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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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Studi Literatur: Peran Anggaran Tenaga Kerja Langsung dalam Meningkatkan Efisiensi Biaya dan Kinerja Perusahaan Mutiara Nailah Rizki; Grace Stella Zane Simamora
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 direct labor budgets in improving cost efficiency and financial performance of companies through a literature review approach. This study uses a qualitative method with literature study techniques, namely by reviewing various scientific journals, research articles, and relevant reference books. The results of the study indicate that the preparation of an appropriate direct labor budget has helped companies in optimally planning labor requirements, controlling production costs, and minimizing waste. Cost efficiency achieved through good budget management has had a positive impact on improving the company's financial performance, such as increasing profitability and operational effectiveness. In addition, the direct labor budget has served as a managerial performance evaluation tool through a comparison between budgeted and actual costs. This study concludes that there is a significant relationship between the direct labor budget, cost efficiency, and company financial performance. Therefore, companies are advised to prepare labor budgets systematically and implement effective controls to achieve efficiency and improve financial performance in a sustainable manner.
Mengoptimalkan Laba Melalui Penyusunan Anggaran Harga Pokok Produksi dan Harga Pokok Penjualan Michael Simbolon; Fiyasti Mawdatul Khairia; Hani Puspita Maharani
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 mengkaji peran penyusunan anggaran harga pokok produksi dan harga pokok penjualan dalam mengoptimalkan laba perusahaan. Laba merupakan indikator penting keberhasilan usaha, sehingga diperlukan perencanaan biaya yang tepat agar perusahaan mampu menetapkan harga jual secara akurat dan kompetitif. Penelitian ini menggunakan metode studi literatur dengan pendekatan deskriptif kualitatif melalui pengumpulan dan analisis berbagai sumber ilmiah yang relevan. Hasil kajian menunjukkan bahwa penyusunan anggaran biaya yang sistematis dan akurat dapat meningkatkan efisiensi biaya, meminimalkan kesalahan dalam penetapan harga, serta mendukung pengambilan keputusan manajerial. Selain itu, penggunaan metode perhitungan biaya yang tepat membantu perusahaan dalam mengidentifikasi seluruh komponen biaya secara lebih rinci. Dengan demikian, anggaran biaya yang efektif berperan penting dalam meningkatkan kinerja keuangan dan mencapai laba yang optimal.
Studi Literatur Pengaruh Sistem Pre-Order dalam Penyusunan Anggaran Produksi Perusahaan Angel Sri Monika Sijabat; Ferdy Faith Christ Waruwu
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

Production budgeting is an important aspect of a company's operational activities because it is closely related to production planning, cost control, and resource management. Inaccurate demand forecasting may result in overproduction or underproduction, which can increase operational costs and reduce company efficiency. One strategy that can be implemented to overcome this problem is the pre-order system, which is a production system based on customer orders before the production process begins. This study aims to analyze the influence of the pre-order system on the preparation of production budgets through a literature review approach. The research method used in this study is a literature review with a descriptive qualitative approach. The data were obtained from various journals, scientific articles, books, and academic references related to the pre-order system, production planning, and production budgeting. The results of the study indicate that the pre-order system helps companies improve the accuracy of production budgeting because production quantities are adjusted to actual customer demand. In addition, the pre-order system also helps companies reduce raw material waste, minimize inventory storage costs, improve resource efficiency, and maintain cash flow stability. Therefore, the pre-order system can be considered an effective strategy in supporting more efficient, realistic, and market-oriented production budgeting.
Analisis Anggaran Bahan Baku sebagai Alat Pengendalian Biaya Produksi pada Perusahaan Manufaktur Naurah Ramadhani Siregar; Leoni Geraldin Br Simamora; Jese Marvel Lumban Tobing
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 research aims to analyze the role of the raw material budget as a means of controlling production costs in manufacturing companies by using the literature study method. The research results show that the raw material budget serves as a planning and control tool that helps companies in managing the needs and use of raw materials efficiently. Comparison between budget and realization allows companies to identify deviations that are influenced by internal and external factors. Good budget implementation, including the use of flexible budgets and appropriate control systems, can increase efficiency and reduce waste. However, the effectiveness still depends on the accuracy of its preparation and implementation.
Strategi Pengendalian Biaya melalui Efisiensi Anggaran Pemasaran dan Administrasi pada UMKM Intan Anastasya Nainggolan; Gabriella Naomi Yaspis Siregar
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 aimed to analyze cost control strategies through the efficiency of marketing and administrative budgeting in Micro, Small, and Medium Enterprises (MSMEs). The main problem addressed was the ineffective budget management that led to cost inefficiencies and decreased business profitability. The research method used was a literature study by reviewing various relevant sources such as academic journals, books, and research reports related to MSME budgeting. The results showed that many MSMEs had not clearly separated marketing and administrative budgets, making it difficult to evaluate cost effectiveness. Several effective strategies identified included the utilization of information technology for marketing and administrative activities, improvement of financial literacy, implementation of flexible budgeting, digitalization of administrative systems, and better understanding of digital platform costs. In addition, regular operational audits played an important role in identifying inefficient expenditures. The study concluded that effective cost control could be achieved through the integration of proper budgeting planning, technology utilization, and continuous evaluation. By implementing these strategies, MSMEs were able to improve cost efficiency, maintain financial stability, and enhance competitiveness in an increasingly competitive market.
Analisis Relevansi Anggaran Komprehensif dan Anggaran Parsial dalam Menghadapi Dinamika Lingkungan Bisnis Modern: Studi Literatur Jessyka Aulia; Mawar Indah Juita Hutagalung
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

