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Simanullang, Renova
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Jurnal Review: Analisis Penerapan Akuntansi Manajemen Terhadap Kinerja Perusahaan Manalu, Elita; Ambarita, Neibi; Simanullang, Renova; Simarmata, Enjelia; Siahaan, Audrey M
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7552

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi manajemen dan dampaknya terhadap kinerja keuangan perusahaan. Dalam era persaingan bisnis yang semakin ketat, perusahaan dituntut untuk mengoptimalkan pengelolaan sumber daya dan pengambilan keputusan yang berbasis data. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi literatur dan wawancara langsung di beberapa perusahaan. Hasil penelitian menunjukkan bahwa penerapan akuntansi manajemen yang mencakup aspek keuangan, produksi, dan pemasaran dapat meningkatkan efektivitas pengambilan keputusan manajerial. Selain itu, penelitian ini menemukan bahwa akuntansi manajemen tidak hanya berfokus pada kinerja keuangan, tetapi juga memberikan informasi yang relevan untuk evaluasi kinerja non-keuangan. Dengan demikian, penerapan akuntansi manajemen yang berkelanjutan diharapkan dapat mendukung perusahaan dalam mencapai kinerja keuangan yang optimal.
ANALISIS STRATEGI MANAJEMEN INVENTARIS DAN PERSEDIAAN DENGAN PERBANDINGAN MODEL EOQ DAN JUST IN TIME DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN MANUFAKTUR Simanullang, Renova; Purba, Riska Anggita; Saribu, Ardin Dolok; Sinaga, Sastri; Silaban, Rahmat; Waruwu, Emmuel Prayer; Sitompul, Tanti
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2259

Abstract

The main objective of this paper is to analyze inventory and supply management strategies by comparing two main approaches, namely Economic Order Quantity (EOQ) and Just In Time (JIT), in an effort to improve the operational efficiency of manufacturing companies. In the context of the industrial revolution and the pressure of globalization, inventory management becomes a key element in supporting the continuity of production and competitiveness of companies. EOQ offers efficiency through calculating optimal order quantities to reduce total inventory costs, while JIT emphasizes the elimination of waste by arranging the arrival of raw materials on time. This paper uses a literature study method to examine inventory management theories and compare the advantages and disadvantages of the main journal with other comparative journals. The results of the study indicate that although EOQ is suitable for environments with stable demand, JIT is superior in dealing with rapid market dynamics, but requires strong infrastructure support and supplier relationships. In addition, this paper also highlights the importance of integrating information technology and human factors in inventory management. The limitations in the main journal lie in the absence of empirical validation and comprehensive system performance evaluation. Therefore, further research is needed with a quantitative approach and field studies to test the effectiveness of the strategy in practice. This paper is expected to be a strategic reference for academics, practitioners, and students in understanding and implementing adaptive and efficient inventory management.
Co-Authors Ambarita, Neibi Hamonangan Siallagan Manalu, Elita Naibaho, John Peter Purba, Riska Anggita Saribu, Ardin Dolok Siahaan, Audrey M Silaban, Rahmat Simanjuntak, Hartati Simarmata, Enjelia Sinaga, Sastri Sitompul, Tanti Waruwu, Emmuel Prayer