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All Journal Jurnal Akuntansi Distribusi Bisma: Jurnal Bisnis dan Manajemen YUME : Journal of Management Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Innovation in Research of Informatics (INNOVATICS) Jurnal Ekonomi Bisnis Dan Industri (EBI) Otonomi CENDEKIA : Jurnal Ilmu Pengetahuan Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Arastirma Jurnal Neraca Peradaban Jurnal Ekonomi Perjuangan (JUMPER) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Ilmiah Manajemen dan Kewirausahaan EKOBIMA Ekonomi Bisnis dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Rizky Ridwan
Universitas Cipasung Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALYZING INVENTORY CONTROL THROUGH THE EOQ METHOD TO IMPROVE PURCHASING EFFECTIVENESS AT MEXSHAMALL Malinda, Agia Salsa; Ridwan, Rizky; Khodijah, Amalia Siti
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.663

Abstract

This study adds originality by looking at the Economic Order Quantity 1 (EOQ) method at Mexshamall operations, a Muslim fashion retail business that deals with difficulties of excessive inventory, ineffective procurement, and cash flow interruptions. The study's goal is to assess the effectiveness of EOQ 8 in managing inventory and boosting buying efficiency in comparison to the firm's conventional methods. The descriptive quantitative methodology used primary data from interviews and observation, as well as secondary data such as purchase reports, ordering costs, holding costs, and demand data. The study compared the company's current procedures to the best order quantity, safety stock, reorder point, and total inventory cost (TIC). The empirical data show that EOQ implementation results in an ideal order size of 103,638 pieces per order, with a frequency of 24 orders annually, safety. TIC declined from IDR 22,620,930 to IDR 18,240,256 per year, saving about IDR 7,661 units, with a reorder threshold of 26,940 units. IDR 4,380,674 and the frequency of purchases exhibited a notable decline, reducing from 48 to 24 instances. In addition, EOQ was shown to increase liquidity, reduce credit risk, and optimize the use of working capital. The implications suggest that EOQ implementation can be rolled out gradually by organizations, fostering data-driven decision-making, improving inventory management, and providing financial rewards. Mexshamall and other small and medium-sized enterprises with comparatively cheap implementation expenses.
PERAN FINANCIAL TECHNOLOGY DALAM MANAJEMEN KEUANGAN Agustian, Aldy; Aidah, Risa Nur; Ridwan, Rizky; Rachmanda, Yudi Setia
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7208

Abstract

ABSTRACT The rapid advancement of Financial Technology (FinTech) has introduced innovations in digital financial services such as electronic wallets, peer-to-peer lending, and investment applications. This transformation creates opportunities to improve transaction efficiency, cash flow management, and financial transparency. However, its adoption in Indonesia still faces challenges, including low digital financial literacy, limited infrastructure, data security issues, and incomplete regulations. These conditions highlight a research gap regarding the contribution of FinTech to the effectiveness of financial management, particularly for individuals and MSMEs. This study employs a scoping review method based on the Arksey and O’Malley framework, which includes five stages: identifying research questions, searching for relevant studies, selecting articles, analyzing data, and compiling the report. Of the 854 articles identified, 12 met the inclusion criteria for further analysis. The analysis focuses on the role of FinTech in financial management, the challenges faced, and the factors influencing its success. The findings show that FinTech significantly contributes to expanding access to financial services, improving literacy, and enhancing the effectiveness of financial management for both individuals and MSMEs. Digital features such as real-time transaction recording, automatic payment reminders, and capital access through P2P lending have been shown to increase efficiency and transparency. However, low digital literacy, technological disparities, and issues of security and regulation remain major obstacles. FinTech holds great potential to support financial inclusion and management effectiveness; therefore, synergy between technological innovation, enhanced digital literacy, and adaptive regulation is needed to create an inclusive and sustainable digital financial ecosystem. ABSTRAK Kemajuan pesat Financial Technology (FinTech) telah menghadirkan inovasi dalam layanan keuangan digital seperti dompet elektronik, peer-to-peer lending, dan aplikasi investasi. Transformasi ini membuka peluang peningkatan efisiensi transaksi, pengelolaan arus kas, dan transparansi keuangan. Namun, pemanfaatannya di Indonesia masih menghadapi kendala berupa rendahnya literasi keuangan digital, keterbatasan infrastruktur, keamanan data, dan regulasi yang belum komprehensif. Kondisi ini menimbulkan kesenjangan penelitian terkait kontribusi FinTech terhadap efektivitas manajemen keuangan, khususnya bagi individu dan UMKM. Penelitian ini menggunakan metode scoping review dengan mengacu pada kerangka Arksey dan O’Malley yang meliputi lima tahap: identifikasi pertanyaan penelitian, penelusuran studi relevan, seleksi artikel, analisis data, dan penyusunan laporan. Dari 854 artikel yang ditemukan, 12 memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Analisis difokuskan pada peran FinTech dalam manajemen keuangan, tantangan yang dihadapi, serta faktor-faktor yang memengaruhi keberhasilannya. Hasil penelitian menunjukkan bahwa FinTech berkontribusi signifikan dalam memperluas akses layanan keuangan, meningkatkan literasi, dan mendorong efektivitas pengelolaan keuangan pribadi maupun UMKM. Fitur digital seperti pencatatan transaksi real-time, pengingat pembayaran otomatis, dan akses modal melalui P2P lending meningkatkan efisiensi dan transparansi. Namun, rendahnya literasi digital, kesenjangan teknologi, serta isu keamanan dan regulasi masih menjadi hambatan utama. FinTech berpotensi besar mendukung inklusi dan efektivitas manajemen keuangan, sehingga diperlukan sinergi antara inovasi teknologi, peningkatan literasi digital, dan regulasi adaptif untuk menciptakan ekosistem keuangan digital yang inklusif dan berkelanjutan.
Efektivitas Sistem Informasi Akuntansi Dalam Pengelolaan Pendapatan Koperasi Konsumen di Kecamatan Mangunreja : Studi pada Koperasi Konsumen Mangunreja Mandiri Berkah Rismalasari, Risma; Ridwan, Rizky; Astuti, Dewi Ratnasari
Jurnal Arastirma Vol. 5 No. 2 (2025): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v5i2.52549

