Jurnal Ilmu Ekonomi dan Bisnis
Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis

Perencanaan dan Penganggaran Perusahaan sebagai Instrumen Manajemen Strategis: Studi Literatur

Mutia Adeliana P. (Universitas Negeri Medan)
Jonrian Simamora (Universitas Negeri Medan)
Nabila Balqis (Universitas Negeri Medan)



Article Info

Publish Date
20 Jun 2026

Abstract

Planning and budgeting are fundamental components in corporate management that play a crucial role in shaping business direction and sustainability. Planning serves as the foundation for setting objectives and strategies, while budgeting translates these plans into measurable resource allocations. The integration of both enables organizations to operate in a more structured, efficient, and controlled manner. Furthermore, effective implementation of planning and budgeting enhances decision-making quality, strengthens coordination across departments, and reduces the risk of resource inefficiency. In practice, these aspects are closely linked to accounting, financial management, and strategic management, making them integral elements of the overall management system. Through a data-driven and adaptive approach, planning and budgeting support organizations in responding to dynamic business environments and maintaining long-term financial stability.

Copyrights © 2026






Journal Info

Abbrev

ijess

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Ekonomi dan Bisnis (JIEB) merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Bangkinang. Jurnal ini mewadahi publikasi hasil penelitian, kajian konseptual, studi kasus, serta ...