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Analisis Studi Kelayakan Pengembangan Bisnis dalam Keputusan Ekspansi: (Studi Kasus Batik Lochatara Kediri) Agustin, Riska; Aini, Saqofa Nabilah; Romaisyah, Luqita; Lestari, Sekar Rizky Margi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2110

MSMEs which are growing rapidly in Indonesia play a role in economic growth and job creation, one of the sectors is the batik craft industry. In Kediri Regency, Lochatara Batik is a growing MSME and plans to expand its products and market share. Before carrying out expansion, it is necessary to carry out a business feasibility study analysis to find out whether the expansion plan is feasible or not. This research aims to analyze aspects in the Lochatara Batik business feasibility study related to the expansion plans that will be carried out. A descriptive qualitative method using observation, interviews and documentation of the owners and employees of Batik Lochatara was carried out in this research method. The results, according to legal aspects, market and marketing aspects, financial aspects, technical or operational aspects, management and organizational aspects, economic and social aspects as well as environmental impact aspects, the business and expansion planned by Batik Lochatara were declared feasible to carry out. The results of this analysis can also be used as a reference for company owners to identify and minimize obstacles and risks that arise in the business in the future.

ANALISIS EFEKTIVITAS LAYANAN PANSER 165 TERHADAP PENURUNAN TINGKAT PENOLAKAN SURAT PERINTAH MEMBAYAR (SPM) DI KPPN SIDOARJO Kusuma, Yheni Dewi Wijaya; Romaisyah, Luqita
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i9.8350

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang menyebabkan penolakan Surat Perintah Membayar (SPM) dalam aplikasi OMSPAN dan SAKTI serta mengevaluasi efektivitas layanan inovatif Panduan Satker 165 (Panser165) sebagai solusi dalam pengelolaan anggaran negara. Berdasarkan data tahun 2022 dan 2023, terjadi penurunan sebesar 15% pada aplikasi SAKTI dan OMSPAN sebesar 25%. Hasil analisis menunjukkan bahwa kesalahan administratif, seperti ketidaklengkapan dokumen dan kesalahan pengisian data, serta kendala teknis dalam pengoperasian aplikasi merupakan penyebab utama penolakan. Implementasi Panser165, yang menyediakan konsultasi langsung, bimbingan teknis, dan layanan berbasis evaluasi berkelanjutan, terbukti efektif dalam mengurangi tingkat penolakan dengan meningkatkan efisiensi dan akurasi proses pengajuan SPM. Penelitian ini menegaskan pentingnya inovasi layanan publik dalam mendukung transparansi, akuntabilitas, dan efisiensi pengelolaan anggaran, dengan rekomendasi untuk pengembangan teknologi berbasis kecerdasan buatan dan perluasan fungsi layanan di masa depan. This study aims to analyze the factors contributing to the rejection of Payment Order Documents (SPM) in the OMSPAN and SAKTI applications and evaluate the effectiveness of the innovative service Panduan Satker 165 (Panser165) as a solution in state budget management. Based on data from 2022 and 2023, there was a 15% decrease in SAKTI application and a 25% decrease in OMSPAN. The analysis indicates that administrative errors, such as incomplete documentation and data entry mistakes, along with technical issues in application operations, are the primary causes of rejection. The implementation of Panser165, which offers direct consultation, technical guidance, and a continuous evaluation-based service model, has proven effective in reducing rejection rates by improving the efficiency and accuracy of SPM submission processes. This study highlights the importance of public service innovation in enhancing transparency, accountability, and efficiency in budget management, with recommendations to adopt artificial intelligence-based technologies and expand service functionalities in the future.

Analysis of the Implementation of PSAK 109 Concerning Accounting for Zakat, Infaq, and Alms at the Amil Zakat, Infaq, and Alms Institution (LAZISNU) PCNU Sidoarjo for the 2020-2022 Period Firda Amelia; Luqita Romaisyah
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 2 (2024): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v8i2.4913

The increasing realization of zakat in Indonesia must be balanced with good management of zakat, infaq, and sadaqah funds by the standards set by the accounting standards board, namely Statement of Accounting Standards 109 (PSAK 109), which regulates the management of zakat, infaq, and alms accounting. This research will analyze whether LAZISNU PCNU Sidoarjo has implemented PSAK 109 in managing its zakat, infaq, and alms funds. The research method used in this research is qualitative descriptive research. This research uses primary and secondary data, with data collection procedures through observation, interviews, documentation, and literature study. The data analysis technique is done by compiling the data obtained and then organizing and selecting important data to conclude. The research results show that LAZISNU PCNU Sidoarjo still needs to implement PSAK 109 as a whole. In managing ZIS funds, LAZISNU PCNU Sidoarjo has implemented PSAK 109 but not completely, because LAZISNU PCNU Sidoarjo has not fully met the standards for disclosing ZIS funds, and only presents financial reports in the form of fund change reports. However, in presenting the fund change report, LAZISNU Sidoarjo separated ZIS and non-halal funds.

