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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 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) Jurnal Media Akademik (JMA) 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 Jurnal Ekonomi dan Bisnis Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Proceeding International Conference on Digital Education and Social Science Inovasi: Jurnal Ilmiah Pengembangan Pendidikan
Mohammad Afrizal Miradji
Universitas PGRI Adi Buana Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS STUDI KELAYAKAN BISNIS USAHA PENTOL JOSSJISS SEBAGAI PELUANG BISNIS KULINER Mohamad Afrizal Miradji; Sherly Dwi Dayanti; Jelita Nur Rahmaniar; Elsa Putri Rahayu; Nurin Putri Andini
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/cv28c254

Abstract

Usaha mikro, kecil, dan menengah (UMKM) memiliki peran strategis dalam mendorong pertumbuhan ekonomi, khususnya di sektor kuliner. Salah satu bentuk pengembangan UMKM adalah inovasi produk berbasis pangan sehat yang disesuaikan dengan kebutuhan konsumen. Penelitian ini bertujuan untuk menganalisis studi kelayakan bisnis Pentol JossJiss, yaitu usaha kuliner yang menawarkan produk pentol dengan tambahan sayuran sebagai upaya meningkatkan nilai gizi tanpa mengurangi cita rasa. Metode yang digunakan dalam penelitian ini meliputi observasi langsung, diskusi tim, serta analisis biaya dan pendapatan usaha. Analisis kelayakan dilakukan melalui beberapa aspek, antara lain aspek pasar, aspek teknis, aspek ekonomi, aspek hukum, dan aspek sosial. Hasil penelitian menunjukkan bahwa Pentol Jossjiss memiliki peluang pasar yang cukup besar di lingkungan kampus karena didukung oleh lokasi strategis, harga terjangkau, serta diferensiasi produk berupa pentol sehat berbahan sayuran. Dari aspek keuangan, usaha ini mampu menghasilkan laba bersih yang positif sehingga dinilai layak untuk dijalankan. Dengan demikian, Pentol Jossjiss berpotensi dikembangkan sebagai usaha kuliner kampus yang berkelanjutan dan berdaya saing.
AUDIT INTERNAL SEBAGAI MEKANISME PENCEGAHAN FRAUD DAN PENINGKATAN KUALITAS LAPORAN KEUANGAN: STUDI LITERATUR Mohamad Afrizal Miradji; Aisyah Amalia
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/7rkek522

Abstract

Penelitian ini bertujuan untuk menganalisis peran audit internal sebagai salah satu mekanisme penting dalam pencegahan fraud serta peningkatan kualitas laporan keuangan. Audit internal memiliki fungsi strategis dalam memastikan bahwa setiap aktivitas organisasi berjalan sesuai dengan kebijakan, prosedur, dan peraturan yang berlaku. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan studi literatur, yaitu dengan menelaah berbagai sumber ilmiah seperti jurnal, buku, dan penelitian terdahulu yang relevan. Analisis data dilakukan secara sistematis untuk mengungkap serta menyusun temuan-temuan dari studi sebelumnya terkait efektivitas audit internal. Hasil kajian menunjukkan bahwa audit internal berkontribusi signifikan dalam mencegah fraud melalui penguatan sistem pengendalian internal, peningkatan kepatuhan terhadap prosedur operasional, serta kemampuan mengidentifikasi potensi kecurangan sejak tahap awal. Selain itu, audit internal juga berperan dalam meningkatkan kualitas laporan keuangan dengan memastikan akurasi, ketepatan waktu, serta transparansi informasi keuangan yang disajikan. Namun demikian, efektivitas audit internal sangat dipengaruhi oleh beberapa faktor, seperti tingkat independensi auditor internal, kompetensi dan keterampilan sumber daya manusia, serta dukungan penuh dari manajemen. Oleh karena itu, penguatan fungsi audit internal menjadi langkah yang krusial dalam upaya pencegahan fraud dan peningkatan kualitas pelaporan keuangan secara berkelanjutan.
Analisis Terhadap Peluang dan Strategi Pengembangan Ide Bisnis DIY Charm di Indonesia Mohammad Afrizal miradji; Bayu Adi; Tania Eka Sabrina; Ratu Aimartasia; Dwi Helena Yuliastari; Galang Trian Saputra; Abiansyah, Abiansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/m636wj50

