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All Journal JURNAL MANAJEMEN BISNIS Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Golden Ratio of Auditing Research Golden Ratio of Community Services and Dedication Golden Ratio of Data in Summary Golden Ratio of Taxation Studies
Rumasukun, Mohammad Ridwan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Exploring Corporate Finance Dynamics: A Qualitative Study on Capital Structure, Firm Value, and Dividend Policies Rumasukun, Mohammad Ridwan; Nochh, Muhammad Yamin
Golden Ratio of Finance Management Vol. 4 No. 1 (2024): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i1.463

Abstract

This qualitative study delves into the intricate dynamics of capital structure, firm value, and dividend policies within the realm of corporate finance. The research aims to explore the factors influencing financial decision-making processes and their implications for firm performance and shareholder wealth maximization. Adopting a systematic literature review approach, the study synthesizes existing theoretical frameworks, empirical evidence, and alternative perspectives to provide a comprehensive analysis of the chosen topic. The research methodology involves data collection through academic databases and scholarly sources, followed by thematic analysis to identify recurring themes and patterns in the literature. The findings highlight the multifaceted nature of financial decision-making, challenging traditional theories such as the irrelevance theory and emphasizing the significance of alternative perspectives such as the pecking order theory, signaling hypothesis, and clientele effect. Moreover, empirical evidence suggests nonlinear relationships between capital structure, firm value, and dividend policies, indicating the influence of contextual factors such as industry dynamics, regulatory environments, and market conditions. The implications drawn from this study extend to both academia and practical applications, emphasizing the need for a nuanced understanding of corporate finance dynamics to inform theory, practice, and policy in the field. By embracing interdisciplinary perspectives, methodological pluralism, and a forward-looking orientation, researchers and practitioners can contribute to the continued evolution of corporate finance theory and practice, ultimately driving innovation, efficiency, and sustainability in the corporate sector.
Developing Auditor Competencies through Continuous Training and Education Rumasukun, Mohammad Ridwan
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.384

Abstract

This study examines the development of auditor competencies through continuous training and education, focusing on the integration of digital literacy and emotional intelligence into training programs. It employs a synthesis of literature from diverse perspectives to explore theoretical and managerial implications. Theoretical implications highlight the need to expand traditional notions of auditor competence to include soft skills and behavioral competencies, emphasizing the importance of emotional intelligence in auditor-client relationships and digital literacy in navigating digital audit environments. Organizational factors influencing competency development are also identified, with a focus on the role of leadership styles, organizational culture, and learning climate. Managerial implications suggest the recalibration of training programs to prioritize holistic competency development, including digital literacy and emotional intelligence. Organizational leaders are urged to champion digital transformation initiatives and foster a culture of continuous learning and innovation. Mentorship programs and communities of practice are proposed as means to facilitate knowledge sharing and professional development. Overall, this study provides insights for both theoretical understanding and managerial practice in enhancing auditor competencies to meet the challenges of the contemporary business environment.
Facing Economic Uncertainty: Adaptive Audit Strategies Rumasukun, Mohammad Ridwan
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.391

Abstract

: This qualitative study delves into adaptive audit strategies amid economic uncertainty to investigate auditors' navigation of uncertain economic landscapes. Through a systematic review of relevant literature, employing purposive sampling and thematic analysis, the research aims to uncover key insights. Findings reveal that auditors deploy various adaptive practices, including integrating data analytics and advanced technologies, adopting risk-based auditing approaches, and utilizing scenario planning techniques. These strategies enhance audit quality, efficiency, and effectiveness by identifying patterns, prioritizing audit procedures, and assessing financial resilience. Challenges such as data privacy concerns and the need for technical expertise are identified. Future research opportunities include exploring the impact of emerging technologies on audit practices and assessing auditors' role in environmental, social, and governance factors. Overall, the study underscores the importance of agility, innovation, and adaptability in contemporary audit practices, offering valuable insights for auditors and organizations confronting economic uncertainty.
A Qualitative Exploration of Community Integration in SME Management Strategies Rumasukun, Mohammad Ridwan; Noch, Muhammad Yamin; Putra, Aditya Halim Perdana Kusuma
Golden Ratio of Community Services and Dedication Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v4i2.582

