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Penerapan Manajemen Risiko Berbasis ISO 31000 Pada UMKM Jasa Les Calistung & Mengaji Rumahan : Studi Kasus Rumah Calistung Ceria Siska Amelia; Lanina Pratiwi; Ayesa Aulia Sofwa; Shanita Putri Yaperta; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/58dnw125

Abstract

This study aims to analyze the implementation of ISO 31000–based risk management in a home-based micro tutoring business, with a case study of Rumah Calistung Ceria. This research employs a qualitative descriptive approach through observation, interviews, and simple documentation. The risk management process follows the ISO 31000 framework, including risk identification, risk analysis, risk evaluation, and risk treatment. The results show that the business faces 40 identified risks originating from learning activities, operational processes, human resources, financial aspects, and communication and reputation. Several risks are classified as high and very high, particularly sudden student absences, frequent schedule changes, communication issues with parents, tutor fatigue, and limited learning space. The application of ISO 31000 assists the tutoring business in prioritizing risks and developing structured mitigation strategies, thereby improving service quality, learning safety, communication effectiveness, and long-term business sustainability.
Analisis Manajemen Risiko Berbasis ISO 31000 pada Sanggar Kegiatan Seni Anak: Studi Kasus Sanggar Crayon Lanina Pratiwi; Siska Amelia; Sanita Putri Yaperta; Ayesa Sofwa Aulia; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tqjahy89

Abstract

This study examines the implementation of ISO 31000-based risk management at Sanggar Crayon, a children’s art studio. The studio faces operational, financial, marketing, human resources, and legal/administrative risks that may affect its operations and sustainability. Data were collected through in-depth interviews, field observations, and document analysis, then assessed using a Likelihood × Impact matrix. Findings indicate several high and very high-level risks requiring immediate mitigation, such as strengthening operational procedures, providing emergency funds, managing resources, and enhancing communication with instructors, parents, and suppliers. This approach enables effective risk control, minimizes negative impacts, and supports smooth operations, child safety, parental satisfaction, and the sustainability of Sanggar Crayon.
Analisis Manajemen Risiko pada UMKM Konveksi YouthStruggle (YS), Tanjungsari, Kabupaten Sumedang Muhammad Luthfi Mubarrok; Muhammad Zaki; Asep Rizal Maulana; Panji Setia Meijaya; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5aevf807

Abstract

YouthStruggle (YS), a micro-scale garment business established in 2023 in Jl. Mandi, Tanjungsari, faces various business risks due to market dynamics and its labor-intensive production process. This study aims to identify operational, financial, human resource, and market risks in YS and determine appropriate mitigation strategies. The research employs a qualitative descriptive approach through observations, semi-structured interviews with the owner, and documentation of production activities. Data were analyzed using the Miles and Huberman model and a 3×3 risk matrix. The findings reveal that the most prominent risks occur in operational activities, including delays in raw material supply, machine breakdowns, and inconsistent product quality. Financial risks arise from limited capital and manual bookkeeping, while human resource risks relate to low skill levels and worker turnover. Market risks stem from changing fashion trends and competition from imported products. Most risks fall into the high category, requiring immediate mitigation. Recommended strategies include supplier diversification, scheduled machine maintenance, skills training, financial digitalization, and strengthened digital marketing.
Analisis Manajemen Risiko Usaha Berdasarkan ISO 31000 pada UMKM Annisa Toys di Kabupaten Bandung Asep Rizal Maulana; Muhammad Luthfi Mubarrok; Muhamad Zaki; Panji Setia Meijaya; Muhammad Shoffan Anbiya; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fmavzc63

