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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Majalah Ilmiah Manajemen Jurnal Manajemen Bisnis, Akuntansi dan Keuangan International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science Jurnal Akuntansi Keuangan Dan Perpajakan Sriwijaya Accounting Community Services Indonesian Journal of Community Engagement Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Relasari, Relasari
Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pemberdayaan Masyarakat dalam Upaya Membangun Bisnis Budidaya Jamur Tiram Abu Kosim; Rela Sari; Muhammad Farhan; Nur Khamisah; Vivi Usmayanti; Nilam Kesuma; Ina Masruroh
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.23

Abstract

Budidaya jamur tiram dapat dilakukan dalam skala kecil sebagai industri rumah tangga atau sebagai usaha sampingan keluarga sehingga mampu memberikan pendapatan keluarga. Kegiatan pengabdian masyarakat ini akan memfokuskan terhadap Edukasi dan Pendampingan memberdayakan masyarakat melalui membangun bisnis budidaya jamur tiram di Desa Kerinjing. Kegiatan pengabdian ini dilakukan dalam bentuk penyuluhan dengan kerjasama dengan UMKM untuk memberikan penjelasan dan pemahaman kepada mereka bahwa penting nya Pemberdayaan Masyarakat Dalam Upaya Membangun Bisnis Budidaya Jamur Tiram.  100% peserta menyatakan bahwa pengabdian ini sangat penting untuk masyarakat desa kerinjing. Seperti yang diketahui, bahwa pemberdayaan ini dapat meningkatkan kapasitas masyarakat dan pemerataan pendapatan. Maka dari itu, dengan adanya pengabdian masyarakat diberikan modal pengetahuan untuk upaya membangun bisnis budidaya jamur tiram  yang berdapampak kepada masa depan.
Increasing Financial Literacy Through Basic Accounting Training for Small Medium Enterprises in the Riau Islands Province Hasni Yusrianti; Patmawati; Rela Sari; Ahmad Fadhil Yusof; Hasna Nirwana; Ahmad Raihan Amin
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.66

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, but in reality business actors still face challenges in financial management and financial literacy, one of which is MSMEs in the Riau Islands Province. Based on the analysis of the situation, the service team carried out this community service activity with the aim of improving the financial literacy skills of MSME actors in Riau Islands Province through basic accounting training. MSME actors really need this activity because there is still a lack of knowledge in the preparation of simple financial  statements. The method of implementing activities was carried out by lectures illustations, illustrations, discussions, and questionnaire distribution. The results of the activity showed an increase in participants' understanding in compiling simple financial statements, separating personal and business finances, and implementing financial recording using Excel. Participants also showed interest in using digital tools and conveyed the need for advanced training in financial planning and online marketing. This activity proves that participatory and contextual community-based training can be an effective solution in increasing the financial capacity of MSMEs. The sustainability of training results requires further assistance and digital infrastructure support from the government and educational institutions.
The Effect of Net Income, Company’s value, Sales growth and Institutional Ownership on The Dividend Policy of Syariah Stocks and Common stocks listed in BEI in 2013-2015 Maya Matofani; Taufiq Taufiq; Rela Sari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.263

Abstract

This empirical study aims to examine The effect of Net Income, Company’s value, Sales growth and Institutional Ownership on The Dividend Policy of Syariah Stocks and Common stocks listed in BEI in 2013-2015. The sampling method used is purposive sampling amounted to 50 samples that consist of 30 syariah stocks and 20 common stocks. Multiple regression analysis and chow test are used as data analysis method. The results of F test shows that simultaneously, net income, company’s value, sales growth and institutional ownership affect the dividend policy on both syariah and common stocks. However, when tested partially, on syariah stocks, only net income and sales growth that have positive effect on the dividen policy while on common stocks, only net income and company’s value have positive effect on the policy. From the chow test result, it shows that there is a difference between the effect of net income, company’s value, sales growth and institutional ownership on the dividen policy of syariah stocks and common stocks..
The Role of Internal Control in Risk Management: A Systematic Literature Review Fitria Heny Widyastuti; Yuyun Syafithri; Danti Sagita; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16406

