Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi International Journal of Economics, Commerce, and Management
Dilla Ayu Kartika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis Of The Perceptions State University of Medan Students About Scatter (Online Gambling) Cindy Aulia Rusli; Dilla Ayu Kartika; Muhammad Reynal; Yuliana Dewi Siregar; Rizka Harianingsih; Hapni Laila Siregar
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.85

Abstract

The current era of globalization has many impacts on Indonesian society, including the impact of online gambling addiction. In recent years, gambling over the Internet, or commonly called online gambling, has been increasing. According to Kata data, of the total 2.8 million people involved in online gambling or slots in Indonesia, as many as 2.2 million of them are university students. These people participate in virtual gambling activities through online platforms such as websites and applications connected to the internet. The entire transaction process from depositing to withdrawing gambling winnings is carried out online in an online connected system. The purpose of this study is to analyze the factors that make current students interested in online gambling (scatter). This study uses quantitative research methods with a focus on results. The research data was collected through questionnaires distributed to several respondents who are students. The results showed that the impact of online gambling on students is to cause feelings of laziness and reduce academic performance. On average, students spend up to one hour playing Scatter. Financial difficulties (pocket money) are also a factor that affects students playing scatter (online gambling).
Management Control Systems in the Digital Age: Concepts, Implementation, and Implications Rodiah Aprilia; Dilla Ayu Kartika; Yuliana Dewi Siregar; Jufri Darma
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3043

Abstract

Management Control Systems (MSS) play a central role in ensuring organizational goals are achieved and are undergoing significant changes driven by digital technology. The use of big data analytics, artificial intelligence, and enterprise resource planning makes control processes faster, more accurate, and more real-time. This study aims to explain the concept of MSS in the digital era, examine its application in Indonesian organizations, and discuss the managerial and governance implications and emerging challenges. Since its introduction, MSS has served as a critical tool for managers to direct, monitor, and evaluate operational activities and corporate strategy. The research was conducted through a literature review combining narrative and systematic reviews based on the PRISMA framework, using accredited literature sources from 2020 to 2025. The study results indicate that digital MSS is no longer merely an administrative tool but has become a strategic instrument that helps organizations respond more adaptively to business complexity. However, cybersecurity risks, complex system integration, and internal cultural resistance remain key obstacles. Successful implementation is largely determined by the harmony between technology, human resource competency, a supportive organizational culture, and clear regulations. The contribution of this study lies in mapping the latest literature and providing practical recommendations for designing SPM that is adaptive, accountable, and in line with the dynamics of business digitalization.
Management Control Systems in the Digital Age: Concepts, Implementation, and Implications Rodiah Aprilia; Dilla Ayu Kartika; Yuliana Dewi Siregar; Jufri Darma
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3043

Abstract

Management Control Systems (MSS) play a central role in ensuring organizational goals are achieved and are undergoing significant changes driven by digital technology. The use of big data analytics, artificial intelligence, and enterprise resource planning makes control processes faster, more accurate, and more real-time. This study aims to explain the concept of MSS in the digital era, examine its application in Indonesian organizations, and discuss the managerial and governance implications and emerging challenges. Since its introduction, MSS has served as a critical tool for managers to direct, monitor, and evaluate operational activities and corporate strategy. The research was conducted through a literature review combining narrative and systematic reviews based on the PRISMA framework, using accredited literature sources from 2020 to 2025. The study results indicate that digital MSS is no longer merely an administrative tool but has become a strategic instrument that helps organizations respond more adaptively to business complexity. However, cybersecurity risks, complex system integration, and internal cultural resistance remain key obstacles. Successful implementation is largely determined by the harmony between technology, human resource competency, a supportive organizational culture, and clear regulations. The contribution of this study lies in mapping the latest literature and providing practical recommendations for designing SPM that is adaptive, accountable, and in line with the dynamics of business digitalization.
Co-Authors Cindy Aulia Rusli Hapni Laila Siregar Jufri Darma Muhammad Reynal Rizka Harianingsih Rodiah Aprilia Yuliana Dewi Siregar