Nabila Balqis
Universitas Negeri Medan

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Perencanaan dan Penganggaran Perusahaan sebagai Instrumen Manajemen Strategis: Studi Literatur Mutia Adeliana P.; Jonrian Simamora; Nabila Balqis
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Planning and budgeting are fundamental components in corporate management that play a crucial role in shaping business direction and sustainability. Planning serves as the foundation for setting objectives and strategies, while budgeting translates these plans into measurable resource allocations. The integration of both enables organizations to operate in a more structured, efficient, and controlled manner. Furthermore, effective implementation of planning and budgeting enhances decision-making quality, strengthens coordination across departments, and reduces the risk of resource inefficiency. In practice, these aspects are closely linked to accounting, financial management, and strategic management, making them integral elements of the overall management system. Through a data-driven and adaptive approach, planning and budgeting support organizations in responding to dynamic business environments and maintaining long-term financial stability.
Model Bisnis Start-Up Digital Di Era Ekonomi Digital Meilany Putri Effendi; Nisa Ul Mahfuzha Nasution; Nabila Balqis
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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The development of information and communication technology has driven a major transformation in the global economic landscape, giving rise to the digital economy era, which demands adaptation and innovation across various sectors, including start-up businesses. This study aims to examine digital start-up business models emerging in the digital economy era, focusing on key elements such as value proposition, revenue structure, customer acquisition strategies, and the utilization of digital technologies. A qualitative approach is employed through literature reviews and case analyses of digital start-ups in various sectors, such as e-commerce, edutech, fintech, and healthtech. The findings indicate that adaptive, platform-based, and customer-centric business models are crucial for start-up success in this era. Furthermore, the ability to build digital ecosystems, establish strategic partnerships, and integrate data as a core business asset are determining factors in creating sustainable competitive advantages. This study contributes to the understanding of digital business dynamics and offers practical insights for entrepreneurs, investors, and policymakers in supporting the growth of start-ups in the digital economy