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OPTIMIZING REGIONAL ASSET MANAGEMENT THROUGH RISK-BASED ACCOUNTING STRATEGIES: BOMBANA REGENCY PUBLIC WORKS AND SPATIAL PLANNING DEPARTMENT Muhamad Rahman Al Akbar; Mohammad Jihadi; Rizki Febriani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18872377

Abstract

This study aims to analyze the optimization of regional asset management through a risk-based accounting strategy at the Public Works and Spatial Planning (PUPR) Office of Bombana Regency. The background of the study stems from common problems in regional asset management such as inconsistencies in recording, suboptimal utilization, and weak internal control systems, which are often audit findings. The risk-based accounting approach becomes relevant following the issuance of the Minister of PUPR Circular Letter No. 12/SE/M/2024 concerning guidelines for implementing risk management, which emphasizes the integration of corruption, legal, SPBE, and service risks into organizational governance. This study uses a descriptive qualitative method with data collection techniques through in-depth interviews, observation, and documentation studies. The results show that asset management at the PUPR Office of Bombana is still administratively oriented and has not fully implemented risk management principles in asset planning, recording, utilization, and maintenance. However, awareness of the importance of risk-based management is starting to grow through internal policies and improvements to the information system. In conclusion, the implementation of a risk-based accounting strategy has the potential to increase accountability, efficiency, and the economic value of regional assets if supported by an integrated information system and adequate human resource capacity.
The Influence of Soft Skills, Adversity Quotient, and Self Efficacy on Work Readiness in Students of The 2020 Class of Management Study Program, Universitas Muhammadiyah Malang Setyoningrum, Ambarwati; Febriani, Rizki; Shafiraa, Ratya; Yudiono, Nur
Manajemen Bisnis Vol. 14 No. 02 (2024): October
Publisher : Universitas muhammadiyah malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/mb.v14i02.41995

Abstract

The purpose of this study was to determine the effect of soft skills, adversity quotient and self-efficacy of students on work readiness. The study population was Management Study Program students, University of Muhammadiyah Malang, Class of 2020. Sampling using the Slovin formula method with basic random sides resulted in 86 responses. Multiple linear regression analysis was carried out using SPSS 26 in this method. The findings of this study indicate that although adversity quotient has a positive and insignificant effect on work readiness—that is, it does not affect students' readiness to enter the workforce—skills have a large positive effect on work readiness. Work readiness increases significantly through self-efficacy. In management study program students, University of Muhammadiyah Malang, Class of 2020, self-efficacy has a stronger influence on work readiness.
STUDI KELAYAKAN PADA ASPEK KEUANGAN BAGI PENGEMBANGAN PASAR TRADISIONAL LANDUNGSARI MALANG Febriani, Rizki; Marco, Marco; Mahendra, Reiki Falih; Uyun, Khoirina Fitrotul; Hidayah, Maziyatul; Mufidah, Putri Indah
Studi Kasus Inovasi Ekonomi Vol. 10 No. 01 (2026)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v10i01.42059

Abstract

Pasar Tradisional Landungsari merupakan salah satu pusat ekonomi desa yang dikelola oleh BUMDes Tirto . Pasar ini memiliki ratusan kios dan lapak pedagang, dan dalam beberapa tahun terakhir menunjukkan perkembangan cukup pesat dengan meningkatnya jumlah pedagang serta pendapatan desa. Upaya rebranding menjadi Pasar Warna-Warni juga dilakukan untuk menarik segmen konsumen baru, khususnya mahasiswa dan generasi muda, mengingat lokasi pasar dekat dengan kawasan kampus dan pemukiman padat penduduk. Selain itu, pengelola juga mulai mendorong digitalisasi pasar melalui rencana penggunaan pembayaran QRIS serta pemasaran online. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menganalisis studi kelayakan Pasar Landungsari sebagai upaya mendukung pengembangan ekonomi lokal dan pemberdayaan pelaku UMKM di wilayah sekitar. Fokus utama pengabdian ini adalah untuk mengetahui kelayakan pasar dari beberapa aspek, yaitu aspek keuangan, sumber daya manusia, dan aspek pemasaran. Pendekatan yang digunakan dalam kegiatan ini meliputi observasi lapangan, wawancara dengan pedagang dan pengelola pasar, serta studi dokumentasi. Untuk aspek keuangan, analisis dilakukan menggunakan beberapa alat ukur kelayakan investasi, yaitu Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), dan Profitability Index (PI). Hasil menunjukkan bahwa secara keuangan, proyek pengembangan Pasar Landungsari tergolong layak dengan nilai NPV positif, IRR yang melebihi tingkat pengembalian minimum yang disyaratkan, dan nilai PI > 1. Di sisi lain, aspek sumber daya manusia menunjukkan adanya potensi pengelolaan yang cukup baik, meskipun masih diperlukan peningkatan kompetensi dan tata kelola. Dari aspek pemasaran, lokasi pasar yang strategis dan tingginya kebutuhan masyarakat terhadap produk lokal menjadi faktor pendukung yang signifikan. Pengabdian ini merekomendasikan perlunya revitalisasi fasilitas pasar, peningkatan kapasitas SDM, serta strategi pemasaran yang lebih terstruktur dan adaptif terhadap perkembangan teknologi digital.
Islamic Work Ethic and SME Performance: Evidence from Indonesia and Malaysia Asfiah, Nurul; Febriani, Rizki; Arifiani, Ratya Shafira; Anuar, Aimi
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 2 (2025): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i2.59627