Optimizing the Utilization of GoFood System Application as an Income Enhancement at Rungkut Surabaya MSME Invony Dwi Aprilisanda; Devy Sylvia Puspitasaria; Luqita Romaisyah
Journal of Economics, Business, and Government Challenges Vol. 3 No. 01 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i1.88

In the digital age, technological developments are moving very fast and changingthe lifestyle of humans in general. The technological system in the Digital Ageattracted the interests of culinary MSME entrepreneurs in Indonesia to do businesswith an online sales system. One of the online food delivery service applications inIndonesia is GoFood, this study aims to find out how SMEs in Surabaya asGoFood partners can increase their income by optimizing the use of the GoFoodapplication. This study uses a qualitative method. Data analysis in this research isdescriptive qualitative. Criteria for selecting informants using purposive samplingtechniques. The interview results state that the GoFood application tends to beeasy to use, but some partners regretted the lack of training which resulted in salesnot meeting expectations. Quality, Quality, Promo Price, and timeliness of foodprocessing to food delivery to consumers is a strategy for GoFood merchantpartners to optimize their sales turnover.

The Influence of Managerial Ability on Future Performance Luqita Romaisyah; Zahroh Naimah
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.12

The establishment of a single market in the ASEAN which is termed the ASEAN Economic Community (MEA) allows a country to sell goods and services easily to other countries throughout Southeast Asia, thus competition is getting tighter. Every firm should be more innovative in order to have a competitive advantage to win the competition in the industry which is reflected by its performance. Managers with a high ability are believed to be able to make projections of future business conditions, thus they can design the right strategy for the procurement and optimization of the firm's resources utilization in producing output which can lead the firm to has a good performance in future. This study analyze the influence of managerial ability to future performance. Some control variables are used in this study, including firm size, financial leverage, market to book ratio, sales growth, and market share. Hypothesis testing in this study used multiple linear regression analysis to analyze data from 291 manufacturing companies listed on the Indonesia Stock Exchange during the 2008-2010 period. The result prove that managerial ability has a positive effect on future performance up to five years later, but the longer time the influence become weaker.

Socialization of the Importance of Financial Record Keeping for MSMEs Lating, Ade Irma Suryani; Buchori, Imam; Muflihin, Mohammad Dliyaul; Rahayu, Hastanti Agustin; Aripratiwi, Ratna Anggraini; Romaisyah, Luqita; Susanto, Febry Fabian
Sahwahita: Community Engagement Journal Vol. 2 No. 2 (2025): Community Engagement Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/sahwahita.v2i2.144

This community service program aims to enhance the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Kampung Jajan, Brebek Village, Sidoarjo, by strengthening their capacity for basic financial record keeping. Utilizing a participatory approach, the program implemented a series of targeted training sessions and personalized mentoring activities over a two-month period, involving 25 MSME participants. Pre- and post-program assessments revealed a measurable increase in participants’ understanding of the importance of financial records, as indicated by a 40% average improvement in basic accounting comprehension scores. However, the intervention also identified persistent challenges, including low awareness of financial documentation benefits, the relatively older demographic of MSME actors, and limited formal education levels. While the program demonstrated short-term improvements in financial knowledge and attitudes, further interventions are necessary to ensure behavioral change, including continuous mentoring, the development of context-based accounting modules, and collaboration with local government units to institutionalize financial training support.

Determinasi Kebijakan Hutang di Industri Farmasi Indonesia: Peran Free Cashflow, Kepemilikan, Likuiditas, dan Profitabilitas Fa'iz, Muhammad; Romaisyah, Luqita
BAJ: Behavioral Accounting Journal Vol. 7 No. 2 (2024): July-December 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i2.363

