cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Rizal
Contact Email
infolarispa3@gmail.com
Phone
+628126081110
Journal Mail Official
infolarispa1@gmail.com
Editorial Address
jalan sei mencirim, komplek lalang greend land I Blok C No.18, Payageli, Sunggal, Medan
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Ilmu Ekonomi dan Bisnis
Published by Perkumpulan Konsultan Manajemen Pendidikan Indonesia
ISSN : 31237444     EISSN : -     DOI : https://doi.org/10.65510/jieb.v3i2.120
Core Subject : Economy,
Economics, Econometrics & Finance
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 pengembangan teori yang dilakukan oleh dosen, peneliti, praktisi, maupun mahasiswa yang memiliki fokus pada bidang ilmu ekonomi dan bisnis. Penerbitan jurnal ini merupakan bentuk komitmen terhadap pelaksanaan Tri Dharma Perguruan Tinggi, khususnya dalam aspek penelitian dan pengembangan ilmu pengetahuan. Sebagai jurnal elektronik yang dikelola secara profesional dengan menggunakan Open Journal System (OJS), Jurnal Ilmu Ekonomi dan Bisnis menjamin proses editorial yang transparan, akuntabel, dan berstandar akademik tinggi mulai dari proses submission, peer-review, editing, hingga publikasi. Jurnal ini diterbitkan dua kali dalam setahun, yaitu pada bulan April dan Oktober, serta bertujuan menjadi media diseminasi ilmiah yang kredibel dan berkontribusi dalam pengembangan ilmu ekonomi dan bisnis di tingkat nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 119 Documents
 8   9   10   11   12 
Studi Literatur: Manajemen Risiko Strategis dan Reputasi Dalam Keberlanjutan Organisasi Jenia Silitonga; Hairunisa Astari
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Risk management has become an important element in maintaining organizational sustainability amid competition, business environment changes, and increasing stakeholder demands. This article aims to examine the concepts, relationships, and management strategies of strategic risk and reputational risk through a literature review approach. The method used is a literature study by reviewing relevant scientific journals, articles, and academic sources published within the last ten years. The findings show that strategic risk arises from inappropriate decision-making, market changes, competition, and an organization’s failure to adapt to environmental dynamics. Meanwhile, reputational risk is associated with negative stakeholder perceptions caused by service quality issues, communication crises, ethical violations, and operational failures. This review also indicates that both risks are interrelated and need to be managed in an integrated manner so that organizations can maintain performance, trust, and long-term sustainability.
Analisis Strategi Penanganan Risiko (Mitigasi, Transfer,Hindari) Gloria Sthefany; Grace Putri Johana Rajagukguk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze risk treatment strategies, including risk mitigation, risk transfer, and risk avoidance, as essential components of organizational risk management. The research employs a literature review method by examining various relevant scientific sources related to the concepts and implementation of risk treatment strategies. The findings indicate that risk mitigation is carried out through efforts to reduce the likelihood of risk occurrence and its potential impact. Risk transfer is implemented by shifting part of the potential losses to other parties, such as insurance companies or business partners. Meanwhile, risk avoidance is undertaken by refraining from engaging in activities that involve a high level of risk. The integrated application of these three strategies can assist organizations in maintaining operational stability, protecting assets, enhancing decision-making effectiveness, and supporting long-term business sustainability.
Tantangan Keamanan Informasi Pada Era Cloud Computing: Analisis Literatur Mengenai Strategi Kontrol dan Mitigasi Risiko Imam Ariq Rizqy; Aril Sharon Saragih
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of cloud computing has transformed the way organizations stored, managed, and accessed information by providing more flexible and efficient technology services. At the same time, the adoption of this technology has introduced various information security challenges, including the risks of data breaches, unauthorized access, data loss, and increasingly sophisticated cyber threats. This study aimed to analyze the information security challenges in the era of cloud computing and to identify control strategies and risk mitigation measures based on a literature review. The study employed a qualitative approach using a literature review method by examining relevant scholarly articles, books, and academic publications. The findings indicated that securing cloud computing environments was not determined solely by the use of technology but also by the implementation of comprehensive controls, including identity and access management, data protection through encryption, continuous security monitoring, security auditing, and consistent risk management practices. In addition, increasing user awareness and implementing effective information security governance contributed to reducing potential threats and strengthening the protection of information assets. The study concluded that the combination of technical controls, organizational policies, and continuous risk management played a crucial role in maintaining the confidentiality, integrity, and availability of information within cloud computing environments.
Peran Identifikasi Risiko Dalam Mendukung Efektivitas Manajemen Risiko Organisasi: Perspektif ISO 31000:2018 dan COSO ERM Fadil Azury Farega Rambe; Raihan Ananda Azma
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Risk identification is a crucial stage in risk management as it serves as the foundation for risk analysis, evaluation, and control processes. This study aims to analyze the role of risk identification in organizational risk management based on the ISO 31000:2018 and COSO Enterprise Risk Management (ERM) frameworks. The research employs a qualitative approach through a literature review by examining various relevant academic sources. The findings indicate that risk identification plays a strategic role in enhancing organizational awareness of potential risks and supporting more effective decision-making. Various techniques can be applied in the risk identification process, including brainstorming, checklists, interviews, SWOT analysis, Failure Mode and Effects Analysis (FMEA), and historical data analysis. The primary output of this process is a risk register containing information on risk sources, causes, and potential impacts. The study concludes that the integrated implementation of ISO 31000:2018 principles and the COSO ERM framework can strengthen organizational risk management practices through a systematic and comprehensive risk identification process.
Penerapan Sistem Filing Nomor Dalam Penyimpanan Arsip Di Kantor Desa Medan Estate Develin Melani Sinaga; Ayla Azzura Parinduri; Ester RM Sibarani; Sherly Maulida; Jessica Olivia Damanik
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

