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All Journal Jurnal Akuntansi dan Pajak CAPITAL: JURNAL EKONOMI DAN MANAJEMEN INTECOMS: Journal of Information Technology and Computer Science Majalah Ekonomi Jurnal Penamas Adi Buana BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Bisnis Eka Prasetya Jurnal Ekonomi Sustainable : Jurnal Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Kendali Akuntansi Jurnal Akuntan Publik Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Kultura: Jurnal Ilmu Sosial dan Humaniora Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Jurnal Price : Ekonomi dan Akuntasi Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Mohammad Afrizal Miradji
Universitas PGRI Adi Buana Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strategi Penyusunan Laporan Keuangan yang Efektif dan Transparan Mohamad Afrizal Miradji; Rahmi Tara Iman Aisyah; Rachmad Rangga Wijaya; Amos Firdo Sihotang; Icha Nurul Laili Fitriah
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.598

Abstract

Transparency and effectiveness in financial reporting are critical for maintaining stakeholder trust and ensuring the continuity of business operations. Well-prepared financial statements enable users to understand an entity’s financial condition and performance objectively. However, in practice, many reports are still inefficiently prepared and lack transparency, often due to issues such as data inconsistency, inadequate disclosure of material information, and weak internal controls. This study aims to explore strategies for enhancing the effectiveness and transparency of financial statement preparation. A literature review approach is employed to examine the application of accounting standards, the strengthening of internal audit systems, and the presentation of information in a user-friendly manner. The findings indicate that consistency in data presentation, adherence to reporting standards, and the use of information technology significantly improve the quality of financial reports. Moreover, the involvement of internal audits and open reporting systems plays a key role in preventing errors and data manipulation. These insights affirm that effective financial reporting strategies not only reinforce internal controls but also promote sustainable transparency. Consequently, companies need specific strategies that go beyond formal compliance to deliver added value in terms of clarity, accuracy, and reliability—thereby supporting better-informed decision-making.
Evaluasi Kinerja Internal Sebagai Bagian dari Manajemen Strategik Mohamad Afrizal Miradji; Putri Ayu Aisyah; Chika Aulia Putri; Fadensyah Muhammad Daffa Effendi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.1003

Abstract

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.
Analisis Lingkungan Eksternal pada Faktor Faktor Kunci yang Perlu Diperhatikan Mohamad Afrizal Miradji; Fitri Novita Putri Kirana; Nabilla Natcjwa Amanda; Nurul Fitrianingtyas; Tania Eka Sabrina
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.1066

Abstract

The external environment consists of various factors outside the organization that influence performance and the strategic decision-making process. These factors include economic, social, political, legal, technological and competitive aspects that continue to develop. Therefore, organizations need to analyze and understand the external environment in order to recognize opportunities that can be utilized and anticipate potential threats. Through a comprehensive analysis, organizations can formulate flexible and responsive strategies so that they are able to maintain sustainability and increase competitiveness in a changing market. This study aims to first certainly explain the concept of external environmental analysis, second to explain macro environmental factors through the PESTEL approach, third to explain the analysis of the industrial environment that includes aspects of competition and market power, fourth to compile an industrial competition profile through identifying competitor and market strengths, and fifth to predict business environmental conditions that can affect organizational strategy. The method used is a literature study with a qualitative descriptive approach. The results of the discussion show that external environmental analysis makes an important contribution to the preparation of adaptive, innovative, and sustainable business strategies.
Analisis Model Bisnis Biogas dari Limbah Ternak Sebagai Solusi Energi Terbarukan di Era Ekonomi Hijau Mohamad Afrizal Miradji; Putri Mariana; Ayunda Frischa Nadira; Tri Aji Pratomo; M. Rizki Rizal Maulana; Bayu Adi
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1098

Abstract

The transition to a green economy demands innovation in the utilization of environmentally friendly and sustainable renewable energy sources. This article analyzes a business strategy based on biogas energy from cow dung as an alternative solution in providing renewable electricity. Using a descriptive qualitative approach, this study evaluates the potential, challenges, and business models that can be applied to develop a sustainable biogas business. The findings show that biogas utilization not only contributes to reducing greenhouse gas emissions and managing livestock waste, but also has high economic value if supported by the right business strategy. Key success factors include technological innovation, supporting policies, and access to financing. This article recommends strengthening the community-based renewable energy business ecosystem as a concrete step towards a just and environmentally friendly energy transition..
Kunci Sukses dalam Manajemen Strategi di Era Digital Mohamad Afrizal Miradji; Bayu Adi; Adheriana Wida; Gunita Gunita; Ella Djamilah Syah; Nabila Mar’atus
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1154

