Salsabila Fauziah
Universitas Muhammadiyah Bandung

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Analisis Manajemen Risiko Pada UMKM Pengolahan  Produk Eco Enzyme Dea Kuni Fauziyah; Salsabila Fauziah; Asep Suwarna
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/p72ac641

Abstract

This study aims to analyze the implementation of risk management in a home-based micro, small, and medium enterprise (MSME) producing Eco Enzyme products in Bandung. A qualitative descriptive approach was employed, with data collected through in-depth interviews and direct observation of production, packaging, and marketing activities. The results indicate that the MSME faces several types of risks, including production, operational, financial, marketing, and environmental as well as customer trust risks. The most significant risks identified are variations in product quality due to raw material characteristics, limited production capacity caused by single-person management, and price sensitivity in the market. Despite these challenges, the business owner has implemented simple yet effective risk management strategies through hands-on supervision, experience-based production control, secure packaging, manual financial records, and environmentally focused digital marketing. The consistent application of risk management practices supports business sustainability, maintains product quality, and strengthens customer trust. This study highlights the importance of risk management as a key factor in enhancing the resilience and long-term sustainability of environmentally friendly MSMEs.  
Analisis Dugaan Strategi Korporasi dalam Menyamarkan Praktik Kepailitan melalui Skema Kebangkrutan Fiktif Dea Kuni Fauziyah; Halimah Zahrah; Putri Ayuningtyas; Salsabila Fauziah; Tania Kirana Aprilia
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/e3tmcv66

Abstract

This research is motivated by the bankruptcy phenomenon of PT Sri Rejeki Isman Tbk (Sritex), one of the largest textile companies in Southeast Asia, which is considered not only a financial failure, but also reflects the potential for deviations in business ethics and corporate governance. The main problem in this study is to critically analyze the alleged strategy used by PT Sri Rejeki Isman Tbk (Sritex) in disguising corruption practices and financial irregularities through a fictitious bankruptcy scheme. The purpose of this study is to analyze in depth the alleged corporate strategy in disguising bankruptcy practices through a fictitious bankruptcy scheme, by making the case of PT Sritex as the main study. This study uses a qualitative-descriptive approach method by examining secondary data from court decisions, media coverage, and scientific articles to reveal patterns of misuse of legal instruments such as PKPU and bankruptcy status as a shield against legal accountability. The results of the study show strong indications of financial report manipulation, non-transparent collaboration between management and financial institutions, and weak implementation of Good Corporate Governance (GCG) principles. This highlights the urgency of corporate governance reform and supervision of financial institutions to prevent abuse of the legal system. This study recommends in-depth reform of the corporate oversight system, increased transparency of reporting, and stricter law enforcement, to prevent similar abuses in the future and strengthen the integrity of business ethics in Indonesia.