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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Studi Komunikasi Journal of Accounting Science Distribusi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JASF (Journal of Accounting and Strategic Finance) Informatics and Digital Expert (INDEX) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen, Akuntansi, Ekonomi Dharma Ekonomi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Khodijah, Amalia Siti
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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ANALYZING INVENTORY CONTROL THROUGH THE EOQ METHOD TO IMPROVE PURCHASING EFFECTIVENESS AT MEXSHAMALL Malinda, Agia Salsa; Ridwan, Rizky; Khodijah, Amalia Siti
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.663

Abstract

This study adds originality by looking at the Economic Order Quantity 1 (EOQ) method at Mexshamall operations, a Muslim fashion retail business that deals with difficulties of excessive inventory, ineffective procurement, and cash flow interruptions. The study's goal is to assess the effectiveness of EOQ 8 in managing inventory and boosting buying efficiency in comparison to the firm's conventional methods. The descriptive quantitative methodology used primary data from interviews and observation, as well as secondary data such as purchase reports, ordering costs, holding costs, and demand data. The study compared the company's current procedures to the best order quantity, safety stock, reorder point, and total inventory cost (TIC). The empirical data show that EOQ implementation results in an ideal order size of 103,638 pieces per order, with a frequency of 24 orders annually, safety. TIC declined from IDR 22,620,930 to IDR 18,240,256 per year, saving about IDR 7,661 units, with a reorder threshold of 26,940 units. IDR 4,380,674 and the frequency of purchases exhibited a notable decline, reducing from 48 to 24 instances. In addition, EOQ was shown to increase liquidity, reduce credit risk, and optimize the use of working capital. The implications suggest that EOQ implementation can be rolled out gradually by organizations, fostering data-driven decision-making, improving inventory management, and providing financial rewards. Mexshamall and other small and medium-sized enterprises with comparatively cheap implementation expenses.
Perhitungan Harga Pokok Produksi Menggunakan Full Costing Serta Implikasinya Terhadap Harga Jual Dan Proyeksi Laba Ulfiah, Lulu; Pratiwi, Laras; Khodijah, Amalia Siti
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1630

Abstract

Penelitian ini dilatarbelakangi oleh ketidakakuratan perhitungan harga pokok produksi (HPP) pada PT. Mekar Sari Crispy, yang menyebabkan harga jual fluktuatif dan tidak mencerminkan biaya riil. Penelitian bertujuan menganalisis perhitungan HPP menggunakan metode full costing serta implikasinya terhadap harga jual dan proyeksi laba. Metode yang digunakan adalah full costing untuk menghitung HPP dan metode momen untuk memproyeksikan laba. Hasil penelitian menunjukkan bahwa HPP dengan metode full costing mencapai Rp55.400/ball, lebih tinggi dari perhitungan perusahaan sebesar Rp54.000/ball karena memasukkan biaya penyusutan, listrik, dan sewa. Dengan pendekatan cost plus pricing (markup 20%), harga jual ditetapkan sebesar Rp66.475/ball. Proyeksi penjualan tahun 2025 menunjukkan tren peningkatan, dengan potensi laba mencapai Rp74.252.575, lebih besar dibanding laba perusahaan sebelumnya Rp60.318.000. Temuan ini membuktikan bahwa metode full costing memberikan dasar yang lebih akurat untuk penetapan harga jual dan proyeksi laba, sehingga mendukung pengambilan keputusan manajerial yang berkelanjutan.
Pengaruh Opini Audit, Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, dan Profitabillitas terhadap Audit Delay: The Influence of Audit Opinion, Public Accounting Firm Size, Company Size, and Profitability on Audit Delay Siti Mahromyah, Irma; Rismayani, Gista; Khodijah, Amalia Siti
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.491

