Article Per Year (5 Year)
p-Index From 2021 - 2026
1.126
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Creative Power and Ambition (JCPA) Menulis: Jurnal Penelitian Nusantara
Ravika Mutiara Savitrah
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Dampak Implementasi Sistem Just In Time terhadap Efisiensi Biaya dan Produktivitas Tenaga Kerja pada Usaha Penggilingan Padi Skala UKM (Studi Kasus UD. Suka Kerja) Dian Fahira; Ravika Mutiara Savitrah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3040

Abstract

Business competition requires firms to improve productivity and efficiency to remain competitive. One strategy that can be adopted is the Just In Time (JIT) system, which emphasizes demand-based production and inventory minimization. This study analyzes the implementation of JIT and its impact on cost efficiency and labor productivity at UD. Suka Kerja, a small and medium-sized rice milling enterprise. Prior studies on JIT largely focus on large-scale manufacturing firms and operational efficiency, while empirical evidence on partial JIT implementation in SMEs, particularly its implications for labor productivity, cost control, and worker welfare, remains limited. This study employs a qualitative case study approach supported by quantitative performance analysis. Data were collected through observation, interviews, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldana with triangulation of sources and techniques. The findings indicate that although JIT implementation at UD. Suka Kerja remains partial and transitional, as reflected by residual inventory from previous periods and workflow adjustments, it has contributed positively to operational performance. Total production costs decreased by 1.35%, production cost productivity increased from 0.0000671 kg/IDR to 0.0000714 kg/IDR, and production efficiency reached 104.9% relative to the pre-JIT standard. In addition, working hours were reduced by 27.2%, resulting in a 32% increase in labor productivity. Cost control contributed dominantly to profit growth, accounting for 84.49% of the increase in net profit. However, these performance improvements were accompanied by social trade-offs, particularly reduced working hours and worker income, which affected labor acceptance of the JIT system. The findings suggest that while JIT enhances efficiency and financial performance in SMEs, its successful implementation requires alignment with human resource management policies to ensure balanced outcomes between operational efficiency and worker welfare.
Developing A Web-Based Application for Enhanced Transparency and Accountability of Financial Management in A School Cooperative Context Novita Nurul Islami; Ravika Mutiara Savitrah; Wiwin Hartanto
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1041

Abstract

Purpose – Previous reports noted issues relating to transparency and accountability in the management of school cooperatives due to system errors, inefficiency, and limited real-time tracking with manual record-keeping of financial transactions. This study presents an application geared to tackle such challenges and lay the groundwork for further development in managing co-op financial needs. Design/methodology/approach – A Design and Development Research (DDR) approach was used along with the Software Development Life Cycle (SDLC) with the Waterfall model. Data collection involved observations, interviews, documentation review, and questionnaires. The system was developed through five phases: analysis, design, implementation, testing, and maintenance, all of which were carried out with the aid of this survey. The evaluation involved two information technology experts who were complemented by two accounting specialists. It included feasibility and user-driven usability assessments through a five-point Likert-scale instrument with five participants. Evaluations of transaction processes and financial reporting times before and after the application’s launch were used to track operational metrics over 30 transactions. Finding/Results – The findings suggest that the application is highly feasible in context and received very positive feedback throughout the limited testing. Feasibility of technology increased from 90% to 97.5%, while financial and accounting feasibility increased from 89.06% to 96.88%. Usefulness and satisfaction reached 98.18%. Operational appraisals also found time-related benefits in processing transactions and decent financial reporting. Originality/Value – This is an original study which optimizes accounting information system, real-time reporting, and inventory management a web-based solution. The researchers address only modest operational performance measures in to complement perception-based assessments in a small-scale environment
Young Muslim Consumer Behavior on Digital Platform: What can be Learned for Developing Halal Product? Irma Yuliani; Muhammad Amin; Ravika Mutiara Savitrah
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v7i2.7576

