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Uswatun Khasanah
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Journal of Research Analysis and Management Reviews
Published by PT. Samudera Solusi Profesional
ISSN : -     EISSN : 30468213     DOI : https://doi.org/10.62952/jarum
Core Subject : Science,
Decision Sciences, Operations Research & Management
Journal of Research Analysis and Management Reviews (JARUM) is an academic forum that highlights significant contributions in analysis, research and reviews related to management. This journal is committed to publishing high quality articles that discuss current issues in the field of management, providing valuable contributions to theoretical and applicable understanding in the context of organizational management. This journal is published three times a year, namely: January, May, and September. Manuscripts will be considered for publication in the form of original articles, case reports, short communications, letters to editor and review articles.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
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PRAKTIK PENGENDALIAN INTERNAL DALAM ERA DIGITAL: STUDI KUALITATIF PADA PERUSAHAAN JASA DI DKI JAKARTA Widhiari, Luh Kemala Putri
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.108

Abstract

Digital transformation has fundamentally changed the way service companies manage operational processes and financial information. The increasing reliance on digital systems brings not only efficiency but also new risks related to data integrity, system reliability, and internal control effectiveness. This study aims to explore internal control practices in the digital era from the perspective of service companies operating in DKI Jakarta. Using a qualitative descriptive approach, this research employs a case study method. Data were collected through in-depth semi-structured interviews, observation, and document analysis involving management, accounting staff, and internal control functions. The findings reveal that internal control practices have shifted from predominantly manual controls to technology-based controls, such as system access restrictions, automated authorization, and real-time monitoring. However, digitalization also introduces challenges, including system dependency, limited human resource capabilities, and potential control gaps arising from technology misuse. This study contributes to the accounting and internal control literature by providing contextual insights into how internal control practices evolve in response to digitalization in service companies.
TRANSFORMASI AKUNTANSI MANAJEMEN DI TENGAH PENERAPAN ARTIFICIAL INTELLIGENCE DALAM DUNIA BISNIS Dhistia Murti, Citra; Fitriyana, Mifta
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.109

Abstract

Penelitian ini membahas transformasi akuntansi manajemen di tengah penerapan Artificial Intelligence (AI) dalam dunia bisnis modern. Perkembangan teknologi digital mendorong perusahaan untuk mengadopsi AI guna meningkatkan efisiensi, akurasi, serta kualitas informasi dalam pengambilan keputusan strategis. Penelitian ini bertujuan untuk mengeksplorasi pengaruh AI terhadap praktik akuntansi manajemen, khususnya dalam proses budgeting, forecasting, pengendalian biaya, dan pengukuran kinerja. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur melalui analisis jurnal internasional, buku akademik, serta laporan organisasi profesi terkait penerapan AI di bidang akuntansi. Hasil kajian menunjukkan bahwa AI mampu mengotomatisasi berbagai proses akuntansi manajemen, memperkuat analisis prediktif, serta menggeser peran akuntan manajemen menjadi mitra strategis berbasis data. Namun, implementasi AI juga menimbulkan tantangan seperti kebutuhan kompetensi baru, risiko keamanan data, serta isu etika dan transparansi algoritma. Oleh karena itu, perusahaan perlu mempersiapkan sumber daya manusia, memperkuat sistem pengendalian internal, serta mengintegrasikan AI secara bertahap agar transformasi berjalan efektif.
PENGALAMAN MANAJER KEUANGAN DALAM MENGHADAPI KETIDAKPASTIAN EKONOMI: PERSPEKTIF AKUNTANSI MANAJEMEN Ratnawati, Dwi Puji
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.110

Abstract

This study aims to analyze the experiences of financial managers in dealing with economic uncertainty from a management accounting perspective. Economic uncertainty, characterized by macroeconomic fluctuations, market volatility, and changes in government policies, requires companies to strengthen their planning systems, cost control mechanisms, and risk management practices. This study employs a qualitative approach using in-depth interviews with three financial managers from the manufacturing, service, and trade sectors. The data were analyzed using thematic analysis techniques to identify the strategies implemented in response to unstable economic conditions. The findings indicate that financial managers enhance scenario-based planning, implement stricter cost control measures, and improve liquidity and risk management through the support of management accounting systems. Furthermore, professional experience plays a crucial role in integrating quantitative data with strategic intuition, resulting in more adaptive and comprehensive decision-making. This study emphasizes that the effectiveness of management accounting systems and the quality of human resources are key factors in maintaining organizational resilience amid economic uncertainty.
HUMAN-IN-THE-LOOP DALAM PENGAMBILAN KEPUTUSAN REKRUTMEN: STUDI KUALITATIF PADA PRAKTISI HR PENGGUNA ATS BERBASIS AI DI JAKARTA Dita Herdian
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.111