Abstract

Tujuan. Penelitian ini bertujuan untuk mengevaluasi efektivitas Sistem Informasi Akuntansi Pendapatan (SIA) di Koperasi Mangunreja Mandiri Berkah, mengidentifikasi faktor-faktor yang mempengaruhi dengan menggunakan Kerangka Kerja TOE, dan merancang diagram alir terstruktur untuk meningkatkan kejelasan, akuntabilitas, dan transparansi proses pendapatan. Metode. Penelitian ini menggunakan metode kualitatif deskriftip dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi, serta uji validitas data dengan triangulasi sumber dan teknik. Hasil. SIA dinilai akurat dan transparan berkat penggunaan Software Koperasi 4.0.0.7 dan kontrol otorisasi. Namun ditemukan kendala seperti jaringan dan human error. Flowchart masih dalam pengembangan.Implikasi. Studi ini menyiratkan bahwa mengadopsi SIA yang terstruktur dapat meningkatkan transparansi dan efisiensi dalam manajemen pendapatan koperasi. Namun, keberhasilannya tidak hanya bergantung pada teknologi, tetapi juga pada kompetensi staf, prosedur yang jelas, dan infrastruktur yang dapat diandalkan.
Village Fund Management: An Analysis of Human Resource Quality, Village Apparatus, and Internal Control System Jaenudin, Ujang Eri; Ridwan, Rizky; Rachmanda, Yudi Setia
Otonomi Vol 25 No 1 (2025): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v25i1.7012

Abstract

This study aims to analyze the influence of human resource quality, the role of village officials, and internal control systems on the accountability of Village Fund management. The main issue underlying this research is the low level of accountability in village financial management, which affects transparency and public trust. This study employs a quantitative approach with a sample of 75 respondents consisting of village officials and youth organization members in Sukamanah Village. Data were collected through an online questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results indicate that all three independent variables human resource quality, the role of village officials, and internal control systems have a positive and significant influence on the accountability of Village Fund management. These findings highlight that strengthening the capacity of village officials and implementing an effective internal control system are strategic steps in establishing transparent and sustainable village financial governance. This research is expected to provide useful insights for village governments and other stakeholders in efforts to improve the accountability of Village Fund management
GREEN VILLAGE DAN CIRCULAR ECONOMY : OPTIMALISASI EKONOMI LOKAL MELALUI EDUWISATA DAN INOVASI KEWIRAUSAHAAN HIJAU DI DESA SIMPANG, KABUPATEN TASIKMALAYA Alfin Nur Arifah; Rizky Ridwan; Aditia Abdurachman; Dheri Febiyani Lestari; Nurherawati
Jurnal Abdi Masyarakat Vol. 8 No. 2 (2025): Jurnal Abdi Masyarakat Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v8i2.6580