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, particularly in the creative industry sector. One MSME operating in this sector is Annisa Toys, a doll production and retail business located in Kampung Boneka Sayati, Bandung Regency. Although Annisa Toys has been established since 1UU2 and has experienced significant business growth, various business risks remain and may affect its operational continuity and sustainability. This study aims to identify the business risks faced by Annisa Toys, analyze the level of risk based on the ISO 31000 framework, and formulate appropriate risk mitigation strategies. This research employs a descriptive qualitative approach, with data collected through direct observation, interviews with the business owner, and documentation studies. The results indicate that Annisa Toys faces several major risk categories, including operational risk, financial risk, human resource risk, market risk, marketing risk, and legal risk. Operational and market risks are identified as the most significant threats, particularly those related to custom doll production processes, intense price competition, and changes in consumer behavior. The implementation of ISO 31000–based risk management is expected to help Annisa Toys minimize risk impacts, improve operational efficiency, and maintain business sustainability in the increasingly competitive doll industry.
Pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Pertumbuhan Laba pada Bank Konvensional di Indonesia Periode 2019–2023 Annisa Pratiwi Sundari; Alfiana Alfiana; Siti Kodariah
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6k7rh955

Abstract

This study examines the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on profit growth in conventional banks in Indonesia during the 2019–2023 period. The data were processed using EViews 12 through panel data regression, which involved data preparation, descriptive statistical testing, normality testing, classical assumption testing, and model selection procedures using the Chow, Hausman, and Lagrange Multiplier (LM) tests. The results show that the Random Effect Model (REM) is the most appropriate panel regression model for this research.The findings indicate that CAR has a positive and significant effect on profit growth, while LDR has a positive but insignificant effect. Simultaneously, both variables significantly influence profit growth with an  R² value of 93.03%, demonstrating strong explanatory power. These results highlight that capital strength plays a crucial role in supporting bank performance, whereas credit distribution effectiveness—represented by LDR—does not significantly drive profit growth during the study period.
Analisis Pengaruh Struktur Modal dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perbankan Syariah Besar di Indonesia Mila Salbiyah; Pina Aulia Maharani; Wahidah Nazmi Lailia; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kbpy9231

Abstract

  This study aims to analyze the effect of Capital Structure, measured by Debt Equity Ratio (DER), and Corporate Governance, measured by Independent Board of Commissioners (DKI), on Financial Performance, measured by Return on Assets (ROA), in the five largest Islamic banks in Indonesia (BSI, Bank Mega Syariah, Bank Aceh Syariah, Bank Muamalat, and BJB Syariah) during the period 2020-2024. The method used in this study is panel data analysis with a quantitative approach. The data used was taken from the annual financial reports and sustainability reports of each bank. The results of the study show that, overall, DER and DKI have a significant impact on ROA. However, when viewed individually, DER does not have a significant impact, while DKI has a positive and significant effect on ROA. These findings indicate that good corporate governance is an important factor in improving the financial performance of Islamic banks in Indonesia.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Sintia Anggraeni; Syahla Nur Fikriyyah; Astri Astri; Nafsa Qolbina Istighfari; Alfiana Alfiana
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 4, No 4 (2025): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v4i4.2484

