Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Yohanes Waruwu
Unknown Affiliation
Humanities Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Akuntansi Manajemen sebagai Pilar Pengambilan Keputusan dan Daya Saing Bisnis di Tengah Tantangan Digitalisasi Bancin, Jusuf Sugiarto; Yohanes Waruwu; Rahel Oktavia Sinaga; Indah Putri Sari Pardosi
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.v3i7.6098

Abstract

The rapid digital transformation has driven fundamental changes in management accounting practices, making it not only a tool for recording and controlling costs, but also a strategic foundation for decision-making and improving corporate competitiveness. This study aims to examine the role of management accounting in decision-making, cost efficiency, and improving organizational performance, both in the corporate sector and Micro, Small, and Medium Enterprises (MSMEs), by integrating findings from ten recent scientific articles. The method used is a literature study (library research) with a qualitative-descriptive approach. The results of the analysis show that management accounting contributes significantly to the effectiveness of decision-making, especially when combined with information technology and adaptive business strategies. Digitalization of accounting information systems has been shown to improve operational efficiency, data accuracy, and organizational responsiveness to market dynamics. However, the success of implementing modern management accounting is greatly influenced by human resource competency, technological infrastructure readiness, and contingency factors such as company size and external environment. This study emphasizes the importance of the role of management accounting in supporting business sustainability in the digital era and provides recommendations for organizations to integrate technology-based accounting systems, strengthen HR capacity, and formulate business strategies that are in line with managerial information needs. These findings are relevant for practitioners, academics, and policy makers in an effort to build an adaptive and data-based decision-making system amidst rapid changes in the business environment.
Pengaruh Kompensasi dan Work-Life Balance Terhadap Retensi Tenaga Medis di Rumah Sakit Pirngadi Medan: Penelitian Nesi Suntiarli Togatorop; Rindu Siburian; Rahel Octavia Sinaga; Ronael Sihotang; Yohanes Waruwu; Anna Laura Situmeang; Tantri Lolita Sipayung
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5215

Abstract

This study aims to evaluate the impact of compensation and work-life balance on retaining medical personnel at Dr. Pirngadi Regional General Hospital, Medan. This study employed a quantitative approach through a survey method. The population consisted of all 435 medical personnel at Dr. Pirngadi Regional General Hospital, with a sample size of 209 respondents determined using the Slovin formula. Data were obtained through questionnaires and analyzed using multiple linear regression using SPSS version 26 software. The study's findings indicate that compensation and work-life balance have a positive and significant impact on medical personnel retention, both separately and together. Work-life balance is the most influential variable on medical personnel retention. The coefficient of determination indicates that compensation and work-life balance explain 36% of the variation in medical personnel retention, while the remaining 64% is influenced by other variables outside this study. This study emphasizes that fair compensation management and the implementation of sound work-life balance policies are crucial for improving healthcare personnel retention.
Co-Authors Anna Laura Situmeang Bancin, Jusuf Sugiarto Indah Putri Sari Pardosi Nesi Suntiarli Togatorop Rahel Octavia Sinaga Rahel Oktavia Sinaga Rindu Siburian Ronael Sihotang Tantri Lolita Sipayung