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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 94 Documents
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Integrasi Anggaran Laba Rugi dan Neraca dalam Struktur Master Budget: Analisis Komparatif Perusahaan Dagang, Jasa, dan Manufaktur Fitri Aulia; Grace Aurelia Girsang; Kevin Adrigo Siahaan
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study analyzes the integration of income statement and balance sheet budgets within the master budget framework across trading, service, and manufacturing companies. Using a qualitative literature review of ten scientific articles (2020–2026), the findings show that the income statement budget projects operational performance, while the budgeted balance sheet projects financial position. Both budgets integrate through net income, which increases retained earnings. Manufacturing companies require the most complex synchronization due to production cycles and multi-tiered inventory. In contrast, service and trading companies focus on operational efficiency and liquidity management. Budgeting steps differ significantly across sectors, particularly in inventory treatment, cost of goods sold, and operating expense allocation. Integration success depends on accurate sales forecasting, cash budgeting, and consistent accounting standards.
Manajemen Anggaran Operasional dan Likuiditas: Pendekatan Anggaran Variabel, Piutang dan Kas Ester Yohana Simanjuntak; Florentina Sitompul; Mohammad Idris
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to analyze the role of variable budgets, accounts receivable budgets, and cash budgets in supporting company operations and liquidity management. The research method employs a literature review by examining various journals and previous studies related to corporate budgeting. The results of the discussion indicate that variable budgets help companies control operating costs in line with activity levels. The accounts receivable budget plays a role in maintaining liquidity through the management of cash receipts and the monitoring of uncollectible accounts. Meanwhile, the cash budget serves as a tool for planning and controlling the company’s cash flow. These three budgets complement one another in improving operational efficiency, financial oversight, and management decision-making. Through the proper implementation of budgeting, companies can maintain financial stability and optimally support business continuity.
Analisis Perbandingan Efektivitas Metode Langsung dan Tidak Langsung dalam Penyusunan Anggaran Kas dalam Upaya Menjaga Likuiditas Perusahaan Johs Charlos Hutabalian; Herlina Bernadecka Sidauruk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to compare the effectiveness of the direct method and the indirect method in preparing cash budgets to maintain corporate liquidity. The research uses a qualitative method with a systematic literature review approach, analyzing ten journal articles published between 2020 and 2026. The findings indicate that the direct method is more effective than the indirect method because it presents detailed cash receipts and disbursements transparently, enables early detection of cash deficits, provides tighter expenditure control, and delivers more relevant information for decision-making. In contrast, the indirect method, used by almost all companies (99.9%) due to cost efficiency and convenience, is considered less effective for maintaining liquidity as the information it provides is aggregated. This study concludes that the direct method is superior for maintaining liquidity, especially for MSMEs and manufacturing companies. The main recommendation is to encourage companies to adopt the direct method or at least provgross cash disclosures in financial statements.
Literatur Review : Analisis Perbandingan Metode Penyusunan Anggaran BOP dan Beban Operasional Nabilla Panjaitan; Johanes; Arta Uli Sianturi
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan metode penyusunan Anggaran Biaya Overhead Pabrik (BOP) dan Beban Operasional melalui pendekatan literature review. Metode yang digunakan adalah systematic literature review (SLR) dengan mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian yang relevan. Proses review mengacu pada tahapan terstruktur seperti strategi pencarian, kriteria seleksi, ekstraksi data, dan analisis. Hasil penelitian menunjukkan bahwa penyusunan anggaran BOP cenderung menggunakan pendekatan teknis berbasis produksi, sedangkan beban operasional lebih menekankan aspek manajerial dan administratif. Keduanya memiliki perbedaan dalam perilaku biaya, teknik alokasi, dan indikator pengukuran, namun sama-sama berperan penting dalam perencanaan dan pengendalian organisasi. Penelitian ini menyimpulkan bahwa integrasi kedua metode dapat meningkatkan efisiensi dan efektivitas pengelolaan keuangan.
Risiko Hukum dan Kepatuhan Dalam Organisasi: Tinjauan Literatur terhadap Faktor Penyebab, Dampak, dan Strategi Lestari Br Tohang; Jelita Yulianti Br Sitanggang; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Legal and compliance risks are among the risks that can affect the sustainability and performance of organizations. Increasingly dynamic regulatory changes, business complexity, and growing demands for good governance require organizations to manage legal and compliance risks effectively. This study aimed to identify the causes, impacts, and mitigation strategies of legal and compliance risks through a literature review. The research employed a literature review method by analyzing scientific articles published within the last five years. The findings indicated that legal and compliance risks are influenced by various factors, including regulatory changes, weak internal control systems, limited understanding of legal requirements, and inadequate managerial oversight. These risks may result in administrative sanctions, financial losses, reputational damage, and decreased stakeholder trust. Furthermore, the review revealed that the implementation of integrated risk management, strengthened corporate governance, regular compliance audits, and the adoption of Governance, Risk, and Compliance (GRC) frameworks are effective strategies for mitigating legal and compliance risks. This study is expected to provide a more comprehensive understanding of the importance of managing legal and compliance risks to support organizational sustainability.
