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All Journal Journal on Education Jurnal Ilmu Ekonomi dan Bisnis
Ulul Azmi Fadhilah
Universitas Negeri Medan
Economics, Econometrics & Finance Education

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Inovasi Cemilan Sehat dan Praktis Berbahan Alami sebagai Alternatif Jajanan Anak Sekolah Bolivia Renata Sianipar; Grace Putri Johana Rajagukguk; Raihan Ananda Azma; Stela Triyuni Purba; Ulul Azmi Fadhilah; Fitriani Lubis
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7397

Abstract

The innovation of healthy snacks made from natural ingredients in the form of jelly with dragon fruit, strawberries, and mango aims to provide a healthy alternative for school children and the surrounding community. This snack combines the nutritional benefits of fresh fruits rich in vitamins and fiber while offering a delicious taste that appeals to children. With practical and easy-to-consume packaging, this jelly is ideal for sale in school environments and local markets, making it a healthier choice compared to processed snacks. This innovation aims to support healthy eating habits in schools and raise awareness among the community about the importance of good nutritional intake.
Analisis Komparatif Kerangka Kerja Manajemen Risiko ISO 31000 dan COSO Enterprise Risk Management (ERM): Studi Literatur Magdalena Sihotang; Alika Putri; Ulul Azmi Fadhilah; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aimed to analyze and compare two widely adopted risk management frameworks, namely ISO 31000 and the COSO Enterprise Risk Management (ERM) framework. The research employed a qualitative literature review approach by collecting and examining various scientific sources, including journals, books, and official documents related to risk management. The analysis focused on identifying the concepts, principles, components, strengths, limitations, and implementation implications of both frameworks across different types of organizations. The findings indicated that ISO 31000 offers advantages in terms of flexibility, adaptability, and ease of implementation due to its emphasis on general principles, frameworks, and risk management processes. In contrast, COSO ERM places greater emphasis on integrating risk management with organizational strategy, governance, and performance, thereby supporting strategic decision-making and long-term value creation. Although both frameworks share the same objective of helping organizations manage risks effectively, they differ in their approaches and areas of focus. ISO 31000 is more suitable for organizations requiring a simple and flexible risk management system, whereas COSO ERM is more appropriate for organizations seeking a high level of integration between risk management and strategic objectives. The study also found that combining ISO 31000 and COSO ERM can create a more comprehensive risk management system by leveraging the strengths of both frameworks. Therefore, organizations should select or integrate these frameworks according to their characteristics, risk complexity, and organizational objectives to ensure effective and sustainable risk management.
Peran Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah: Studi Literatur Valentina Siringoringo; Ulul Azmi Fadhilah; Muhammad Rizal; Bunga Ervinasari
Jurnal Ilmu Ekonomi dan Bisnis Vol 1 No 2 (2023): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v1i2.35

Abstract

Sistem pengendalian internal memainkan peran krusial dalam memastikan kualitas laporan keuangan pemerintah daerah. Laporan keuangan yang berkualitas tidak hanya menjadi alat akuntabilitas dan transparansi, tetapi juga mendukung pengambilan keputusan yang efektif. Penelitian ini bertujuan untuk menganalisis peran sistem pengendalian internal dalam meningkatkan kualitas laporan keuangan pemerintah daerah melalui kajian literatur. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengambilan data yang dilakukan melalui studi literatur. Hasil kajian menunjukkan bahwa sistem pengendalian internal yang efektif, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, mampu meningkatkan akurasi, keandalan, dan ketepatan waktu laporan keuangan secara signifikan. Temuan ini memberikan implikasi praktis bagi pemerintah daerah dalam memperkuat sistem pengendalian internal guna mencapai laporan keuangan yang berkualitas dan memenuhi standar akuntansi pemerintah. Dengan demikian, penelitian ini dapat memberikan kontribusi praktis bagi pemerintah daerah dalam upaya meningkatkan akuntabilitas dan transparansi keuangan.
“Analisis Efektivitas Implementasi ERP sebagai Sistem InformAkuntansi dalam Penyajian Laporan Keuangan pada Perusahaan Sektor Retail di Bursa Efek Indonesia Rio Manuel Matthew; Jose Adrian Simbolon; Ulul Azmi Fadhilah; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.193

Abstract

This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP) implementation as an accounting information system in the presentation of financial statements within retail sector companies listed on the Indonesia Stock Exchange. The research employed a descriptive qualitative approach using secondary data obtained from annual reports, financial statements, and academic literature related to ERP implementation. The findings reveal that the majority of public companies in Indonesia adopt SAP ERP platforms due to their reliability and compliance with international accounting standards. The adoption of ERP has occurred in three waves: pioneering companies in the early 2000s, massive expansion between 2010 and 2019, and an accelerated migration toward cloud-based systems during the 2020–2025 period. ERP implementation has been proven to enhance the accuracy, transparency, and timeliness of financial reporting while strengthening corporate accountability to investors and regulators. However, the study also identifies several challenges, including high investment costs complex integration with legacy systems, user resistance, and data security issues. Therefore, the success of ERP implementation is determined not only by technological sophistication but also by organizational readiness, managerial support, and human resource competence in managing digital transformation.
Co-Authors Alika Putri Bolivia Renata Sianipar Bunga Ervinasari Fitriani Lubis Grace Putri Johana Rajagukguk Jose Adrian Simbolon Jumiadi AW Magdalena Sihotang Muhammad Rizal Raihan Ananda Azma Rio Manuel Matthew Stela Triyuni Purba Valentina Siringoringo