Article Per Year (5 Year)
p-Index From 2021 - 2026
3.525
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Edueco Jurnal Ilmiah Akuntansi Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Ilmiah Raflesia Akuntansi Jurnal Arastirma KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Literasi Akuntansi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Peradaban Masyarakat (JPM) Proceeding National Conference Business, Management, and Accounting (NCBMA) Mandiri: Jurnal Akuntansi dan Keuangan Indonesian Journal of Multidisciplinary on Social and Technology Margin: Jurnal Lentera Managemen Keuangan GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Ekonomi, Manajemen, Akuntansi Rahmah
Dewi Ratnasari Astuti
Universitas Cipasung Tasikmalaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Pengaruh Kemampuan Manajerial dan Manajemen Risiko Terhadap Keberlangsungan Usaha Pada UMKM di Kabupaten Tasikmalaya Nida Nursaidah; Dewi Ratnasari Astuti
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.388

Abstract

Purpose: This study aims to analyze the effect of managerial capability and risk management on business sustainability among Micro, Small, and Medium Enterprises (MSMEs) in Tasikmalaya Regency. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners in Tasikmalaya Regency. The population consisted of 46,883 MSMEs based on data from the Statistics Indonesia (BPS) of Tasikmalaya Regency in 2025. The sampling process used a purposive sampling technique based on predetermined criteria, resulting in 75 respondents. After the data were collected, the data were analyzed using descriptive analysis, classical assumption tests, and multiple regression analysis using SPSS. Findings: The results show that managerial capabilities and risk management have a positive and significant effect on MSME business sustainability in Tasikmalaya Regency. Managerial capabilities help business owners plan, make decisions, and manage resources effectively. Meanwhile, risk management helps them identify and control potential risks that may hinder business activities. Therefore, improving managerial capabilities and implementing effective risk management are important factors in maintaining the stability and long-term sustainability of MSMEs. Novelty: This study contributes to the development of the literature by examining the simultaneous effects of managerial capabilities and risk management on the sustainability of MSMEs in Tasikmalaya Regency. Unlike previous studies that have primarily examined internal business factors separately, this study integrates business management capabilities and risk preparedness as strategic resources in maintaining MSME sustainability. Furthermore, this study applies the Resource-Based View (RBV) approach as a theoretical foundation, explaining that internal capabilities and resource management owned by MSMEs can serve as competitive advantages in improving business resilience and sustainability.
Pengaruh Inklusi Keuangan dan Pengelolaan Keuangan dalam Mendorong Kinerja UMKM Sektor Makanan di Kabupaten Tasikmalaya Siti jubaedah; Dewi Ratnasari Astuti
Margin: Jurnal Lentera Managemen Keuangan Vol. 4 No. 02 (2026): Agustus 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v4i02.1516

Abstract

Penelitian ini menganalisis pengaruh inklusi dan pengelolaan keuangan terhadap kinerja UMKM sektor makanan di Kabupaten Tasikmalaya. Studi ini dilatarbelakangi oleh penurunan jumlah UMKM dan anomali di lapangan, di mana akses keuangan tidak berbanding lurus dengan peningkatan kinerja usaha. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Sampel yang digunakan sebanyak 100 pelaku UMKM yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner Google Form dan dianalisis menggunakan regresi linier berganda yang didahului dengan transformasi MSI serta uji asumsi klasik. Pada hasil penelitian Inklusi Keuangan: Berpengaruh negatif dan signifikan. Akses layanan keuangan formal belum dimanfaatkan secara produktif dan hanya dipakai untuk bertahan (survival mode), sehingga justru menjadi beban keuangan. Pengelolaan Keuangan: Berpengaruh positif, signifikan, dan dominan. Semakin baik perencanaan dan pencatatan keuangannya, semakin tinggi pula kinerja UMKM tersebut. Secara simultan, kedua variabel berpengaruh signifikan. Oleh karena itu, diperlukan pendampingan dan pelatihan dari pemerintah maupun lembaga keuangan agar pelaku UMKM mampu memanfaatkan dana secara produktif dan membenahi tata kelola keuangannya. Peneliti selanjutnya disarankan untuk menambah variabel baru seperti literasi keuangan, digitalisasi, atau orientasi kewirausahaan.
PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI 2021-2025 Repa Nur Apifah; Dewi Ratnasari Astuti
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4074