Studi ini bertujuan untuk mengidentifikasi bagaimana kebijakan hutang berdampak pada likuiditas, profitabilitas, kepemilikan manajerial, dan kepemilikan institusional pada perusahaan subsektor farmasi di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif. Metode ini menggunakan data sekunder dari laporan keuangan perusahaan subsektor farmasi periode 2019-2023. 45 sampel total digunakan dalam penelitian ini, dianalisis menggunakan regresi linier berganda dan diolah menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif terhadap kebijakan hutang, tetapi kepemilikan manajerial dan institusional berpengaruh positif. Free cash flow dan likuiditas tidak berpengaruh terhadap kebijakan hutang. Karena mereka memiliki kemampuan yang luar biasa dalam manajemen risiko, perusahaan yang ingin berkembang dapat melibatkan manajer dan institusi di dalam kepemilikan sahamnya. Secara teoretis, penelitian ini memperkaya literatur tentang struktur modal dengan menguji pengaruh faktor-faktor internal Perusahaan. Studi ini juga memberikan dukungan empiris terhadap teori keagenan dan teori pecking order, serta menguji relevansi kedua teori tersebut dalam pengambilan keputusan pembiayaan perusahaan di pasar negara berkembang. This study seeks to ascertain the effects of debt policy on liquidity, profitability, managerial ownership, and institutional ownership within Indonesian pharmaceutical companies. The employed research methodology is quantitative. This approach employs secondary data derived from the financial statements of pharmaceutical companies for the period of 2019 to 2023. This study utilized 45 samples, which were analyzed through multiple linear regression and processed with SPSS. This study's results demonstrate that profitability adversely affects debt policy, whereas managerial and institutional ownership positively impacts it. Free cash flow and liquidity do not affect debt policy. Due to their exceptional risk management abilities, companies aiming for growth can engage managers and institutions in equity ownership. This study theoretically enhances the literature on capital structure by analyzing the impact of internal corporate factors. It offers empirical validation for agency theory and pecking order theory, while assessing the applicability of both theories to business finance decisions in emerging economies.

Analisis Studi Kelayakan Pengembangan Bisnis dalam Keputusan Ekspansi: (Studi Kasus Batik Lochatara Kediri) Agustin, Riska; Aini, Saqofa Nabilah; Romaisyah, Luqita; Lestari, Sekar Rizky Margi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2110

MSMEs which are growing rapidly in Indonesia play a role in economic growth and job creation, one of the sectors is the batik craft industry. In Kediri Regency, Lochatara Batik is a growing MSME and plans to expand its products and market share. Before carrying out expansion, it is necessary to carry out a business feasibility study analysis to find out whether the expansion plan is feasible or not. This research aims to analyze aspects in the Lochatara Batik business feasibility study related to the expansion plans that will be carried out. A descriptive qualitative method using observation, interviews and documentation of the owners and employees of Batik Lochatara was carried out in this research method. The results, according to legal aspects, market and marketing aspects, financial aspects, technical or operational aspects, management and organizational aspects, economic and social aspects as well as environmental impact aspects, the business and expansion planned by Batik Lochatara were declared feasible to carry out. The results of this analysis can also be used as a reference for company owners to identify and minimize obstacles and risks that arise in the business in the future.

Analysis of the Digital Marketing Mix on the Mikhayla_Shop Account Reviewed from the Perspective of Islamic Business Ethics Aini, Saqofa Nabilah; Romaisyah, Luqita; Agustin, Riska
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 13 No. 2 (2023): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2023.13.2.144-157

This study aims to examine the application of the digital marketing mix through the Instagram account of Mikhayla_Shop, a leading hijab retailer in Indonesia, from the perspective of Islamic Business Ethics. Using a qualitative descriptive approach, the study analyzes how each component of the marketing mix (7Ps: Product, Price, Promotion, Place, People, Process, and Physical Evidence) is implemented in alignment with key Islamic ethical principles: tawḥīd (divine unity), justice, free will, responsibility, and iḥsān (excellence). The findings reveal that Mikhayla_Shop's strategies demonstrate a unique integration of ethical values into modern digital marketing practices, maintaining transparency, fairness, and customer respect in all touchpoints. This research contributes to the growing discourse on ethical marketing in Muslim-majority digital economies by offering a context-based model of Sharia-compliant digital marketing strategy. It provides empirical grounding for the application of Islamic ethics in contemporary e-commerce environments. Future research may expand this framework across comparative cross-national studies, particularly in the emerging halal fashion industry, to explore the adaptability and scalability of Islamic ethical marketing practices in global digital marketplaces.

Prospects, Challenges, and Strategies of Business Development Center in Generating University Income Azizah, Siti; Romaisyah, Luqita
Jurnal Mebis Vol. 10 No. 2: December 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i2.720

This study aims to explore the prospects, challenges, and strategies of the Business Development Centre (PUSBIS) of UIN Sunan Ampel Surabaya in generating University revenue in order to become a State University with Legal Entity (PTNBH). The analysis of prospects and challenges is compiled based on four Balanced Scorecard (BSC) perspectives mapped into a SWOT analysis. Furthermore, the results of the analysis are used to formulate appropriate strategies. The research method applied is qualitative, using in-depth interview techniques, observation, and document analysis to collect data. The results of the study indicate that PUSBIS has opportunities in optimising asset utilisation, strategic partnerships, and digitalising business processes. On the other hand, PUSBIS also faces various challenges, such as financial management regulations, limited resources, and market competition. The recommended strategies include optimising asset utilisation, budget reformulation, improving service quality, as well as monitoring and evaluating customers, strengthening distinction as an Islamic-based University, digitalising business processes, developing strategic partnerships, product and service innovation, and sustainable human resource development.

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