Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Alfin Nathanael
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
AUDIT MANAJEMEN FUNGSI PENGADAAN: STUDI BIBLIOMETRIC VOSVIEWER DAN PUBLISH OR PERISH YANG TERINDEX GOOGLE SCHOLLAR Melki Wijaya; Agum Murtaib; Alfin Nathanael; Sholahuddin Sholahuddin; Siti Rodiah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vkd3g344

Abstract

This research discusses audits of procurement functions indexed in Google Scholar from 2019-2023 using bibliometric methods obtained from the publish or perish and Vosviwer applications. In this research, data was taken from 200 documents related to the audit of the procurement function which were indexed on Google Scholar by looking at what trends or phenomena are being experienced by the research subjects and can see articles related to the audit of the procurement function based on what outcomes, variables and phenomena are being used. happen.
PENERAPAN ETIKA BISNIS DIERA DIGITALISASI: STUDI LIRETARUR Fahmi Fadilla; Beni Wahyu Ariyudi; Sholahuddin Sahariawi; Alfin Nathanael; Agustiawan Agustiawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jefvbv06

Abstract

The digital era has brought about major changes in the business world, creating challenges and opportunities that affect various aspects of a company's operations. The main challenges include the need to integrate modern technology with business ethics for the sake of the company's desires. This study discusses the role of accounting theory and business ethics in supporting business transformation in the digital era through a literature study. The results show that flexible accounting theory can help companies manage transactions, increase transparency, and reduce risks in the digital environment. On the other hand, business ethics plays a role in building trust, maintaining reputation, and protecting consumers and personal data. By integrating technology, ethical principles, and accounting theory, companies can create competitive and sustainable business strategies in the global market. This combination allows companies to face digital challenges while still prioritizing ethical values and desires.
Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo Alfin Nathanael; Linda Hetri Suriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8019

Abstract

This study uses a quantitative approach with a survey method. The study population is all managers and supervisors of PT. Trans Multi Cargo who are involved in the operational cost budgeting process, totaling 30 people. The sampling technique uses total sampling (census) so that the entire population becomes the research sample. The data analysis technique uses descriptive analysis and multiple linear regression analysis with the help of SPSS software. The research findings indicate that the operational cost budget has a strategic role as a managerial performance control tool. Comprehensive budget planning, consistent implementation, strict supervision, and continuous evaluation have been proven to significantly improve managerial performance. The results are in line with management control theory which emphasizes the importance of the budget system in achieving organizational goals. The managerial implications of this study are the need for PT. Trans Multi Cargo to continue strengthening the budgeting system as a control tool by improving the quality of budget planning through more in-depth analysis, improving the budget implementation system with better coordination between divisions, optimizing the budget control system through more intensive monitoring, and developing a more comprehensive budget evaluation system for continuous improvement.
Co-Authors Agum Murtaib Agustiawan Agustiawan Beni Wahyu Ariyudi Fahmi fadilla Melki Wijaya Sholahuddin Sahariawi Sholahuddin Sholahuddin siti rodiah Suriyanti, Linda Hetri