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All Journal Dia: Jurnal Administrasi Publik Jurnal EMT KITA Jurnal SOLMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Sosio Humaniora JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Enrichment : Journal of Management Jurnal Scientia Indonesian Journal of Industrial Engineering & Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Jurnal Ekonomi Perjuangan (JUMPER) Akuntansi'45 Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Manajemen Formosa Journal of Applied Sciences (FJAS) Paradigma Jurnal Manajemen dan Bisnis JAKPI SENTRI: Jurnal Riset Ilmiah Asian Journal of Applied Business and Management (AJABM) Jurnal Audit dan Perpajakan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ECONEUR (Journal of Economics and Entrepreneurship) JPM PENG: Jurnal Ekonomi dan Manajemen
Hani Fitria Rahmani
Universitas Nasional Pasim
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Design and Development of an Innovation Model for the Opak Machine at Opak Ketan MSMEs Cibuaya Karawang using the House of Quality Method Debora, Fransisca; Rahma, Rana Ardila; Nuraini, Umi; Rahmani, Hani Fitria
IJIEM - Indonesian Journal of Industrial Engineering and Management Vol 5, No 2: June 2024
Publisher : Program Pascasarjana Magister Teknik Industri Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/ijiem.v5i2.28341

Abstract

One of the MSMEs (Micro, Small Medium Enterprise) in the food sector located in Cibuaya Karawang area, namely Opak Ketan MSMEs, still carries out the opak production process manually, resulting in various shapes and diameters of opak. Opak ketan itself is made from a type of opak with different sizes and thicknesses, such as larger and thicker opak, and smaller opak with thin thickness and a crisp texture due to being baked. According to field analysis and interviews conducted at the research site, the manual production process presents difficulties and causes fatigue for workers, particularly in the formation of opak diameter and thickness. The printing process is done one by one (repeatedly), making it time-consuming and causing fatigue for workers who sit for long periods. As a result, the shape and thickness of opak lack precision (inconsistencies in size), leading to a lack of standardization. In terms of work activities, workers easily experience fatigue, particularly in their hands, waist, and back due to repetitive static movements. Ergonomically, working conditions are a factor that can enhance productivity, safety, and comfort for workers. Therefore, there is a need for the development and design of a suitable technology innovation model that can facilitate opak workers by creating a tool for printing opak ketan using an opak printing machine. This innovation can influence increased production capacity to be faster and standardized in shape and thickness. This design also applies the House of Quality (HOQ) model which successfully links consumer desires with a product design which produces 10 assumed criteria and 15 characteristics in order of importance. So it is concluded that the first priority that needs to be taken into account is determining price, flexibility and engine resources (fuel).
Driving Excellence: How Innovation Strategies and Organizational Commitment Shape Management Control Systems (MCS) with Organizational Culture as the Key Moderator Ridwan Saleh; Yudhistira Adwimurti; Rahmani, Hani Fitria; Delina Herdian Septiani
Jurnal Scientia Vol. 13 No. 04 (2024): Education and Sosial science, September-December 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i04.2729

Abstract

This research aims to analyze the influence of innovation strategy and organizational commitment on the effectiveness of Management Control Systems (MCS) with organizational culture as a moderating variable in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange (BEI) in 2023. Using a quantitative approach with a cross design -sectional, data was collected through questionnaires from 92 middle and upper level managers in cyclical and non-cyclical companies. Hierarchical regression analysis was used to test the hypothesis. The research results show that innovation strategy and organizational commitment have a significant positive effect on MCS effectiveness. Organizational culture is proven to moderate the relationship between innovation strategy and MCS effectiveness, as well as between organizational commitment and MCS effectiveness. The research model explained 58.7% of the variation in MCS effectiveness. These findings emphasize the importance of aligning innovation strategies, building organizational commitment, and creating a supportive culture to increase the effectiveness of MCS in cyclical and non-cyclical companies in Indonesia. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of innovation strategy, organizational commitment, and organizational culture. Practically, the research results provide insight for managers of cyclical and non-cyclical companies in Indonesia in designing and implementing effective MCS, taking into account organizational contextual factors.
Empowering Sustainability: The Impact of Green Intellectual Capital, Green Innovation, and Green Organizational Culture on Sustainable Competitive Advantage with Green Transformational Leadership as a Moderating Factor Danang Rahmat Surono; Yudhistira Adwimurti; Rahmani, Hani Fitria; Delina Herdian Septiani
Jurnal Scientia Vol. 13 No. 04 (2024): Education and Sosial science, September-December 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i04.2734