Abstract

Indonesia memiliki peluang besar dalam pengembangan produk halal dan merupakan negara dengan konsumsi online terbesar di Asia. Penelitian ini bertujuan untuk mengobservasi perilaku konsumsi generasi muda muslim Indonesia pada platform digital. Penelitian berkaitan dengan perilaku konsumsi pada platform digital telah menunjukkan hasil yang cukup signifikan, namun akademisi dan praktisi yang peduli dalam pengembangan produk halal masih sedikit. Sehingga penting untuk memahami perilaku konsumen agar dapat menyasar konsumen yang tepat. Penelitian ini dikembangkan berdasarkan Theory of Planned Behavior serta memanfaatkan data primer yang diperoleh melalui kuesioner.  Sebanyak 155 responden generasi muda muslim dipilih melalui teknik accidental sampling dan dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa perilaku konsumen pada platform digital dipengaruhi oleh Attitude, Perceived behavior control, Recreation orientation, dan Promotion. Sementara itu, subjective norm, Religiosity dan Perceived Benefit merupakan alasan sekunder yang membuat mereka memilih platform digital. Hasil statistik ini menunjukkan bahwa konsumen di era digital sangat sensitif terhadap harga yang lebih murah. Selain itu, berbagai layanan tambahan yang disediakan oleh platform digital seperti pembayaran di tempat (COD) memudahkan mereka untuk memenuhi kebutuhan konsumsinya. Oleh karena itu, berdasarkan temuan tersebut, penting bagi produk halal untuk mengembangkan platform digital yang mampu memberikan layanan tambahan yang berguna untuk meningkatkan kenyamanan dan kepuasan pelanggan.Indonesia have great opportunity for halal product developments and the largest online consumption in asia. This study aims to observe the consumption behavior of young muslim through digital platforms. Research related to consumer behavior has revealed a significant result on digital platform, however the academics and practitioners who are concerned in the halal product development are few. Therefore, it is important to understand consumer behavior in targeting the right consumers. This research is developed based on theory of planned behavior and used primary data obtained through questionnaire. 155 young muslim respondents selected with accidental sampling techniques and analyzed using partial least squares structural equation modeling as the data processing tools. The results show that consumer behavior in  digital platforms is influenced by Attitude, Perceived behavior control, Recreation orientation, and Promotion. Meanwhile, subjective norm, Religiosity and Perceived Benefit are secondary reasons they choose digital platforms. This statistical results explain that the consumers in the digital era are sensitive to lower price. In addition, various supplementary services provided by digital platforms such as paylater payments make it easy for them to satisfy their consumption. Therefore, based on the findings, it is important for halal products to develop a digital platform that is able to provide useful supplementary services to increase customer convenience and satisfaction.
Digitalisasi Pencatatan Arus Kas dalam Trandisi Kompolan: Upaya Transparansi dan Akuntabilitas Keuangan Makkiyah Makkiyah; Latifa Latifa; Ravika Mutiara Savitrah
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 3 (2026): Agustus
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i3.12400

Abstract

This community service program focuses on implementing a cash flow recording system in the kompolan tradition in Guluk-Guluk Timur Hamlet, Sumenep Regency. The kompolan tradition is a social practice of the Madurese community that emphasizes the values of mutual cooperation and religiosity. Members gather regularly for religious activities while also collecting joint funds that are used for social purposes, such as charity, building worship facilities, or other community activities. However, the current financial recording is still conducted manually in a simple and unstructured manner. This condition poses risks of data loss, inaccuracies, and a lack of transparency in financial management. Through this program, a more organized cash flow recording system is introduced, adopting the principles of Islamic accounting. The method applied is Participatory Action Research (PAR), which directly involves the community from problem identification and needs mapping to implementation and evaluation. The service is delivered by providing training for kompolan administrators on simple, clear, and easy-to-understand cash flow recording techniques. It is expected that the implementation of this system will improve transparency and accountability in managing the financial activities of the kompolan. In the future, the program can be further developed by providing a simple digital application to make the cash flow recording process more effective, efficient, and accessible to both administrators and community members.
Strategi Komunikasi Pemasaran Sosial dalam Meningkatkan Partisipasi Masyarakat pada Program PTSL (Pendaftaran Tanah Sistematis Lengkap) di Desa Jombang Kabupaten Jember Widya Gita Budiono; ST. Ana Khoridotul Afifah; ST. Nurkholifah; Ravika Mutiara Savitrah
JURPIKAT Vol 7 No 3 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i3.3452

