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All Journal J-MAS (Jurnal Manajemen dan Sains) Jurnal Kreativitas PKM JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business JASS (Journal of Accounting for Sustainable Society) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan (JAK) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Economic Reviews Journal International Journal of Ethno-Sciences and Education Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) Fleksibel: Jurnal Pengabdian Kepada Masyarakat Amkop Management Accounting Review (AMAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JUAN: Jurnal Pengabdian Nusantara International Journal of Economics, Accounting, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Vicky Dzaky Cahaya Putra
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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 Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Pengaruh Return On Investment, Rasio Aktivitas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan: Studi Kasus pada Sektor Industri Tekstil yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Mitta Viriyanti; Vicky Dzaky Cahaya Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6897

Abstract

The purpose of this study is to determine the effect of return on investment, activity ratio, and company size on financial performance (case study in the textile industry sector listed on the Indonesia Stock Exchange for the period 2019-2023. This research uses a quantitative approach. The data analyzed is secondary data taken from annual financial reports. The sampling technique used in this study was to use the Non-Probability Sampling method with Purposive Sampling. The population in this study were all textile industry sectors listed on the IDX for the 2019-2023 period consisting of 19 companies. The samples used in this study were 6 textile companies. Return on Investment (ROI) partially has a positive effect on financial performance, while the activity ratio partially has no significant effect on financial performance, and company size partially has no significant effect on financial performance. Return on Investment, activity ratio and company size simultaneously have a significant positive effect on financial performance.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Dwiki Dimas Martama; Vicky Dzaky Cahaya Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11362

Abstract

This study aims to analyze the financial performance of pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period using financial ratio analysis, particularly liquidity and solvency ratios. This research employs a quantitative approach with a descriptive method. The data used are secondary data in the form of annual financial statements of pharmaceutical companies obtained from the Indonesia Stock Exchange. Liquidity is measured using the Current Ratio (CR), solvency is proxied by the Debt to Asset Ratio (DAR), and financial performance is measured by Return on Assets (ROA). The data analysis techniques include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that liquidity does not have a significant effect on the financial performance of pharmaceutical companies. In contrast, solvency has a negative and significant effect on financial performance. Simultaneously, liquidity and solvency have a significant effect on the financial performance of pharmaceutical companies listed on the IDX during the 2021–2023 period. These findings indicate that effective capital structure management and a balance between current assets and debt utilization play a crucial role in improving the profitability of pharmaceutical companies.
Analisis Pengelolaan Rasio Keuangan Berdasarkan Implementasi UU Nomor 1 Tahun 2022 pada Pemerintah Kabupaten Sukabumi Ahmad Zulkifly Salman; Vicky Dzaky Cahaya Putra
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11605

