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All Journal Jurnal Manajemen dan Agribisnis Conference on Innovation and Application of Science and Technology (CIASTECH) Iqtishoduna: Jurnal Ekonomi Islam Jurnal Informasi dan Teknologi TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Journal of Educational Management and Instruction (JEMIn) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) BIOMA : Jurnal Biologi dan Pembelajarannya Bulletin of Management and Business Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Riset dan Pengembangan Journal of Ekonomics, Finance, and Management Studies Journal of Management Research and Studies Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Ash-Shidqu: Jurnal Ekonomi Syariah
Alfiana
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Penerapan Manajemen Risiko Berbasis ISO 31000 untuk Mitigasi Risiko Operasional, Keuangan, dan Strategis pada UMKM Konveksi: Studi Kasus pada Bardikar Store di Era Transformasi Digital Najla Putri Pramesdianti; Fidelairna Daniswara; Liati Sinta; Syahira Rachmadina; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/c7t5m270

Abstract

Bardikar Store is a Small and Medium Enterprise (SME) convection business that produces varsity jackets, T-shirts, daily service uniforms (PDH), and soccer jerseys, operating with a sales system per dozen. In its operations, Bardikar Store faces various risks that potentially hinder production flow and business stability, such as delays in material supply, demand fluctuations, and unstable cash flow. This research aims to analyze the application of the ISO 31000 risk management framework in identifying, analyzing, evaluating, and mitigating risks within the convection business. The research method uses a qualitative approach supported by semi-quantitative data through production process observation, interviews with owners and employees, and risk assessment using a probability-impact matrix. The results indicate three dominant risks: raw material delays (score 56),  fluctuations in per-dozen orders (42), and  slow cash flow(42). The implementation of ISO 31000 proved to enhance the effectiveness of risk mitigation through supplier diversification, a 20% inventory planning strategy, implementing a 30% down payment, and digital marketing strategies. This study concludes that the consistent use of ISO 31000 is capable of increasing the effectiveness of Bardikar Store's risk management and providing a strategic foundation for the sustainability of convection SMEs.
Manajemen Risiko Berbasis ISO 31000: Studi Kasus UMKM Fashion “Benang Baju” di Kota Bandung Fatimah Rahman; Afrian Insan Kamil; Maliha Rizka Humaira; Susi Nurohimah; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4ceed444

Abstract

This study examines Benang Baju, a local fashion MSME (Micro, Small, and Medium Enterprise) based in Bandung City, which focuses on producing minimalist-style casual clothing. The purpose of this research is to identify, analyze, and evaluate various potential risks that may hinder the achievement of business objectives, as well as to determine appropriate risk treatment strategies based on the evaluation results. This study applies a Descriptive Qualitative method combined with the ISO 31000 risk management framework, covering stages of risk identification, analysis, evaluation, and treatment. A 5×5 Risk Management Matrix is also utilized to assess the likelihood and impact levels of each identified risk event. The findings reveal 6 main risk categories with a total of 20 risk events, consisting of 12 events classified as medium risk level, 1 event as low risk level, and 7 events as high risk level requiring special attention. The high-risk events include R01 (rapid changes in fashion trends), R02 (intense competition among local brands), R03 (decline in consumer purchasing power), R09 (fluctuations in fabric prices), R11 (delays in raw material supply from vendors), R15 (production overload during high demand periods), and R16 (shortage of skilled labor). The implementation of the ISO 31000 framework has proven effective in helping Benang Baju systematically manage risks, enhance business resilience, and strengthen competitiveness within the dynamic local fashion industry.
Implementasi Framework ISO 31000 dalam Pengelolaan Risiko UMKM Percetakan Palugada Printing di Kota Bandung Afrian Insan Kamil; Fatimah Rahman; M Ramadhika Gautama K; Muhamad Zaki; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2qtz9064

Abstract

This study uses Palugada Printing as the object of study, which is a small-medium-scale MSME engaged in printing and product branding services. The purpose of this study is to assess various risks that hinder the achievement of Palugada Printing's business objectives and determine the best treatment for possible risks. This study uses a Qualitative Descriptive method and applies the ISO 31000 Framework analysis to carry out the process of risk identification, risk analysis, risk evaluation, and risk treatment, with the help of the Risk Management Matrix in assessing risk levels. The results of this study indicate that there are 6 main types of risks with a total of 13 risk events, including 4 events with Low Risk Level, 5 events with Medium Risk Level, and 4 events with High Risk Level that require special attention, limited business capital, lack of labor, not yet registered trademarks and designs to the HAKI system, and unstable cash flow. These findings emphasize the importance of implementing systematic risk management for MSMEs in the printing sector in order to improve operational stability, financial efficiency, and competitiveness amidst increasingly fierce digital competition.
Pengaruh Debt To Equity Ratio (DER), Total Asset Turnover (TATO) Dan Net Profit Margin (NPM), Terhadap Return On Equity (ROE) Pada Sub Sektor Transportasi & Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Asep Saepuloh; Alfiana
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/sthzy362

