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 
Sistem Kearsipan pada Bagian Kepegawaian PDAM Tirtanadi Cabang Tuasan Indah Sari Sagala; Nadya Zahra Alifia; Cah Ayu Mulia; Oktavia Enjel Ira Malau; Farrel Ardhan Theo P
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.v4i2.384

Abstract

This study aims to examine the correspondence management and archiving system implemented in the Personnel Division of PDAM Tirtanadi (Tuasan Branch), specifically regarding the handling of incoming and outgoing mail, as well as document storage and retrieval. The study employs a qualitative descriptive method, with data collected through semi-structured interviews with staff members of the Personnel Division. The data were analyzed descriptively by categorizing information based on correspondence and archiving management aspects. The results indicate that correspondence and archive management is conducted using a hybrid approach combining manual and digital systems. Manual management involves logging correspondence, management disposition, storing physical documents, and organizing archives primarily by reference number. Meanwhile, digital management involves scanning documents and storing copies on computers. Archive management is also distributed across individual work units rather than being centralized in a single division. Although technology has been adopted, the digital archiving system is not yet fully integrated, as the previously used application did not operate effectively. The study demonstrates that the archiving system at the Personnel Division of PDAM Tirtanadi (Tuasan Branch) continues to combine physical and digital archive management to support administrative activities.
Analisis Komparatif Strategi Manajemen Biaya dalam Meningkatkan Efisiensi Biaya Produksi pada UMKM dan Perusahaan Manufaktur: Tinjauan Literatur Siti Aminah Hutabarat; Vina Ocdasyanti
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.385

Abstract

Efisiensi biaya produksi penting bagi keberlanjutan dan daya saing Usaha Mikro, Kecil, dan Menengah serta perusahaan manufaktur yang memiliki karakteristik dan tingkat kompleksitas berbeda. Penelitian ini bertujuan menganalisis secara komparatif strategi manajemen biaya dalam meningkatkan efisiensi biaya produksi melalui tinjauan literatur. Penelitian menggunakan pendekatan kualitatif dengan metode tinjauan literatur deskriptif-komparatif terhadap sepuluh artikel ilmiah. Analisis dilakukan dengan membandingkan strategi manajemen biaya, pengendalian biaya, kontribusi terhadap efisiensi, dan kendala penerapannya pada kedua kelompok usaha. Hasil tinjauan menunjukkan bahwa Usaha Mikro, Kecil, dan Menengah cenderung menerapkan strategi yang lebih sederhana dan fleksibel, sedangkan perusahaan manufaktur menggunakan pendekatan yang lebih terintegrasi, seperti perhitungan biaya berdasarkan aktivitas, penetapan biaya berdasarkan target, manajemen kualitas terpadu, otomatisasi, digitalisasi, dan optimalisasi rantai pasok. Efisiensi tidak hanya ditunjukkan melalui pengurangan pengeluaran, tetapi juga melalui ketepatan informasi biaya, pengendalian pemborosan, perbaikan kualitas, dan efisiensi proses. Dengan demikian, strategi manajemen biaya perlu disesuaikan dengan skala, kompleksitas operasional, sumber daya, dan kebutuhan informasi biaya masing-masing usaha. ABSTARCT Production cost efficiency is important for the sustainability and competitiveness of micro, small, and medium enterprises and manufacturing companies, which have different characteristics and levels of operational complexity. This study aimed to comparatively analyze cost management strategies for improving production cost efficiency through a literature review. The study used a qualitative approach with a descriptive-comparative literature review method involving ten scientific articles. The analysis compared cost management strategies, cost control, contributions to efficiency, and implementation challenges across the two groups of businesses. The results showed that micro, small, and medium enterprises tended to apply simpler and more flexible strategies, whereas manufacturing companies used more integrated approaches, such as activity-based costing, target costing, total quality management, automation, digitalization, and supply chain optimization. Efficiency was not only indicated by reduced expenditures but also by improved cost information accuracy, waste control, quality improvement, and process efficiency. Therefore, cost management strategies should be adjusted to the scale, operational complexity, available resources, and cost information requirements of each business.
Penerapan Balanced Scorecard Sebagai Pendekatan Strategis Dalam Pengukuran Kinerja Organisasi Systematic Literature Review Isna Syabila; Natalia Carolinesia Sitorus
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.386

