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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Nadia Saragih
Universitas Negeri Medan
Economics, Econometrics & Finance

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Analisis Penerapan Anggaran Fleksibel sebagai Alat Perencanaan dan Pengendalian Biaya: Studi Literatur Nadia Saragih; Meilany Putri Effendi; Herikson Muksa Putra Sitanggang
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 study examined the application of flexible budgeting as a strategic tool for cost planning and control within organizational management. The primary problem addressed was the inherent limitation of static budgets in accommodating fluctuations in activity levels, which often led to inaccurate financial evaluations and inefficient resource allocation. A literature review approach was employed to synthesize various theoretical frameworks and empirical findings regarding the implementation of dynamic budgetary systems. The analysis focused on how flexible budgets adjusted planned costs based on actual volume changes, thereby providing a more realistic benchmark for performance measurement. The findings indicated that flexible budgeting significantly enhanced the accuracy of variance analysis by distinguishing between controllable and uncontrollable cost deviations. Furthermore, the results demonstrated that this approach facilitated better decision-making processes and improved operational efficiency by providing management with adaptable financial guidance. In conclusion, the integration of flexible budgets was found to be an effective mechanism for maintaining financial discipline and achieving organizational objectives in volatile economic environments.
Digitalisasi Layanan Pendidikan Bisnis: Adaptasi Kampus dan Lembaga Pendidikan terhadap Educational Teknologi Fiyasti Mawdatul Khairia; Nadia Saragih; susi penggabean
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.120

Abstract

Digitalization has become the primary catalyst in transforming business education services in the era of information technology. This article explores how universities and educational institutions adapt to the development of educational technology to enhance both the quality of learning and operational efficiency. Employing a descriptive-qualitative approach based on various literature sources, this study highlights significant shifts in online learning systems, digital academic administration, and the integration of technology into the business education curriculum. The findings indicate that institutional adaptation and the role of educational entities in digitalization facilitate the delivery of more flexible, measurable, and industry-relevant educational services. Nevertheless, challenges such as the digital divide, human resource readiness, and the need for institutional policy frameworks continue to hinder the optimal use of educational technology. This study underscores the importance of inter-institutional collaboration in building a responsive and sustainable digital business education ecosystem
Co-Authors Fiyasti Mawdatul Khairia Herikson Muksa Putra Sitanggang Meilany Putri Effendi susi penggabean