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All Journal Majalah Ekonomi Jurnal Manajemen Bisnis Eka Prasetya Jurnal Ekonomi Jurnal Kendali Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Price : Ekonomi dan Akuntasi
Mohammad Afrizal Miradji
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FURNITURE PT. KARYA YUDHA TIARA TAMA SIDOARJO Faridatun Fathonah; Yuni Sukandani; Mohammad Afrizal Miradji
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.739 KB) | DOI: 10.36456/majeko.vol24.no2.a2060

Abstract

Biaya kualitas merupakan biaya yang berasal dari catatan akuntansi untuk mengetahui nilai yang dikeluarkan untuk mendorong peningkatkan kualitas penjualan atau meningkatkan loyalitas pelanggan pada produk yang dipasarkan sebagai tujuan peningkatan penjualan dan memperoleh laba perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya kualitas terhadap profitabilitas. Sampel dalam penelitian ini yaitu laporan keuangan dan biaya kualitas sebanyak 33 bulan. Metode pengumpulan data diperoleh dari dokumentasi. Sedangkan analisis yang dipakai yaitu analisis regresi sederhana, uji asumsi klasik dan uji-t. Maka terdapat hasil dari analisis data pada uji-t yaitu 3,796 dengan nilai signifikasi sebesar 0,0001 < 0,005 yang artinya bahwa variabel biaya kualitas terdapat pengaruh yang signifikan terhadap variabel profitabilitas perusahaan
ARTIKEL STUDI KELAYAKAN BISNIS “Analisis Studi Kelayakan Bisnis Mafia Sushi” Mohammad Afrizal Miradji; Achmad Riyan Efendi; Afidah Sal Sabila; Asyifa Berlianasari Tamara; Hana Amiratul Laili; Muhammad Farhan Adiyatma Putra; Yohanes Yanto Lung; Yustisia Hima Nayola
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.314

Abstract

Current business opportunities are very helpful to the community's economy, one of which is the food business, because all people need food to meet their food needs. At present there are many beginners who are trying to innovate food to be different and hopefully attract consumers. Mafia Sushi is one of our innovations in the food sector so that consumers are interested in buying our products. Currently, the most commonly encountered sushi is ordinary sushi wrapped in nori, but our product is different. Our product is Fried Sushi which we coat with panir flour with our own sauce. Our products have affordable prices that can be enjoyed by all groups of people
Peran Auditor dalam Mendeteksi dan Mencegah Kecurangan Keuangan Hanifah Nur Andini; Aniza Listianti; Neny Pebriana; Mohammad Afrizal Miradji
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3781

Abstract

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  
Analisis Pengaruh Alat Audit dan Sistem Arsip terhubung dalam Mendukung Proses Audit Laporan Keuangan Mohammad Afrizal Miradji; Nur Munzilatur Rohmah; Meytasya Shalsabella; Tasya Nurul Idlomia
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3857

Abstract

Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.
Optimalisasi Manajemen Strategi Untuk Menjadikan UMKM Yang Unggul Dalam Persaingan Bisnis Edy Sulistiyawan; Siti Istikhoroh; Untung Lasiyono; Wira Yudha Alam; Mohammad Afrizal Miradji; Aji Prasetyo
Ekobis Abdimas Vol 5 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.9414