Abstract

The digital era has brought significant changes in the scope of global business. Demanding companies to adapt quickly and innovatively in managing strategies. This article discusses key factors that determine the success of strategy management amidst digital disruption, including adaptation to technology, data-based decision-making, digital leadership, and the organization's ability to innovate continuously. With a qualitative approach through literature studies and case analysis, this article highlights the importance of digital transformation as the core of modern business strategy. The results of the discussion show that companies that are successful in the digital era are companies that are able to integrate technology into core business processes, build an agile organizational culture, and make data a strategic asset. This article is expected to provide practical insights for business leaders and strategy managers in designing adaptive and competitive policy directions in the midst of the ever-evolving digital era.
Implementasi Benchmarking Tingkatkan Daya Saing dengan Memetakan Keunggulan Industri Lain Mohamad Afrizal Miradji; Dwi Helena Yuliastari; Ratu Aimartasia; Jea Nur Fitriana
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1041

Abstract

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.
PELATIHAN PEMBUATAN BATIK JUMPUT miradji, mohammad afrizal; Febriawan, Much. Dyan
Jurnal Penamas Adi Buana Vol 2 No 2 (2019): Jurnal Penamas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.295 KB)

Abstract

Kesenian batik adalah kesenian gambar di atas kain untuk pakaian yang menjadi salah satu kebudayaan keluarga raja-raja Indonesia zaman dahulu. batik yang tadinya hanya pakaian keluarga istana, kemudian menjadi pakaian rakyat yang digemari, baik wanita maupun pria, Keanekaragaman motif batik di selu-ruh Nusantara, dimana salah satu ciri khas Indonesia dikenal karena batiknya. Batik Jumputan adalah batik yang dikerjakan dengan cara ikat celup, di ikat dengan tali di celup dengan warna. batik ini tidak menggunakan malam tetapi kainnya diikat atau dijahit dan dikerut dengan menggunakan tali. Dalam proses pewarnaan batik jumputan, pada zaman dahulu zat pewarna yang digunakan berasal dari alam. Zat pewarna alam yang susah didapatkan tersedianya sintestisatau disebut bahan kimia untuk tekstil. Teknik ikat ini dilakukan dengan memegang permukaan kain dengan ujung jari. Lalu permukaan kain itu diikat dengan jelas baik ikatan tunggal maupun jamak hasil pembuatan kain batik jumput sangat memuaskan dan dapat digunakan sebagai pakaian wanita, lenan rumah tangga, aksesoris wanita dan yang lainnya sesuai kreatifitas dan dapat miningkatkan nilai ekonomi bagi masyarakat terutama para pengrajin.
STRATEGI PENGELOLAAN RESIKO TERHADAP JASA PELAYANAN PERNIKAHAN STUDI KASUS NAGA 88 EVENT PLANNER Binantoro, Patria Winahyu; Rico Arradea Putra; Moh Afrizal Miradji
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 9 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

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

Abstract

Pernikahan menjadi salah satu hal yang diimpikan oleh seluruh umat di dunia. Tidak sedikit pula, para pasangan yang telah menginginkan impian pernikahan mereka dikenang selama hidup mereka dan dapat dinikmati oleh keluarga, saudara, dan kerabat. Pada era modern ini, masih banyak para calon pengantin yang mengurus dan merencanakan impian pernikahan mereka sendiri. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan strategi pengelolaan resiko dari mulai persiapan hingga pelaksanaan event pernikahan customer pada Jasa Pelayanan Pernikahan Naga 88 Event PlannerBerdasarkan hasil analisis dan wawancara terhadap Program Director Naga 88 Event Planner menyatakan bahwa resiko yang selalu terjadi penyebabnya adalah kurangnya komunikasi antar pendukung acara dan pelanggan. Sebagai pihak ketiga dan penengah antara pelanggan dan pendukung acara, memberikan pelayanan yang terbaik kepada dua belah pihak tersebut agar sebagai penyedia jasa layanan pernikahan dapat menambah pendapatan perusahaan. Persaingan terbesar adalah bagaimana produk jasa dapat memenuhi kebutuhan pelanggan dengan kualitas pelayanan yang sangat baik. Hasil dari penelitian ini adalah resiko komunikasi yang sering terjadi antara konsumen dengan penyedia jasa. Apabila resiko ini tidak dihindari atau diabaikan maka akan berdampak kepada perusahaan penyedia jasa.
PERFORMANCE AS THE ANCHOR: MITIGATING THE IMPACT OF FINANCIAL RISK AND DISTRESS ON LQ45 STOCK RETURNS IN INDONESIA Khuzairina, Ina Laila; Miradji, Moh Afrizal; Estiasih, Soffia Pujdi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14203

