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All Journal Jurnal Wacana Ekonomi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) ACCELERATION: Multidisciplinary Research Journal
Kresna Rahma Aji
Politeknik Balekambang Jepara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analysis Of The Implementation Of Profit And Loss Distribution Based On Capital Portion Anni Safitri; Mar'atus Sholikah; Kresna Rahma Aji
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2800

Abstract

This study examines the profit and loss sharing mechanism in CV Icons Indonesia based on the partnership agreement and the method of calculating the cost of goods manufactured (COGM). The research employs the job order costing method to determine the COGM of Denim Bags and Levis Bags in August 2025. According to the partnership agreement, where 100% of the capital is contributed by the wife as a passive partner, all partnership profits are allocated to her. The study highlights the importance of a clear partnership agreement in ensuring equitable profit distribution and the sustainability of the business.
Enhancing Innovative Work Behavior Through High-Involvement HRM Practices and Knowledge Management Capability Mar’atus Sholikah; Anni Safitri; Kusuma Wijaya; Kresna Rahma Aji
Jurnal Wacana Ekonomi Vol 25 No 02 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i02.43625

Abstract

High-Involvement Human Resource Management (HI-HRM) has been recognized as an important driver of employee innovation; however, the mechanism through which it influences Innovative Work Behavior (IWB) remains underexplored. This study examines the mediating role of Knowledge Management Capability (KMC) in the relationship between HI-HRM and IWB among workers in the MSME and industrial sectors in Jepara Regency, Indonesia. This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (SEM-PLS). Data were collected from 132 workers in the MSME and industrial sectors through purposive sampling. The structural model demonstrated substantial explanatory power, with R² values of 0.734 for IWB and 0.600 for KMC. The results indicate that HI-HRM has a significant positive effect on KMC (β = 0.775; p < 0.001) and IWB (β = 0.455; p < 0.001). KMC also has a significant positive effect on IWB (β = 0.454; p < 0.001). Furthermore, KMC partially mediates the relationship between HI-HRM and IWB (β = 0.352; p < 0.001), highlighting the importance of knowledge management capability in translating HRM practices into innovative employee behavior. These findings support the Resource-Based View (RBV) and Dynamic Capability Theory by demonstrating that KMC functions as a strategic capability linking human resource management practices and innovation outcomes. The study suggests that organizations should strengthen knowledge management systems and implement high-involvement HRM practices to enhance sustainable innovation and competitiveness.
FROM DEPENDENCE TO AUTONOMY: EFL STUDENTS’ STRATEGIC ENGAGEMENT WITH GRAMMARLY Kresna Rahma Aji; Ahmad Mubais
Acceleration: Multidisciplinary Research Journal Vol. 3 No. 1 (2025): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v3i1.133

Abstract

This qualitative case study explores how EFL students perceive and utilize Grammarly as a tool to foster grammar correction autonomy. The study involved ten English Education students from UIN Walisongo Semarang and employed interviews, classroom observations, and document analysis to analyze how students edit their work, depend on tools, and think about their own learning. Findings reveal that students view Grammarly as a confidence-boosting aid that enhances grammatical accuracy and encourages independent revision. Many actively combined Grammarly with peer input, grammar resources, and self-review routines, demonstrating emerging learner autonomy. However, challenges such as excessive reliance, vague feedback, and emotional frustration hindered more profound engagement. The study concludes that Grammarly can support grammar autonomy when learners utilize it critically and educators provide reflective guidance, suggesting that students require pedagogy that balances digital support with self-regulated learning.
Co-Authors Ahmad Mubais Anni Safitri Kusuma Wijaya Mar’atus Sholikah