Jese Marvel Lumban tobing
Universitas Negeri Medan

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Analisis Anggaran Bahan Baku sebagai Alat Pengendalian Biaya Produksi pada Perusahaan Manufaktur Naurah Ramadhani Siregar; Leoni Geraldin Br Simamora; Jese Marvel Lumban Tobing
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

This research aims to analyze the role of the raw material budget as a means of controlling production costs in manufacturing companies by using the literature study method. The research results show that the raw material budget serves as a planning and control tool that helps companies in managing the needs and use of raw materials efficiently. Comparison between budget and realization allows companies to identify deviations that are influenced by internal and external factors. Good budget implementation, including the use of flexible budgets and appropriate control systems, can increase efficiency and reduce waste. However, the effectiveness still depends on the accuracy of its preparation and implementation.
Literatur Review : Remote Work Dan Manajemen Karyawan Digital Di Indonesia Johs Charlos Hutabalia; Jese Marvel Lumban tobing; Michael Saputra Simbolon
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 1 (2024): April, Jurnal Ilmu Bisnis dan Ekonomi Islam
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i1.116

Abstract

The purpose of this study is to discuss the impact of remote work on digital employee management, focusing on challenges in work culture, productivity, and HR technology in the hybrid era. With the increasing adoption of hybrid work models, companies need to maintain a positive work culture despite limited social interactions. This study identified that the flexibility of remote work can increase productivity, but also poses a risk of decreased productivity due to lack of effective supervision and communication. Qualitative methods through literature studies and interviews were used to explore employee and manager views. The results showed that managerial support, relevant training, and an inclusive organizational culture are important to overcome these challenges. This study concluded that adaptive and innovative HR management strategies are essential to improve employee productivity and well-being in the digital era.