Abstract

In the current era of globalization and digitalization, Micro, Small, and Medium Enterprises (MSMEs) face increasingly complex challenges in maintaining and improving their competitiveness. Optimizing strategic management is crucial to ensure that MSMEs can not only survive but also excel in the tight business competition. This study aims to identify and analyze effective management strategies for MSMEs to improve their competitiveness. The research methodology involves qualitative and quantitative analysis through case studies of MSMEs in various industrial sectors. Data were obtained from in-depth interviews with MSME owners, surveys, and internal documentation analysis. Key findings indicate that MSMEs that successfully implement optimal management strategies—such as product innovation, utilization of digital technology, effective human resource management, and targeted marketing strategies—can significantly improve their competitive position. This study concludes that the implementation of strategic management based on a deep understanding of market needs, adaptation to changes in the business environment, and the use of modern technology are key factors in achieving competitive advantage. Practical recommendations for MSMEs include developing market analysis capabilities, improving digital skills, and implementing more structured management practices. By implementing these recommendations, MSMEs are expected to increase their competitiveness and contribute more to local and national economic growth.
Feasibility Study For Business Development On Cheap Accessories Rides Surabaya Mohammad Afrizal Miradji; Bayu Adi; Riyanto, Agung; Mohammad Hisya; Angga Rizal Prayuda; Rizky Mohammad Faiz
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The reason of this investigate is to decide the possibility of commerce improvement carried out by Cheap Extras Vehicles. The inquire about strategy utilized is an examination based on the viewpoints of commerce achievability considers, specifically viewpoints of Back, Showcase and Promoting, Administration and Human Assets, Lawful, Specialized and Operational angles, AMDAL, and Financial and Social angles. The comes about of the examination of each angle appear positive comes about which state that the Trade Improvement carried out by Cheap Accessories Rides is feasible to run. The conclusion of this study is that the business development carried out by Wahana Accessories Cheap is feasible to be carried out, one of the ways of business development that can be chosen is to extend the number and assortment of items dispersed by the company.
Building an Inclusive Economy: The Role of Persons with Disabilities in Sustainable Development Mohammad Afrizal Miradji; Silviana Anggraini Ardhya Putri; Sjaharani Permatasari Waluyo; Siti Nur Aisyah
Jurnal Manajemen Bisnis Eka Prasetya Vol 10 No 2 (2024): Edisi September
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v10i2.454

Abstract

Inclusive economy is a concept that emphasizes that everyone must be involved in the process of economic development. People with disabilities are one of the groups that are often overlooked in this discussion. By overcoming the difficulties they face and creating an inclusive environment, we can harness their potential to achieve broader development goals. Some countries have successfully included people with disabilities in their sustainable development programs, demonstrating that inclusivity can improve overall social and economic outcomes. Persons with disabilities also certainly face various challenges in sustainable development. When discussing social inclusion and the fulfillment of the rights of persons with disabilities, they play a crucial role in sustainable development. Economic factors are also very important for society as a whole, especially for people with disabilities. Because this is a crucial element in their livelihoods, people with disabilities cannot ignore the economic aspect. This research applies the literature study method, where the researcher conducts a series of analyses involving various information from sources such as books, encyclopedias, documents, and others. To achieve a quality of life for the general public, a balance is needed for people with disabilities, as they are also a focus both theoretically and practically
PENTINGNYA TEORI AKUNTANSI SYARIAH DARI PERSPEKTIF AKUNTANSI SOSIAL DAN AKUNTABILITAS BISNIS SYARIAH Riska Amellia Putri; Dahlia Nur Fadilla; Mohammad Afrizal Miradji
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i9.10789

Abstract

Artikel ini membahas akuntansi perspektif Islam atau yang dikenal dengan akuntansi syariah. Akuntansi syariah didasarkan pada Alquran dan Hadits, baik paradigma maupun praktiknya. Tidak hanya orientasi sosial tetapi juga orientasi tanggung jawab. Akuntansi syariah akan melaporkan dampak sosial dari aktivitas dan tanggung jawab yang bersifat humanistik, emansipatoris, transendental dan teologis. Dalam terminologi Islam, akuntansi syariah berorientasi pada zakat dan amanah.
PENGARUH PENGGUNAAN AKUNTANSI DALAM KEHIDUPAN SEHARI-HARI Mohammad Afrizal Miradji; Karina Permatasari; Syiva Early
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i10.10808