Abstract

This study examines the practice of human-AI collaboration in recruitment decision-making within companies in Jakarta that utilize AI-based Applicant Tracking Systems (ATS). The growing adoption of artificial intelligence in human resource management has transformed recruitment processes into more data-driven, automated, and efficiency-oriented systems. While AI enhances the speed and consistency of candidate screening, concerns regarding algorithmic bias, transparency, and accountability remain significant. Therefore, the concept of human-in-the-loop becomes essential to ensure that managerial judgment remains central in final hiring decisions. This research employs a qualitative case study approach through in-depth interviews with HR practitioners who directly engage with AI-supported recruitment systems. The findings reveal that AI primarily functions as a decision-support tool that assists in initial candidate filtering and ranking. However, HR managers retain authority in evaluating contextual factors, cultural fit, and soft skills that cannot be fully captured by algorithmic assessment. The study highlights the importance of balancing algorithmic efficiency with human professional judgment to mitigate bias and maintain ethical accountability. These findings contribute to the literature on digital human resource management and provide practical insights for organizations integrating AI into recruitment strategies
The PERBANDINGAN IMPLEMENTASI OTONOMI KHUSUS: STUDI KASUS CAPAIAN PEMBANGUNAN EKONOMI DAN SOSIAL DI PROVINSI ACEH DAN PAPUA: PENDAHULUAN, TINJAUAN PUSTAKA, METODE PENELITIAN, HASIL PENELITIAN DAN PEMBAHASAN, KESIMPULAN DAN SARAN, DAFTAR PUSTAKA putri sulastri
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 2 (2026): May
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i2.122

Abstract

This study examines the comparison of special autonomy implementation in Aceh and Papua with a focus on development outcomes. The main question addressed is why the same policy produces different results in the two provinces and what problems arise in its implementation. The study uses a qualitative method with a literature study approach by collecting data from scientific journals, books, and official documents related to special autonomy policies. The analysis is conducted by comparing findings from various sources to identify patterns, similarities, and differences in implementation and outcomes. The results show that Aceh demonstrates relatively better performance due to political stability, the presence of local political institutions, and more structured fund management. In contrast, Papua continues to face significant challenges such as development inequality, limited institutional capacity, low public trust, and less effective fund utilization. Special autonomy funds contribute positively to regional economic growth, but their impact on social welfare remains uneven. In Aceh, improvements are more visible in the education sector, while in Papua the socio-economic impact is still moderate and not sufficient to reduce disparities significantly. The findings indicate that the effectiveness of special autonomy is not solely determined by the amount of funds allocated, but also by governance quality, institutional capacity, and local conditions. In conclusion, Aceh shows higher development achievement under special autonomy, while Papua still encounters substantial barriers that hinder the realization of policy goals. This study contributes to the existing literature by providing a comparative analysis that highlights how governance and local conditions shape the effectiveness of special autonomy policies.
ANALISIS IMPLEMENTASI KEUANGAN YAYASAN DALAM PROGRAM MAKAN BERGIZI GRATIS DAN DAMPAKNYA TERHADAP PEREKONOMIAN INDONESIA SERTA KESEJAHTERAAN PEKERJA Rozi Pratama
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 2 (2026): May
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i2.123

Abstract

This study analyzes the implementation of foundation financial management in the Free Nutritious Meal Program and examines its impact on the Indonesian economy and workers’ welfare. A mixed-methods approach was employed by combining quantitative data from financial reports and surveys with qualitative data obtained through in-depth interviews with foundation administrators, workers, and local food suppliers. Descriptive statistical analysis was used to evaluate fund allocation, accountability, and financial efficiency, while content analysis and triangulation were applied to interpret the economic and social impacts of the program. The findings indicate that foundation financial management generally reflects transparency, accountability, and effective allocation of resources, particularly in the procurement of nutritious food ingredients and the absorption of local labor. The program contributes positively to economic circulation, employment opportunities, community income, and workers’ welfare through the involvement of local supply chains and community-based economic activities. In addition, the program supports improvements in nutritional quality and human capital development. Nevertheless, several small food vendors around schools experienced a decline in income due to shifting consumption patterns. Overall, the program demonstrates a significant contribution to social welfare, economic resilience, and sustainable community empowerment in Indonesia. This research offers a comprehensive perspective by integrating foundation financial governance, social policy, and economic impact analysis within a single analytical framework.
Analisis Data Konsumsi BBM sebagai Respons Kebijakan Efisiensi akibat Penutupan Selat Hormuz Elvina Alya; Naufal Faaiq Alluqman; Habibi Khoirul Rosit; Taqiy Faqihuddin; Alvin Adrian Fauzi Pramudita; Faridhatun Nikmah
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 2 (2026): May
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i2.128