Abstract

This study aims to analyze financial ratio management based on the implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) in the Sukabumi Regency Government. The implementation of the HKPD Law has brought significant changes to the structure of the Regional Revenue and Expenditure Budget (APBD), particularly in the regional transfer mechanism such as the General Allocation Fund (DAU), which is divided into block grants and specific grants. These changes have implications for regional financial management patterns and fiscal performance as reflected in financial ratios. This research employs a descriptive method with a qualitative approach. The data consist of primary data obtained through interviews with officials of the Regional Financial and Asset Management Agency (BPKAD) of Sukabumi Regency and secondary data in the form of APBD realization reports for the fiscal years 2021–2024. The analysis uses financial ratio indicators, including the independence ratio, effectiveness ratio, efficiency ratio, expenditure harmony ratio, and Regional Original Revenue (PAD) growth ratio. The results indicate that the implementation of the HKPD Law affects the structure of regional revenues and expenditures and requires adjustments in fiscal management. Changes in the DAU mechanism and strengthened regulation of regional taxation present both challenges and opportunities to enhance fiscal capacity and regional independence. Therefore, adaptive financial management strategies are needed to ensure that the objectives of fiscal decentralization are optimally achieved.
Do Green Accounting Practices And Environmental Performance Enhance Firm Value ? Evidence From Profitability As A Moderating Factor (A Case Study Of Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024) Vega Nurhaliza; Vicky Dzaky Cahaya Putra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Green Accounting and Environmental Performance on Company Value with Profitability as a moderation variable. The study uses a quantitative approach with a causal-associative design. The research sample consisted of 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, which were selected using the purposive sampling method so that 80 observational data were obtained. Green Accounting is measured through environmental cost disclosure, environmental performance is measured using PROPER ratings, profitability is measured by Net Profit Margin (NPM), and company value is measured using Tobin's Q. Data analysis is performed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS version 27. The results of the study show that Green Accounting has a positive but insignificant effect on the company's value while environmental performance has a negative and significant effect on the company's value. In addition, profitability has no significant effect on the company's value. The results of the moderation test show that profitability is not able to moderate the influence of Green Accounting and environmental performance on company value. These findings indicate that the company's sustainability practices have not been fully responded to by the Indonesian capital market as a factor that increases the company's value. This research supports the theory of legitimacy, which states that companies' efforts to gain social legitimacy have not always been followed by an increase in the company's value.
Coaching Clinic on Community Service Proposal Development: An Approach to Increasing Grant Acceptance Success in Higher Education Institutions Vicky Dzaky Cahaya Putra; Titta Hartyana Sutarna; Amanda Aprilia Dwisanny; Deny A. Sopiyadin
International Journal of Ethno-Sciences and Education Research Vol. 6 No. 3 (2026): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v6i3.1347

Abstract

This study aims to analyze the effectiveness of coaching clinic activities in improving proposal quality and increasing the success rate of community service grant acceptance within higher education institutions. A qualitative approach with a descriptive-analytical design was employed. Data were collected through observations, documentation of proposals before and after the coaching clinic activities, and evaluations conducted by internal reviewers. Data analysis was carried out using content analysis techniques, with key indicators including the clarity of problem formulation, the relevance of research-based solutions, the level of innovation, the feasibility of outputs, and budget appropriateness. The results indicate that the coaching clinic had a significant impact on improving proposal quality and faculty participation. An increase in the number of submitted proposals was recorded, with 12 proposals successfully approved and 12 proposals passing the review stage, although several proposals remained in the draft phase. The intensive mentoring model based on continuous feedback, supported by an internal quality assurance mechanism, emerged as a key success factor. The novelty of this study lies in the implementation of a structured and sustainable coaching clinic model, which differs from conventional one-way training approaches. Therefore, strengthening assistance during the proposal finalization stage and developing a timeline-based monitoring system are recommended to ensure sustainability and optimize outcomes.
Program Edukasi dan Deteksi Dini Faktor Risiko Stunting Berbasis Gizi dan Sanitasi melalui Kolaborasi Strategis Antara Unjani Dengan Seskoad Galih Jatnika; Yuswandi Yuswandi; Agus Riyanto; Inmas Andi Sermoati; Vicky Dzaky Cahaya Putra; Titta Hartyana Sutarna
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 8 (2026): Volume 9 Nomor 8 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i8.26961