Abstract

This community engagement program aimed to develop sustainable tourism in Simpang Village, Bantar Kalong District, Tasikmalaya Regency, by enhancing human resource capacity through the establishment of a Tourism Awareness Group (Pokdarwis). Based on field observations, Cibeureum Dam was identified as a potential tourist destination that had not been optimally utilized due to legal disputes and lack of structured management. The program included activities such as stakeholder meetings, environmental clean-up, Pokdarwis formation, tourism training, digital promotional content creation, and the launching of a camping ground tourism concept. These initiatives encouraged local participation and built community awareness on managing tourism sustainably. Despite challenges such as limited public enthusiasm and unresolved land ownership, the program successfully laid the foundation for inclusive, environmentally conscious tourism development rooted in local potential
Pengaruh Pengembangan Sumber Daya Manusia dan Sistem Informasi Akuntansi BUMDes (SIABUMDes) Terhadap Kinerja BUMDes Nurherawati, Nurherawati; Ridwan, Della Apriani, Ramdani Alfalah, Rizky
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8616

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan sumber daya manusia dan sistem informasi akuntansi BUMDesa terhadap kinerja Badan Usaha Milik Desa (BUMDes) di Kabupaten Tasikmalaya. Data dikumpulkan melalui penyebaran kuesioner kepada 220 responden yang merupakan pengelola BUMDes, dengan metode analisis menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa pengembangan sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja BUMDes, meskipun dengan tingkat pengaruh yang moderat. Sementara itu, sistem informasi akuntansi BUMDesa berpengaruh positif dan kuat terhadap peningkatan kinerja BUMDes. Temuan ini mempertegas pentingnya peningkatan kapasitas sumber daya manusia melalui pelatihan berkelanjutan serta penerapan sistem informasi akuntansi yang terintegrasi untuk mendukung transparansi dan akuntabilitas keuangan desa. Penelitian ini juga memberikan kontribusi praktis dalam bentuk rekomendasi program sertifikasi kompetensi dan penguatan infrastruktur digitalisasi keuangan desa sebagai upaya mendorong kemandirian ekonomi desa secara berkelanjutanKata Kunci : Badan Usaha Milik Desa (BUMDes); Pengembangan Sumber Daya Manusia; Sistem Informasi Akuntansi (SIABUMDes); Kinerja BUMDes; Digitalisasi Keuangan Desa.
Kinerja Pembangunan Desa: Analisis Manajemen Keuangan dan Pelaksanaan Kebijakan Pengelolaan Dana Desa Agustian, Aldy; Ridwan, Rizky; Satrio, Muhamad Zulfikar Bintang
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8598

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen keuangan desa dan pelaksanaan kebijakan pengelolaan Dana Desa terhadap kinerja pembangunan desa. Menggunakan pendekatan kuantitatif deskriptif, data dikumpulkan melalui survei terhadap 65 responden yang terdiri atas aparatur desa dan masyarakat di Desa Puspamukti. Hasil analisis menunjukkan bahwa manajemen keuangan desa berpengaruh positif terhadap kinerja pembangunan desa, di mana praktik keuangan yang transparan dan akuntabel mendorong efektivitas pelaksanaan pembangunan. Selain itu, pelaksanaan kebijakan pengelolaan Dana Desa juga berpengaruh positif dan signifikan terhadap kinerja pembangunan desa, membuktikan bahwa kebijakan yang tepat meningkatkan keberhasilan program pembangunan. Temuan ini menekankan pentingnya penguatan kapasitas sumber daya manusia, peningkatan sistem pengawasan internal, serta optimalisasi pemanfaatan teknologi informasi dalam pengelolaan Dana Desa. Penelitian ini merekomendasikan perlunya peningkatan partisipasi masyarakat dalam pengawasan pembangunan desa serta menyarankan penelitian selanjutnya untuk memasukkan variabel lain seperti kapasitas kelembagaan dan budaya organisasi guna memperkaya pemahaman tentang faktor-faktor yang mempengaruhi kinerja pembangunan desa.
PERENCANAAN LABA DENGAN ANALISIS COST VOLUME PROFIT PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Ridwan, Rizky
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4042