The current business environment is characterized by considerable uncertainty, high volatility, complexity, and ambiguity. Mass layoffs in the Indonesian textile industry, government budget cuts, and a shift in global investment focus toward artificial intelligence have cast doubt on the relevance of conventional budgeting models. The purpose of this literature study is to conduct a comparative analysis between comprehensive budgeting and partial budgeting in addressing changes in the modern business environment. The method used is a literature review evaluating various academic journals and related news sources. The findings of the study indicate that comprehensive budgeting is superior in terms of integrated planning, performance control, and coordination between organizational units, making it more effective in stable environments. On the other hand, partial budgeting is found to be more flexible and adaptable to changes, especially for short-term decisions, although it lacks integration between functions. No single approach is clearly superior to the other. A hybrid approach combining both models is recognized as the most relevant solution in these uncertain times, as it allows organizations to balance systematic strategic planning with operational flexibility. This study recommends that organizations adapt their budgeting systems according to the complexity and dynamics of the business environment they face.
Peran Metode Trend Moment dalam Sistem Peramalan Penjualan pada Perusahaan Dagang Melanie Putri Nduru; Felicia Isabel Sihombing; Nisa Ul Mahfuzha Nasution
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

Metode Trend Moment memiliki peran penting dalam sistem peramalan penjualan, khususnya bagi perusahaan dagang yang bergantung pada ketepatan proyeksi permintaan untuk kelancaran operasional. Penelitian ini bertujuan untuk menganalisis kontribusi metode Trend Moment dalam mendukung efisiensi sistem peramalan penjualan. Metode penelitian yang digunakan dalam artikel ini adalah studi literatur (literature review) dengan menelaah berbagai jurnal, buku, dan penelitian terdahulu yang relevan dengan topik pembahasan. Hasil kajian menunjukkan bahwa penerapan metode Trend Moment secara terstruktur dapat membantu perusahaan dalam mengelola pengadaan barang, memastikan ketersediaan stok sesuai kebutuhan pasar, serta meminimalkan risiko penumpukan persediaan. Selain sebagai alat prediksi, metode ini juga berfungsi sebagai landasan pengambilan keputusan yang memungkinkan perusahaan menyesuaikan rencana belanja dengan tren penjualan masa lalu, sehingga dapat dilakukan tindakan antisipatif guna menjaga stabilitas arus kas. Kesimpulannya, penerapan metode Trend Moment yang berbasis pada data historis merupakan faktor penentu dalam mencapai efisiensi operasional dan keberhasilan target penjualan perusahaan dagang.
Analisis Peran Anggaran Penjualan dalam Peningkatan Laba Perusahaan: Tinjauan Literatur Susi Panggabean; Naisyah Qila Syafitri; Gabriel Novansyah Sihite
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 peran penganggaran penjualan dalam meningkatkan laba perusahaan melalui pendekatan tinjauan pustaka. Penelitian ini menggunakan metode kualitatif deskriptif dengan desain tinjauan pustaka dengan meneliti sepuluh artikel ilmiah relevan yang diterbitkan antara tahun 2020 dan 2026. Data dikumpulkan melalui pencarian sistematis, identifikasi, dan analisis isi literatur yang berkaitan dengan penganggaran penjualan dan perencanaan laba. Temuan menunjukkan bahwa penganggaran penjualan memainkan peran strategis sebagai dasar perencanaan laba dan penganggaran perusahaan yang komprehensif. Penganggaran penjualan digunakan sebagai referensi untuk penyusunan anggaran operasional lainnya, sehingga berkontribusi