Abstract

ABSTRAK Stunting saat ini masih menjadi permasalahan prioritas nasional yang angkanya di tahun 2025 sebesar 19,8% yang mana belum mencapai target nasional sebesar 14% di tahun 2029. Cicalengka merupakan urutan ke-6 jumlah stunting terbanyak di wilayah Kabupaten Bandung. Permasalahan utama dalam penurunan stunting sering kali dipicu oleh kurangnya pemahaman masyarakat bahwa kondisi ini tidak hanya disebabkan oleh faktor asupan gizi, tetapi juga sangat dipengaruhi oleh faktor sanitasi dan juga adanya peran aktif kader yang terampil. Kegiatan pengabdian masyarakat ini untuk meningkatkan pemahaman ibu balita dan keterampilan kader kesehatan melakukan deteksi dini faktor risiko stunting serta penyediaan jamban sehat bagi warga Desa Babakan Peuteuy, Kecamatan Cicalengka, Kabupaten Bandung. Metode kegiatan dilaksanakan melalui pendekatan edukasi faktor risiko stunting yang diberikan kepada sebanyak 16 ibu balita dan pemberian pelatihan keterampilan deteksi dini faktor risiko stunting berbasis gizi dan sanitasi kepada sebanyak 12 orang kader kesehatan. Program edukasi dan pelatihan diberikan 3 sesi selama 45 menit untuk setiap sesi. Program peningkatan sanitasi dilakukan dengan memberikan bantuan fisik berupa bangunan fisik 3 bilik jamban sehat bagi warga.  Selanjutnya dilakukan skrining melalui penimbangan balita, pengukuran tinggi badan ibu balita dan pengisian lembar observasi 25 indikator faktor risiko stunting berbasis gizi dan sanitasi. Kegiatan pengabdian masyarakat ini terlaksana melalui kolaborasi strategis antara Universitas Jenderal Achmad Yani dengan Perwira Siswa Dikreg LXVII SESKOAD TA 2026. Hasil kegiatan didapatkan sebanyak 12 ibu balita atau sebesar 75% termasuk kategori risiko ringan dan sebanyak 4 ibu balita atau sebesar 25% termasuk kategori risiko menengah. Kegiatan edukasi mampu meningkatkan skor keterampilan dari 43% (kurang kompeten) menjadi 78% (kompeten) dalam melakukan observasi faktor risiko stunting pada kader kesehatan. Dapat disimpulkan bahwa kegiatan pengabdian ini dapat meningkatkan pemahaman ibu balita tentang faktor risiko stunting, peningkatan keterampilan kader kesehatan melakukan deteksi dini serta tersedianya bangunan jamban sehat untuk upaya menurunkan risiko stunting berbasis gizi dan sanitasi. Kata Kunci: Edukasi, Gizi, Ibu Balita, Kader Kesehatan, Sanitasi, Stunting.  ABSTRACT Stunting is currently still a national priority problem with a figure of 19.8% in 2025 which has not reached the national target of 14% in 2029. Cicalengka is the 6th highest rank of stunting in the Bandung Regency area. The main problem in reducing stunting is often triggered by a lack of public understanding that this condition is not only caused by nutritional intake factors, but is also greatly influenced by sanitation factors and the active role of skilled cadres. This community service activity is to improve the understanding of mothers of toddlers and the skills of health cadres in conducting early detection of stunting risk factors and providing healthy latrines for residents of Babakan Peuteuy Village, Cicalengka District, Bandung Regency. The activity method is implemented through an educational approach to stunting risk factors given to 16 mothers of toddlers and providing training on early detection skills for stunting risk factors based on nutrition and sanitation to 12 health cadres. The education and training program was given 3 sessions of 45 minutes for each session. The sanitation improvement program is carried out by providing physical assistance in the form of physical buildings of 3 healthy latrines for residents. Furthermore, screening was carried out through weighing toddlers, measuring the height of mothers of toddlers and filling out observation sheets of 25 indicators of stunting risk factors based on nutrition and sanitation. This community service activity was carried out through a strategic collaboration between Universitas Jenderal Achmad Yani and Perwira Siswa Dikreg LXVII SESKOAD TA 2026. The results of the activity obtained as many as 12 mothers of toddlers or 75% included in the mild risk category and as many as 4 mothers of toddlers or 25% included in the medium risk category. Educational activities were able to increase the skill score from 43% (less competent) to 78% (competent) in observing stunting risk factors in health cadres. It can be concluded this public service activity can improve the understanding of mothers of toddlers about stunting risk factors, improve the skills of health cadres in conducting early detection and the availability of healthy toilet buildings for efforts to reduce the risk of stunting based on nutrition and sanitation. Keywords: Education, Nutrition, Mother of Toddlers, Health Cadres, Sanitation, Stunting.
Consumer Behavior in the Era of Digital Transformation: A Global Research Perspective Vicky Dzaky Cahaya Putra; Ifan Wicaksana Siregar
International Journal of Economics Accounting and Management Vol. 2 No. 5 (2026): IJEAM - January 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i5.1786