Abstract

This study aims to analyze market opportunities and development strategies for the DIY Charm business idea in Indonesia. The growing interest in creative products that emphasize personalization and emotional value has created significant potential for DIY Charm to develop as part of the creative industry. This research employs a descriptive qualitative approach using literature review, observation, and strategic analysis through SWOT and Business Model Canvas frameworks. The findings indicate that DIY Charm benefits from strong market opportunities driven by consumer lifestyle trends, digital platform utilization, and the increasing role of UMKM in the national economy. Product differentiation, branding consistency, digital marketing strategies, and community engagement emerge as key factors in supporting business growth. The study highlights that a well-structured business model and adaptive strategy are essential for maintaining competitiveness and long-term sustainability. The results are expected to serve as a reference for entrepreneurs and stakeholders in developing creative business ideas that align with market dynamics in Indonesia.
Analisis Studi Kelayakan Bisnis Usaha Aksesoris Gelang Handmade ASD Aksesoris Mohamad Afrizal Miradji; Mohammad Ilham Ardiansyah; Surti Padu Leba; Diva Isabella Feoh; Fransiskus Didianus Saputra
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4q094w13

Abstract

This study aims to analyze the business feasibility of ASD Aksesoris, a handmade bracelet accessories enterprise, as part of the development of sustainability-oriented micro-enterprises. The research is grounded in the growing consumer interest in handmade accessories that offer aesthetic value, distinctive designs, and personalized character, which necessitates a comprehensive assessment of business feasibility prior to further expansion. The study employs a qualitative descriptive approach using a business feasibility analysis that encompasses market and marketing aspects, technical and operational aspects, as well as financial aspects, drawing on official reports and the enterprise’s actual operating conditions. The findings indicate that ASD Aksesoris possesses considerable market potential, supported by clear consumer segmentation and flexible marketing strategies. From an operational perspective, the production process is assessed as efficient and relatively easy to manage, while from a financial standpoint the business demonstrates the ability to generate profits with a relatively low level of financial risk. Overall, ASD Aksesoris is deemed feasible to operate and to further develop.
Optimalisasi  Pengembangan Usaha Kuliner Cheese Roll Sebagai Bentuk Kewirausahaan Kreatif di Sektor Makanan Ringan Moh Afrizal Miradji; Anggini Lefteuw; Nayla Candyasari; Novita Boymau; Agustina Viviliani Burhan; Inna Fauziatun Nisa
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/3t473x04

Abstract

This study aims to analyze the optimization of cheese roll culinary business development as a form of creative entrepreneurship in the snack food sector. The growing demand for innovative and practical food products has created significant opportunities for small-scale culinary businesses to develop sustainably. Creative entrepreneurship plays a crucial role in enhancing product innovation, marketing strategies, and business management to maintain competitiveness in a dynamic market environment. This research adopts a qualitative descriptive approach by examining entrepreneurial practices, innovation strategies, and market orientation in cheese roll businesses. The findings indicate that creativity in product variation, attractive packaging, and digital-based marketing significantly influences consumer interest and business sustainability. Furthermore, entrepreneurial knowledge and adaptive management contribute to the ability of businesses to respond to market changes and competition. The development of cheese roll businesses not only supports income generation but also strengthens the role of micro and small enterprises in the creative economy. Therefore, optimizing creative entrepreneurship is essential to ensure the long-term growth and resilience of culinary businesses in the snack food sector.
Strategi Bertahan Usaha Mikro Kecil Menengah (UMKM) dalam Menghadapi Krisis Ekonomi Global Mohammad Afrizal Miradji; Siti Masruroh; Nuzulul Arifah Magfiroh; Nabillah Amrista Putri; Alifia Anindita Putri; Sherly Widya Mei
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wmvnb204

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in maintaining economic stability, especially during global economic crises that reduce purchasing power. This study examines MSME survival strategies through a case study of Cirayeum, a micro-scale culinary business producing chicken-filled cireng. Using a descriptive qualitative case study approach, data were collected through observations, interviews, and financial documentation. The results show that Cirayeum survives through product innovation, flexible sales formats (ready-to-eat and frozen), and affordable pricing. Financial analysis indicates effective cost control, accurate cost calculation, and positive profit and return on investment. SWOT analysis highlights product quality and low costs as strengths, while competition and raw material price fluctuations remain key challenges. Overall, adaptive strategies are crucial for MSME resilience amid economic uncertainty.
Analisis Implementasi Good Corporate Governance dan Etika Bisnis dalam Meningkatkan Kinerja Keuangan di PT Bank Mandiri (Persero) Tbk Muhammad Whindo Langgeng Rachmadiar; Mohamad Afrizal Miradji; Muhammad Arya Arditya Rangga; Mohammad Ilham Ardiansyah; Jovian Argitama
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ddgcjz48

