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All Journal Journal of Law, Education and Business Journal of Management Accounting, Tax and Production
Pakpahan, Gebatania
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementasi Akuntansi Manajemen dalam Menghasilkan SDM yang Efektif di Sektor Publik Matondang, Khairani Alawiyah; Pakpahan, Gebatania; Sitohang, Helena Seprina; Amanda, Tiara; Hanif, Siti Khofifah
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5669

Abstract

Penerapan akuntansi manajemen dalam pengelolaan sumber daya manusia (SDM) di sektor publik menjadi semakin relevan dalam menghadapi tantangan seperti keterbatasan anggaran, tuntutan transparansi, dan peningkatan efisiensi organisasi. Penelitian ini bertujuan untuk menganalisis bagaimana konsep akuntansi manajemen dapat diterapkan dalam pengelolaan SDM di sektor publik serta mengidentifikasi faktor-faktor yang memengaruhi efektivitas penerapannya. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan studi literatur dan analisis kebijakan. Hasil penelitian menunjukkan bahwa penerapan akuntansi manajemen di sektor publik masih belum optimal. Beberapa kendala utama meliputi keterbatasan penggunaan sistem akuntansi manajemen yang memadai, kurangnya pengukuran kinerja yang objektif, minimnya pelatihan dan pengembangan pegawai, serta lemahnya komunikasi organisasi. Selain itu, keterbatasan partisipasi pegawai dalam pengambilan keputusan juga menjadi hambatan dalam penerapan sistem ini. Meski demikian, penerapan akuntansi manajemen yang lebih baik dapat memberikan dampak positif bagi sektor publik, seperti peningkatan efisiensi anggaran, perencanaan SDM yang lebih strategis, serta peningkatan akuntabilitas dan transparansi dalam pengelolaan tenaga kerja. Sebab itu, membutuhkan langkah-langkah strategis, termasuk peningkatan pelatihan pegawai, penguatan regulasi, dan pengembangan sistem informasi yang lebih modern. Dengan strategi implementasi yang tepat, sistem ini  mendukung pencapaian tujuan organisasi sektor publik secara lebih efektif dan efisien
The Influence of Gojek Food on Increasing Seblak Jeletet Sales Meiriza, Mica Siar; Sihombing, Lidya Vanya F; Manihuruk, Sarah Desnita; Pakpahan, Gebatania; Sirait, Kevin Daniel
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5777

Abstract

The development of technology and digitalization has brought significant changes to the culinary industry, particularly in food ordering and delivery systems. This study aims to analyze the impact of online ordering platforms, specifically GoFood, on increasing the sales of Seblak Jeletet Medan. The research method used is descriptive with a quantitative approach, involving interviews with business owners and an analysis of sales data before and after using GoFood. The results show that utilizing GoFood has had a positive impact on business growth, with an increase in the number of customers and daily revenue from IDR 200,000 to IDR 1,500,000–IDR 2,000,000. Additionally, the use of digital technology has improved operational efficiency and customer service quality. Digital marketing strategies through social media and GoFood promotions have proven effective in introducing products to a broader market. Therefore, culinary entrepreneurs are advised to leverage digital platforms to enhance their competitiveness and business growth.
The Influence of Gojek Food on Increasing Seblak Jeletet Sales Meiriza, Mica Siar; Sihombing, Lidya Vanya F; Manihuruk, Sarah Desnita; Pakpahan, Gebatania; Sirait, Kevin Daniel
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5777

Abstract

The development of technology and digitalization has brought significant changes to the culinary industry, particularly in food ordering and delivery systems. This study aims to analyze the impact of online ordering platforms, specifically GoFood, on increasing the sales of Seblak Jeletet Medan. The research method used is descriptive with a quantitative approach, involving interviews with business owners and an analysis of sales data before and after using GoFood. The results show that utilizing GoFood has had a positive impact on business growth, with an increase in the number of customers and daily revenue from IDR 200,000 to IDR 1,500,000–IDR 2,000,000. Additionally, the use of digital technology has improved operational efficiency and customer service quality. Digital marketing strategies through social media and GoFood promotions have proven effective in introducing products to a broader market. Therefore, culinary entrepreneurs are advised to leverage digital platforms to enhance their competitiveness and business growth.
Co-Authors Amanda, Tiara Hanif, Siti Khofifah Manihuruk, Sarah Desnita Matondang, Khairani Alawiyah Meiriza, Mica Siar Sihombing, Lidya Vanya F Sirait, Kevin Daniel Sitohang, Helena Seprina