Abstract

Introduction: Using institutional ownership as a stand-in for Good Corporate Governance (GCG) as a moderating factor in textile and apparel companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025, this study aims to investigate the impact of operating costs and sales on financial performance. The study was spurred by the textile and apparel industry's erratic financial performance in the face of growing international competition and operational difficulties. Methods: The annual financial statements of Clothing and textile enterprises that are listed on the Indonesia Stock Exchange provided additional data for this study, which used a quantitative research technique. Selective sampling was used to choose 14 firms for the sample, yielding 70 observations. 55 observations were examined after outliers were eliminated. The data was analyzed using descriptive statistics, conventional assumption tests, multivariate linear regression using IBM SPSS Statistics, and Moderated Regression Analysis (MRA).Results: The findings show that operational expenses have little bearing on both financial performance and financial success. Additionally, while the relationship between operational expenses and financial success is weakened by good corporate governance, the relationship between financial performance and sales is not much lessened.Conclusion and suggestion: These findings suggest that institutional ownership has not improved financial performance in the textile and apparel sector by strengthening corporate governance procedures. To get thorough results, it is suggested that future studies extend the observation period, include more explanatory factors, and use other proxies for good corporate governance. Keywords: Financial Performance, Good Corporate Governance, Moderated Regression Analysis, Operating Costs, Sales
Peran Analisis Cost-Volume-Profit (CVP) Dalam Perencanaan Laba Untuk Mencapai Target Kinerja Keuangan Pada Perusahaan Jasa Penyedia Air Minum Acep Paruk; Dewi Ratnasari Astuti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19847

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Cost-Volume-Profit (CVP) terintegrasi Non-Revenue Water (NRW) dalam menyusun perencanaan laba strategis dan menguji efektivitasnya dalam memprediksi pencapaian target kinerja keuangan pada perusahaan penyedia air minum. Pendekatan kuantitatif deskriptif digunakan melalui metode studi kasus pada PDAM “X” menggunakan analisis sensitivitas (what-if analysis) berbasis spreadsheet (Microsoft Excel) untuk memodelkan skenario deterministik-matematis. Kebaruan penelitian ini terletak pada penyajian proyeksi analisis "bagaimana-jika" (what-if analysis) terhadap perubahan tingkat Non-Revenue-Water (NRW) sebagai faktor krusial dalam menyusun perencanaan laba strategis dan memprediksi pencapaian target kinerja keuangan pada BUMD penyedia air minum (PDAM “X”). Hasil simulasi menunjukkan bahwa penurunan tingkat NRW ke standar nasional 25% mampu melipatgandakan pertumbuhan laba usaha sebesar 196,15% dan memperluas Margin of Safety (MoS) dari 8,05% menjadi 20,58% tanpa memerlukan kenaikan tarif. Implikasi teoretis memperkuat Teori Kontingensi dalam menyelaraskan informasi akuntansi dengan ketidakpastian teknologi. Secara praktis, model ini berfungsi sebagai early warning system bagi direksi dalam menjamin status Full Cost Recovery (FCR) yang berkelanjutan serta mengoptimalkan pencapaian skor indikator kinerja keuangan audit BPKP.
Co-Authors Aan Kanivia Abdul Latif Saputra Acep Paruk Aliyah, Irpa Hilmatul Amalia Siti Khadijah Awwaludin, Rizky Barkatul Azizah, Siti Hilma DADANG DADANG Dede Riswandi Dede Riswandi Dwiana Fitria Azhari Fadilah, Risa Asti Nur Fitri Nurlaila Gust Salman Haikal Haq, Ikmal Syabanul Herdiyanti Intan Rahayu Intan Rahayu Isnawati Isnawati Isyana Rahayu Maulah, Siti Maulidiyah, Wuslah Raia Mela Yulianti Dewi Meri Nurapiatni Misbahul Khoer Mulyana, Ijang Mutia Maharani Naila Hanipah Nasihah fauzia Nasihah Fauzia Nida Nursaidah Pebrian, Ripan Prayoga, Cepi Juniar Purnama, Titik Ramdani Alfalah Repa Nur Apifah Retno Dyah Pekerti Rina madyasari Rismalasari, Risma Rizky Ridwan Sidik Nasir Akbar Siti Jamilah Aprilia Siti jubaedah Siti Nurjanah Siti Rostia Ningsih Sri Julianti Syahni Siti Riyani Taupik Akbar Titik Purnama Titin Titin