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All Journal Journal of Accounting Auditing and Business Jurnal Pengabdian West Science Jurnal RAK (Riset Akuntansi Keuangan)
Riany, Meutia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Profit and Sustainability Perceptions Related to the Implementation of Blue Accounting in the Fishing Industry in Palabuhanratu Moozanah, Siti; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Riany, Meutia
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55598

Abstract

Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The study addresses the problem statement by exploring these perceptions. Profit and sustainability are inseparable points in the implementation of Blue Accounting, generating various arguments and assumptions from different stakeholders who observe the level of awareness among port users in Palabuhanratu. This research highlights the importance of integrating sustainability into profit considerations within the fishing industry.
Cracking the Code: Financial Performance Factors in Food and Beverage Companies Djohari, Nathania; Riany, Meutia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2581

Abstract

This research investigates the relationship between company size, institutional ownership, and dividend policy, and their effect on the financial performance of food and beverage companies traded on the IDX period 2019-2023. This research is driven by the need to explain the relationship between dividend policy, institutional ownership, company size, and financial performance, especially in the context of the food and beverage industry, as it has unique business dynamics. This research adopts a purposive sampling technique and applies multiple linear regression analysis, as the hypotheses are tested through a t-test. With fifty firm-year observations, this research indicates that institutional ownership exerts a positive impact on financial performance. In addition, the dividend policy and firm size do not have a significant impact on the company's financial performance. The findings of this research can assist decision-makers in designing policies that align with the characteristics of the industrial sector and enhance the understanding of factors influencing the company’s financial performance.
Peningkatan Visibilitas dan Ketersediaan Barang Pasa Warung UMKM Melalui Dukungan Promosi dan Pengisian Produk: Studi Kasus di Desa Pasir Baru Kecamatan Cisolok Riany, Meutia; Febri R, Neng Agista; Hidayat, Rahmat; Mulyani, Ranggis Sri; Agustin, Salma Dwi; Santika, Sena Fadjar; Jayanti, Shifa; Nazwa, Siti Adila; Gabriela Duwith, Tiurlien Doris; Hanapi, Muh. Agung; Putri, Marshendi Audi; Gumelar, Taofik Muhamad; Alwi, Fahmi; Rizqiati, Gina Fadhilah; Syakira, Intan Aurel; Maelani, Lusi; Iskandar Putra, M Ariezieq; Putra, M. Raffi; Putri, Marshanda Lisa; Gunawan, Ervin Agustian
Jurnal Pengabdian West Science Vol 4 No 08 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i08.2606

Abstract

Penelitian ini mengkaji strategi promosi non-digital dan manajemen stok untuk meningkatkan visibilitas serta ketersediaan produk pada Warung Ibu Ikim, UMKM di Desa Pasir Baru, Cisolok, Sukabumi. Pendekatan kualitatif deskriptif digunakan melalui observasi, wawancara, dan dokumentasi. Intervensi yang dilakukan mencakup pemasangan banner fisik mencolok, penataan tata letak warung, dan pengelolaan stok cadangan. Hasil menunjukkan banner efektif menarik perhatian pengguna jalan, terutama pelajar dan anak-anak, sehingga meningkatkan jumlah pelanggan. Pengelolaan stok yang terencana memastikan ketersediaan barang, mengurangi kehilangan penjualan, dan meningkatkan kepuasan konsumen. Meski tanpa promosi digital, strategi ini terbukti efektif, menegaskan relevansi media visual sederhana bagi UMKM pedesaan dengan keterbatasan teknologi. Keterbatasan ditemukan pada variasi produk dan jangkauan promosi yang hanya mengandalkan media fisik. Disarankan diversifikasi produk serta kolaborasi dengan komunitas lokal untuk memperluas pasar. Temuan ini menjadi referensi praktis bagi program pemberdayaan UMKM berbasis keluarga secara kontekstual.
Co-Authors Agustin, Salma Dwi Alwi, Fahmi Djohari, Nathania Febri R, Neng Agista Gabriela Duwith, Tiurlien Doris Gumelar, Taofik Muhamad Gunawan, Ervin Agustian Hanapi, Muh. Agung Iskandar Putra, M Ariezieq Jayanti, Shifa Maelani, Lusi Moozanah, Siti Mulyani, Ranggis Sri Nazwa, Siti Adila Putra, M. Raffi Putri, Marshanda Lisa Putri, Marshendi Audi Rahmat Hidayat Rizqiati, Gina Fadhilah Rosyidah, Dania Meida Rusdiansyah, Nurul Santika, Sena Fadjar Syakira, Intan Aurel