Abstract

This study aims to analyze the factors influencing audit delay in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit delay is a crucial issue as it reflects the timeliness, transparency, and accountability of publicly listed companies in disclosing their financial information. This research employs a quantitative approach using multiple linear regression analysis to examine the effects of audit opinion, firm size, public accounting firm (PAF) size, and profitability on audit delay. The study utilizes secondary data obtained from annual reports and audited financial statements of SOEs, which were accessed through the official IDX website and the respective companies’ websites. The results reveal that audit opinion and firm size have a significant influence on audit delay. Companies with unqualified opinions, larger firm size, and strong internal control systems tend to experience shorter audit completion times. Meanwhile, the size of the PAF—whether Big Four or non-Big Four—does not significantly affect the length of the audit process. Furthermore, profitability has a negative effect on audit delay, indicating that more profitable firms are likely to expedite the completion and publication of financial reports as a positive signal to investors and the market. These findings highlight the importance of internal corporate factors in accelerating the audit process and enhancing financial reporting transparency among Indonesian SOEs
Pengaruh Spesialisasi Industri Auditor, Audit Fee, dan Stabilitas Keuangan terhadap Fraudulent Financial Statement dengan Audit Tenure sebagai Variabel Pemoderasi : The Effect of Auditor Industry Specialization, Audit Fee, and Financial Stability on Fraudulent Financial Statements with Audit Tenure as a Moderating Variable Badriyyah, Salma Ronaa; Pratiwi, Laras; Khodijah, Amalia Siti
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.493

Abstract

This study uses audit tenure as a moderating variable to examine how auditor industry experience, audit fee, and financial stability affect false financial statements. A quantitative approach is used to analyze secondary data from 2021–2024 Indonesia Stock Exchange (IDX) infrastructure sector annual reports. The sample had 36 observations via purposeful sampling. Statistical methods include moderate regression and multiple linear regression. Results reveal that audit fees benefit faked financial statements but auditor industry specialty hurts them. No correlation exists between financial stability and fraudulent financial statements.  Audit tenure has not been shown to attenuate the connections between financial stability, audit fee, and auditor industry specialization and false financial statements.
Peran Moderasi Pemilihan Metode Pengukuran Persediaan dalam Hubungan Ukuran Perusahaan dan Leverage Terhadap Profitabilitas Pada Perusahaan Sektor Barang Konsumen Primer di BEI Ayu, Tika Trisna; Pratiwi, Laras; Khodijah, Amalia Siti
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13055

Abstract

Tujuan penelitian ini ialah untuk menganalisis pengaruh peran moderasi pemilihan metode pengukuran persediaan dalam hubungan ukuran perusahaan dan leverage pada profitabilitas pada perusahaan sektor barang konsumen primer di BEI. Pendekatan yang digunakan yaitu dengan metode kuantitatif . Populasinya yaitu semua perusahaan sektor barang konsumen primer yang terdaftar pada 2020-2024 yaitu sebanyak 129 perusahaan, yang kemudian ditentukan melalui metode purposive sampling sehingga jumlah sampelnya yaitu sebanyak 44 perusahaan. Hasil temuan, menunjukkan yakni ukuran perusahaan berdampak negatif pada profitabilitas. Leverage berdampak negatif pada profitabilitas. Sebaliknya, moderasi pemilihan metode average tidak bisa memperkuat pengaruh ukuran perusahaan pada profitabilitas, begitu juga pemilihan metode pengukuran persediaan average tidak dapat memperlemah pengaruh leverage pada profitabilitas.
MARKET REACTIONS TO THE CORPORATE INCOME TAX RATE REDUCTION Khodijah, Amalia Siti; Ardhi, Ardhiansyah; Muqorrobin Hujjah , Al Jaber; Anisa Wara Rahmayanti, Anggraeni
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i2.1498

Abstract

This research aims to investigates market reactions to the announcement of the corporate income tax rate reduction regulated by the government of Indonesia. An event study employed to observe of the market reaction to the Press Release provided by the Indonesian Directorate General of Taxes regarding the Implementation of the Corporate Income Tax Rate Reduction in Income Taxes Article 29 Calculation and Income Taxes Article 25 Installment. A Dimson’s model and a z-test are employed to investigate whether market reactions exist around the new tax rate announcement. The sample used in the research is all non-financial companies listed in the Indonesia Stock Exchange (IDX). This research finds that the market reaction found significantly to the corporate income tax reduction announcement by calculating in a short window observation. This research contributes to the literature, investors and regulator for investment decision and evaluating the policy.
The Revolution of Online Business Financial Performance : Before, During and After Pandemic Siti Khodijah, Amalia; Pekerti, Retno Dyah
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.548