Abstract

Akuntansi adalah sebuah ilmu yang sangat penting dalam dunia bisnis, akan tetapi penerapannya juga memiliki pengaruh besar dalam kehidupan sehari-hari. Dalam penggunaan akuntansi dikehidupan pribadi dapat membantu individu untuk menjadi lebih bijak dalam mengelola keuangan, mengatur anggaran, menghindari pemborosan serta dapat merencanakan masa depan keuangan yang lebih stabil. Artikel ini bertujuan untuk menjelaskan peranan serta perngaruh akuntansi dalam kehidupan sehari-hari. Melalui penerapan akuntansi ini, setiap individu diharapkan dapat mengelola pengeluara, mempersiapkan pajak serta merencanakan keuangan dalam jangka panjang yang lebih efektif. Akuntansi tidak hanya berperan dalam dunia bisnis, tetapi juga dalam kehidupan sehari-hari yang mencakup berbagai aspek ekonomi. Penelitian ini juga memberikan pemahaman mengenai bagaimana akuntansi dapat digunakan untuk meningkatkan kualitas pengelolaan keuangan individu dalam pencapaian tujuan keuangan jangka panjang.
AKUNTANSI: PRINSIP DASAR AKUNTANSI, FUNGSI AKUNTANSI, DAN PERAN AKUNTANSI TERUTAMA DI DUNIA BISNIS ATAU USAHA SERTA ORGANISASI Diva Aisyah Rahayu; Bintang Maharani Putri; Fitriya Ayuningrum; Mohammad Afrizal Miradji
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i10.10817

Abstract

Penelitian ini bertujuan untuk mengkaji peran penting akuntansi dalam dunia bisnis, usaha, dan organisasi, baik skala kecil maupun besar. Akuntansi berfungsi sebagai alat pencatatan, pengelompokan, dan pelaporan transaksi keuangan yang memberikan informasi kritis kepada berbagai pihak, seperti manajer, investor, dan kreditor, untuk mendukung pengambilan keputusan yang cerdas. Dengan prinsip-prinsip dasar seperti entitas ekonomi, periodisasi, dan konsistensi, akuntansi memastikan penyajian laporan keuangan yang akurat dan relevan. Fungsi akuntansi meliputi pencatatan transaksi, penyusunan laporan keuangan, pengendalian keuangan, mendukung pengambilan keputusan strategis, dan memastikan kepatuhan terhadap regulasi perpajakan. Penelitian ini menyoroti pentingnya sistem akuntansi yang baik untuk memastikan stabilitas keuangan, transparansi, dan efisiensi operasional dalam berbagai jenis organisasi. Kesimpulannya, akuntansi memainkan peran esensial dalam membantu perusahaan mencapai tujuan finansial dan operasional secara efektif.
Co-Authors Achmad Riyan Efendi Afidah Sal Sabila Agung Riyanto Aji Prasetyo, Aji Andrian Davit Ericko. A Angga Rizal Prayuda Aniza Listianti Aprilia Dwi Cahyani Asyifa Berlianasari Tamara Bayu Adi Bintang Maharani Putri Dahlia Nur Fadilla Diva Aisyah Rahayu Edy Sulistiyawan, Edy Faridatun Fathonah Fitriya Ayuningrum Haidir Ubaidillah Putra Setyawan Hana Amiratul Laili Hanifah Nur Andini Indana Maulidiah Hikmah Istikhoroh, Siti Karina Permatasari Meriliana Manurung Meytasya Shalsabella Mohammad Hisya Muhammad Farhan Adiyatma Putra Neny Pebriana Nofan Aldiansyah Nur Diajeng Safitri Nur Munzilatur Rohmah Riska Amellia Putri Riyanto, Agung Rizky Mohammad Faiz Rizky Pratama Lafizha Putra RR. Ella Evrita Hestiandari Silviana Anggraini Ardhya Putri SITI NUR AISYAH Sjaharani Permatasari Waluyo Sukandani, Yuni Syiva Early Tasya Nurul Idlomia untung lasiyono wira yudha alam Yohanes Yanto Lung Yovio Annisa Rahmadhoni Yustisia Hima Nayola