Abstract

The food and beverage industry plays a crucial role in supporting national economic stability but faces substantial challenges due to raw material price volatility and heightened financial risk, particularly in the post COVID 19 period. Under these conditions, capital structure and profitability become key determinants of firm value. However, prior empirical studies report inconsistent findings, creating a research gap within the food and beverage subsector listed on the Indonesia Stock Exchange. This study aims to examine the effect of capital structure, measured by the Debt to Equity Ratio (DER), and profitability, proxied by Return on Assets (ROA), on firm value, represented by Price to Book Value (PBV), during the 2020–2024 period. A quantitative approach was employed using panel data regression with a Fixed Effect Model on nine firms selected through purposive sampling, based on secondary data from annual financial statements. The results indicate that DER has no significant effect on firm value, while ROA exerts a positive and significant influence. Simultaneously, both variables significantly affect firm value, with a coefficient of determination of 48.63%, supporting signaling theory by highlighting profitability as a primary signal for investors amid economic uncertainty.ABSTRAKIndustri food and beverage memiliki kontribusi penting terhadap perekonomian nasional, tetapi menghadapi tekanan akibat fluktuasi harga bahan baku dan peningkatan risiko keuangan, khususnya setelah pandemi COVID-19. Dalam kondisi tersebut, struktur modal dan profitabilitas menjadi faktor penentu nilai perusahaan. Namun, temuan empiris sebelumnya masih menunjukkan hasil yang beragam, sehingga menyisakan celah penelitian pada subsektor food and beverage di Bursa Efek Indonesia. Penelitian ini bertujuan menganalisis pengaruh struktur modal yang diukur dengan Debt to Equity Ratio (DER) dan profitabilitas yang diukur dengan Return on Assets (ROA) terhadap nilai perusahaan yang diukur menggunakan Price to Book Value (PBV) pada periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel Fixed Effect Model terhadap sembilan perusahaan terpilih berdasarkan purposive sampling dan data laporan keuangan tahunan. Hasil penelitian menunjukkan bahwa DER tidak berpengaruh signifikan terhadap PBV, sedangkan ROA berpengaruh positif dan signifikan. Secara simultan, kedua variabel berpengaruh signifikan terhadap nilai perusahaan dengan koefisien determinasi sebesar 48,63%, yang mendukung teori sinyal dalam pengambilan keputusan investor di tengah ketidakpastian ekonomi.
Pengaruh Rasio Beban Klaim dan Hasil Investasi terhadap Kinerja Keuangan Perusahaan Asuransi yang terdaftar di BEI Periode 2022-2024 Anggun Fitria Novianti; Fadila Siti Nuraeni; Djalaludin Akbar; Mutiara Hayandani; Alfiana Alfiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/05rsnb55

Abstract

This study aims to analyze the effect of the claim expense ratio and investment returns on the financial performance of insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Financial performance is measured using Return on Assets (ROA) as an indicator of company profitability. This study employs a quantitative approach with an explanatory method and utilizes secondary data obtained from companies’ annual financial reports. The study uses census sampling, in which all insurance companies listed on the IDX during the 2022–2024 period are included as the research sample. The dataset consists of 18 insurance companies observed over three years, resulting in 54 panel data observations. Data analysis is conducted using panel data regression after classical assumption tests, processed with EViews 12 software. The results indicate that the claim expense ratio has no significant effect on financial performance, while investment returns have a positive and significant effect on the financial performance of insurance companies
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (ROA) Pada Perusahaan Rumah Sakit yang terdaftar di BEI Periode 2020-2024 Mutiara Hayandani; Anggun Fitria Novianti; Fadila Siti Nuraeni; Djalalludin Akbar; Alfiana Alfiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s5f9m791

Abstract

This study aims to explore the impact of receivables rotation and inventory rotation on Return on Assets (ROA). The focus of this study is hospital companies listed on the Indonesia Stock Exchange (IDX). The population in this study includes all hospitals listed on the IDX from 2020 to 2024. The sampling methodology applied was purposive sampling, thus selecting a number of companies that met the research requirements. The research approach used a quantitative method with panel data regression analysis. The data used were secondary data taken from the company's annual financial reports. The regression model selection was carried out through the Chow test, the Hausman test, and the Lagrange Multiplier test, which indicated that the Random Effects Model (REM) was the most appropriate model. The findings of this study indicate that partially, receivables rotation has no significant impact on ROA, while inventory rotation has a positive and significant effect on ROA. Simultaneously, receivables rotation and inventory rotation have a significant effect on ROA. This research is expected to be useful for company management as a consideration in managing receivables and inventory to increase the company's profitability, as well as serve as a reference for further research in the financial field.
Pengaruh Loan To Deposit Ratio (LDR) Dan Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan Dimediasi Profitabilitas (ROA) Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Periode 2020-2024 Fadila Siti Nuraeni; Djalaludin Akbar; Mutiara Hayandani; Anggun Fitria Novianti; Alfiana Alfiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p5jxxk72