Abstract

This research aims to analyze the influence of financial risk and financial distress on stock returns of companies indexed LQ45 on the Indonesia Stock Exchange during the 2019-2023 period, taking into account the moderation of company performance (ROA). This research uses three analysis models: a model without a moderating variable, a model with ROA as an independent variable, and a moderation model. Data was obtained from the LQ45 company's financial reports and analyzed using multiple regression. The research results show that interest rate risk has a significant positive effect on stock returns, while financial distress has a significant effect only in the model without moderation. The beta factor does not show a significant influence on stock returns in the three models. Company performance (ROA) does not moderate the influence of beta factors and interest rate risk on stock returns, but does moderate the influence of financial distress on stock returns. These findings provide practical implications for financial managers and investors to pay more attention to interest rate risks and financial distress conditions in making investment decisions. This research also adds theoretical insight into the role of company performance in moderating the influence of financial distress on stock returns. Suggestions for further research include expanding research variables, analysis in other sectors, and using different research methods for a more comprehensive understanding Keywords: interest rate risk, beta factor, financial distress, company performance, stock returns, LQ45
THE EFFECT OF WORKLOAD, JOB SATISFACTION AND JOB STRESS ON EMPLOYEES' TURNOVER INTENTION PT. SURYAMAS CIPTA SENTOSA SURABAYA Pranoto, Eko Adi; Miradji, Mohammad Afrizal; Estiasih, Soffia Pudji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15048