Abstract

This study aims to examine the influence of Green Intellectual Capital, Green Innovation, and Green Organizational Culture on Sustainable Competitive Advantage, as well as the moderating role of Green Transformational Leadership in Cyclical and Non-Cyclical companies in Indonesia. Integrating the Resource-Based View and Natural Resource-Based View perspectives, this study provides new insights into how green management practices can contribute to sustainable competitive advantage. Using a quantitative approach, data were collected through questionnaires from 650 respondents representing 250 Cyclical and Non-Cyclical companies listed on the Indonesia Stock Exchange in 2023. Data analysis was performed using SPSS version 26, including descriptive statistical analysis, validity and reliability tests, and moderated regression analysis for hypothesis testing. The results showed that Green Intellectual Capital, Green Innovation, and Green Organizational Culture have a significant positive influence on Sustainable Competitive Advantage, with Green Organizational Culture showing the strongest influence. Green Transformational Leadership is proven to positively moderate the relationship between the three independent variables and Sustainable Competitive Advantage. The research model is able to explain substantial variation in Sustainable Competitive Advantage. The findings highlight the importance of integrating green management practices into business strategies to enhance sustainable competitive advantage. Practical implications include recommendations for investing in developing Green Intellectual Capital, encouraging Green Innovation, building Green Organizational Culture, and developing Green Transformational Leadership. This research contributes to the strategic management and sustainability literature by expanding the understanding of the role of environmentally-based resources and capabilities in achieving sustainable competitive advantage.
Enhancing Digital Accounting Adoption: The Critical Role of Human Resource Competence and Infrastructure Availability agnia, agnia nurjanah; Fitria Rahmani, Hani
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2179

Abstract

The reason of this consider is to find out how foundation accessibility and human asset (HR) capabilities influence the selection of computerized bookkeeping. The inquire about utilizes a overview technique with survey information gathering strategies, utilizing expressive and affiliated approaches. Within the Cimahi city locale, 9,087 MSMEs made up the investigate populace. The Slovin approach was utilized within the test choice prepare, yielding 98 respondents as a result. The study's discoveries demonstrate that the application of computerized bookkeeping in MSMEs in Cimahi City is essentially impacted by three variables: the accessibility of offices and framework, the capacity of human assets, and the accessibility of foundation. concurrently includes a favorable and critical affect on the Computerized Bookkeeping Usage. The usage of advanced bookkeeping is affected by human asset capabilities and the accessibility of offices and framework by 75.1%, with the remaining 24.9 ing impacted by components not included within the think about demonstrate (R Square esteem: 0.751).
Unlocking the potential of management control systems: the role of board effectiveness, strategic decision-making, and organizational context Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean; Rahmani, Hani Fitria; Tampubolon, Ricky Bryan
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2061

Abstract

This research aims to analyze the influence of board effectiveness and strategic decision-making on the effectiveness of management control systems (MCS) with organizational context as a moderating variable in cyclical and non-cyclical sector companies in Indonesia. Using a quantitative approach with a cross-sectional design, data was collected through questionnaires from 127 members of the board of directors and top management of companies listed on the Indonesia Stock Exchange in 2023. Hierarchical regression analysis was used to test the research hypothesis. The research results show that board effectiveness and strategic decision-making have a significant positive effect on MCS effectiveness. Organizational context is proven to moderate the relationship between these two independent variables and MCS effectiveness, where the influence is stronger in a more dynamic and complex organizational context. The research model was able to explain 61.5% of the variation in MCS effectiveness. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of corporate governance, strategic decision making, and contingency theory. Practically, the research results provide insight for public companies in Indonesia in designing and implementing effective MCS by considering the role of the board of directors, the quality of strategic decision making, and the organizational context
The Interaction of Corporate Governance, Growth, and Profitability on Earnings Quality: Firm Size as a Moderator Haji, Sapto; Adwimurti, Yudhistira; Rahmani, Hani Fitria; Sudrajat, Ayi Mohamad
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3382

Abstract

Earnings quality is a critical aspect of financial reporting that garners significant attention from investors and other stakeholders. This study aims to examine the effects of corporate governance, growth, and profitability on earnings quality, with a focus on the moderating role of company size. The research targets cyclic and non-cyclic companies listed on the Indonesia Stock Exchange (IDX) in 2023. Employing a quantitative approach with a cross-sectional design, data from 180 companies (90 cyclic and 90 non-cyclic) were analyzed. The study utilized moderated regression analysis with SPSS version 26. The findings indicate that corporate governance, growth, and profitability have a significant positive impact on earnings quality. Company size significantly moderates the relationship between corporate governance and profitability with earnings quality but does not significantly moderate the relationship between growth and earnings quality. Moreover, no significant differences were identified between cyclic and non-cyclic companies regarding factors affecting earnings quality. These results reinforce the applicability of Agency Theory and Signal Theory in understanding earnings quality within the Indonesian capital market. The findings highlight the necessity of enhancing corporate governance frameworks and emphasizing sustainable growth and profitability to improve earnings quality. This study contributes substantially to the body of literature on earnings quality in emerging markets and lays the groundwork for future research in this domain.
Unraveling Firm Value Dynamics: The Moderating Role of Media Exposure in ESG, Leverage, and Capital Structure Nasution, Mario Zulfa; Adwimurti, Yudhistira; Rahmani, Hani Fitria
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3383