Abstract

In an increasingly complex and unstable business environment, internal control has become a crucial element in ensuring the effectiveness of risk management and strong corporate governance. This study conducts a Systematic Literature Review (SLR) of 20 peer-reviewed scientific articles published between 2000 and 2025 and indexed by Scopus, aiming to examine the role of internal control in organizational risk management across both financial and non-financial sectors. The findings indicate that the presence of high-quality internal control systems significantly enhances an organization's ability to identify, assess, and mitigate various types of risks including financial risks, legal litigation, stock price crashes, and weaknesses in financial reporting. The literature demonstrates that when internal control systems are well-designed and effectively implemented, they act as a strategic tool rather than merely an administrative mechanism.
Systematic Literature Review the Development of Enterprise Risk Management Mona Nur Adhillah; Mutiara Syalwa; Putri Meilanda; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16407

Abstract

Enterprise Risk Management (ERM) strengthens governance and organizational resilience amid business uncertainty. The complex, collective decision-making process, influenced by many internal and external factors, demands an ERM approach that is more than just technical or economic. A Systematic Literature Review (SLR) of 25 articles (2016–2025) from Emerald, Taylor & Francis, MDPI, and Google Scholar shows ERM positively influences firm performance and value, especially when integrated with ESG, good governance, and organizational knowledge. The research spans several Asian and European countries, including Malaysia and Indonesia, and covers diverse sectors. ERM effectiveness depends on firm size, ownership, and industry. Today, ERM is seen as a dynamic strategic capability, although implementation challenges remain, particularly for SMEs and family businesses. The study also highlights conceptual trends, methodological diversity, and future research directions.
The Cost-Quality Paradox: Tinjauan Literatur Sistematis atas Peran Quality Cost dalam Strategic Positioning Perusahaan) Yolanda Ramadhona; Muhammad Al Ghazali; Naufal Adiwidya Ramawi; Thomas Alvando Winarto; Rela Sari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In an increasingly dynamic business environment, companies are frequently confronted with a dilemma between reducing operational costs and improving product or service quality, a tension widely recognized as the cost-quality paradox. This study aims to examine the role of Total Quality Management (TQM) and Cost of Quality (CoQ) management as critical instruments in strengthening companies strategic positioning, while deconstructing the assumptions underlying Trade-Off Theory. Employing a Systematic Literature Review (SLR) through qualitative thematic analysis of 15 selected studies published between 2020 and 2026, this research synthesizes empirical and conceptual evidence on how strategic investment in prevention costs and continuous improvement mechanisms can minimize failure costs and eliminate hidden quality costs. The findings reveal that the cost-quality paradox is not a universal economic law, but a capability-conditional phenomenon that dissolves when organizations possess mature CoQ measurement systems, long-term managerial orientation, and cross-functional integration capabilities. The integration of CoQ with TQM principles, supported by Industry 4.0 technologies, enables companies to simultaneously achieve cost efficiency and quality differentiation through defect elimination and learning effect mechanisms. Strategic CoQ optimization serves as the foundation for companies to attain market differentiation, sustain customer satisfaction, and secure long-term competitive advantage.
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Rika Henda Safitri; Relasari Relasari; Tomi Aslagar; Umi Kalsum; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
Pengaruh Ekspor, Luas Lahan, dan Hasil Produksi Karet Terhadap PDRB di Provinsi Sumatera Selatan Periode 2015-2024 Rahmi Ramadani; Putri Asri Sarafina; Siti Rohima; Anna Yulianita; Rela Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.13572

Abstract

Sektor perkebunan karet memiliki peranan yang signifikan dalam perekonomian Provinsi Sumatera Selatan karena menjadi salah satu penyumbang utama terhadap Produk Domestik Regional Bruto (PDRB). Meski demikian, sektor ini menghadapi tantangan seperti fluktuasi harga internasional, rendahnya tingkat produktivitas, serta dominasi lahan yang sudah tua, sehingga menurunkan nilai tambahnya. Penelitian ini bertujuan mengkaji pengaruh ekspor karet, luas lahan, dan tingkat produksi terhadap PDRB Provinsi Sumatera Selatan pada periode 2015–2024. Metode yang digunakan adalah analisis kuantitatif melalui model regresi linier berganda (OLS) dengan memanfaatkan data sekunder dari BPS dan Dinas Perkebunan Sumatera Selatan. Uji asumsi klasik dilakukan untuk memastikan keandalan model. Hasil penelitian memperlihatkan bahwa ekspor, luas lahan, dan produksi karet secara simultan berpengaruh signifikan terhadap PDRB dengan nilai Adjusted R² sebesar 0,709. Namun secara parsial, ketiga variabel tersebut menunjukkan pengaruh negatif dan signifikan terhadap PDRB. Penelitian ini merekomendasikan penguatan sektor melalui hilirisasi industri dan program peremajaan lahan agar kontribusi karet terhadap perekonomian daerah semakin optimal.
Pengaruh Sektor Industri Dalam Tranformasi Ekonomi Sumatera Selatan Periode 2015-2024 Muhammad Muhammad; Muhammad Jossy Naufal; Siti Rohima; Rela Sari; Anna Yulianita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.13825

