Hadiah Fitriyah
Muhammadiyah University of Sidoarjo, Indonesia

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STRATEGIC ANALYSIS OF INTERNAL AND EXTERNAL ENVIRONMENTS IN IMPROVING COMPETITIVENESS AND BUSINESS SUSTAINABILITY IN THE TANGGULANGIN BAG CRAFT SME IN SIDOARJO Erfina Rochmawati; Hadiah Fitriyah
International Journal of Artificial Intelligence for Digital Marketing Vol. 2 No. 11 (2025): International Journal of Artificial Intelligence for Digital Marketing
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijaifd.v2i11.463

Abstract

Objective: This study aims to analyze internal and external environmental strategies in improving competitiveness and business sustainability in a Tanggulangin bag craft SME, specifically NWL (NAWAL), and to explain the managerial implications of the findings from an accounting perspective. The study focuses on internal factors, including working capital, human resources, production technology, marketing, competition, and product innovation, as well as external factors that affect the firm’s ability to survive and grow. Method: This research employed a qualitative descriptive method with a case study approach. Informants were selected purposively using the key informant technique, consisting of the business owner, production supervisor, and field foreman, because they have direct knowledge of production processes, operations, and managerial decision-making. Data were collected through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing/verification. Data validity was strengthened through source and technique triangulation. Results: The results indicate that the sustainability of NWL (NAWAL) is strongly influenced by working capital stability, experienced human resources, the use of production technology, effective digital marketing, and continuous product innovation. Limited working capital may delay raw material purchases and disrupt production schedules. The use of industrial machines improves efficiency; however, some finishing processes remain manual, and machine breakdowns may generate additional costs. In a highly competitive market, the company needs to maintain product quality while calculating the cost of goods manufactured (COGM) for each bag model more carefully so that selling prices remain competitive without reducing profit margins. Novelty: The study implies that improving SME competitiveness should be supported by stronger management accounting practices, such as transaction recording, cash flow control, cost analysis, margin evaluation, and periodic financial and non-financial performance measurement (productivity, on-time delivery, defect rates, and repeat orders).
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE WITH PROFITABILITY AS A MODERATING VARIABLE (STUDY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2023) Wanda Aulia Rosyidah Rosyidah; Hadiah Fitriyah
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 7 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i7.399

Abstract

Objective: The purpose of this research is to determine whether the profitability variable can moderate the Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance variables on company value. Method: The population in this study were mining sector companies for the period 2018–2023. The sample was selected using the purposive sampling method, and the data analysis technique used was the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS version 3.0 analysis tool. Result: The results of this study indicate that Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance have an effect on company value. The profitability variable is able to moderate Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance on company value. Novelty: The novelty of this study lies in the integration of profitability as a moderating variable in examining the relationship between Corporate Social Responsibility Disclosure, Green Accounting, and Environmental Performance on company value within mining sector companies, providing new empirical insights into how profitability strengthens the effect of sustainability practices on firm value.
THE ROLE OF MANAGERIAL OWNERSHIP IN MODERATING THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND PROFITABILITY ON COMPANY VALUE (STUDY OF CONSUMER GOODS INDUSTRY COMPANIES FOR THE 2019-2022 PERIOD) Alfia Andriyani Andriyani; Hadiah Fitriyah
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 10 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i10.404

Abstract

Objective: This study aims to prove the role of managerial ownership in moderating the influence of CSR and profitability on company value. Method: The research approach is quantitative with secondary data in the form of annual reports of manufacturing companies in the consumer goods sector listed on the IDX for the period 2019-2022. Purposive sampling was used to select a total of 14 companies over 4 periods, with a total sample of 56. The analysis technique used multiple linear regression, moderating regression analysis (MRA) assisted by SPSS 26 software. Result: The findings prove that the profitability variable has a positive effect on company value, but the corporate social responsibility disclosure variable has no effect on company value. Furthermore, the moderating variable of managerial ownership has no effect. Novelty: The novelty of this study lies in its focus on the moderating role of managerial ownership, which has not been shown to have an effect on the relationship between CSR, profitability, and company value, offering new insights into corporate governance.
THE ROLE OF AI, IOT, AND RFID-BASED DIGITAL INVENTORY CONTROL SYSTEMS IN IMPROVING OPERATIONAL AND FINANCIAL PERFORMANCE (A STUDY OF RETAIL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020-2024) Jeje Huraeji; Hadiah Fitriyah
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 11 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i11.428

Abstract

Objective: This study aims to determine the role of AI, IoT, and RFID-based digital inventory control systems in improving the operational and financial performance of the retail industry in Indonesia. Operational performance is measured by inventory turnover, while financial performance is measured by gross profit margin, net profit margin, and return on assets. Method: This study uses secondary data, namely data provided by retail companies listed on the Indonesia Stock Exchange during 2020-2024. The sample was selected using a purposive technique of 22 companies. The method used was simple linear regression analysis. Results: The results of this study show that, first, there is no effect of the digital inventory control system variable on inventory turnover. Second, there is an effect of the digital inventory control system variable on gross profit margin. Third, there is an effect of the digital inventory control system variable on net profit margin. Fourth, there is an effect of the digital inventory control system variable on return on assets. Fifth, there is an effect of the digital inventory control system variable on financial performance. Novelty: The novelty of this study lies in examining the role of AI, IoT, and RFID-based digital inventory control systems specifically on both operational performance—measured by inventory turnover—and multiple dimensions of financial performance, including gross profit margin, net profit margin, and return on assets, using retail companies listed on the Indonesia Stock Exchange during 2020-2024. This research provides a new perspective by integrating advanced digital technologies into the analysis of performance indicators in the Indonesian retail industry.
THE INFLUENCE OF FINANCIAL LITERACY AND DIGITAL FINANCIAL RECORDING ON THE FINANCIAL RESILIENCE OF MSMES WITH INTELLECTUAL CAPITAL AS A MEDIATING VARIABLE Hadiah Fitriyah; Natasya Shobibatur Rokhmah
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 3 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i3.514

Abstract

Abstract. This study aims to analyze the effect of financial literacy and digital financial record-keeping on the financial resilience of culinary MSMEs in Sidoarjo, with intellectual capital as a mediating variable. This research is motivated by the importance of MSMEs’ ability to maintain business financial stability amid changing economic conditions and the development of digital technology. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 30 culinary MSME owners in Sidoarjo. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results show that financial literacy and digital financial record-keeping do not have a direct significant effect on the financial resilience of MSMEs. However, both variables have a positive and significant effect on intellectual capital, and intellectual capital significantly affects the financial resilience of MSMEs. In addition, intellectual capital is proven to fully mediate the effect of financial literacy and digital financial record-keeping on the financial resilience of MSMEs. Therefore, the financial resilience of MSMEs is more influenced by the ability of business actors to manage knowledge, work systems, and intellectual resources.