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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA
Enita Catrine Br Sembiring
Universitas Negeri Medan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PENGUASAAN BAHASA INDONESIA TERHADAP PRESTASI AKADEMIK DALAM MATA KULIAH AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS NEGERI MEDAN Brema Bastanta Perangin-angin; Cici Carnila Br Sitepu; Enita Catrine Br Sembiring; Goretti Lolina Pandiangan; Inda Helena Situmorang; Ayu Nadira Wulandari
JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA Vol. 3 No. 1 (2025): Januari : Jurnal Ilmiah Pendidikan Kebudayaan dan Agama
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jipa.v3i1.987

Abstract

Indonesian language plays a crucial role in daily life and education, particularly at the higher education level. As the medium of instruction, proficiency in Indonesian significantly impacts students' academic achievement, including those in Accounting programs. This study aims to analyze the influence of Indonesian language proficiency on the understanding of course materials and the academic achievement of Accounting students at the State University of Medan. Employing a qualitative phenomenological approach, this research involved 36 student respondents currently taking Indonesian language courses. The findings indicate that strong Indonesian language skills are essential in helping students comprehend accounting concepts, read textbooks, and complete assignments and exams. The majority of respondents agreed that good Indonesian language skills support their academic success, especially in explaining exam answers and writing reports. Conversely, limited Indonesian language proficiency hinders students' ability to grasp complex accounting concepts. This study concludes that strong Indonesian language proficiency contributes significantly to improving students' academic achievement in accounting and provides recommendations for developing Indonesian language instruction that is more integrated with technical courses in the Accounting department.
Financial Control as a Strategic Tool for Maintaining Company Performance and Sustainability Goretti Lolina Pandiangan; Enita Catrine Br Sembiring; Brema Bastanta Perangin-Angin; Jufri Darma
Jurnal Ilmiah Manajemen dan Bisnis Vol. 12 No. 2 (2026): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v12i2.38806

Abstract

Financial control is one of the strategic functions in financial management that plays a crucial role in maintaining organizational performance and sustainability amid increasingly complex business dynamics. Financial control functions not only as a monitoring tool but also as a mechanism to ensure that financial planning, budgeting, and the utilization of financial resources are carried out effectively and efficiently. It enables management to compare planned targets with actual outcomes so that deviations can be promptly identified and corrected. This article aims to examine the role of financial control as a strategic instrument in sustaining corporate performance and supporting long-term business sustainability. The research employs a qualitative approach through a literature review by analyzing financial management textbooks, national and international scholarly journals, and publications related to budgeting and financial control. The findings indicate that financial control integrated with the budgeting system enhances cost efficiency, improves cash flow management, and supports strategic managerial decision-making. Furthermore, effective financial control contributes to corporate financial stability, which serves as a primary prerequisite for sustainability. Therefore, financial control not only affects the achievement of short-term financial performance but also plays a significant role in ensuring the long-term continuity of the company.
Co-Authors Ayu Nadira Nadira Wulandari Brema Bastanta Perangin-angin Cici Carnila Br Sitepu Goretti Lolina Pandiangan Inda Helena Situmorang Jufri Darma