Abstract

Sektor industri pengolahan memiliki peran yang sangat penting dalam mendukung transformasi ekonomi Sumatera Selatan, terutama dalam mempercepat pergeseran dari sektor primer ke sektor sekunder dan tersier yang lebih berdaya saing. Penelitian ini bertujuan untuk menganalisis pengaruh sektor industri pengolahan terhadap pertumbuhan ekonomi daerah dengan menggunakan metode analisis PDRB, Location Quotient (LQ), Static Location Quotient (SLQ), dan Shift Share pada periode 2015–2024. Hasil analisis menunjukkan bahwa meskipun sektor ini belum sepenuhnya dominan, sektor industri pengolahan memiliki prospek pertumbuhan yang cukup positif di masa depan, meskipun masih dihadapkan pada tantangan terkait fluktuasi pertumbuhan, infrastruktur yang terbatas, serta ketergantungan pada bahan baku. Penelitian ini juga memberikan rekomendasi strategis untuk meningkatkan daya saing sektor industri pengolahan agar dapat lebih berkontribusi dalam mendukung transformasi ekonomi yang lebih berkelanjutan dan inklusif di Sumatera Selatan
INTEGRASI STRATEGIC MANAGEMENT ACCOUNTING DENGAN SUSTAINABILITY REPORTING: STUDI LITERATUR SISTEMATIS Muhammad Ario Permadi; Deya Winanda; Rela Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hm8wtj73

Abstract

Penelitian ini membahas integrasi Strategic Management Accounting (SMA) dengan Sustainability Reporting (SR) sebagai respons terhadap tuntutan bisnis berkelanjutan. Tujuannya untuk mengidentifikasi teori-teori yang digunakan, peran SMA dalam implementasi SR, serta faktor pendorong dan penghambat integrasinya. Metode yang digunakan adalah systematic literature review terhadap 30 jurnal internasional dan nasional. Hasil menunjukkan bahwa Stakeholder Theory menjadi teori dominan, dan SMA berperan penting dalam menghubungkan strategi bisnis dengan pelaporan keberlanjutan. Kesimpulannya, integrasi SMA– SR memperkuat akuntabilitas dan kinerja keberlanjutan organisasi melalui dukungan manajerial, regulasi, dan inovasi teknologi.
Co-Authors Abdulrohman Abu Kosim Adhiya Mizvi Ahmad Fadhil Yusof Ahmad Raihan Amin Anna Yulianita Anton Indra Budiman Bobby Pratama Cahyani Putri Ayu Danti Sagita Deya Winanda Dwi Rika Khairunisa Dwi Rini Emylia Yuniarti Fitria Heny Widyastuti Gozali, Efva Octavina Donata Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harun Delamat Hasna Nirwana HASNI YUSRIANTI Imelda Ina Masruroh Iwan Efriandy Kalsum, Umi Kencana Dewi Khamisah, Nur maya Matofani Meirawati, Eka Mona Nur Adhillah Muhammad Al Ghazali Muhammad Ario Permadi Muhammad Farhan Muhammad Jossy Naufal Muhammad Muhammad Muhammad Teguh Mutiara Syalwa Naufal Adiwidya Ramawi Nilam Kesuma Novi Oktaviani Nur Fadilah Hanifah Okkidaya Prima Putra Patmawati Patmawati Patmawati Putri Asri Sarafina Putri Meilanda Rahmad Hidayat Rahmi Ramadani Restu Inayah RIKA HENDA SAFITRI, RIKA Rosihan Arief HS Rostartina, Eka Salsabilah Catur Sakinah Siti Rohima Subardin, Muhammad Taufiq Taufiq Tertiarto Wahyudi Thomas Alvando Winarto Tomi Aslagar Vivi Usmayanti Yoga Yuniadi Yolanda Ramadhona Yulia Saftiana Yusnaini Yusnaini Yuyun Syafithri