Abstract

Global energy demand, which still heavily depends on fossil fuels, has made world energy stability highly influenced by international geopolitical conditions. One of the most strategic regions in global oil distribution is the Strait of Hormuz, meaning that disruptions in this route can affect global oil prices and impact fuel consumption in various countries, including Indonesia. This study aims to analyze fuel oil (BBM) consumption as a response to energy efficiency policies resulting from geopolitical dynamics in the Strait of Hormuz and to identify their impacts on Indonesian society. This research employs a qualitative method with a descriptive approach. The data used are secondary data obtained from scientific journals and various other supporting sources. Data collection techniques were carried out through documentation studies and literature reviews, which were then analyzed descriptively to understand the relationship between global geopolitical conditions, fuel efficiency policies, and changes in public consumption patterns. The results show that the threat of disruption to oil distribution in the Strait of Hormuz has caused an increase in global oil prices, which consequently affected fuel price adjustments in Indonesia. These conditions encouraged the government to implement efficiency policies such as restrictions on subsidized fuel, digital distribution monitoring, biodiesel development, and the promotion of electric vehicles. These policies have influenced public behavior in energy consumption and increased public awareness of the importance of national energy efficiency.
Integrated Strategic Decision-Making Framework for Freight Forwarding Industry Using AHP-Based Multi-Criteria Analysis: Evidence from Indonesia Cholil Ubaidillah
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 2 (2026): May
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i2.129

Abstract

The freight forwarding industry faces increasing competitive pressure driven by globalization, technological advancement, and the expansion of international trade activities. Companies operating in this sector are therefore required to formulate competitive and sustainable business strategies to maintain operational performance and market competitiveness. This research proposes an integrated strategic formulation framework by combining the Multi-Criteria Decision Making–Analytical Hierarchy Process (MCDM-AHP) approach with Fred R. David’s strategic management model. The novelty of this research lies in integrating the Competitive Profile Matrix (CPM) into the input stage alongside the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices to strengthen competitive analysis and improve strategic decision-making accuracy. The research was conducted at an Indonesian freight forwarding company operating in inland, sea freight, and air freight services. Primary data were collected through interviews and stakeholder questionnaires, while secondary data were obtained from company documents and industry reports. The AHP method was employed to determine the relative importance of internal and external strategic factors, which were subsequently analyzed using the IFE, EFE, CPM, IE, SWOT, SPACE, BCG, Grand Strategy (GS), and Quantitative Strategic Planning Matrix (QSPM) frameworks. The findings demonstrate that the proposed framework improves strategic formulation by incorporating direct competitive positioning into the evaluation process. The results further indicate that digital logistics integration and specialized cargo service expansion represent the primary strategic priorities. This research provides a more objective and market-oriented framework for strategic decision-making in the freight forwarding industry.
AN ANALYSIS OF PERFORMANCE MANAGEMENT PRACTICES AT PT JAYA MAKMUR ELECTRINDO JEMBER Lina Oktafiana; Ayu Sifriatul Imania; Aprilya Fitriani
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 2 (2026): May
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i2.136

Abstract

This study aims to analyze the performance management system implemented at PT Jaya Makmur Electrindo, a company operating in the electrical services sector. The research focuses on performance systems, compensation practices, performance evaluation, work-related challenges, and performance appraisal instruments. A qualitative approach was employed using interviews, observations, and documentation techniques to collect data from company management and employees. The findings indicate that the company has established a clear division of work between administrative and field teams, supported by a flexible and family-oriented work culture. Compensation is provided through salaries, bonuses, allowances, and both financial and non-financial rewards. Performance evaluations are conducted regularly every two weeks and are linked to reward and punishment mechanisms. However, the performance appraisal system remains relatively simple and lacks structured measurement indicators. The company also faces operational and administrative challenges but addresses them through cross-regional coordination and adaptive work practices. This study contributes to the performance management literature by providing empirical insights into the implementation of performance management practices in a small-to-medium electrical services company and highlighting the importance of structured performance measurement systems for improving organizational effectiveness. The study concludes that PT Jaya Makmur Electrindo has implemented a reasonably effective performance management system, although further improvements are needed to enhance objectivity, consistency, and sustainability through the adoption of more structured performance measurement methods.

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