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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Gemilang: Jurnal Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Asian Journal of Management, Entrepreneurship and Social Science
Riezky Amalia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pelatihan Akuntansi Terapan Berbasis Android Pada UMKM Anggota KADIN Kota Malang Kartika Dewi Sri Susilowati; Nur Indah Riwajanti; Riezky Amalia; Muhammad Muwidha; Hari Purnomo
Ekobis Abdimas Vol 2 No 1 (2021): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.2.1.3899

Abstract

Sektor Usaha Mikro, Kecil dan Menengah (UMKM) mempunyai peranan yang penting dan strategis dalam pembangunan nasional. Akan tetapi, sektor ini juga menghadapi berbagai masalah seperti minimnya penguasaan teknologi modern, akses pasar, akses permodalan, kualitas SDM yang lemah, ketidakmampuan dalam menyusun laporan keuangan dan lain-lain. Berbagai upaya sudah banyak dilakukan oleh pemerintah untuk meningkatkan kesejahteraan UMKM diantaranya dengan mengucurkan dana kredit/ pinjaman murah untuk membantu permodalan usaha, namun hanya sebagian kecil saja yang bisa memanfaatkannya. Hal ini karena terkendala persyaratan pemberi kredit/pinjaman yang tidak mampu dipenuhi oleh UMKM, diantaranya adalah ketersediaan laporan keuangan. Keberadaan laporan keuangan sangat dibutuhkan untuk menjelaskan bagaimana kondisi keuangan usaha mereka saat ini dan juga di masa mendatang. Berkenaan dengan hal tersebut, maka kegiatan Pengabdian Kepada Masyarakat (PkM) ini dimaksudkan untuk memberikan pelatihan kepada UMKM untuk membuat dan menyusun laporan keuangan yang sesuai Standar Akuntansi Keuangan (SAK) EMKM (Entitas Mikro, Kecil dan Menengah) menggunakan aplikasi Lamikro. Aplikasi LAMIKRO (Laporan Akuntansi Usaha Mikro) ini adalah aplikasi penyusunan laporan keuangan berbasis Android yang dibuat dan dikembangkan oleh Kementrian Koperasi dan Usaha Kecil dan Menengah. Aplikasi Laporan Akuntansi Keuangan ini memungkinkan pengguna dapat membuat laporan keuangan dengan lebih cepat dan efisien. Aplikasi pembukuan ini dapat diakses kapan saja & di mana saja serta fleksibel dengan banyak pilihan berbasis pengguna.
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Umur Listing dan Jumlah Dewan Komisaris Independen Terhadap Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI 2017-2021 Okvrisha Dwita Rustoputri; Riezky Amalia; Sumiadji Sumiadji
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.883

Abstract

The purpose of this research was to examine the variables that effect the timeliness of corporate internet reporting in manufacturing companies on the IDX in 2017-2021. This research used the variables of public ownership, company size, age of listing and the number of independent commissioners as the independent variables and the timeliness of corporate internet reporting as the dependent variable. This research used the method of determining the sample by purposive sampling and the final sample size obtained was 17 companies. The data collection method used secondary data which is then analyzed by logistic regression analysis. The result of this research showed that partially the number of independent comissioner variable had a significant effect on timeliness of corporate internet reporting. The variable of company size, public ownership, and age of listing had no significant effect on timeliness of corporate internet reporting. Simultaneously, the variables of public ownership, company size, age of listing and the number of independent comissioner simultaneously had no significant effect on the timeliness of corporate internet reporting. The results of this research are expect to be a reference for further research and other users of financial information in understanding the factors that effect the timeliness of corporate internet reporting.
Risk Stewardship of Sindhung Warih Value in Sustainable Village Own Enterprise Amerieska, Siti; Anik Kusnawati; Andi Kusuma; Riezky Amalia
Asian Journal of Management, Entrepreneurship and Social Science Vol. 5 No. 01 (2025): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

