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All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL MULTIDISIPLIN ILMU AKADEMIK
Jhon Cristmas Damanik
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Religion Humanities Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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KEBIJAKAN HUKUM BISNIS TERHADAP JAMINAN DAN TANTANGAN DIGITALISASI DALAM TRANSAKSI BISNIS SECARA ONLINE DI ERA DIGITAL Bancin, Jusuf Sugiarto; Jhon Cristmas Damanik; Ronael Jon Feriando Sihotang; Toman Sony Tambunan
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 4 (2025): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i4.5967

Abstract

The problem in this study is how the business law policy regulates guarantees in online transactions and how effective its implementation is in providing legal certainty for business actors. This study aims to analyze business law regulations that regulate guarantees in online transactions and examine the obstacles and solutions to their implementation in the digital era. The research method used is the normative legal method with a qualitative approach. Data collection techniques are carried out through literature studies, documentation of regulations, and analysis of relevant cases. Data analysis techniques are carried out descriptively analytically against applicable legal norms. The results of the study indicate that business law policies in Indonesia are not yet fully adaptive to the dynamics of online transactions, especially in terms of proof of guarantees, validity of digital documents, and settlement mechanisms.
PERAN PRAKTIK AKUNTANSI MANAJEMEN DALAM MENINGKATKAN EFISIENSI OPERASIONAL DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Sirait, Siska Aminarti; J.E.Angelika Br.Nababan; Jhon Cristmas Damanik; Lira Setia Rajagukguk
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6012

Abstract

This study aims to examine the role of management accounting practices in improving operational efficiency and financial performance in manufacturing companies. In an increasingly competitive market environment, companies are required to implement effective cost control systems and performance reporting mechanisms. This research employs a literature review approach by analyzing various academic sources relevant to the topic. The findings indicate that management accounting techniques—such as budgeting, modern costing systems, and variance analysis—play a crucial role in identifying inefficiencies and optimizing decision-making processes. Moreover, management accounting supports financial transparency and helps reduce real earnings management practices, thereby enhancing the credibility of financial reporting. However, the implementation of management accounting still faces several challenges, especially in developing countries, such as limited human resource capacity, low integration of information systems, and insufficient managerial commitment. This study recommends strengthening internal competencies, developing integrated information technology infrastructure, and encouraging collaboration between industry and academia to formulate adaptive and sustainable management accounting strategies.
Co-Authors Bancin, Jusuf Sugiarto J.E.Angelika Br.Nababan Lira Setia Rajagukguk Ronael Jon Feriando Sihotang Sirait, Siska Aminarti Toman Sony Tambunan