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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Arta Uli Sianturi
Universitas Negeri Medan
Economics, Econometrics & Finance

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Literatur Review : Analisis Perbandingan Metode Penyusunan Anggaran BOP dan Beban Operasional Nabilla Panjaitan; Johanes; Arta Uli Sianturi
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

Penelitian ini bertujuan untuk menganalisis dan membandingkan metode penyusunan Anggaran Biaya Overhead Pabrik (BOP) dan Beban Operasional melalui pendekatan literature review. Metode yang digunakan adalah systematic literature review (SLR) dengan mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian yang relevan. Proses review mengacu pada tahapan terstruktur seperti strategi pencarian, kriteria seleksi, ekstraksi data, dan analisis. Hasil penelitian menunjukkan bahwa penyusunan anggaran BOP cenderung menggunakan pendekatan teknis berbasis produksi, sedangkan beban operasional lebih menekankan aspek manajerial dan administratif. Keduanya memiliki perbedaan dalam perilaku biaya, teknik alokasi, dan indikator pengukuran, namun sama-sama berperan penting dalam perencanaan dan pengendalian organisasi. Penelitian ini menyimpulkan bahwa integrasi kedua metode dapat meningkatkan efisiensi dan efektivitas pengelolaan keuangan.
Literatur Review : Ekonomi Kreatif Digital Sebagai Pilar Baru Pertumbuhan Nasional Arta Uli Sianturi; Felicia Isabel Sihombing
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.v2i1.117

Abstract

The digital creative economy has become one of the main pillars in driving national economic growth in the era of digital transformation. Based on the utilization of information and communication technology, this sector is able to create added value through innovation, creativity, and the utilization of superior human resources. This study aims to examine the role of the digital creative economy in supporting national economic development, by highlighting the contribution of this sector to increasing GDP, creating jobs, and strengthening global competitiveness. Through a descriptive qualitative approach and secondary data analysis, it was found that sub-sectors such as games, animation, graphic design, digital content, and ecommerce have experienced significant growth in the last decade. The success of the development of the digital creative economy also depends heavily on the support of government policies, an inclusive digital ecosystem, and the readiness of technological infrastructure. Thus, the digital creative economy is not only a complement to the national economic system, but has become a potential main driver in creating sustainable and equitable economic growth. Synergy between stakeholders is needed to optimize the potential of this sector as a new foundation for national growth in the future
Co-Authors Felicia Isabel Sihombing Johanes Nabilla Panjaitan