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Net Profit Margin (NPM) on Return On Equity (ROE) in transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using the panel data regression method with a sample of 13 companies and a total of 52 observations, this study determined the Common Effect Model (CEM) as the best model based on a series of model selection tests. The research data met the requirements of classical assumption tests, being free from multicollinerity and heteroscedasticity issues. Partial test results (t-test) indicate that the DER variable has a positive and significant effect on ROE. Meanwhile, the TATO variable does not have a significant effect on ROE , and the NPM variable shows a significant effect but with a negative coefficient direction toward ROE in this sub-sector. Simultaneously (F-test), the variables DER, TATO, and NPM collectively affect ROE. The coefficient of determination (Adjusted R Square) of 0.5305 indicates that the independent variables in this study can explain the ROE variable by 53.05%, while the remainder is explained by other factors outside the model.
Implementasi Pelatihan Manajemen Keuangan Sederhana untuk Meningkatkan Kemandirian Usaha PKK Desa Landungsari Alfiana; Choirul, Anam; Gatot Soebiyakto
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 6 No. 1 (2026): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat (Januari)
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v6i1.7051

Abstract

PKK groups in rural areas have significant potential in developing home-based micro-enterprises; however, limited financial literacy often becomes a major constraint in achieving sustainable business management. This community service program aimed to enhance the business independence of PKK groups in Landungsari Village through simple financial management training focusing on daily transaction recording, cost of production (COP) calculation, and pricing determination. The program was implemented through four stages: needs assessment, training module development, training implementation combined with on-site mentoring, and outcome evaluation. The results indicated a substantial improvement in participants’ understanding of basic financial management concepts. All participants were able to apply daily cash bookkeeping, with recording accuracy increasing from 65% in the first week to 92% in the third week. Furthermore, most participants began separating personal and business finances, calculating the cost of production, and setting more rational selling prices. On-site mentoring played a critical role in strengthening the consistency of financial recording practices and encouraging behavioral changes toward more professional business management. In conclusion, simple and context-based financial management training effectively improved the financial literacy and business independence of PKK groups. The program demonstrates that practical and participatory approaches can significantly strengthen women-led micro-enterprises. Continuous mentoring and follow-up training are recommended to ensure the sustainability of financial management practices within PKK-based businesses.
Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework Purnomo, Hadi; Albart, Nicko; Karim, Kurniati; Mulatsih, Listiana Sri; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2981

Abstract

Tax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions.
Pengaruh Return On Asset dan Debt to Equity Ratio Terhadap Harga Saham Pada Perusahaan Indeks LQ45 di BEI Periode 2020-2024 Dini Nurhandayani; Fadlillah Ramadhan; Kylla Almira Rahma Fadzillah; Meilani Tri Pratiwi; Alfiana
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/trp13p09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh return on asset, dan debt to euity ratio secara parsial dan simultan terhadap harga saham perusahaan indeks LQ45 di Bursa Efek Indonesia Periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat assosiatif dengan teknik pengambilan sampel menggunakan metode purpossive sampling, sehingga diperoleh 10 perusahaan sebagai sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi data panel menggunakan program Eviews 13. Hasil dari penelitian ini menunjukkan bahwa secara parsial return on asset berpengaruh signifikan terhadap harga saham sedangkan debt to equity ratio tidak berpengaruh signifikan. Hasil penelitian ini secara simultan menunjukkan bahwa return on asset , dan debt to equity ratio berpengaruh secara signifikan terhadap harga saham.
Pengaruh Net Profit Margin (NPM) dan Debt to Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Kylla Almira Rahma Fadzillah; Dini Nurhandayani; Fadlillah Ramadhan; Meilani Tri Pratiwi; Alfiana
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/0b4ad740

Abstract

The global economy has experienced significant instability due to various factors such as the COVID-19 pandemic, geopolitical conflicts, the exchange rate of the rupiah, Bank Indonesia’s interest rate (BI Rate), rising inflation, and changes in monetary policy. These conditions have directly impacted market performance, marked by stock price fluctuations and increased investment uncertainty. This study aims to analyze the effect of Net Profit Margin (NPM) and Debt to Equity Ratio (DER) on the stock prices of Food and Beverage Sector companies listed on the Indonesia Stock Exchange during the period 2020-2024. The data used in this study are sourced from financial reports published during the specified period. The research method applied is panel data regression analysis to determine the relationship and influence between independent variables (NPM and DER) and the dependent variable (stock price). The results show that NPM has a positive effect on stock prices, indicating that higher NPM reflects better performance and profitability, which can attract investors and cause stock prices to rise. Meanwhile, DER has a negative effect, showing that higher DER values tend to lower stock prices and reduce investor interest in those stocks.  
Pendampingan Dosen Dalam Penguatan Manajemen Keuangan UMKM Lokal : Pengabdian Alfiana; Eni Rakhmawati; Ristati; Nurjanna Ladjin; Oki Dwipurwani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5908