Abstract

Pendaftaran Tanah Sistematis Lengkap (PTSL) adalah program yang dijalankan pemerintah dengan tujuan memberi jaminan hukum dan perlindungan bagi masyarakat atas hak tanah mereka dengan melakukan pendaftaran tanah secara teratur dan terorganisir. Kurangnya pemahaman warga Desa Jombang, Kabupaten Jember, tentang manfaat, langkah-langkah, persyaratan, serta peran mereka menjadi masalah utama dalam pengabdian ini. Kegiatan bertujuan untuk menerapkan strategi komunikasi pemasaran sosial agar meningkatkan pemahaman, kesadaran, pengetahuan, dan keterlibatan masyarakat. Metode pelaksanaannya terdiri dari beberapa tahap, yaitu persiapan awal, bekerja sama dengan pemerintah desa, penyuluhan dan diskusi interaktif di Balai Desa, penginputan data tanah, serta evaluasi. Kegiatan ini memberikan dampak nyata dengan meningkatkan pemahaman masyarakat tentang proses pendaftaran, dokumen persyaratan, manfaat memiliki kepastian hukum, serta biaya yang diperlukan dalam program PTSL. Digitalisasi data dan proses validasi administrasi juga meningkatkan transparansi serta membantu meminimalkan kesalahan dalam pengelolaan bidang tanah. Strategi ini membantu menjaga keberlangsungan PTSL secara jelas dan terbuka di Desa Jombang.
Green Accounting And Social Development Goals (Sdg’s): Kitchenham Systematic Literature Review (SLR) Approach Ravika Mutiara Savitrah; Makkiyah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

The rapid development of the industry will be followed by various haunting social impacts. Currently, environmental issues that cause climate change are a major challenge that needs to be addressed systemically. This is what encourages the emergence of a new paradigm in accounting known as green accounting (GA). The concept of GA emphasizes every company to not only be profit-oriented but also must prioritize the balance of the triple bottom line, namely profit, people, planet. The emergence of GA is in line with the goals of the social development goals (SDG's), namely the global sustainable development agenda to realize the welfare of society by prioritizing the preservation of the earth, in this case the environment. This research aims to provide an overview of the development and application of GA in companies and explain how GA contributes to realizing the goals of the SDG's. This research is a qualitative study using the kitchenham systematic literature review (SLR) approach where the literature used comes from Scopus indexed articles from 2017-2023 obtained through google scholar, science direct, emerald, springer, Scopus, and so on. The literature was selected by entering several keywords that have been determined by the researcher. Based on the results of the systematic literature review that has been carried out, the concept of GA has developed in various types of applications in various industries. Familiar types of GA applications are CSR implementation, CSR reporting, and sustainability reporting. In addition, currently, the application of GA is starting to develop more specifically reporting carbon gas emissions and the greenhouse effect in certain industries. In addition to contributing to accelerating the achievement of the SDG's program, various forms of GA implementation also have a positive impact on the company's financial performance
Penguatan Tata Kelola Program PTSL Melalui Sosialisasi Dan Strategi Komunikasi Di Desa Badean Kecamatan Bangsalsari Jember Ravika Mutiara Savitrah; As’ari Yasir; Ryan Aditiya Pratama; Fakhrul Raihan Nasir
Menulis: Jurnal Penelitian Nusantara Vol. 2 No. 9 (2026): Menulis - September
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v2i9.1546

Abstract

Program Pendaftaran Tanah Sistematis Lengkap (PTSL) merupakan upaya pemerintah dalam mempercepat pendaftaran tanah dan memberikan kepastian hukum kepada masyarakat. Pelaksanaan PTSL di tingkat desa melibatkan Kantor Pertanahan, pemerintah desa, Pokmas, dan masyarakat sehingga membutuhkan koordinasi serta komunikasi yang efektif. Kegiatan pengabdian ini bertujuan memperkuat tata kelola PTSL melalui sosialisasi dan strategi komunikasi di Desa Badean, Kecamatan Bangsalsari, Kabupaten Jember. Metode yang digunakan adalah pendekatan deskriptif-partisipatif melalui identifikasi kondisi, koordinasi, sosialisasi dan penyuluhan, pendampingan, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan bahwa sosialisasi membantu meningkatkan pemahaman masyarakat mengenai tahapan, persyaratan, dan administrasi PTSL. Pemanfaatan grup WhatsApp, banner, pengajian, dan kegiatan sosial turut memperluas penyampaian informasi serta mendukung komunikasi dua arah. Dari target sekitar 1.000 bidang, sebanyak 958 bidang atau 95,8% telah mencapai tahap penyelesaian. Penguatan koordinasi, komunikasi, dan pembagian peran antaraktor menjadi faktor penting dalam mendukung tata kelola dan keberlanjutan pelaksanaan PTSL di Desa Badean.
Co-Authors As’ari Yasir Dian Fahira Fakhrul Raihan Nasir Latifa Latifa Makkiyah Makkiyah Makkiyah Muhammad Amin Novita Nurul Islami Ryan Aditiya Pratama ST. Ana Khoridotul Afifah ST. Nurkholifah Widya Gita Budiono Wiwin Hartanto Yuliani, Irma