pada alokasi sumber daya yang lebih efisien dan pencapaian target laba. Lebih lanjut, penganggaran penjualan berfungsi sebagai instrumen pengendalian manajerial melalui evaluasi kinerja yang dianggarkan dan aktual, memungkinkan perusahaan untuk mengidentifikasi penyimpangan dan menerapkan tindakan korektif secara tepat waktu. Namun, efektivitas penganggaran penjualan dipengaruhi oleh akurasi metode peramalan dan kualitas data yang digunakan dalam penyusunannya. Studi ini juga mengungkapkan bahwa implementasi penganggaran penjualan di usaha kecil dan menengah (UKM) menghadapi beberapa kendala, khususnya keterbatasan data historis dan kurangnya pemahaman tentang sistem penganggaran formal. Kesimpulannya, penganggaran penjualan diidentifikasi sebagai instrumen manajerial penting dalam meningkatkan keuntungan perusahaan bila disiapkan secara sistematis, akurat, dan terintegrasi.
Analisis Penerapan Anggaran Fleksibel sebagai Alat Perencanaan dan Pengendalian Biaya: Studi Literatur Nadia Saragih; Meilany Putri Effendi; Herikson Muksa Putra Sitanggang
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 examined the application of flexible budgeting as a strategic tool for cost planning and control within organizational management. The primary problem addressed was the inherent limitation of static budgets in accommodating fluctuations in activity levels, which often led to inaccurate financial evaluations and inefficient resource allocation. A literature review approach was employed to synthesize various theoretical frameworks and empirical findings regarding the implementation of dynamic budgetary systems. The analysis focused on how flexible budgets adjusted planned costs based on actual volume changes, thereby providing a more realistic benchmark for performance measurement. The findings indicated that flexible budgeting significantly enhanced the accuracy of variance analysis by distinguishing between controllable and uncontrollable cost deviations. Furthermore, the results demonstrated that this approach facilitated better decision-making processes and improved operational efficiency by providing management with adaptable financial guidance. In conclusion, the integration of flexible budgets was found to be an effective mechanism for maintaining financial discipline and achieving organizational objectives in volatile economic environments.
Analisis Penerapan Earned Value Management (EVM) dalam Pengendalian Proyek Sistem Informasi: Studi Literatur Mey Wulandari Simanullang; Siska Dentina Pasaribu
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

The high failure rate of information system projects in Indonesia where only 27% of projects are successfully completed on time and within budget reflects weak project control mechanisms. This study aims to analyze the effectiveness of applying Earned Value Management (EVM) in the control of information system projects and to identify the benefits and challenges of its implementation. The method used is a literature review of various relevant previous studies. The results of the study indicate that EVM integrated into web-based information systems or digital dashboards can improve the accuracy of real-time cost and schedule monitoring through indicators such as PV, EV, AC, CPI, and SPI, thereby supporting early detection of deviations and faster decision-making. However, its implementation still faces challenges in the form of limited managerial competence, planning biases, and organizational resistance to data transparency. This study concludes that the success of EVM is determined not only by technology but also by the readiness of human resources and managements commitment to transparent project governance.

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