Abstract

This study aims to analyze the effect of implementing Good Corporate Governance (GCG) and business ethics on the financial performance of PT Bank Mandiri (Persero) Tbk. The study employs a quantitative method with a descriptive-verificative approach, using secondary data from the financial and governance reports of Bank Mandiri for the 2021–2023 period. Data were analyzed using multiple linear regression supported by classical assumption tests, the t-test, F-test, and coefficient of determination (R²).The findings reveal that both GCG and business ethics positively and significantly influence financial performance, either partially or simultaneously. An increase in GCG and business ethics scores contributes to improvements in Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM).
ANALISIS KONSEP PRODUK, PASAR SASARAN, DAN STRATEGI PEMASARAN USAHA MINUMAN TEH MODERN JOY TEA BERBASIS PENDEKATAN 4P M. Afrizal Miradji; Abdul Rozaq; Anggun Nabillah Putri Umam; Ariya Dwi Eriyanto; Ribka Cahyani lestari Zebua
INOVASI : Jurnal Ilmiah Pengembangan Pendidikan Vol. 4 No. 2 (2026): Inovasi: Jurnal Ilmiah Pengembangan Pendidikan
Publisher : Lembaga Pengembangan Inovasi Pendidikan Baiturrahman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65946/1zw39a66

Abstract

Joy Tea is a modern drink business that focuses on tea, created to meet the needs of the public for refreshing, high-quality, and affordable drinks. The products offer a variety of flavors, ranging from pure tea to fruit and milk blends, making them enjoyable for different groups, especially students, college students, and young workers. The purpose of this research or report is to analyze the product concept, target market, marketing strategies, and potential for business development of Joy Tea. The approach used includes direct observation, market analysis, and the 4P marketing method (Product, Price, Place, Promotion). The analysis results show that Joy Tea has a significant opportunity for growth due to consumer interest in modern tea drinks, competitive pricing, and regular updates to its flavor offerings. With the right marketing strategies, Joy Tea can become a popular and competitive brand in the current beverage market
Peran Auditor dalam Menilai Kewajaran Penyajian Laporan Keuangan Mohamad Afrizal Miradji; Amelia Yuherda; Andini Wahyu Oktavia; Viddya Lailatul Dwi Barokhatin; Yovio Annisa Rahmadhoni
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1969