Abstract

This qualitative study aims to explore community integration within Small and Medium Enterprises (SMEs) and its implications for organizational success and societal well-being. The research methodology involved a systematic literature review, employing thematic analysis and constant comparison to synthesize existing literature on the topic. Key themes emerged regarding strategies employed by SMEs to foster community integration, including Corporate Social Responsibility (CSR) initiatives, stakeholder engagement, and collaboration with local institutions. The findings underscore the pivotal role of CSR practices in building trust and fostering long-term relationships with stakeholders. Additionally, stakeholder engagement strategies were identified as essential for involving community members in decision-making processes and co-creating solutions that address local needs. Collaboration with local institutions emerged as critical for promoting knowledge transfer, capacity building, and socio-economic development within communities. The study highlights the importance of community integration as a strategic imperative for SMEs, emphasizing the need for further research to explore the mechanisms and outcomes of community integration in different contexts.
Building Stronger Communities: Integrating Financial Resources for SME Empowerment Noch, Muhammad Yamin; Rumasukun, Mohammad Ridwan
Golden Ratio of Community Services and Dedication Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v4i2.585

Abstract

This literature review explores the integration of financial resources as a catalyst for empowering small and medium enterprises (SMEs) and fostering sustainable development. The study aims to examine key themes, methodologies, and findings from existing literature to elucidate the significance of diverse funding sources and collaborative partnerships in facilitating SME access to finance and promoting entrepreneurship. A comprehensive review of scholarly articles, theoretical frameworks, and empirical studies was conducted to synthesize insights into the integration of formal and informal financing options, their impact on SME empowerment, and implications for sustainable development. The findings highlight the importance of diversifying funding sources, optimizing capital structures, and fostering strategic partnerships among policymakers, practitioners, and stakeholders to create an enabling environment conducive to SME growth, resilience, and long-term sustainability. Key themes include the role of formal sources such as bank loans and venture capital, as well as informal sources including angel investors and community-based funds, in providing SMEs with access to capital for growth and innovation. Moreover, the study underscores the multifaceted contributions of SMEs to community development, social cohesion, and environmental stewardship, emphasizing the need for holistic approaches to SME empowerment that integrate economic, social, and environmental dimensions of sustainable development. The findings contribute to academic discourse and inform policymakers, practitioners, and business leaders about the importance of integrating financial resources for SME empowerment and advancing broader sustainable development goals.
Innovative Approaches to SME Management: A Qualitative Review of Community Integration Noch, Muhammad Yamin; Rumasukun, Mohammad Ridwan
Golden Ratio of Community Services and Dedication Vol. 3 No. 2 (2023): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v3i2.600

Abstract

This study explores the role of community integration in Small and Medium Enterprises (SMEs) management, aiming to understand its impact on organizational resilience, innovation, and marketing effectiveness. Adopting a qualitative approach, the research employs semi-structured interviews and document analysis to gather data from diverse SMEs. Thematic analysis is utilized to identify patterns and themes in the data, facilitating the exploration of community integration dynamics and outcomes. The findings reveal that community integration enhances SMEs' access to resources, knowledge, and support systems, thereby contributing to their resilience and innovation capabilities. Moreover, active engagement with the local community positively influences SME marketing effectiveness and brand perception, fostering customer loyalty and market competitiveness. The study underscores the importance of strategic community engagement initiatives in creating shared value for both SMEs and their communities, emphasizing the need for tailored approaches that align with local contexts and stakeholder expectations. Overall, the research highlights the multifaceted nature of SME-community relationships and their implications for organizational strategy and societal impact.
Strengthening Communities through SME Development: A Qualitative Analysis of Management Strategies Rumasukun, Mohammad Ridwan; Noch, Muhammad Yamin
Golden Ratio of Community Services and Dedication Vol. 3 No. 2 (2023): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v3i2.603

Abstract

This research investigates the management strategies employed by Small and Medium-sized Enterprises (SMEs) to strengthen communities and contribute to sustainable growth. The study adopts a qualitative approach, conducting a comprehensive literature review to explore the intricate interplay between SME development and community strengthening efforts. Data collection involves systematic search and retrieval of scholarly articles, books, and reports from academic databases, with a focus on peer-reviewed publications addressing SME management strategies, community development, and relevant theoretical frameworks. Thematic analysis is utilized to identify key themes, patterns, and insights from the literature, shedding light on the role of SMEs in fostering social capital formation, entrepreneurial orientation, and participation in networks. The findings underscore the significant contributions of SMEs to social capital formation within communities through engagement in local networks, participation in community-based initiatives, and commitment to corporate social responsibility (CSR) practices. Additionally, the study highlights the instrumental role of entrepreneurial orientation in driving SME growth and innovation, as well as the importance of SME networks and clusters in facilitating knowledge exchange, collaboration, and collective learning. The research provides theoretical insights into social capital theory, entrepreneurial behavior, and network dynamics, while offering practical implications for SMEs, policymakers, and community stakeholders to promote inclusive growth and socio-economic progress within local communities.
Sustainable Development from Within: Empowering Communities through Financial Empowerment and SME Support Noch, Muhammad Yamin; Rumasukun, Mohammad Ridwan
Golden Ratio of Community Services and Dedication Vol. 3 No. 1 (2023): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v3i1.604