Abstract

The Balanced Scorecard is one of the methods that can be used to measure organizational performance by considering several aspects, not only financial performance. This study aims to examine the implementation of the Balanced Scorecard as a tool for measuring organizational performance, the application of its four perspectives, as well as the benefits and challenges found in its implementation. This study uses a literature review method by examining 20 journals discussing the implementation of the Balanced Scorecard in various types of organizations, such as companies, small and medium enterprises (SMEs), cooperatives, hospitals, and organizations operating in the information technology sector. The data obtained from the journals were compared based on the research objects, perspectives used, measurement indicators, research findings, benefits, and challenges of implementation. The results show that the Balanced Scorecard is widely implemented through four perspectives: financial, customer, internal business processes, and learning and growth. Its implementation produces different results across organizations because the indicators and organizational conditions also vary. Several studies show good performance in financial and customer aspects, while internal business processes and learning and growth still require improvement. The challenges identified include limited resources, difficulties in determining appropriate indicators, limited data, and organizational readiness to implement the Balanced Scorecard. Based on these findings, the Balanced Scorecard can be used as a performance evaluation tool because it provides an overview of organizational performance from several aspects and helps identify areas that still need improvement.
Analisis Pengelolaan Arsip Dan Kendala Penemuan Kembali Arsip Di Kantor Desa Bandar Khalipah Dinny Elviyani Nathasyah; Nesa Febiola Damanik; Ririn Ariani; Suryani; Valentine Febryolla
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.387

Abstract

Dynamic records management is an important part of supporting the smooth administration and public services of government institutions. This study aims to analyze the management of dynamic records and the obstacles encountered in retrieving records at the Bandar Khalipah Village Office. This study uses a descriptive qualitative approach with data collected through observation, interviews, and documentation. The results show that records management is carried out by recording correspondence based on letter number, date, type or classification, and index. Records are stored manually and supported by digital storage as a backup. However, difficulties are still encountered in the retrieval process, particularly in locating old records and dealing with inconsistencies in document year information, which can make the search process take a considerable amount of time. In addition, the physical condition of some records that have been damaged can also complicate the handling and retrieval of documents. To overcome these obstacles, the Bandar Khalipah Village Office seeks to improve records management through the use of digital technology, application development, and staff capacity building. Therefore, more organized records management supported by digital systems is needed to facilitate records retrieval and improve the efficiency of village administrative services
Analisis Sistematik Penganggaran Induk (Master Budgeting): Dari Integrasi Hirarkis hingga Transformasi Berbasis Teknologi dan Perilaku Organisasi Alessandro Basanado Haloho; Bima Agusto Matthew Hutauruk
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.v4i2.388

Abstract

Master budgeting is a fundamental pillar in management accounting used to plan and control organizational resource allocations. This study aims to comprehensively examine the sequential interdependencies in master budgeting, their impacts on operational efficiency and liquidity, organizational behavioral dynamics, and the role of modern technological transformation. The methodology employed is a systematic literature review analyzing 20 empirical and theoretical studies on budgeting. Findings reveal that sequential integrated budget preparation significantly reduces cash flow deviation by up to 24% and minimizes cost overruns caused by sales forecast errors. Modern technology integration, such as ERP, cloud-based systems, and machine learning, speeds up consolidation cycles by up to 76% and improves forecast accuracy to 91%. On the behavioral side, participatory budgeting tends to induce budgetary slack and earnings management unless balanced by strict responsibility accounting and Balanced Scorecard controls. The study highlights the necessity of transitioning from traditional static budgeting toward rolling forecasts and flexible budgeting integrated with value chain management to sustain competitive advantages in dynamic markets.
Analisis Penerapan Manajemen Kualitas dan Pengendalian Kualitas Pada PT Anugrah Abadi Berkarya Selalu Sabathya Candy Br Nababan; Sri Mutiara Mahyeni; Yazdan Galih Prayoga
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.v4i2.389

Abstract

Product and service quality is a determining factor for customer trust and business sustainability, particularly for companies operating in service and chemical trading. This study aims to analyse the implementation of quality management and quality control at PT Anugrah Abadi Berkaryaselalu. A descriptive qualitative approach was employed, with primary data collected through a ten-question focused interview with the company and secondary data obtained from company documents and scientific literature. The results show that the company implements quality management through employee training and the application of standard operating procedures (SOP), while quality control is carried out through concentration or pH inspection of chemical products after production and through warehouse product handling. Non-conforming products are reworked so that quality problems remain at the internal stage, whereas external failures in the form of customer complaints are very rare. Since nominal quality cost data were unavailable, the analysis was conducted qualitatively by classifying activities into four quality cost categories. This study recommends that the company record quality costs in a structured manner and strengthen incoming inspection of packaging supplied by vendors.
Relevant Cost sebagai Dasar Pengambilan Keputusan Taktis Make or Buy: Literature Review Noverandi Simbolon; Kenzie Alghifari Tobing; Berlin Agung Prakasa Daeli
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.390