system for archival storage at the Medan Estate Village Office. This study employs a qualitative descriptive approach, using data collection techniques such as observation, interviews, and documentation. The results show that the Medan Estate Village Office implements a filing system based on numbers or classification codes for government correspondence. According to staff, some of the codes used include code 005 for invitations, code 140 for government affairs, and code 300 for development. Correspondence is recorded in a logbook that includes the number, date, brief content, recipient or address, and notes. The archival storage process includes assigning numbers or codes, recording entries in the logbook, grouping documents, and storing the archives. The numbering or coding system was chosen because it is considered to make it easier for staff to retrieve records. Archival management is handled by two staff members and includes the disposal of records. Based on the interview results, the destruction of records is carried out by considering the type of document and its retention period. This study shows that the use of a numbered filing system supported by records in a logbook is an important part of records management at the Medan Estate Village Office. The implementation of records disposal must take into account the type of records and the applicable retention schedule
Menelusuri Perubahan Biaya Melalui Analisis Perilaku Biaya;Kajian Literatur Naomi Austin Situmorang; Debby Mutiara Sirgar
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): 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.v4i2.379

Abstract

This study aims to analyze and trace changes incosts through cost behavior analysis based on previous research findings. Thestudy uses a literature review method by examining various journals thatdiscuss cost behavior in manufacturing companies, service companies, and smalland medium-sized enterprises (SMEs). The results show that changes in costs areinfluenced by changes in activity levels and the characteristics of each typeof cost. Variable costs tend to change according to activity levels, while fixedcosts remain relatively stable in the short term. In addition, more complexcost behaviors were identified, including semi-variable costs, overhead costs,and sticky costs. Comparisons among the studies show similarities regarding theimportance of cost classification, although differences exist in cost behaviorpatterns across different conditions and types of businesses. Therefore, costbehavior analysis can help trace the type, direction, and causes of costchanges and provide useful information for cost control, planning, anddecision-making.
Analisis Perbandingan Variable Costing Dan Absorption Costing Dalam Penentuan Biaya Produk Dan Pengambilan Keputusan Manajerial: Systematic Literature Review Putri Yasmin Ananda; Narisa Vidia Pasa
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Variable costing and absorption costing differ in how they treat fixed costs. These differences can change the cost of goods manufactured the profit shown on the books the value of inventory and the decisions that managers make. This study set out to look at those differences and to see how useful each method is for managers. The researchers used a literature review and a descriptive qualitative method to gather and combine the best academic papers. They examined three areas: how costs are treated how profit and inventory are affected and how the cost data is used in decision making. The results show that absorption costing puts all production costs, including fixed overhead into the product cost. Variable costing on the hand treats fixed overhead as a period cost. Because of this the cost of goods. The profit numbers can change, especially when the amount made does not match the amount sold. For short-term decisions variable costing gives managers the data needed for cost-volume-profit and contribution-margin analysis. Absorption costing gives a picture of production costs, which is useful, for setting product prices and valuing inventory. In the end the study says that the two costing methods each provide useful information and that managers can use them together depending on what they need to achieve.
Analisis Biaya Relevan Dan Pengambilan Keputusan Taktis Jangka Pendek: Systematic Literature Review Desita Sari br Sinulingga; Nicolas Alfonso Siringo-ringo