Abstract

Pengabdian ini bertujuan mengetahui peran pendampingan dosen dalam meningkatkan kapasitas manajemen keuangan UMKM lokal melalui tahapan identifikasi kebutuhan, analisis, perencanaan, penyusunan modul, pelatihan, pendampingan, implementasi, serta monitoring dan evaluasi. Hasilnya menunjukkan bahwa pendampingan memberikan dampak nyata pada pengetahuan, keterampilan, dan sikap pelaku usaha, dari sekadar pencatatan menjadi pengelolaan keuangan sebagai instrumen strategis. Pelaku UMKM mampu menyusun laporan sederhana, memahami kondisi usaha, dan mengambil keputusan berbasis data. Hal ini meningkatkan disiplin finansial, efisiensi biaya, serta pergeseran manajemen dari intuisi ke pendekatan rasional. Selain itu, laporan keuangan yang baik juga meningkatkan kesiapan mengakses permodalan, sehingga pendampingan ini berkontribusi dalam membangun tata kelola keuangan yang sistematis, adaptif, dan berkelanjutan.
Analisis Pengaruh Risiko Bisnis, Risiko Keuangan, dan Risiko Pasar Terhadap Struktur Modal Siska Yuli Anita; Hugo Prasetyo Winotoatmojo; Bambang Sugeng Dwiyanto; Alfiana; Abdul Rosid
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7622

Abstract

This study aims to analyze the effect of business risk, financial risk, and market risk on the capital structure of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The data used in this study are secondary data in the form of annual financial reports. The sampling technique used in this study is the purposive sampling method with the number of companies used as samples being 30 companies, but 14 companies that meet the criteria. The analysis method used in this study is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) program application. The results of this study indicate that business risk has no effect on capital structure. While financial risk and market risk affect capital structure.
Co-Authors Abdul Kadir Ahmad Abdul Munim Al Basmeleh Abdul Rosid Afrian Insan Kamil Agostinho Pinto Soares Agusandhya, Nabila Ahmad Ryansyah Aisyah Humayyrah Albart, Nicko Alfian Saputra Iriawan Ali Akbar Alifa Raudhatul Nisa Amelia Rahmadani Andyka Maulana Prayoga Aprih Santoso Ari Assrisan Sosh Mantoro Ari Assrishan Sos Mantoro Ari Assrishan Sosh Mantoro Ari Assrishhan Sos Mantoro Ariandi Arlinda Puspita Sari Asep Saepuloh Ashilah Fauziyah Aulia Silvana Bambang Sugeng Dwiyanto Berdhy Ursila Djamil Cakranegara, Pandu Adi Choirul, Anam Dahlan Dea Wisnu Ramdani Dea Wisnu Ramdhani Dede Yusuf Maulana Defi Pujianto Dena Destiani Depparinding, Rekianto Dini Nurhandayani Dipa Teruna Awaludin Dwi Julyansyah Ellyta Elsya Meida Arif Eni Rakhmawati Erwin Eva Yuniarti Utami Fadlillah Ramadhan Fajar Fatimah Rahman Fidelairna Daniswara Fiqi Ardi Abdurahman Masdar Gatot Soebiyakto Gatut Rubiono Gusmao, Cristino Hadi Purnomo Hasgun Haura Nurul Ilmi Hugo Prasetyo Winotoatmojo Indrapraja, Rachmadi Indy Fauziah Hanifa Indy Fauziah Hanifah Judijanto, Loso Khaerudin Sidik Patoni Kurniati Karim Kuswardani, DC. Kylla Almira Rahma Fadzillah Lailafitri Pratiwi Lailafitri Pratiwi Kadmadi Liati Sinta Listi Sinta Nur Oktaviani Listiana Sri Mulatsih LISTIANA SRI MULATSIH Loso Judijanto M Ramadhika Gautama K M. Anas Mahelan Prabantarikso Mahrizal Mahrizal Maliha Rizka Humaira Manguntungi, Baso Maulana, Iwan Meilani Tri Pratiwi Mohd Syahrin Muchlis Mas'ud Muhamad Saefuloh Muhamad Zaki Muhammad Azka Julian Muhammad Irfan Fauzan Mulyono Nabila Syaharani Naila Dwi Ananti Najla Putri Pramesdianti Natal Kristiono Naura Rahadhatul Aisy Nur Hasanah, Afifah Nurida Finahari Nurjanna Ladjin Nurmuliayanti, Nurmuliayanti Oki Dwipurwani Pri Handini, Dharmayanti Putri Dewi Renggani Rahman, Auliyah Ratnawita Refansa Febriana Akbar Rina Apriliani Ristati Ristati Sama, Yusuf Siska Yuli Anita Siti Azmi Nur Islami Stevanno, Rudolf Firdausy Survival Surya Ardana Susi Nurohimah Syahira Rachmadina Syamsul Bahri Tariza Mega Pratiwi Garini Teguh Prakoso Teti Anggita Safitri, Teti Anggita Ummu Mahmudah Umu Mahmudah Umu Mahmudh Vensy Vidya Wafiayati Nuramrina Wafiyati Nur Amrina Wahdi , Nirsetyo Wahju Wulandari Yesica Maulidan Yesica Maulina Yofy Syarkani Yudawisastra, Helin G. Zaid Abdul Hamid