Abstract

This study explores the intersection of SME development, community empowerment, and financial support mechanisms, aiming to uncover insights for fostering inclusive economic growth and resilience within grassroots communities. Employing a qualitative research approach, the study conducts a systematic literature review to analyze scholarly works, theoretical perspectives, and empirical studies related to the topic. The literature selection process involves searching academic databases and employing snowball sampling techniques to ensure comprehensive coverage. Data collection entails critical reading, note-taking, and coding of textual data, with NVivo software used for data organization. Thematic analysis is employed to identify recurring themes and theoretical frameworks across the literature, shedding light on the transformative potential of financial support programs for SMEs. The study highlights the pivotal role of microfinance, venture capital, and government subsidies in addressing funding constraints faced by SMEs, while also recognizing challenges such as high-interest rates and bureaucratic inefficiencies. Moreover, it underscores the importance of community empowerment in shaping the enabling environment for entrepreneurship and economic growth. Empowered communities are better positioned to leverage external resources and initiatives for collective benefit, thereby enhancing resilience and well-being. The findings emphasize the need for targeted interventions, institutional reforms, and partnerships to promote SME development and community empowerment effectively.
The Role of Community Engagement in SME Management: A Qualitative Synthesis Rumasukun, Mohammad Ridwan; Noch, Muhammad Yamin
Golden Ratio of Community Services and Dedication Vol. 3 No. 1 (2023): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v3i1.605

Abstract

This research investigates the role of community engagement in Small and Medium Enterprises (SMEs) management. Utilizing a qualitative synthesis of literature, the study aims to explore various approaches, strategies, and implications of community engagement for SMEs. Through an in-depth analysis of existing research, including scholarly articles, books, and reports, the research elucidates the diverse methods employed by SMEs to engage with their communities, such as corporate social responsibility (CSR) initiatives, stakeholder partnerships, and participatory decision-making processes. The findings reveal that effective community engagement enables SMEs to access local resources, networks, and knowledge, thereby enhancing their competitiveness and resilience in the market. Additionally, community engagement fosters trust, goodwill, and social capital, leading to increased customer loyalty, positive reputation, and improved financial performance for SMEs. However, the research also identifies challenges and complexities associated with community engagement, including limited resources, cultural differences, and stakeholder dynamics. Moving forward, the study emphasizes the need for a multi-perspective approach to further explore and understand the mechanisms underlying community engagement in SME management. Practical implications include the importance of adopting context-specific strategies and building internal capacity for effective community engagement. The research contributes to advancing knowledge in the field of SME management by providing insights into the significance of community engagement for organizational success and sustainability.
Circular Economy Integration in Supply Chain Management: A Strategic Response to SDG 12 Rumasukun, Mohammad Ridwan
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1935

Abstract

This study examines the integration of circular economy (CE) principles into supply chain management (SCM) as a strategic response to Sustainable Development Goal 12 (SDG 12) on responsible consumption and production. Using a qualitative literature-based approach, the research synthesizes recent theoretical advancements and empirical evidence to explore how CE reshapes supply chain structures, operational processes, and sustainability outcomes across global industries. The findings reveal that CE provides a regenerative framework that redefines traditional linear systems by promoting closed-loop material flows, eco-design, reverse logistics, and collaborative multi-stakeholder networks. The study further identifies key enablers—including digital technologies, regulatory pressures, and leadership commitment—that enhance the feasibility and scalability of circular supply chain practices, while highlighting persistent barriers such as infrastructural limitations, financial constraints, and fragmented policy environments. The analysis demonstrates that CE integration not only contributes to environmental performance and resource efficiency but also strengthens organizational resilience, innovation capacity, and long-term competitiveness. From a theoretical perspective, the study advances sustainability and operations management literature by illustrating how CE functions as a structural mechanism for achieving SDG 12. From a managerial perspective, the results underscore the need for strategic alignment, investment in digital capabilities, and cross-sector collaboration to support effective circular transitions. Overall, the study positions circular supply chain management as a critical pathway for accelerating global sustainability transformations and calls for continued research and policy coordination to deepen and institutionalize circular practices.
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Noch, Muhammad Yamin Nochh, Muhammad Yamin