Analisis Pengukuran dan Pemetaan Risiko dalam Upaya Penguatan Manajemen Risiko Yuliana Simatupang; Muhammad Rizal; Maria Grace Octa Via Pane
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Manajemen risiko merupakan elemen fundamental dalam tata kelola organisasi yang baik. Penelitian ini bertujuan untuk menganalisis praktik pengukuran dan pemetaan risiko dalam upaya penguatan manajemen risiko pada organisasi sektor jasa keuangan di Indonesia. Dengan menggunakan pendekatan kualitatif dan desain studi kasus (Yin, 2018), penelitian ini melibatkan tiga organisasi keuangan sebagai unit analisis. Data dikumpulkan melalui wawancara semi-terstruktur, studi dokumentasi, dan observasi non-partisipan, kemudian dianalisis menggunakan analisis tematik (Braun & Clarke, 2006). Hasil penelitian mengungkapkan tiga temuan utama: (1) terdapat kesenjangan signifikan dalam tingkat kematangan pengukuran risiko antar organisasi; (2) pemetaan risiko belum dimanfaatkan secara optimal sebagai instrumen pengambilan keputusan strategis; dan (3) komitmen kepemimpinan (tone at the top) merupakan faktor paling determinan dalam keberhasilan manajemen risiko. Penelitian ini berkontribusi pada pengembangan kerangka manajemen risiko yang lebih adaptif berbasis ISO 31000:2018 dan COSO ERM Framework 2017. ABSTARCT Risk management is a fundamental element in good organizational governance. This study aims to analyze risk measurement and mapping practices as part of efforts to strengthen risk management in financial service sector organizations in Indonesia. Using a qualitative approach with a case study design (Yin, 2018), this study involved three financial organizations as units of analysis. Data were collected through semi-structured interviews, document analysis, and non-participant observation, then analyzed using thematic analysis (Braun & Clarke, 2006). The results reveal three key findings: (1) there are significant gaps in risk measurement maturity levels across organizations; (2) risk mapping has not been optimally utilized as a strategic decision-making instrument; and (3) leadership commitment (tone at the top) is the most determinant factor in the success of risk management. This study contributes to the development of a more adaptive risk management framework based on ISO 31000:2018 and the COSO ERM Framework 2017.
Peran Asuransi Siber (Cyber Insurance) Sebagai Alat Transfer Risiko di Era Digital Yohana Tirta Widia Swari Simamora; Haura Rifqa Hascarjani
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Transformasi digital yang pesat meningkatkan ketergantungan organisasi terhadap teknologi informasi sekaligus memperbesar risiko ancaman siber seperti kebocoran data, ransomware, malware, dan gangguan sistem informasi yang dapat menimbulkan kerugian finansial, operasional, hukum, dan reputasi. Dalam manajemen risiko, salah satu strategi yang digunakan adalah transfer risiko melalui asuransi siber (cyber insurance). Penelitian ini bertujuan untuk menganalisis peran asuransi siber sebagai instrumen transfer risiko di era digital, mengidentifikasi manfaat dan keterbatasannya, serta mengkaji peluang pengembangannya dalam mendukung manajemen risiko organisasi.Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Hasil penelitian menunjukkan bahwa asuransi siber berperan dalam mengalihkan sebagian dampak finansial dari insiden siber serta mendorong peningkatan kesadaran keamanan informasi dan praktik manajemen risiko organisasi. Namun demikian, implementasinya masih menghadapi tantangan seperti kesulitan kuantifikasi risiko, korelasi risiko siber yang tinggi, keterbatasan cakupan polis, dan rendahnya pemahaman organisasi.
Budaya Risiko (Risk Culture) Sebagai Pondasi Penerapan Manajemen Risiko Dalam Organisasi Jose Adrian Simbolon; Nastiar Saputra Rangkuti
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Risk culture is a crucial element in supporting the effectiveness of risk management implementation in organizations. This study aims to analyze the concept of risk culture, its influencing factors, the implementation process, benefits, obstacles, and efforts to improve risk culture within organizations. The study employed a literature review method with a qualitative descriptive approach through analysis of various academic sources, risk management standards, and references related to risk culture. The study results indicate that risk culture plays a significant role in improving risk awareness, decision-making quality, organizational compliance, and business continuity. However, the implementation of risk culture still faces various obstacles such as low employee awareness, resistance to change, weak risk communication, and limited organizational resources. Therefore, management commitment, strengthened communication, ongoing training, and periodic evaluation are required so that risk culture can become an integral part of organizational activities.
Manajemen Risiko Operasional Dalam Industri Perbankan Syariah: Studi Literatur Putri Wulandari Nasution; Tria wulandari; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to examine the concept, causal factors, application, and mitigation strategies of operational risk in the Islamic banking industry through a literature study approach. The method used is a literature review with secondary data sources including scientific journals, textbooks, OJK/Bank Indonesia regulations, and previous research published between 2017–2024. The results show that operational risk in Islamic banks originates from four main factors: internal process failure, human error, information technology system failure, and external factors. The implementation of operational risk management in Islamic banking is mandated through POJK Number 65/POJK.03/2016, covering risk identification, measurement, monitoring, and control. Effective mitigation strategies include strengthening internal control systems, improving human resource quality, managed digital transformation, and active supervision by the Sharia Supervisory Board (DPS). This research is expected to serve as a theoretical and practical reference for the Islamic banking industry in addressing increasingly complex operational risk challenges.
Perencanaan dan Penganggaran Perusahaan sebagai Instrumen Manajemen Strategis: Studi Literatur Mutia Adeliana P.; Jonrian Simamora; Nabila Balqis
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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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.

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