Abstract

This study examines the effect of Islamic Work Ethic (IWE) on SME business performance in Indonesia and Malaysia through Innovative Work Behavior (IWB) and Islamic Social Entrepreneurship (ISE). The study advances the literature by demonstrating that Islamic ethical values influence firm performance through behavioral and entrepreneurial mechanisms rather than direct moral orientation alone. Using a quantitative explanatory design, data were collected from more than 300 SME owners in 2024 and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that IWE significantly enhances innovative work behavior and Islamic social entrepreneurship, both of which positively influence business performance, with innovative work behavior partially mediating the relationship. These findings indicate that embedding Islamic ethical principles in entrepreneurial practices strengthens innovation capacity and value creation, offering strategic guidance for SMEs seeking sustainable performance in Muslim-majority economies.
The Effect of Work Discipline and Organizational Justice on Employee Performance with Organizational Commitment as a Mediation Variable Tias, Anasta; Mohyi, Ahmad; Febriani, Rizki
Business Innovation Management and Entrepreneurship Journal Vol. 4 No. 02 (2025): OCTOBER
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/bimantara.v4i02.42666

Abstract

This study aims to determine the direct influence of work discipline and organizational fairness on employee performance and to determine the mediating effect of organizational commitment. This research was conducted on 162 employees of the Musi Rawas Regency Secretariat Office. Data collection was carried out using questionnaires. The data analysis method used is path analysis, supported by SmartPLS 4.0 software. The results of this study found that the direct influence of work discipline and organizational fairness on employee performance was positive and significant. The indirect effect shows that organizational commitment mediates the influence of work discipline and organizational fairness on employee performance.
The Effect of Transformational Leadership and Work Engagement on Teacher Performance: Mediating Role of Innovative Work Behavior Sukendar, Edy; Mohyi, Achmad; Febriani, Rizki
Nidhomul Haq : Jurnal Manajemen Pendidikan Islam Vol. 11 No. 1 (2026): Transformative Islamic education management
Publisher : Prodi Manajemen Pendidikan Islam Universitas KH Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/ndhq.v11i1.325

Abstract

This study aims to examine the effect of transformational leadership and work engagement on teacher performance by positioning innovative work behavior as a mediating variable. The study seeks to clarify the mechanism through which leadership and engagement influence performance in the context of Islamic elementary schools. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to all teachers and staff at SD IT Al Qudwah in Tugumulyo District, Musi Rawas Regency, South Sumatra. A total of 100 respondents participated in the study using a saturated sampling technique. The data were analyzed using path analysis with SmartPLS to test both direct and indirect relationships among variables. The results indicate that transformational leadership and work engagement do not have a direct effect on teacher performance. However, both variables significantly influence innovative work behavior. Furthermore, innovative work behavior has a significant effect on teacher performance and mediates the relationship between transformational leadership, work engagement, and teacher performance. These findings highlight the importance of innovation-oriented behavior as a key mechanism in improving teacher effectiveness. This study contributes to the educational management literature by providing empirical evidence on the mediating role of innovative work behavior in the relationship between transformational leadership, work engagement, and teacher performance in Islamic school settings. The findings offer practical implications for school leaders to foster innovation as a strategic pathway to enhance teacher performance.