Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal eMBeJi : Manajemen dan Bisnis Jurnal Accounting Research Unit (ARU JOURNAL) JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Jurnal Riset Ilmu Akuntansi
Siregar, Waidan Nur
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Strategi Dalam Mencegah PHK Massal Di Industri Teknologi: Studi Kasus Spotify Technology S.A Harmen, Hilma; Siregar, Waidan Nur; Amelia, Rika; Zahira, Tira Al; Fahira, Diana; Adella, Reghina; Sihombing, Melati; Pangaribuan, Hawila Sabta
Manajemen & Bisnis Jurnal Vol 11 No 1 (2025): Vol 11 No 1 (2025)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v11i1.262

Abstract

Abstract. The technology industry faces major challenges in managing its workforce amid global economic uncertainty and rapid technological developments. Mass layoffs are a common strategy used to increase efficiency, such as what happened at Spotify Technology S.A. in 2023. This article aims to analyze the causes of mass layoffs at Spotify and identify strategies that can be implemented to prevent layoffs in the technology industry. Using a descriptive qualitative approach and secondary data analysis, this article finds that the main factors of layoffs at Spotify include the global economic slowdown, suboptimal investment in business expansion, and increased automation based on artificial intelligence. Alternatively, companies can implement strategies such as more efficient organizational restructuring, employee skill enhancement (upskilling and reskilling), diversification of revenue sources, work flexibility, and transparency in decision-making. By implementing these strategies, companies can maintain business stability without significantly sacrificing their workforce.
Analisis Korelasi antara Inflasi dan PDRB di Kota Medan Tahun 2012 - 2024 Siregar, Waidan Nur; Simanjuntak, Loranty Folia; Amelia, Rika; Hasibuan, Ahmad Rusdi Pasya
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp156-164

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara inflasi dan Produk Domestik Regional Bruto (PDRB) di Kota Medan selama periode 2012-2024. Inflasi merupakan indikator ekonomi yang mencerminkan kenaikan harga barang dan jasa, sedangkan PDRB mengukur total output ekonomi suatu daerah. Penelitian ini menggunakan metode kuantitatif dengan Korelasi Spearman, karena data tidak memenuhi asumsi normalitas berdasarkan uji Shapiro-Wilk. Hasil penelitian menunjukkan bahwa terdapat korelasi positif antara inflasi dan PDRB dengan koefisien ρ = 0, 440, yang menunjukkan hubungan sedang. Namun, nilai p-value = 0,135 lebih besar dari 0,05, sehingga hubungan ini tidak signifikan secara statistik Temuan ini menunjukkan bahwa faktor lain, seperti investasi dan konsumsi rumah tangga, lebih berperan dalam pertumbuhan ekonomi. Oleh karena itu, kebijakan ekonomi daerah perlu mempertimbangkan variabel lain selain inflasi untuk mencapai pertumbuhan ekonomi yang berkelanjutan.
PERAN ENTERPRISE RESOURCE PLANNING (ERP) DALAM OPTIMALISASI RANTAI PASOK DI PABRIK PENGOLAHAN BAWANG MERAH: STUDI KASUS GUDANG BAWANG JONPITER SILAEN DI MEDAN Sihombing, Dionisius; Surya, Aurel Ramadhanti; Siregar, Waidan Nur; Pangaribuan, Hawila Sabta; Pandia, Ahmad Hidayat; Marpaung, Dhea Gysela Br
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.267

Abstract

Shallot trading businesses face persistent challenges in supply chain coordination, particularly regarding unstable agricultural yields, pest infestations, and volatile commodity prices, which demand a more structured information management system. This study aims to examine how the Enterprise Resource Planning (ERP) framework can strengthen supply chain operations at Gudang Bawang Jonpiter Silaen in Medan City. A qualitative case study design was adopted, with in-depth interviews conducted with the business owner as the primary data source, supplemented by academic literature. Findings reveal that the business operates through interconnected stages sourcing shallots from farmers, warehouse storage, product grading, and distribution to market traders where existing documentation practices already mirror the core logic of ERP. The study concludes that transitioning toward a fully integrated ERP-based platform holds significant potential for improving operational productivity, reducing data inconsistencies, and sustaining a well-coordinated distribution network. It is recommended that the business gradually adopt a digital recording system that integrates procurement, inventory control, and sales transactions into a unified platform.
ANALISIS KOMPARATIF PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (PROCESS COSTING) Sriwedari, Tuti; Siregar, Waidan Nur; Zahira, Tira Al; Pangaribuan, Hawila Sabta
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6934

Abstract

This study aims to examine and compare the application of the process costing method in determining the cost of goods manufactured (COGM) across various industrial sectors, including food and beverages, textiles, construction materials, agribusiness, and household industries. Using a descriptive-comparative literature review approach, the research analyzed ten scientific journals published between 2020 and 2025. The findings reveal that the implementation of process costing consistently enhances the accuracy of production cost calculations compared to traditional methods, as it accounts for all cost components proportionally at each stage of the process. Variations among industries are influenced by sector characteristics, the proportion of overhead costs, and the quality of cost recording systems. Therefore, process costing is proven to be effective in improving cost transparency, operational efficiency, and managerial decision-making accuracy.
Co-Authors Adella, Reghina Amelia, Rika Fahira, Diana Hasibuan, Ahmad Rusdi Pasya Hilma Harmen Loranty Folia Simanjuntak Marpaung, Dhea Gysela Br Pandia, Ahmad Hidayat Pangaribuan, Hawila Sabta Sihombing, Dionisius Sihombing, Melati Sriwedari, Tuti Surya, Aurel Ramadhanti Zahira, Tira Al