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to synthesize empirical and conceptual evidence on the use of relevant costs in short-term tactical decision-making, particularly special-order and keep-or-drop decisions, and to identify implementation challenges across small businesses, manufacturing, services, and creative industries. The review covered ten primary studies supplied by the researcher and used a focused systematic literature review approach reported in line with the transparency principles of PRISMA 2020. The studies were mapped by business object, decision type, cost-analysis method, and decision outcome, followed by thematic synthesis. The findings showed a consistent pattern that special orders tended to be acceptable when incremental revenue exceeded relevant costs and idle capacity was available; however, decisions could not be based solely on normal selling prices or full costing. For keep-or-drop decisions, segment contribution and avoidable costs were central, while fixed-cost allocation and capacity effects required careful examination. The literature also indicated that tactical decision quality depended on management’s ability to distinguish relevant costs from sunk costs, identify opportunity costs, separate fixed and variable costs, and incorporate qualitative factors. The review concluded that tactical management accounting functions as a differential information system linking cost structures with alternative actions, while implementation in small businesses remained constrained by record-keeping, cost classification, and analytical capabilities
Peran Digitalisasi Sistem Informasi Akuntansi Manajemen Dalam Mendukung Pengambilan Keputusan Manajerial: Studi Literatur Rafina Wildaniah; Fatihah Nurhafizah; Ayu Julia Putri
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital technology has changed how organizations manage information and perform management accounting activities. Management accounting information systems are not only used to provide financial information but also support planning, control, performance evaluation, and managerial decision-making. This study aims to examine the role of digitalization in management accounting information systems in supporting managerial decision-making, the benefits it provides, and the challenges associated with its implementation. This study uses a descriptive qualitative literature review of ten scholarly articles addressing digitalization, management accounting information systems, managerial performance, and business decision-making. The articles are examined based on their research focus, methods, main findings, and relevance to the objectives of this review. The findings indicate that digitalization can support decision-making by providing faster, more relevant, accurate, and integrated information. The use of technologies such as accounting information systems, Enterprise Resource Planning (ERP), cloud computing, data analytics, and automation can also improve process efficiency and expand the role of management accounting in planning and control. However, these benefits depend on infrastructure readiness, employees’ digital competencies, information quality, and data governance. Therefore, digitalization needs to be accompanied by the development of users’ capabilities and adequate controls so that the resulting information can be appropriately used in managerial decision-making.
Pengukuran Kinerja Pusat Investasi melalui Return on Investment (ROI) dan Economic Value Added (EVA): Studi Literatur Dormian Sinaga; Felysha Nainggolan
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the performance measurement of investment centers using the Return on Investment (ROI) and Economic Value Added (EVA) methods through a literature review of various relevant studies. The study focuses on the application of ROI and EVA as performance measurement tools, the comparison of the two methods, and their role in evaluating the effectiveness of investment management and company management performance. The results of the literature review indicate that ROI can be used to measure the return on investment and the effectiveness of asset utilization in generating profits, while EVA assesses economic value creation by considering the company’s cost of capital. Several studies have shown differences in performance evaluation results when using ROI and EVA because the two methods have different measurement focuses. ROI emphasizes the rate of return on investment, whereas EVA focuses on the company’s ability to create value after taking into account the cost of capital. Therefore, the combined use of ROI and EVA can provide a broader perspective in evaluating investment center performance and support managerial control and decision-making

Page 10 of 12 | Total Record : 119

 8   9   10   11   12 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober, Jurnal Ilmu Bisnis dan Ekonomi Islam Vol 2 No 1 (2024): April, Jurnal Ilmu Bisnis dan Ekonomi Islam Vol 1 No 2 (2023): Oktober, Jurnal Ilmu Ekonomi dan Bisnis Vol 1 No 1 (2023): April, Jurnal Ilmu Ekonomi dan Bisnis