Abstract

The objective of this study is to examine consumer behavior in the context of the digital era using a bibliometric methodology. The advent of the digital age has brought about a profound transformation in the manner in which customers engage with products, companies, and information. Within this particular context, the utilization of bibliometric research has emerged as a pertinent approach for discerning patterns, areas of research emphasis, influential contributors, and advancements pertaining to consumer behavior within the digital realm. This research methodology involves the acquisition of data from scholarly articles that are indexed in the Scopus database. The data is subsequently subjected to examination by bibliometric methods, including citation analysis, keyword analysis, and data visualization employing VOS Viewer. The anticipated outcomes of this investigation are poised to unveil evolutionary patterns in consumer behavior research within the context of the digital era, ascertain the most often discussed topics, and identify the principal contributors within this domain. The results obtained from this research can offer significant contributions to scholars, professionals in the business sector, and legislators in understanding the most recent advancements in consumer behavior inside the digital realm. The anticipated outcomes of this study are likely to contribute to an enhanced comprehension of the transformation in consumer contact within the digital era. Furthermore, these findings are predicted to have significant strategic consequences for businesses and marketing practices in this dynamic and evolving landscape
Utilization of an Odoo Enterprise-Based Enterprise Resource Planning Framework to Enhance the Achievement of Accounting Digitalization in the MSME Sector Vicky Dzaky Cahaya Putra; Dian Lestari
Amkop Management Accounting Review (AMAR) Vol. 6 No. 2 (2026): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i2.3957

Abstract

This study aims to analyze the utilization of an Odoo Enterprise-based Enterprise Resource Planning (ERP) framework in enhancing accounting digitalization within the Micro, Small, and Medium Enterprise (MSME) sector, particularly at Nyonyah Cake & Bakery. The research problem focuses on the continued use of manual financial recording systems based on Microsoft Excel, which resulted in reporting delays, risks of human error, low data integration, and limited access to real-time financial information. This study employed a qualitative approach using a descriptive method through observation, interviews, and documentation studies. The ERP implementation was carried out gradually over a two-month period using the Accounting, Sales, Purchase, and Inventory modules within Odoo Enterprise. The findings indicate that the implementation of the Odoo Enterprise-based ERP system significantly improved operational efficiency, accelerated financial recording and reporting processes, reduced data redundancy, and enhanced the accuracy and transparency of financial information. Furthermore, the system supported faster and more data-driven managerial decision-making through real-time information integration. This research also produced an adaptive and incremental ERP implementation model specifically designed to meet the operational needs of food-sector MSMEs.
Co-Authors Adi, Patria Prasetio Ahmad Zulkifly Salman Amanda Aprilia Dwisanny Amelia Setiawan Amelia Setiawan Anissa Yuniar Larasati Binekas, Bani Deny A. Sopiyadin Dian Lestari Dwiki Dimas Martama Eka Yulianti Galih Jatnika Ghea Revina Wigantini Hamfri Djajadikerta Harsono, Khaerunisa Hartika, Wiwi Hartikayanti , Heni Nurani Hartyana Sutarna, Titta Ifan Wicaksana Siregar Inmas Andi Sermoati Larasati, Anissa Yuniar Lestari, Dwi Indah Luthfiasari, Putri Aulia Mitta Viriyanti Mulyandini, Vita Citra Nidyanti, Adelia Nina Agustina Purwanto Purwanto Rahmah , Nunung Aini Rania Haulah Riyanto, Agus Rizki Indrawan Romli Romli Romli Romli, Romli Sastradipraja, Usman Silvia Ratna Dewi Sofia Windiarti Titta Hartyana Sutarna Vega Nurhaliza Vivi Vitriah Windiarti , Sofia Windiarti, Sofia Wiwi Hartika Wiwi Hartika Yuswandi Yuswandi