Abstract

Human resources are a very crucial asset for a company. How well the resources are managed will determine the success of the Company in the future. Companies need healthy and motivated human resources to become more advanced, develop and survive in a changing business environment. The purpose of this study is how the influence of turnover intention on workload, job satisfaction and work stress on employees of PT. Suryamas Cipta Sentosa Surabaya. Quantitative research methods are one of those used. The population of the study was 124 and a sample of 75 respondents was used as a sample, namely as participants. The sample was taken using a purposive sampling technique. Instruments testing, hypothesis testing, multiple linear regressions analysis, and classical assumptions testing through the SPSS version 22 application are some of the data analysis methodology. The results of the study showed that the variables of workload, job satisfactions and work stress partially had a positive and significant effect on turnover intention on employees of PT. Suryamas Cipta Sentosa Surabaya. Then workload, job satisfactions and stress simultaneously had a positive and significant effect on turnover intention on employees of PT. Suryamas Cipta Sentosa Surabaya. Keywords: Workload, job satisfaction, job stress and turnover intention
Co-Authors AA Sudharmawan, AA Abelya Putri Herdina Ach Irwansyah Achmad Riyan Efendi Ade Rafli Rizaldy Adelia Agustin Adheriana Wida Adheriana Wida Saputri Adi, Bayu Afidah Sal Sabila Afkar, Taudlikhul Afrian Tri Al Fanani Afrian Tri Al Fanani Agung Riyanto Agustina Kuria Aisyah Amalia Aisyah Devi Irawati Ajeng Margareta Aji Prasetyo, Aji Akhmad Yody Kurniawan Ameliya Nur Indah Ameliya Nur Indah Amirotun Nisfih Amirotun Nisfih Amos Firdo Sihotang Ananda Cahya Adi Putra Ananda Isnia Fa’ur Fadilla Andri Maulana Andrian Davit Ericko. A Angga Rizal Prayuda Anggi Maharani Aniza Listianti Anjani Prameswari Aprilia Dwi Cahyani Apriliana Laily Nurjannah Apriliana Laily Nurjannah Aristha Purwanthari Sawitri Artini , Eka Dewi Suci Asyifa Berlianasari Tamara As’ari, Filia Yuniar Aulia Rahmayanti Ayunda Frischa Ayunda Frischa Nadira Ayunny Fiina Ladzatus Shobiroh Bayu Adi Bayu Hidayat Bayu Rama Laksono Bayuadi Bayuadi Bayuadi Bayuadi, Bayuadi Bayuadi, Bayuadi Bertha Febrianti Binantoro, Patria Winahyu Bintang Maharani Putri Binti Wulandari Bisma Arianto Chika Aulia Chika Aulia Putri Chindiani Putri Ningsih Christina Menuk Sri Handayani Cindy Anisyah Citra Devy Arista Dahlia Nur Fadilla Diana Hany Ardiyanti Diva Aisyah Rahayu Dwi Helena Yuliastari Dwinanda Rizki Maisyaroh Edi Sulistyawan Edy Sulistiyawan, Edy Ella Djamila Syah Ella Djamilah Syah Endah Wulandari Erika Virza Ananda Erna Nur Yuli Ana Estiasih, Soffia Pudji Estiasih, Soffia Pujdi Fadensyah Muhammad Daffa Effendi Faridatun Fathonah Fathonah, Faridatun Fatimatus Sahro Febby Meliana Febri Deltania Febriawan, Much. Dyan Ferry Hariawan Fidyantaka, Febri Firda Ayu Sonia Putri Firdawanti, Resha Prada Fitri Novita Putri Kirana Fitri Novita Putri Kirana Fitrianti Rahma Novitasari Fitriya Ayuningrum Gerald Tanaja Gracia Amry Virginia Gresya Puspita Dewi Gunita Gunita Gunita Haidir Ubaidillah Putra Setyawan Hana Amiratul Laili Hanif N. Rohmawati Hanif Nur Rohmawati Hanifah Nur Andini Hariawan, Ferry hariawan, ferry Hurin Nabila Icha Nurul Laili Fitriah Indah Fitriana Putri Indah Sri Wahyuni Indana Maulidiah Hikmah Isnaeni Himmatul Aliyah Istikhoroh, Siti Jea Nur Fitriana Kadir, Nurida Abdul Karina Permatasari Khuzairina, Ina Laila Kurniaga Pratiwi M. Abbiyul Ilman Hakiki M. Rizki Rizal Maulana Mega Putri Aulia Meita Ais Vikadanty Meriliana Manurung Meytasya Shalsabella Miftachul Masrofin Fifmansyah Mira, Theresia Saubiran Moch. Munir Rachman Moh. Aslich Alana Mohammad Hisya Mohammad Hisya Muhammad Farhan Adiyatma Putra Nabila Mar’atus Nabila Mar’Atus Sholichah Nabila Maulidya Putri Nabila Natcjwa Nabilla Natcjwa Amanda Nashrudin Latif Nashrudin Latif Nasichatul Ummah Neny Pebriana Nisa Ardi Ningrum Noerchoidah Nofan Aldiansyah Novi Lailatul Fitri Novita Boymau Nur Diajeng Safitri Nur Munzilatur Rohmah Nurdina Nurdina Nurdina, Nurdina Nurul Fitrianingtyas Oktaviani Ciwuk Pranoto, Eko Adi Putri Ayu Putri Ayu Aisyah Putri Ayu Anggelia Putri Mariana Rachmad Rangga Wijaya Rahmad Fardiamsyah Rahmi Tara Iman Aisyah Ratu Aimartasia Rayhan Kanza Albani Reda Rizma Noer Savilla Reda Rizma Noer Savilla Regina Wijayanti Regina Wijayanti Regita Lovianty Resha Prada Firdawanti Resita Dwi Kartika Sari Rico Arradea Putra Rifda Aliyatul Bilbina Achmadi Rifka Ayu Layyinah Rina Fariana Riska Amellia Putri Riyanto, Agung Rizaldi Maulana Rizka Anggrainy Rizky Mohammad Faiz Rizky Pratama Lafizha Putra RR. Ella Evrita Hestiandari Sarah Putri Aurelia Sendy Jadi Mahanani Sherly Amalia Rahmadanti Sigit Prihanto Utomo Sigit Prihanto Utomo Silviana Anggraini Ardhya Putri Siti Ayu Pramudita Siti Istikoroh SITI NUR AISYAH Sjaharani Permatasari Waluyo Sonya Sabrina Rossanti Sonya Sabrina Rossanti Subakir Sugijanto Suhardiyah, Martha Suharyanto SUHARYANTO SUHARYANTO Sukandani, Yuni Sutama Wisnu Dyatmika Syahrul Agung Kurniawan Syiva Early Tania Eka Sabrina Tasya Nurul Idlomia Tri Aji Pratomo Tri Ariprabowo Ulfa Puspa Wanti Widodo untung lasiyono untung lasiyono Usmawanti Usmawanti Utomo, Sigit Prihanto Wanudya Ajeng Ferara Wira Yudha Alam wira yudha alam Yohanes Gualbertus S Yohanes Gualbertus S Yohanes Yanto Lung Yovio Annisa Rahmadhoni Yunia Salasa Tri Indah Rahmawati Yustisia Hima Nayola