Abstract

The decision to make or buy is one of the tactical decisions most frequently faced by management, yet it is often taken without separating the relevant costs. This study examined how relevant cost was used as a basis for tactical make-or-buy decisions in the literature of the last five years. A systematic literature review was conducted on 15 open-access journal articles published between 2022 and 2025. The articles were selected using inclusion and exclusion criteria and analysed thematically according to their focus, context, and findings. The review showed that national studies were mostly case studies of small businesses that compared relevant or differential costs of two alternatives. Their conclusions were not uniform: some studies concluded that in-house production was cheaper, while another concluded that buying was more efficient when production capacity declined. International studies showed that the decision was also influenced by learning effects, supply resilience, supplier structure, firm performance, and monitoring. It was concluded that relevant cost is necessary as the quantitative basis of make-or-buy decisions, but it must be complemented by opportunity cost and non-financial factors. Future research should test a framework that integrates both in businesses of more varied scale and sector.
Analisis Pengelolaan Kearsipan pada Dinas Komunikasi dan Informatika Provinsi Sumatera Utara Chelin Sinambela; Grace Riauli Saing; Anastasya Siburian; Ekklesia Tesalonika Sibarani; Nuzul Khaila Siregar; Widya Irwana Pratiwi
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.v4i2.391

Abstract

This study was conducted to analyze records management at the Communication and Informatics Office of North Sumatra Province. A descriptive qualitative approach was used, with data collected through interviews and field observations on September 10, 2026. Two informants participated in the study. The results showed that records were managed based on classification codes, subject matter, document type and year, as well as chronological order. Incoming and outgoing correspondence was managed through receiving, recording, disposition, distribution, and storage. Records management combined physical and digital storage. The obstacles included increasing records, limited storage space and facilities, inconsistent coding, and incomplete digitization. Efforts to address these obstacles included employee training, digitization, records arrangement, and improvement of facilities.
Efektivitas Pengelolaan Arsip Dalam Mendukung Kegiatan Administrasi Pada J&T Express Grace Nesya Ida Rodearni Sitorus; Dea Rosella Br Sinuraya; Cantika Putri Manja; Manisha Dela; Mifta Arrahma Harahap
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.392

Abstract

Records management is an important part of administrative activities in delivery service companies because it is related to the storage, retrieval, security, and availability of shipping information. This study aimed to examine how records management supported administrative activities at J&T Express in Laut Dendang, Jalan Perhubungan. The study used a descriptive qualitative approach with data collected through an interview with an administrative staff member responsible for managing records. The interview results showed that the records managed included shipping receipts, customer data, courier data, delivery reports, and daily activity reports. Records were stored physically using cabinets and folders and digitally through the company's computer system. Records were grouped according to destination areas or delivery regions to facilitate retrieval. Although records management had used both physical and digital systems, there was no specific written rule governing records arrangement and storage. Physical records were secured in locked cabinets and access was limited to authorized personnel. The study indicated that records management supported administrative activities, but clearer procedures were still needed to ensure more consistent storage, security, and retrieval.
Analisis Pengelolaan Arsip Dinamis pada Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara Ervina Septriani Lumban Gaol; Naurah Khalisah; Syarifatul Aini; Nadin Salsabilla; Dea Azura Ardina
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.v4i2.393

Abstract

This study aimed to analyze dynamic records management at the Library and Archives Office of North Sumatra Province. A descriptive qualitative approach was employed. Data were obtained through interviews with three First-Level Expert Archivists on September 16, 2026. The data were analyzed by grouping the interview results according to dynamic records management, storage and retrieval systems, maintenance, human resources, infrastructure, management constraints, and records management development. The results showed that dynamic records management had covered the processes of creation, use, maintenance, storage, retrieval, and disposition. Records storage had been supported by filing cabinets, guides, boxes, a records centre, and records lists that facilitated retrieval. Records maintenance had been conducted by maintaining the cleanliness of storage areas, preventing pests and insects, and conducting fumigation. Records disposition had been carried out regularly, allowing storage capacity to remain adequate. The main constraint was found in the accuracy of record data and number entry using Microsoft Excel, although it had not significantly affected work activities or services. The study also found a plan to develop records management toward digitalization. The study concluded that dynamic records management had been relatively well implemented, but improvements were still needed in data accuracy, system integration, and the digital competencies of records management personnel.

Page 11 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