Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi EKONOMIKA SYARIAH : Journal of Economic Studies Journal of Economics, Entrepreneurship, Management Business and Accounting
Ravika Mutiara Savitrah
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 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.
Co-Authors Dian Fahira Irma Yuliani Muhammad Amin Novita Nurul Islami Wiwin Hartanto