The purpose of this study is to explore risk management practices at Village Own Enterprise (VOE) . The qualitative research method in this research uses an explanatory case study approach . The analytical tool used is Stewardship Theory and PP No. 11 of 2021 concerning VOE and Enterprise Risk Management (ERM) to map the risks that occur in VOE The results of this study there are four types of risk namely; the first is strategic risk with indicators of governance, planning risk, market risk. The second is operational risk which consists of human resource risk, how monitoring and controlling are carried out. The three financial risks, in this case accounting and reporting, are processes that cannot be separated from fraud risk. The four sustainability risks are important by instilling risk awareness and supporting the mission of socio-cultural and environmental preservation in village communities. The research contribution provides guidance on what risks are faced by VOE as well as providing solutions on how VOE can survive and even their sustainability can be beneficial for the welfare of the community. There are 6 (six) VOE Sustainability values, consist of (1) Governance & Leadership Commitment, (2) Economic & Empowering Local Assets, (3) Stewardship cultural sindhung warih & Human Empowering, (4) Innovative, Network & Mutual Collaboration; (5) Environmin & Ecosystem Digitalize; (6) Risk Awareness & Compliance.
Analisis Return on Investment (ROI) Digital pada UMKM: Sebuah Pendekatan Metodologis Riezky Amalia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): 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.v6i10.5115

Abstract

As productive economic enterprises owned by individuals or individual business entities, MSMEs are faced with the reality where digital technology is developing increasingly rapidly, which forces them to immediately carry out digital transformation to achieve business growth and sustainability. Investments in digital technology, from digital marketing to the use of e-commerce platforms, have become important to maintain the competitiveness of MSMEs in an increasingly competitive market. In carrying out digital transformation, MSMEs need to measure and assess the performance of digital investments by comparing the profits obtained from the investment against the costs incurred in the process of digitizing their business. This is the main challenge faced by MSMEs in measuring the effectiveness of their digital investments. This is where the concept of Return on Investment (ROI) becomes very relevant. In this research, it was found that calculating digital ROI requires careful planning and continuous evaluation so that MSMEs can make the right decisions regarding the technology they invest in, both short-term and long-term calculations. Increasing ROI requires a strategic approach that involves reducing costs, increasing revenue, monitoring performance, and utilizing technology and automation that is appropriate to the business being run, through a combination of digitalization strategies, product innovation, good customer service, operational efficiency, and creative marketing. By optimizing every element in investment, it is ensured that every rupiah invested provides maximum returns. By implementing these strategies, MSMEs can increase their competitiveness in the market, strengthen relationships with customers, to increase the competitiveness and sustainability of their business.
ANALISIS STRATEGI PENGEMBANGAN BISNIS DIMSUM UMAYUMCHA MENGGUNAKAN SWOT DAN MATRIKS QSPM Masjiddi Paksia; Nur Indah Riwajanti; Riezky Amalia
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 Mei 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.7046

Abstract

Penelitian ini bertujuan merumuskan strategi pengembangan bisnis untuk meningkatkan daya saing Usaha Dimsum Umayumcha di Kota Malang. Metode yang digunakan adalah deskriptif kualitatif dengan teknik purposive sampling. Pengumpulan data dilakukan melalui wawancara, kuesioner, dan dokumentasi. Analisis data meliputi SWOT, matriks IFAS dan EFAS, Grand Strategy Matrix, serta QSPM. Hasil SWOT menunjukkan kekuatan pada cita rasa khas dan loyalitas pelanggan, serta peluang ekspansi usaha dan tren makanan cepat saji. Kelemahan meliputi manajemen persediaan, staf baru, pencatatan manual, dan komunikasi internal. Ancaman mencakup persaingan ketat, fluktuasi harga bahan baku, dan perubahan preferensi konsumen. Strategi prioritas berdasarkan QSPM adalah pengembangan pasar dengan nilai TAS tertinggi 6,75, mencakup pembukaan cabang baru, promosi digital, peningkatan layanan, dan inovasi produk. Hasil penelitian ini diharapkan menjadi masukan strategis bagi UMKM kuliner dalam meningkatkan daya saing.
Co-Authors Andi Kusuma Anik Kusnawati Hari Purnomo Kartika Dewi Sri Susilowati Masjiddi Paksia Muhammad Muwidha Nur Indah Riwajanti Okvrisha Dwita Rustoputri Siti Amerieska Sumiadji Sumiadji