Abstract

This study aims to examine the influence of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on firm value with profitability (Return on Assets/ROA) as a mediating variable in commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The Indonesian banking industry faced significant challenges due to the COVID-19 pandemic, which affected liquidity, capital structure, and profitability. The data reveal that LDR fluctuated, declining in 2020–2021 as banks adopted a conservative stance to maintain liquidity, and rising again in 2022–2024 in line with economic recovery. DER remained relatively stable but showed a downward trend post-pandemic, reflecting stronger equity positions and improved liability management. Meanwhile, ROA consistently increased, indicating enhanced efficiency in asset utilization to generate profits. This research contributes theoretically to the development of financial management and banking studies, while providing practical implications for bank management, investors, and regulators in optimizing liquidity, leverage, and profitability strategies to enhance firm value. By emphasizing ROA as a mediating variable, this study addresses research gaps and offers empirical evidence on the simultaneous impact of LDR and DER on profitability and firm value in Indonesia’s major banks.
Co-Authors A Ratna Sari Dewi Abdul Basir Abdul Munim Al Basmeleh Achmad Abdul Azis Adam Devan Ferdian Adi Suroso Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Adzirah Muzaffirah Afrian Insan Kamil Aghnia Yasyfa Ai Malita Wulandari Al-Amin Ali Akbar Alma Aulia Siffa Almaira Sarah Junjunan Amira Muthi Ghassani Amiruddin Amiruddin Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Primafira Bumandava Eka Anggi Mahmuddin Anggi Mahmudin Anggun Fitria Novianti Anisa Roshy Rosdian Annisa Pratiwi Sundari Aprih Santoso Ardiani Ika Sulistyawati Ari Assrishan Sosh Mantoro Ari Purwanti Ari Purwanti Arif Budiarto Aris Kurniawan Asep Rizal Asep Rizal Asep Rizal Maulana Asep Saepuloh Asfahani Asfahani Aspiati Samiun Astri Astri Ayesa Aulia Sofwa Ayesa Sofwa Aulia Azmi Syarif Bambang Baren Sipayung Butar Butar, Ribka Sari Chairil Akhyar Chika Putri Irwanda Christine Riani Elisabeth Dava Indira Dandy Dede Gustian Dede Hertina Dewi Rachmania Dhafin Al-Rasyid Dhafin Al-Rasyid Dhafin Al-Rasyid Sastradireja Dini Mardiani Dini Nurhandayani Dipa Teruna Awaloedin Djalalludin Akbar Djalaludin Akbar Dwihandoko, Toto Heru Edy Susanto Eko Budi Lestari Elky Rimba Priatna Ellyta Ellyta Elsya Meida Arif Eni Rakhmawati Eris Sudarisman Erwin Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fadila Almahdali Fadila Siti Nuraeni Fadlillah Ramadhan Fajar Fajar Fajriani Azis Fajriani Azis Farida Farida Farini Limbong Fatimah Rahman Fiqi Ardi Abdurahman Masdar Fitriana Rakhma Dhanias Fitriansyah Fitriansyah Fredy Olimsar Frits Oscar Fanggidae Ghina Aulia Asy-syifa Ghulam Priyatna Yoniar Ghulam Yoniar Priatna H. Qur’ani Noor Hadi Purnomo Hadi Purnomo Hajar Chair