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Analisis Manajemen Risiko pada Usaha Konveksi Baju Muslim Wanita dalam Upaya Menjaga Stabilitas Operasional Syahira Rachmadina; Dena Destiani; Listi Sinta Nur Oktaviani; Najla Putri Pramesdianti; 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: 10.63822/1ca5zs59

Abstract

Risk management is an important element in maintaining business continuity, especially in the garment industry, which faces high pressure in terms of timeliness, production quality, and changing customer needs. The garment industry, which is highly competitive and dependent on timeliness and quality standards, requires the identification and management of risks as a strategic measure to minimize potential disruptions. This study uses a qualitative approach through direct interviews with business owners to explore sources of risk, control processes, and the effectiveness of actions that have been taken. The results show that the main risks include delays in raw materials, damage to production machinery, inconsistencies in production quality, and labor factors. Mitigation efforts, including diversification of raw material suppliers, regular machine maintenance, strengthening of production SOPs, quality control systems, and improving employee competence through training, have been proven to help reduce potential losses and maintain smooth production processes. The application of ISO 31000 principles provides direction in sustainable risk management, particularly in the context of faster and more accurate decision-making. Thus, the implementation of structured risk management contributes significantly to operational stability, thereby increasing customer confidence and the competitiveness of garment businesses in the market.
Analisis Manajemen Risiko Pada Usaha Tani Kopi Sukahurip Untuk Meningkatkan Keberlanjutan Produksi Fidelairna Daniswara; Dena Destiani; Syahira Rachmadina; Listi Sinta Nur Oktaviani; 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: 10.63822/9ps79660

Abstract

This study aims to analyze risk management in the Sukahurip Coffee Farming Enterprise as an effort to enhance production sustainability through the ISO 31000 approach. In accordance with the concept of risk management proposed by Susanto & Meiryani (2018) and the guidelines for risk identification by Kountur (2008), this research employs a qualitative descriptive method through observations and in-depth interviews to describe actual conditions in the field. The risks analyzed focus on six main categories: operational, financial, marketing, market, human resources, and legal. The findings indicate that the most critical risks lie in the operational aspect, particularly unpredictable weather and seasonal harvesting, which fall into the extreme and high-risk categories. Financial and market risks are at a moderate level due to price fluctuations and limited market data, while legal risks are relatively low because the enterprise operates under the supervision of the plantation office. Based on the 5×5 risk matrix, most risks can be mitigated through improvements in standard operating procedures (SOPs), market diversification, enhancement of human resource capacity, and internal quality monitoring. These findings underscore the importance of implementing structured risk management to maintain production stability and strengthen the competitiveness of local coffee farming enterprises.
Analisis Manajemen Risiko Operasional pada Usaha Dekorasi Panggung dan Tenda Menggunakan ISO 31000:2018 Dena Destiani; Syahira Rachmadina; Fidelairna Daniswara; Najla Putri Pramesdianti; 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/htdpct05

Abstract

Stage and tent decoration services are part of the MSME sector that play an important role in supporting various community events such as weddings, school activities, and government programs. However, its operations face several risks, including equipment damage, weather changes, late payments, and market competition. Therefore, effective risk management is needed to maintain business continuity. This study aims to analyze operational riks and management strategies in Tiga Dara Decoration located in Sumedang Regency. The research uses a descriptive qualitative method with data collected through in-depth interviews and observations. The analysis refers to the ISO 31000:2018 framework, which includes the stage of risk identification, analysis, evaluation, and treatment. The results show that the high-level risks include delayed payments, increased operational costs, new competitors, and extreme weather. Mitigation strategies include improving service quality, applying down payment systems, cost efficiency, and providing backup equipment.
Analisis Penerapan Manajemen Risiko Untuk Menjaga Kepercayaan Pelanggan Pada Usaha Tour & Travel Listi Sinta Nur Oktaviani; Fidelairna Daniswara; Dena Destiani; Najla Putri Pramesdianti; 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/k16ghx87

Abstract

Customer trust is an important component of any successful business relationship, as it forms the basis for long-term customer loyalty and satisfaction. Customer trust is the confidence and belief that customers have in an organization or brand, which includes the expectation that the organization will fulfill its promises and provide the services or products that customers expect. This study analyzes the application of risk management based on the ISO 31000:2018 standard to maintain service quality. The methods used are interviews and observations of tour and travel businesses. The results of the study show that risk identification, analysis, and control, such as reservation errors, service delays, and customer complaints, can increase trust and business continuity.
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.
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 Hertina 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 Meilanie 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 Nazara, Desman Serius 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 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