Abstract

The aim of this study is to determine how the quality of financial statements and corporate governance affect investment inefficiency. Indonesian state-owned enterprises are the object of this study. Quantitative method is used in this study, with secondary data sourced from state-owned enterprises in the period 2018-2022. This research uses quantitative methodology, with investment inefficiency as the dependent variable and audit committee, board of commissioners, and quality of financial statements as independent factors. Data analysis conducted by researchers using binary logistic regression, where the dependent variable is a dummy categorized as 0 and 1, using the help of SPSS software version 25. Based on the partial test results, this study concluded that the significance value (0.690) is more than the probability of 0.05, indicating that there is no significant relationship between investment inefficiency and the quality of financial statements. Considering that the probability of 0.05 is more than the significance value of 0.010, it can be concluded that the audit committee has a considerable influence on investment inefficiency. In addition, the board of commissioners has a significant effect on investment inefficiency ( at 0.027).
PENGARUH FINANCIAL TECHNOLOGY (FINTECH) DAN FEAR OF MISSING OUT (FOMO) TERHADAP PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS DI KABUPATEN DAN KOTA TASIKMALAYA Titin, Titin; Ridwan, Rizky; Astuti, Dewi Ratnasari
Jurnal EBI Vol 7, No 2 (2025): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v7i2.455

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Financial Technology (Fintech) dan Fear of Missing Out (FoMO) terhadap perilaku keuangan mahasiswa Fakultas Ekonomi dan Bisnis di Kabupaten dan Kota Tasikmalaya. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif dan deskriptif. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang diambil dari populasi mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Cipasung. Analisis data dilakukan dengan menggunakan metode analisis regresi linier berganda dan statistik deskriptif. Hasil penelitian menunjukkan bahwa Fintech dan FoMO memiliki pengaruh positif dan signifikan secara parsial maupun simultan terhadap perilaku keuangan mahasiswa. Secara parsial, Fintech memberikan pengaruh positif dan signifikan sebesar 0.449, sedangkan FoMO memberikan pengaruh positif dan signifikan sebesar 0.439. Hasil ini menunjukkan bahwa penggunaan Fintech dan FoMO secara bersamaan memiliki pengaruh sebesar 48.9% terhadap perilaku keuangan mahasiswa. Penelitian ini berkontribusi dalam memberikan pemahaman mengenai faktor-faktor yang memengaruhi perilaku keuangan di era digital, yang relevan untuk pendidikan literasi keuangan.Kata kunci: Financial Technology, Fear of Missing Out, Perilaku Keuangan Mahasiswa
Analisis Penerapan Cost-Volume-Profit (CVP) pada Perencanaan Laba di Alma Network Solution Elsa Wantira; Rizky Ridwan; Retno Dyah Pekerti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3423

Abstract

This study aims to analyze the application of cost-volume-profit (CVP) analysis as a profit planning tool at Alma Network Solution, a micro, small, and medium enterprise (MSME) providing internet services. The research method used is descriptive quantitative with a case study approach. The results show that in 2024, the company generated a contribution margin of IDR 58,343,314. The breakeven point was calculated at 1,320 customers, equivalent to IDR 170,087,380. The company’s margin of safety was recorded at -14%, indicating that actual sales in 2024 were not sufficient to cover the breakeven point. To achieve the expected profit, the company needs to reach a sales target of approximately 1,132 customer payments, or IDR 175,467,975 in total sales. Meanwhile, based on the CVP analysis, for a company experiencing losses, it is more advisable to focus on reaching the breakeven point without setting a specific profit target. In this case, the sales target to reach breakeven is IDR 191,609,760, equivalent to 1,488 customer payments. The conclusion of this analysis provides a basis for the company to plan its sales targets more optimally for profit planning, ensuring business sustainability in the coming year.
Co-Authors Adila, Sahila Aditha, Sandy Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Aldy Agustian Alfin Nur Arifah Alfin Alwin, Cindi Amalia Siti Khodijah Ardian, Muhamad Arif Muhamad Nurdin Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi Dewi Ratnasari Astuti Dheri Febiyani Lestari Ekasari, Revalina Elsa Wantira Fadilah, Risa Asti Nur Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fatmasari, Santi Febiyani, Dheri Fitri Nurlaila Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurherawati, Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Ramdani Al Falah Ramdani Al Falah Retno Dyah Pekerti Ridwan Fadilah Rina Madyasari Risa Asti Nur Fadilah Rismalasari, Risma Romansyah, Roni Rosyid, Dede Abdul Satrio, Muhamad Zulfikar Bintang Sindi Nopitasari Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi Setia Rachmanda Yulianti, Reva