Abstract

This study aims to investigate the financial performance of online businesses during the periods before, during, and after COVID-19. A qualitative descriptive analysis was conducted through in-depth interviews with online business practitioners in five cities/regencies in Indonesia. Data analysis was performed using selective coding patterns. The findings indicate that the financial performance of online business organizations experienced a significant improvement during COVID-19. This improvement was supported by several factors, including changes in consumer behavior, operational activities that were acknowledged to be more efficient, the quality of human resources within the organization, and organizational commitment to IT development. Online businesses must adapt quickly to environmental changes and the rapid advancement of IT. Business closures during COVID-19 were found to negatively impact financial performance. This study provides valuable insights into the financial conditions of online businesses during COVID-19, which contrast sharply with those of other business organizations, particularly during the pandemic. The findings offer lessons for business practitioners on managing operational activities affected by the pandemic and formulating anticipatory measures should similar events occur in the future. Policymakers can also consider implementing policies that enable business organizations to maintain their operations even during crises.
Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay Sita Sri Nurhayati; Laras Pratiwi; Amalia Siti Khodijah
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.338

Abstract

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.
Transformasi UMKM Desa Manggungsari melalui Pemasaran Kreatif, Digitalisasi, dan Legalitas Sudiarti, Sri; Khodijah, Amalia Siti; Asih, Lilik Suci; Nurjanah, Wulan Zahra; Romalah, Iis; Husni, Nurul Fauziah; Aulya, Surya Ardiansyah; Mulyana, Yayan; Karlina, Leni
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1267

Abstract

This community service program aims to empower MSMEs in Manggungsari Village by strengthening creative marketing, digitalization, and business legality. The main problems faced by partner MSMEs include limited branding strategies, low digital literacy, and lack of business legality. The method applied was a participatory approach consisting of planning, action, observation, and reflection stages. The results indicate improvements in product identity through logo and packaging designs, market expansion through Google Maps mapping and online store creation, and business legality with 24 enterprises obtaining Business Identification Numbers (NIB) and 2 enterprises receiving halal certification. Challenges encountered include limited devices, unstable internet connectivity, and technical barriers in the legalization process. Overall, this program successfully enhanced awareness, skills, and formal legality of MSMEs in Manggungsari Village, providing a foundation for more professional and sustainable business development.
Digital Technology in SMEs Sustainability Practies: A Systematic Literature Review Khodijah, Amalia Siti; Meidawati, Neni; Hudayati, Ataina; Sudiarti, Sri
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5202

Abstract

The popularity of sustainability topics has increased, not only ini large companies, but also in small medium enterprises (SMEs). This study aims to analyze trends in publications related to digital technology implementation on SMEs sustainability practice. This research employs bibliometric analysis with a quantitative approach to identify the most used theory, variables, most influential journals and articles in this domain. The articles was extracted from the Scopus database. After applying a set of criteria, 62 articles were selected for this analysis. This systematic review demonstrates that research on digital technology in sustainable practices of SMEs is continuously evolving. This study reveals that the European continent leads in prominent publications on this subject. The Resource-Based View Theory is frequently employed to develop conceptual frameworks within this research area. Potential avenues for future research have been identified to provide recommendations for further studies. It highlights the need for adopting new theories, embracing qualitative methods and conducting cross-generational studies. This study enhances the utilization of technology in sustainable practices of SMEs, this paper highlights the need to adopt novel theories and recommends embracing experimental and longitudinal research methodologies, to uncover deeper insights into the implementation ofdigital technology in SMEs sustainable practices.
Co-Authors Anisa Wara Rahmayanti, Anggraeni Ardhiansyah Ardhiansyah Ardhiyansah, Ardhiyansah Asih, Lilik Suci Ataina Hudayati Aulya, Surya Ardiansyah Ayu, Intan Putri Ayu, Tika Trisna Badriyyah, Salma Ronaa Defia Ifsantin Maula Gista Rismayani Hikmatyar, Missi Husni, Nurul Fauziah Intan, Intan Ratna Dila Karlina, Leni Laras Pratiwi Madyasari, Rina Malinda, Agia Salsa Meidawati, Neni Muqorrobin Hujjah , Al Jaber Nik Nor Allia Nurjanah, Wulan Zahra Pratiwi, Laras Putri, Shella Ginayah Qori Dewi Trisnawati Rahmayanti, Anggraeni Anisa Wara Retno Dyah Pekerti Rita Puspita Sari Rizky Ridwan Romalah, Iis Rusny Istiqomah Sujono Sita Sri Nurhayati Siti Mahromyah, Irma sri sudiarti Syfa, Raisa Hillia Aini Ulfiah, Lulu Wibowo, Ardy