Abstract

This study aims to analyze the effect of capital structure, leverage, and Environmental, Social, and Governance (ESG) on firm value, as well as the moderating role of media exposure in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2023. Using a quantitative research design with a cross-sectional approach, this study took a sample of 150 companies through a purposive sampling method. Data analysis was carried out using multiple linear regression with moderating variables. The results of the study indicate that capital structure and ESG have a significant positive effect on firm value, while leverage has a significant negative effect. Media exposure is proven to significantly moderate the relationship between all independent variables and firm value. These findings emphasize the importance of optimizing capital structure, prudent leverage management, and implementing good ESG practices in increasing firm value. The moderating role of media exposure highlights the importance of a company's communication strategy in shaping public and investor perceptions. The implications of this study provide valuable insights for company managers in making strategic decisions and for investors in evaluating investment prospects in the Indonesian capital market.
Pengaruh Return On Asset Dan Debt To Equity Ratio Terhadap Price Earning Ratio Mira Firdiyanti; Hani Fitria Rahmani
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1832

Abstract

The objective of this research is to examine the impact of ROA (Return on Assets) and DER (Debt to Equity Ratio) on the Price Earning Ratio (PER) in manufacturing companies operating in the Food and Beverage subsector and listed on the Indonesia Stock Exchange between 2017 to 2021. The study adopts a quantitative approach with the utilization of multiple linear regression analysis. The findings of the investigation demonstrate that both ROA and DER exert a significant influence on PER, both collectively and individually.
ERA OF SUSTAINABILITY: DO THE ECONOMIC, SOCIAL, AND ENVIRONMENTAL ASPECTS HAVE A POSITIVE IMPACT ON COMMUNITY-BASED ECOTOURISM? Septiani, Delina Herdian; Rahmani, Hani Fitria; Sriwijayanti, Irma; Pratiwi, Ratih
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5185

Abstract

Indonesia's tourism industry is undergoing a shift toward nature-based and sustainable tourism, creating opportunities for the development of community-based ecotourism. This study aims to analyze the economic, social, and environmental impacts of ecotourism development in AEWO Mulyaharja, Bogor City. A quantitative descriptive approach was used, with purposive sampling involving local communities, tourism managers, business owners, tourists, and government representatives. Data were collected through questionnaires and structured interviews and analyzed using statistical tests in SPSS. The results indicate that stakeholder perceptions of the ecotourism impact fall into the "good" category across all aspects: economic (average score 4.13), social (4.15), and environmental (4.03). A strong correlation was found between tourism managers and tourists (r = 0.806), and between business owners and tourists (r = 0.954), emphasizing the importance of collaboration among local actors. However, the government’s role showed a weak correlation with other stakeholders, highlighting the need for more strategic involvement. Although the environmental aspect was generally perceived positively, the use of renewable energy scored lower, suggesting an area for improvement. This study recommends strengthening stakeholder collaboration as a key strategy to ensure the sustainability of community-
Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Abstract

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.
Co-Authors agnia, agnia nurjanah Ajeng Andina Mustika Putri Perdana Ardila Rahma, Rana Aulia Hidayati Budi Prasetiyo Budi Prasetiyo, Budi Budiman Danang Rahmat Surono Delina Herdian Septiani Dhea Septianti Eka Merdekawati Erpurini, Wala Fajar Irvangi Fransisca Debora Ginoga, Lesia Fatma Hadiansah, Rizky Haji, Sapto Herdiani, Febri Dolis Hidayati, Aulia Hikmawati, Erna Iman Firmansyah Inayah, Asty Khairi Kharisma Fitri Hapsari Lidya Oktalita Lumbantobing, Sabar Pardamean Mela Nurdialy Merdekawati, Eka Mimin Ratna Sari Mira Firdiyanti Muhammad Alam Mauludina Muhammad Sugiharto Nasution, Mario Zulfa Nur Alamsyah Nurma Risa Oficial Hia Putri Andini Rahma, Rana Ardila Rana Ardila Rahma Rana Ardila Rahma Ratih Pratiwi Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Ridwan Saleh Riyan Hadithya Rosyanti, Novi Safaatillah, Nurus Septiani, Delina Herdian Sriwijayanti, Irma Sudrajat, Ayi Mohamad Sumarsid, Sumarsid Tampubolon, Ricky Brian D.P. Umi Nuraini, Umi Yeni Yudhistira Adwimurti