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All Journal Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Pengabdian Masyarakat Nusantara International Journal of Economics and Management Research International Journal of Management, Economic, Business and Accounting Journal Research of Social Science, Economics, and Management Journal of Applied Management and Business Administration SOCIRCLE : Journal Of Social Community Services Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Ery Rosmawati
Universitas Buana Perjuangan Karawang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Analysis of Inventory Turnover in Improving Profitability at PT Artindo Pratama Sejahtera Santi Pertiwi Hari Sandi; Rihana Marshanda Putri; Ery Rosmawati
Journal Research of Social Science, Economics, and Management Vol. 5 No. 8 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i8.1377

Abstract

This study aims to analyze inventory turnover, profitability measured through the gross profit margin, comparisons with industry standards, and the role of inventory turnover in increasing profitability at PT Artindo Pratama Sejahtera during the 2020–2024 period. The study evaluates the relationship between inventory turnover and profitability, as well as compares the company’s performance with industry standards. The company’s financial statements are used as secondary data in this quantitative descriptive research. The analysis is conducted through the calculation of inventory turnover and gross profit margin ratios, which are then compared with industry standards to assess the company’s performance. The results of the study show that the company’s inventory turnover fluctuates and is mostly below industry standards, except in 2023 when the inventory turnover exceeded the standard. Meanwhile, the company’s profitability shows stable performance and remains consistently above industry standards throughout the research period. The conclusion of this study indicates that inventory turnover plays a role in supporting increased profitability but is not the only determining factor. The contribution of this research is expected to serve as a reference for management evaluation in improving the efficiency of inventory management, as well as a reference for future research in the manufacturing industry sector.
Financial Planning for Education Funds Through Investment Options for Housewives in South Cicinde Ery Rosmawati; Ujang Suherman; Thomas Nadeak
International Journal of Management, Economic, Business and Accounting Vol. 4 No. 1 (2025): International Journal of Management, Economic, Business and Accounting (IJMEBA)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/ijmeba.v4i1.135

Abstract

Purpose of the study — The purpose of the study is To know How planning education fund finance for housewives in South Cicinde Village stairs via choice investment. Problems found​ that part big public there No own education fund preparation Because misunderstanding will management finance. Research method— Qualitative and quantitative approaches are used in this study. Through online surveys and in-depth interviews, Result— The results of research and data analysis show that the people of South Cicinde Village, especially housewives Already own planned education For their son. However, plan This is not supported by educational funding preparation​because 81.6% of the Respondent has No own savings term allocated length​ special for Education Fund. Choice investment For Educational funding planning chosen by respondents is Investment riches personal in the form of Gold and Wealth Real rice fields and buildings ( rent property ). Respondent No chose an investment as well as an Investment Commodity Because factor misunderstanding, as well as concern, will risk on investment which is rated very highly. Conclusion— Conclusion— Remembering planning education fund finance is very important For society, then start from Mother House stairs in the neighborhood the smallest must own knowledge will planning finance. Government village local or service related, Banking institutions and the Supervisory Agency (BI / OJK) routinely provide training as well as coaching to Mother House Ladder To add knowledge about planning and management finance.
PENGARUH PENERAPAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN DI MODERASI OLEH JENIS APLIKASI PADA COFFEE SHOP Diktia Nurfadilah; Uus Mohammad Darul Fadli; Ery Rosmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5kwp4357

Abstract

Penelitian ini menganalisis pengaruh penerapan Financial Technology (Fintech) terhadap pengelolaan keuangan UMKM kuliner di Karawang. UMKM berperan penting dalam ekonomi Indonesia, namun sebagian besar masih mencatat keuangan secara manual. Digitalisasi keuangan menawarkan solusi untuk efisiensi. Penelitian ini menggunakan metode kuantitatif pada 50 coffee shop di Karawang yang telah menerapkan fintech. Pengukuran dilakukan dengan skala diferensial yang memiliki kisaran nilai dari 1 (terendah) hingga 5 (tertinggi) Data dikumpulkan melalui kuesioner online dengan skala Likert dan dianalisis menggunakan Structural Equation Modeling - Partial Least Square (SEM-PLS) dengan SmartPLS 4. Hasil penelitian menunjukkan seluruh indikator valid dan reliabel. Ditemukan bahwa Financial Technology berpengaruh positif signifikan terhadap pengelolaan keuangan UMKM coffee shop di Karawang, hal ini mendukung temuan bahwa fintech meningkatkan efektivitas dan efisiensi pengelolaan keuangan UMKM. Namun jenis aplikasi kurang memoderasi hubungan antara financial technology dan pengelolaan keuangan, hal ini karena penerapan fintech itu sendiri sudah memberikan dampak positif yang signifikan pada pengelolaan keuangan, terlepas dari perbedaan spesifik antar aplikasi yang digunakan. Penelitian ini menekankan pentingnya penerapan fintech terhadap pengelolaan UMKM dan pengembangan penyedia layanan. Hal tersebut menandakan bahwa Financial Technology memiliki pengaruh  terhadap pengelolaan keuangan.
PENGARUH FLEXIBILITY WORK ARRAGEMENT TERHADAP MOTIVASI KERJA DIMODERASI OLEH JENIS OJEK ONLINE Fajar Ahmad Prasetyo; Uus MD Fadli; Ery Rosmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2e578r94

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Flexibility Work Arrangement (FWA) terhadap motivasi kerja driver ojek online di Karawang, serta menguji peran jenis platform (Gojek, Grab, Maxim) sebagai variabel moderator. Latar belakang penelitian ini didasari oleh fenomena meningkatnya jumlah driver ojek online yang memanfaatkan fleksibilitas waktu dan tempat kerja, namun menghadapi tantangan terkait motivasi dan pendapatan. Penelitian menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) melalui aplikasi SmartPLS 4. Data diperoleh dari 100 responden driver ojek online di Karawang yang dipilih dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa FWA berpengaruh positif dan signifikan terhadap motivasi kerja driver. Namun, jenis platform kurang signifikan hubungan antara FWA dan motivasi kerja. Indikator terlemah pada FWA adalah kebebasan memilih tempat kerja, sedangkan pada motivasi kerja adalah rasa keterlibatan. Temuan ini mengimplikasikan pentingnya penguatan kebijakan fleksibilitas yang disertai transparansi pengaturan area kerja, serta peningkatan keterlibatan driver dalam proses pengambilan keputusan. Penelitian selanjutnya disarankan untuk mengeksplorasi perbedaan kebijakan antar platform dan mempertimbangkan variabel mediasi seperti kepuasan kerja atau loyalitas.
Co-Authors Aditya Kameswara Diktia Nurfadilah Dini Yani Dwi Epty Hidayaty Erni Haryani Fajar Ahmad Prasetyo Fitroh Fahrezi Huda Saepul Anwar Latifah Istiqomah Muhammad Yusuf Rengga Pratama Rihana Marshanda Putri Santi Pertiwi Hari Sandi Syifa Pramudita Faddila Thomas Nadeak Ujang Suherman Uus Mohammad Darul Fadli Wike Pertiwi Wike Pertiwi Zenita Apriani