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All Journal Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan
Imelda Malona Tarigan
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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EFEKTIFITAS PENGGUNAAN BAHASA INDONESIA PADA LAPORAN KEUANGAN PT. CAHAYA BINTANG MEDAN Tbk Nur Azizaini Zhaharah; Narach Larasati Nasution; Anggie Pricyla Sianturi; Imelda Malona Tarigan; Dinda Dwi Aprillia; Ayu Nadira Wulandari
JURNAL ILMIAH NUSANTARA Vol. 1 No. 6 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i6.2810

Abstract

Financial reports serve not only as an internal communication tool, but also as a medium of transparency for stakeholders, both domestic and international. The use of Bahasa Indonesia is expected to improve understanding and accessibility for local stakeholders, but there are challenges in translating accounting language that is often better known in English. This research uses a qualitative approach by analyzing the financial statements of PT. Cahaya Bintang Medan Tbk and descriptive method. The results showed that the use of Indonesian in the financial statements has met the standards of good and correct language. However, there are still some problems that are less clear to non-accountant readers. For this reason, improvements are needed in the preparation of financial statements, such as the inclusion of additional explanations for accounting terms, to ensure that financial information of a company can be understood by all interested parties.
ANALISIS DAN PERANCANGAN ANGGARAN BIAYA OVERHEAD PABRIK UNTUK MENINGKATKAN EFESIENSI OPERASIONAL Narach Larasati Nasution; Imelda Malona Tarigan; Nur Azizaini Zhaharah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4204

Abstract

This research analyzes the management of factory overhead costs (BOP) in increasing the operational efficiency of manufacturing companies. BOP that is not well managed can increase the cost of production and reduce profitability. This research uses a qualitative method with a descriptive approach through interviews, observation and documentation analysis. The research results show that implementing Activity-Based Budgeting (ABB) increases the accuracy of BOP allocations, while Enterprise Resource Planning (ERP) helps transparency and cost monitoring. The main challenge is fluctuating prices of raw materials and energy, which requires budget flexibility. Optimal strategies include indirect labor control, technology-based raw material recording, and energy efficiency. With this strategy, companies can increase operational efficiency, reduce waste, and strengthen competitiveness in the manufacturing industry.
Persepsi Masyarakat Terhadap Proses Pembentukan Undang-Undang yang Tergesa-Gesa, Studi Kasus: (Undang-Undang Kontroversial Di Jalan William Iskandar Pasar V, Kab. Deli Serdang, Sumatra Utara) Seven Rius Laia; Parlauangan Gabriel Siahaan; Novridah Reanti Purba; Narach Larasati Nasution; Imelda Malona Tarigan; Ferdy Akbar; Aril sharon Saragih
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6063

Abstract

The law-making process in Indonesia should ideally reflect the principles of transparency, public participation, and accountability. However, in practice, it is often found that legislation is enacted hastily without adequate involvement of the public. This situation causes public unrest, triggers a crisis of legal legitimacy, and diminishes trust in legislative institutions. This study employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The number of respondents involved in this study is 5. The aim of this research is to explore public perceptions of the hasty law-making process and its impact on public trust and legal legitimacy. The findings of this study are expected to provide valuable input for policymakers to improve the legislative mechanism to be more participatory and transparent. The results of the study show that the majority of people in Jalan William Iskandar Pasar V, Deli Serdang, Sumatra Utara Regency, have a negative perception of the hasty and non-transparent legislative process. They feel excluded, lack access to information, and believe that the laws created do not reflect the aspirations of the public. This research concludes that the legitimacy crisis arises due to the lack of participation and transparency, and therefore, it is recommended that future legislative processes be more inclusive, fair, and aligned with the principles of participatory democracy
Persepsi Masyarakat Terhadap Proses Pembentukan Undang-Undang yang Tergesa-Gesa, Studi Kasus: (Undang-Undang Kontroversial Di Jalan William Iskandar Pasar V, Kab. Deli Serdang, Sumatra Utara) Seven Rius Laia; Parlauangan Gabriel Siahaan; Novridah Reanti Purba; Narach Larasati Nasution; Imelda Malona Tarigan; Ferdy Akbar; Aril sharon Saragih
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6063

Abstract

The law-making process in Indonesia should ideally reflect the principles of transparency, public participation, and accountability. However, in practice, it is often found that legislation is enacted hastily without adequate involvement of the public. This situation causes public unrest, triggers a crisis of legal legitimacy, and diminishes trust in legislative institutions. This study employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The number of respondents involved in this study is 5. The aim of this research is to explore public perceptions of the hasty law-making process and its impact on public trust and legal legitimacy. The findings of this study are expected to provide valuable input for policymakers to improve the legislative mechanism to be more participatory and transparent. The results of the study show that the majority of people in Jalan William Iskandar Pasar V, Deli Serdang, Sumatra Utara Regency, have a negative perception of the hasty and non-transparent legislative process. They feel excluded, lack access to information, and believe that the laws created do not reflect the aspirations of the public. This research concludes that the legitimacy crisis arises due to the lack of participation and transparency, and therefore, it is recommended that future legislative processes be more inclusive, fair, and aligned with the principles of participatory democracy
Co-Authors Anggie Pricyla Sianturi Aril Sharon Saragih Ayu Nadira Wulandari Dinda Dwi Aprillia Ferdy Akbar Narach Larasati Nasution Novridah Reanti Purba Nur Azizaini Zhaharah Parlauangan Gabriel Siahaan Seven Rius Laia