Aghnia Yasyfa
Universitas Muhammadiyah Bandung

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Analysis of Organizational Culture towards Organizational Change – Myth or Science?: Is the Organizational Culture of the Management Student Association (HMM) of Muhammadiyah Bandung University Forever? Aghnia Yasyfa; Anisa Roshy Rosdian; Hesti Hisani Latifah Hamdah; Sofa Parihah Nurasiah
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4c0gg434

Abstract

ABSTRACT Organizational culture is often assumed to be fixed and resistant to change (the "myth" view), whereas the "science" perspective argues it can be deliberately shaped. This study examines this debate through a qualitative case study of the Management Student Association (HMM) at Universitas Muhammadiyah Bandung, analyzing whether its culture evolved across leadership periods. Data were collected through in-depth interviews and direct observation. Culture was examined through seven dimensions adapted from Robbins and Judge, while organizational change was analyzed using Kurt Lewin’s three-stage model (unfreezing, movement, refreezing). The findings indicate that HMM UMB's culture is dynamic rather than static: fundamental, constitutional-level values and rules are maintained consistently, while technical work systems, communication patterns, and operational structures adapt to each leadership style and organizational needs. All three stages of Lewin’s model were identifiable in the 2025–2026 transition, indicating that cultural change occurred through a deliberate process rather than by chance. These findings support the science perspective over the myth of an unchanging culture, offering practical implications for how student organizations can preserve their core identity while remaining adaptive to generational change.
Analisis Manajemen Risiko Pada UMKM Pertanian Menggunakan Pendekatan ISO31000 dan Matriks Risiko: Studi Kasus “Berkah Tani” Anisa Roshy Rosdian; Aghnia Yasyfa; Hesti Hisani Latifah Hamdah; Sarah Mutia Azahra; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3pvcf219

Abstract

The agricultural sector faces various risks that can threaten business continuity and sustainability. This study aims to analyze risk management in agricultural MSMEs "Berkah Tani". This analysis was carried out using ISO 31000 standards, SWOT analysis and risk matrix. The results of the research are then used to formulate mitigation strategies to increase the resilience and sustainability of "Berkah Tani" agricultural MSMEs. A qualitative approach is used in this study because this study aims to understand in depth how agricultural MSME actors identify, assess and manage the risks faced in their business activities. The results of the study show that there are 6 risk categories in the Berkah Tani business, namely production, financial, marketing, market, human resources and legal risks. With a total of 19 events that occurred, of which 3 risks were at an extreme level, 8 were risks with a high level, 5 were risks with a medium level and 3 risks were with a low level.  This study confirms that risks in agricultural business are indeed high and can be threatening, but through planned and standardized risk management, Berkah Tani can improve its adaptability and maintain the sustainability of its business in the long term. . 
Analisa Manajemen Risiko pada UMKM Di Sektor Kreatif Menggunakan Framework ISO 31000 dan Matriks Risiko: Studi Kasus Fresco Florist di Kota Bandung Hesti Hisani Latifah Hamdah; Anisa Roshy Rosdian; Aghnia Yasyfa; Almaira Sarah Junjunan; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qbk6q406

Abstract

Fresco Florist is one of the micro, small, and medium enterprises (MSMEs) located in Bandung, founded by Adhela Nuzul Fariqa in 2022. This business operates in the floral arrangement sector with the concept of an “affordable aesthetic florist” that emphasizes unique designs, visual appeal, and affordable prices. Since its establishment, Fresco Florist has served various customer needs for special occasions such as graduations, birthdays, and engagements, and has gained recognition through active promotion on social media platforms. The essence of this study is to identify the sources of risk faced by Fresco Florist and to analyze the causes and mitigation strategies implemented to overcome these risks. This research employs a qualitative descriptive analysis method, with risk identification conducted using the risk matrix and SWOT analysis approaches. The results show that Fresco Florist encounters several categories of risks, including operational, financial, marketing, market, human resources (HR), and legal risks. Through the implementation of mitigation strategies such as supplier diversification, a pre-order system, and digital marketing enhancement, Fresco Florist has been able to maintain its business stability and competitiveness within Bandung’s florist industry..
Analisa Manajemen Risiko Pada UMKM Salon Kecantikan Menggunakan Framework ISO 31000 dan Matriks Risiko Manajemen: Studi Kasus “Salon Teh Rani” Aghnia Yasyfa; Anisa Roshy Rosdian; Hesti Hisani Latifah Hamdah; Almaira Sarah Junjunan; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/051vw954

Abstract

Beauty salon MSMEs in Indonesia play a vital role in supporting the service sector and the local economy, yet they face various risks that can threaten their business sustainability. This study aims to analyze risk management at Teh Rani Beauty Salon MSME across market, financial, marketing, operational, human resource, and legal aspects. The study employed qualitative methods, including interviews and observations, to obtain data on the salon's conditions and challenges. A SWOT analysis and risk matrix were used to map risk management priorities, enabling business owners to establish appropriate mitigation strategies. The study demonstrates the need for systematic implementation to improve operational efficiency, maintain customer loyalty, and strengthen competitiveness amidst the increasingly fierce competition in the beauty industry.
Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas untuk Mengukur Kinerja Keuangan pada PT. Charoen Pokphand Indonesia Tbk Periode 2021-2025 Aghnia Yasyfa; Anisa Roshy Rosdian; Hesti Hisani Latifah Hamdah; Megha Sakova
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tq3k6519

Abstract

This study aims to analyze the liquidity, solvency, and profitability ratios of PT Charoen Pokphand Indonesia Tbk (CPIN) during the 2021-2025 period to measure the company’s financial performance amid the fluctuating growth of Indonesia’s frozen food industry. The research employs a quantitative descriptive approach using secondary data obtained from the company’s annual financial statements published on the Indonesia Stock Exchange (IDX). Financial performance was assessed through eight ratios: Current Ratio, Cash Ratio, Quick Ratio, Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), each compared against industry standards. The results show that CPIN’s liquidity ratios—Current Ratio (average 1.60 times), Cash Ratio (24%), and Quick Ratio (1.2 times)—remain below industry standards and are categorized as unhealthy, although all three improved in 2024 and 2025. In contrast, the solvency ratios, DAR (30%) and DER (44%), are below industry thresholds, indicating a healthy and well-controlled debt structure. The profitability ratios also show healthy performance, with ROA averaging 34%, ROE 49%, and NPM 23%, all exceeding industry standards. Overall, CPIN’s financial condition during 2021-2025 is fairly sound, particularly in terms of solvency and profitability, while liquidity management still requires improvement to strengthen the company’s ability to meet its short-term obligations without compromising operational effectiveness.