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Peran Supply Chain Accounting Dalam Optimalisasi Kinerja Logistik Dan Keuangan Perusahaan Frisca Aprillia; Muhammad Mandala Nasution; Reysa Li Agnesia; Rizka Nauli Damanik; Suci Ramadhani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2217

Abstract

Penelitian ini bertujuan untuk menganalisis peran penerapan Supply Chain Accounting (SCA) dalam meningkatkan kinerja logistik dan keuangan di perusahaan besar dalam industri air minum dalam kemasan (AMDK) di Indonesia, seperti Aqua, Le Minerale, dan Cleo. SCA diharapkan dapat membantu perusahaan mengatasi tantangan berupa tingginya biaya logistik yang memengaruhi kinerja keuangan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada beberapa perusahaan AMDK. Data dikumpulkan melalui wawancara, studi literatur, dan analisis dokumen terkait implementasi SCA. Hasil penelitian menunjukkan bahwa penerapan SCA mampu meningkatkan efisiensi logistik melalui transparansi biaya dan pengelolaan rantai pasokan yang lebih baik. Selain itu, penerapan SCA berkontribusi pada pengurangan biaya operasional dan peningkatan profitabilitas perusahaan. Oleh karena itu, penelitian ini memberikan panduan penting bagi perusahaan AMDK dalam mengoptimalkan efisiensi operasional melalui pendekatan sistematis dalam pengelolaan rantai pasokan dan biaya.
Harmonization of Narcotics Criminal Law: Reconstructing the Paradigm for Aligning Law No. 35 of 2009 with Law No. 1 of 2023 from the Perspective of the Lex Specialis Principle Reyhand Parlindungan; Sumarno; Suci Ramadhani; Aries Kata Ginting; Daniel Naibaho
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1645

Abstract

The enactment of Law No. 1 of 2023 concerning the National Criminal Code (KUHP) has initiated a fundamental shift in Indonesia’s criminal law doctrine, moving from a predominantly retributive and punitive paradigm toward a restorative and rehabilitative approach to justice. Nevertheless, narcotics-related offenses remain governed by Law No. 35 of 2009 on Narcotics, which occupies the position of a lex specialis systematica within the Indonesian legal system. This normative legal research aims to examine the urgency of juridical harmonization between these two legislative frameworks and to analyze the role of a legislative adjustment mechanism in eliminating normative dualism. Employing both a statutory approach and a conceptual approach, this study reveals that inconsistencies between the National Criminal Code and the Narcotics Law, particularly regarding mandatory minimum sentencing provisions and alternative penal mechanisms, have the potential to generate legal uncertainty (rechtsonzekerheid). Such normative discrepancies may create difficulties in the uniform application of criminal law and undermine the objectives of legal reform. Accordingly, this study argues that the reformulation of penal policy must be accommodated through a comprehensive adjustment statute designed to harmonize the relationship between the National Criminal Code and the Narcotics Law. Such harmonization is essential to ensuring proportionality in sentencing, particularly by differentiating between perpetrators involved in illicit narcotics trafficking as part of organized criminal networks and narcotics users who should be regarded primarily as victims of substance abuse requiring rehabilitation and restorative intervention
Studi Perbandingan Akuntansi Kombinasi Bisnis di Indonesia dan Malaysia: Tantangan dan Solusinya Nabila Yolanda; Dina Izzati; Vista Alisha Zahrani; Suci Ramadhani; Bana Ahmad Gautama
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to compare business combination accounting practices in Indonesia and Malaysia, as well as identify challenges and solutions for implementation. Using a qualitative descriptive approach based on a literature study for 2021-2025, the accounting standards used, namely PSAK 22, PSAK 38, and PSAK 65 in Indonesia and MFRS 3 and MFRS 10 in Malaysia, were analysed. Although both refer to IFRS, there are significant differences, especially in transactions between entities under common control. Indonesia has flexibility through PSAK 38, while Malaysia has no explicit guidelines. The study results show that business combinations do not always improve financial performance. Challenges faced include regulatory dualism, limited human resources, lack of transparency, and post-merger integration barriers. Proposed solutions include harmonisation of standards with IFRS, HR training, increased transparency, and regulatory reform. In Indonesia, financial literacy, particularly in the Islamic sector, is still low and affects the effectiveness of business combinations. Meanwhile, Malaysia faces constraints in its merger supervision system as it does not yet have a mandatory notification system. Hence, there is a need for regulatory evaluation and cross-agency collaboration to establish an adaptive and sustainable system.
Dynamics of Adaptation of Interest Rates, Credit, and Economic Activity to the Conditions of Slowing Money Supply Growth in Indonesia Sanusi Gazali Pane; Suci Ramadhani; Adestia Pibiolah Butar Butar; Shifa Indah Lestari
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

In Indonesia, the slowdown in money supply growth (M2) raises concerns about the effectiveness of monetary policy transmission to the real sector. This study aims to analyze the adaptation of key macroeconomic variables, including policy interest rates, credit growth, economic activity, and exchange rates to the slowdown in money supply growth. The method used is a descriptive qualitative approach through literature studies by utilizing secondary data from official publications of Bank Indonesia, the Central Statistics Agency, and related scientific literature. The results show that interest rates respond most quickly as an initial adjustment mechanism, while credit growth and real economic activity adapt gradually. Household consumption plays a role as a support for growth in the short term, while investment is more sensitive to tightening liquidity. Exchange rates adapt through financial market mechanisms and the expectations of economic actors. This study concludes that the slowdown in the money supply does not always have a negative impact on economic stability when balanced with measured and consistent monetary policy.