Arrachman Hakim Hakim Hariandy Hasbi Hasyim, Abdul Malik Helin G Yudawisastra Heny Herawati Herawati Herawati Heri Setiawan Hermiyetti Hermiyetti Hesti Hisani Latifah Hamdah Hesty Erviani Zulaecha Humaidah Muafiqie I KADEK WIRA DHARMA PRAYANA Indra Krishernawan Intan Nur’aini Irma M Nawangwulan Irwan Moridu Iwan Harsono Iwan Maulana Iwan S Seber Jemmy Christian Rakinaung Kakaly, Sulastri Khoirul Umam Hasbiy Klemens Mere Klemens Mere Kurniati Karim Kylla Almira Rahma Fadzillah Lanina Pratiwi Listiana Sri Mulatsih Listiana Sri Mulatsih Liza Husnita Loso Judijanto M Ramadhika Gautama K Mahdi Maisya Hayina Zahra Maisya Hayina Zahra Zahra Maliha Rizka Humaira Mario Maulana Wardhana2 Mayndarto, Eko Cahyo Meilanie Tri Pratiwi Mila Salbiyah MISMIWATI, MISMIWATI MISMIWATI Moh Rohim Suharyadi Mohamad Zulman Hakim Mohammad Gifari Sono Mohammad Ramadhika Gautama Kartiwa Mohd Syahrin Muhamad Luthfi Mubarok Muhamad Stiadi Muhamad Zaki Muhammad Alfin Alfarizi Muhammad Asir Muhammad Azizi Muhammad Azizi Muhammad Irfan Fauzan Muhammad Luthfi Mubarrok Muhammad Saddam Ihza Husain Muhammad Shofan Ambiya Muhammad Shoffan Anbiya Muhammad Syafrie Muhammad Zaki Muhtar Sapiri Muklis Muklis Muslim Musran Munizu Mutiara Hayandani Nabila Zulfa Azizah Nafsa Qolbina Istigfari Nafsa Qolbina Istighfari Nayla Rubayyina Nugraha Nekky Rahmiyati Nersiwad Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nicko Albart Nilam Meylani Nira Destiani Dewi Nirsetyo Wahdi Nisa Febrianti Nopiyanti Rahmawati Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nurdjanah Hamid Nurhikmah Sibua Nuri Triani Anggraeni Nurjanna Ladjin Nurmawati Mambuhu Nurmawati Mambuhu Nurul Afifah Nurul Laily Oktaviana Oki Dwipurwani Pamungkas, Eko Wiji Panji Setia Meijaya Petrus Loo Pina Aulia Maharani Puji Afriyeni Pujiyanti Pujiyanti Rafli Maulana Yusuf Rafli Renaldi Rahma Khairunnisa Amalia Ratnawita Ratnawita Reihan Ahmad Nurhakim Reza Fahlevi Lubis Rezario Febrianta Chandra Rezki Akbar Norrahman Rianti Setyawasih Rihfenti Ernayani Rina Apriliani Rinovian Rais Ristati Ristati Rita Zulbetti Rizal Maulana Rizki Listyono Putro Rustan Rustan Sahari Sahari Saiful Bahri Salsha Dwi Agustien Samsul Akmal Samuel PD Anantadjaya Sanita Putri Sanita Putri Yaperta Sarah Mutia Azahra Selamat Muliadi Shanita Putri Yaperta Sinta Amalia Sinta Amelia sintesa, nika Sintia Anggraeni Siska Amelia Siti Kodariah Siti Mardiana Sri Hastutik Sri Wahyuningsih Sri Yulandasari Lajai Sri Yulandasari Lajai Mandam Srifatmawati Ahmad Sudarmanto, Eko Sugiartiningsih Sukriyadi Sulistyo Budi Utomo Suparjiman Susi Nurohimah Susilo Utomo Suwarsito Syahla Nur Fikriyyah Syamsuddin Syamsuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Teti Anggita Safitri, Teti Anggita Tini Kartini Titin Hartini Tris Sudarto Umi Setyorini Ummu Kalsum Upik Djaniar Vensy Vidya Wahidah Nazmi Lailia Wasifah Hanim Wenny Desty Febrian Febrian Wildan Fathil Padil Willson Gustiawan Yasir Maulana Yesi Amelia Yofy Syarkani Yudawisastra, Helin G. Yuyu Ruhayu