih Nuraisah Nurhani Syasalbilah Nurhidayah Nurhikmah Berasa Nurkhaliza Nurkhaliza Nyak Angeli Ajianing Ocha Pratika Panisa Panisa Popi Dea Ananda Putri Afiqah Binti Ahmad Putri Chairunnisa Pane Rania Atikah Putri Ratih Amelia, Ratih Reihan Mahendra Ridho Ramadiansyah Rilly Amanda Rima Mutia Rini Fadilla Tunnisa Riny Viri Insy Sinaga Riri Dwita Putri Risa Adelila Hasibuan Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Rosuli, Fitra Amar Ruli Pebrina Br Sitepu Ryan Hidayat Sabhi Febrian Sadepa Putri Br Sinulingga Saibarani Nabila Said Agil Lubis Salsabila Rambe Salsabila Sofiya Wardani Sariyani Sariyani Sasa Marissa Septian Dwi Cahya Shafa Sizli Kania Sherin Aulia Putri Shety Sugiarti Lubis Silviani Pulungan Sindy Aulia Sari Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi Siti Khairani Siti Nurhaliza Siti Zuhairoh Ritonga Sony Raudha Sri Anjani Sri Rahayu Ningsih Sri Rejeki Sri Wahyuni Stefani Suriana Syafira Okta Vionna Wirya Syafrizal, Rodi Syahla Nabila Syarif Adillah Ramadhan Nasution Syarifa Tommy Syawaliya Arifa Tamlija Tasya Nadilla Thasya Virdinia Tiara Tirta Dewi Tri Anisa Audina Lubis Try Wahyuni Mawatdah Usna Nur Indah Vany Fadillah Bastian Vivi Rahmadani Siregar Wa Ode Jeslin Wahyudin Wahyudin Widiya Wati Widya Anggraini Yabib Fikri Rambe Yauma Afriyanti Yusra Lestari Harahap Zahir Muhammad Fadhilah Harahap