Abstract

Penelitian ini bertujuan untuk menganalisis peran auditor dalam menilai kewajaran penyajian laporan keuangan serta kontribusinya dalam meningkatkan kualitas dan keandalan informasi keuangan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif. Data penelitian berupa data sekunder yang diperoleh dari berbagai jurnal ilmiah, artikel penelitian, danrefrensi akademik yang relevan dengan topik audit, kualitas laporan keuangan, independensi auditor, dan pengendalian internal. Hasil kajian menunjukkan bahwa auditor memiliki peran penting dalam memastikan laporan keuangan disajikan secara wajar sesuai dengan standar akuntansi yang berlaku melalui pemeriksaan independen dan evaluasi bukti audit. Selain itu, auditor berperan dalam mendeteksi serta mencegah kecurangan, meningkatkan transparansi dan akuntabilitas perusahaan, memperkuat sistem pengendalian internal, serta meningkatkan kepercayaan stekeholder terhadap informasi keuangan yang disajikan. Audit internal dan audit eksternal juga memiliki peran yang saling melengkapi dalam menjaga kualitas auditor perlu terus dipertahankan agar proses audit dapat berjalan secara efektif dalam mendukung penyajian laporan keuangan yang andal, transparan dan berkulitas.
Co-Authors AA Sudharmawan, AA Abdul Rozaq Abelya Putri Herdina Abiansyah, Abiansyah Ach Irwansyah Achmad Riyan Efendi Ade Rafli Rizaldy Adelia Agustin Adheriana Wida Adheriana Wida Saputri Adi, Bayu Afidah Sal Sabila Afrian Tri Al Fanani Afrian Tri Al Fanani Agung Riyanto Agustina Kuria Agustina Viviliani Burhan Aisyah Aisyah Amalia Ajeng Margareta Aji Prasetyo Akhmad Yody Kurniawan Alifia Anindita Putri Amelia Yuherda Ameliya Nur Indah Ameliya Nur Indah Amirotun Nisfih Amirotun Nisfih Amos Firdo Sihotang Ananda Cahya Adi Putra Ananda Isnia Fa’ur Fadilla Andini Wahyu Oktavia Andri Maulana Andrian Davit Ericko. A Angga Rizal Prayuda Anggi Maharani Anggini Lefteuw Anggun Nabillah Putri Umam Anita Nurhayati Aniza Listianti Anjani Prameswari Aprilia Dwi Cahyani Apriliana Laily Nurjannah Apriliana Laily Nurjannah Aristha Purwanthari Sawitri Ariya Dwi Eriyanto 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 Choirul Alam Christina Menuk Sri Handayani Cindy Anisyah Citra Devy Arista Dahlia Nur Fadilla Dea Amirotul Ahlam Diana Hany Ardiyanti Diva Aisyah Rahayu Diva Isabella Feoh Dwi Helena Yuliastari Dwinanda Rizki Maisyaroh Edi Sulistyawan Edy Sulistiyawan, Edy Ella Djamila Syah Ella Djamilah Syah Elsa Putri Rahayu Elsa Tanzalia Marini Endah Wulandari Erika Virza Ananda Erna Nur Yuli Ana Estiasih, Soffia Pudji Estiasih, Soffia Pujdi Fadensyah Muhammad Daffa Effendi Fadia Annisa 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 Fransiskus Didianus Saputra Galang Trian Saputra 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 Inna Fauziatun Nisa Isnaeni Himmatul Aliyah Jea Nur Fitriana Jelita Nur Rahmaniar Jovian Argitama Kadir, Nurida Abdul Karina Permatasari Khuzairina, Ina Laila Kurniaga Pratiwi M. Abbiyul Ilman Hakiki M. Rizki Rizal Maulana Martha Suhardiyah 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 Mohammad Ilham Ardiansyah Muhammad Arya Arditya Rangga Muhammad Farhan Adiyatma Putra Muhammad Whindo Langgeng Rachmadiar Nabila Mar’atus Nabila Mar’Atus Sholichah Nabila Maulidya Putri Nabila Natcjwa Nabilla Natcjwa Amanda Nabillah Amrista Putri Nashrudin Latif Nashrudin Latif Nasichatul Ummah Nayla Candyasari Neny Pebriana Niken Tri Wahyuni Nisa Ardi Ningrum Noerchoidah Nofan Aldiansyah Novi Lailatul Fitri Novita Boymau Nur Diajeng Safitri Nur Munzilatur Rohmah Nurdina Nurdina Nurin Putri Andini Nurul Fitrianingtyas Nuzulul Arifah Magfiroh Oktaviani Ciwuk Pranoto, Eko Adi Putri Ayu Putri Ayu Aisyah Putri Ayu Anggelia Putri Mariana Rachmad Rangga Wijaya Rahmad Fardiamsyah Rahmi Tara Iman Aisyah Rani Nurdiyanti 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 Ribka Cahyani lestari Zebua 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 Sabrina Ricke Fadilla Sania Adista Wijayanti Sarah Putri Aurelia Sendy Jadi Mahanani Sherly Amalia Rahmadanti Sherly Dwi Dayanti Sherly Widya Mei Sigit Prihanto Utomo Sigit Prihanto Utomo Silviana Anggraini Ardhya Putri Siti Ayu Pramudita Siti Istikhoroh Siti Istikoroh Siti masruroh SITI NUR AISYAH Sjaharani Permatasari Waluyo Sonya Sabrina Rossanti Sonya Sabrina Rossanti Subakir Sugijanto Suharyanto SUHARYANTO SUHARYANTO Sukandani, Yuni Surti Padu Leba Sutama Wisnu Dyatmika Syahrul Agung Kurniawan Syiva Early Tania Eka Sabrina Tasya Nurul Idlomia Taudlikhul Afkar Tri Aji Pratomo Tri Ariprabowo Ulfa Puspa Wanti Widodo Untung Lasiyono Usmawanti Usmawanti Utomo, Sigit Prihanto Viddya Lailatul Dwi Barokhatin Wanudya Ajeng Ferara Wira Yudha Alam Yohanes Gualbertus S Yohanes Gualbertus S Yohanes Yanto Lung Yovio Annisa Rahmadhoni Yovio Annisa Rahmadhoni Yunia Salasa Tri Indah Rahmawati Yustisia Hima Nayola Zahwa Noveliza Nur Safitri