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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
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Pengelolaan Arsip Dinamis di Kantor Desa Tembung: Studi Kasus Pencatatan, Penyimpanan, dan Retensi Arsip serta Kendalanya Zefanya Indah Hacea Banjarnahor; Suci Ramadani; Meisela Pesta Uli Purba; Putri Siregar; Reva Sartika Barasa
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.v4i2.394

Abstract

This study aimed to describe the management of dynamic records at the Tembung Village Office, focusing on recording, storage, and retention, as well as the constraints encountered. A descriptive qualitative approach with a case study design was used. Data were collected through an interview with a source from the village office using ten open-ended questions, and analyzed through data reduction, data display, and conclusion drawing. The results showed that incoming and outgoing letters were recorded in an agenda book, a dispatch book, and a computer; letters were classified by urgency and numbered according to the government classification index. Records were stored using a collaborative system that combined date and alphabetical order. Transfer and destruction of records followed a retention schedule based on government regulations, regent regulations, and ministerial provisions, with approval from the relevant agency. The main constraints were limited storage space, damage to records caused by floods and termites, and the absence of archival training for the staff in charge. Dynamic records management at the Tembung Village Office was fairly orderly in the recording and storage stages, but it still needed stronger storage facilities, better protection of records, and improved staff competence
Analisis Pengelolaan Arsip Dinamis dalam Mendukung Efektivitas Administrasi Surat pada PT. USAHA RAJIN SATTRIA Rauh Alwani; Elisabet Simanjuntak; Hanifa Siregar; Ronaida Sihombing; Siska Br Saragih
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.v4i1.395

Abstract

This study is motivated by the importance of dynamic records management in supporting the effectiveness of correspondence administration in a company. Proper records management is necessary to ensure that documents are stored systematically and can be retrieved when needed. This study aims to analyze dynamic records management in supporting the effectiveness of correspondence administration at PT. Usaha Rajin Sattria. A qualitative method was employed, with data collected through interviews, observation, and documentation. The findings indicate that dynamic records management is carried out through the receipt of incoming correspondence, the handling of outgoing correspondence, the classification of documents by type and period, and the storage of both physical and digital records. Records are retrieved by searching the relevant document groups or locating digital documents through email. Documents are also forwarded to the relevant departments according to their work requirements. Based on the respondent's statement, the existing records management system has met the company's administrative needs. However, limited storage space remains a challenge. This study concludes that dynamic records management plays a role in supporting correspondence administration, particularly in storing, using, and retrieving documents according to the company's operational needs
Analisis Filing System Berdasarkan Tanggal Dalam Efektivitas Pengelolaan Arsip Pada Kantor Desa Medan Estate Ratu Vinda Yulia; Mawar Ismawati; Erika Sitohang; Cut Hidayati Maulina Harmila; Riska Ayuni
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.v4i1.396

Abstract

This study aimed to analyze the implementation of a date-based filing system in archive management at Medan Estate Village Office, Percut Sei Tuan District, Deli Serdang Regency. The study used a qualitative approach with a descriptive method. Data were obtained through interviews and observations of the processes of creating, recording, storing, and retrieving correspondence and archives. The results showed that Medan Estate Village Office had implemented a filing system based on months and dates, supported by classification codes and an outgoing correspondence agenda book. The system had provided a simple and organized storage pattern, but it had not fully supported efficient archive retrieval. Several problems were identified, including differences between the date stated on incoming correspondence and the date of receipt, delays in returning files after use, and limited indexing information for archives from previous leadership periods. Improving archive management required consistent procedures for recording dates, more detailed indexing, control over the location of files, and digital support through document scanning and an archive retrieval application. Therefore, a date-based filing system could support more effective archive management when it was accompanied by consistent recording, file control, and adequate digital support
Relevansi Analisis Cost-Volume-Profit (CVP) sebagai Dasar Pengambilan Keputusan Manajerial dalam Perencanaan Laba Perusahaan: Systematic Literature Review Andini Intan Ramadhani Siregar; Atikah Azwah Mrp; Zuhrah Khalilah Diael Harahap
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.v4i2.397

Abstract

This study aims to analyze the relevance of Cost-Volume-Profit (CVP) analysis as a basis for managerial decision-making in corporate profit planning. A Systematic Literature Review (SLR) method was employed, examining ten research articles regarding the application of CVP. The findings indicate that CVP assists companies in determining the contribution margin, break-even point (BEP), margin of safety, and target profit, while also supporting cost control and sales strategies. However, the application of CVP has limitations, as it relies on assumptions of stable prices, costs, and sales volumes. Thus, CVP remains relevant as a tool for profit planning and managerial decision-making, provided it is adapted to the company's specific conditions.
Analisis Biaya-Volume-Laba (CVP) sebagai Penunjang Keputusan Manajerial: Tinjauan Pustaka Sistematis atas Dua Puluh Artikel Azid Sipayung; Felix Mandelson Ompusunggu
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.v4i1.399

Abstract

This study explores how Cost-Volume-Profit (CVP) analysis supports managerial decision-making, drawing on prior research. Using a Systematic Literature Review (SLR), twenty scholarly articles published between 2015 and 2025 were examined; they address the use of CVP in manufacturing firms, small businesses, and micro, small, and medium enterprises (MSMEs). A thematic analysis was applied to uncover the core concepts, degree of adoption, contributions to managerial decisions, and remaining research gaps. The synthesis indicates that CVP is regarded as a valuable profit-planning tool for pricing, product selection, sales-target setting, and cost control. In MSME case studies, it is typically used to calculate the break-even point, contribution margin, margin of safety, and sales targets. Even so, adoption in practice is still uneven, particularly among small businesses with limited management accounting knowledge or practice. The quality of CVP-based decisions depends on how accurately fixed and variable costs are separated, how well the model's assumptions match actual business conditions, and how capably managers interpret the results. CVP is therefore best used as a decision-support tool alongside other considerations, rather than as the sole determinant.
Konsep Biaya dan Manajemen Biaya dalam Mendukung Pengambilan Keputusan Manajerial: Tinjauan Literatur Sistematis Christine Pandiangan; Sorta Novalinda Tambunan; Hanna Napitupulu
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.v4i2.400

Abstract

This article examines the development of cost concepts and cost management, as well as their contribution to managerial decision-making, based on findings from previous studies. The method employed is a Systematic Literature Review (SLR) of scholarly works focusing on cost behavior, strategic management accounting, strategic cost management, activity-based costing (ABC), time-driven activity-based costing (TDABC), target costing, and managerial decision-making. Twenty articles were analyzed through thematic synthesis, consisting of five core articles and 15 relevant supporting articles, to explore key concepts, developments in costing techniques, forms of implementation, contributions to decision-making, and existing research gaps. The findings indicate that costs are no longer understood merely as expenditures of resources. Instead, costs are treated as managerial information that must be classified and analyzed according to the objectives of the decisions being faced. The role of cost management has also shifted from merely controlling costs toward a more strategic approach that utilizes ABC, TDABC, target costing, strategic cost management, and a combination of internal, external, and digital information. The quality of managerial decisions is determined by an organization's ability to understand cost behavior, select costing techniques appropriate to its needs, and link cost information with organizational strategy and environmental conditions. Therefore, effective cost management does not simply mean reducing expenses. Rather, it involves managing resources efficiently without compromising quality, customer value, competitiveness, or the organization's long-term objectives.
Analisis Manajemen Arsip Dinamis pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Provinsi Sumatera Utara Aldo Tri Fadlansyah; Mhd Farris Alfayed Hutagalun2; Alwi Ditya Pasaribu; Aditya Rizki Samosir; Kania laura Rebecca Manik; Feni Antiawani Dalimunthe
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.v4i1.401

Abstract

Archive management is an important element in supporting administrative processes in regional-owned enterprises, including the Tirtanadi Regional Water Company (PDAM). This study aims to describe the dynamic records management practices implemented by PDAM Tirtanadi, covering the management structure, filing system, media transfer or digitization of archives, incoming mail workflow, records retention schedule, and archive storage. This study used a descriptive qualitative approach with a case study method. Data were collected through an interview with one informant, a staff member of the Human Resources (SDM) unit of PDAM Tirtanadi, and were analyzed through data reduction, data display, and conclusion drawing. The results showed that PDAM Tirtanadi applied a subject-based filing system, a decentralized archive management structure at the unit level, but with centralized physical storage in a shared records room. PDAM Tirtanadi had also carried out archive digitization through document scanning and maintained a records retention schedule at each unit. This study was limited because the informant was not a records officer directly in charge of archive management, so several technical aspects, such as the outgoing mail numbering procedure, the criteria distinguishing active and inactive records, and the records disposal procedure, were not explored in depth. These findings are expected to serve as a basis for further research involving more representative informants.
Integrasi Anggaran Fleksibel dan Analisis Varians sebagai Alat Evaluasi Efisiensi Biaya Produksi: Tinjauan Pustaka Ruth Nita; Ivana Paskanita Sidauruk
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.v4i1.403

Abstract

Effective production cost control requires a benchmark that matches the actual level of activity. Many entities, including micro, small, and medium enterprises (MSMEs), still evaluate efficiency by comparing actual costs with static budgets, so that the resulting variances are mixed with volume effects. This study aims to synthesize evidence on the integration of flexible budgeting and variance analysis as a tool for evaluating production cost efficiency. A structured narrative literature review of 20 articles published in 2021–2026 is conducted, with thematic synthesis and a recalculation of data from five articles to compare deviations from the static budget with deviations in unit cost. The results show that flexible budgets serve as an activity-adjusted benchmark, while variance analysis decomposes deviations into volume, price, efficiency, and spending components. Where volume is far below plan, unit-cost deviations are much smaller than deviations from the static budget and reverse direction for one component, whereas where volume is close to plan the two measures are broadly aligned. Variances are mainly attributed to input prices and quantities, labor productivity, operational disruptions, and budgeting quality. This study proposes a five-stage integrative framework and recommends empirical testing on MSMEs using periodic production data.
Analisis Pengelolaan Arsip Dinamis Di Kantor Kelurahan Bandar Selamat: Evaluasi Sistem Manual Dan Kesiapan Digitalisasi Margaret PT.Simanjuntak; Sariah Sinaga; Sophia Grace Ulina Silitonga; Theresia Silaban; Zahwa Aqila
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.v4i2.406

Abstract

This study aims to critically evaluate the management of dynamic archives at the Bandar Selamat Village Office, emphasizing the extent to which current practices align with the principles of dynamic archive management, rather than merely describing administrative stages. A descriptive qualitative approach was employed through direct interviews with the Village Secretary of Bandar Selamat as the primary informant. Data analysis included data examination, reduction, presentation, theoretical linkage, interpretation, and conclusion drawing. The findings indicate that dynamic archive management has been administratively carried out through letter receipt, agenda recording, sorting, grouping, storage, maintenance, and disposition. However, these practices remain dominated by a manual system, are not supported by a confirmed Archive Retention Schedule, lack special protective facilities such as a steel cabinet, and still face retrieval limitations. Archive digitization is only at the preparation stage. Thus, the apparent orderliness has not fully equated to reliable, secure, and sustainable dynamic archive management. This study recommends strengthening the retention schedule, classification arrangement, facility improvement, and digitization readiness accompanied by clear procedures and staff competence.

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