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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Accounting and Investment Jurnal Studi Komunikasi Journal of Accounting Science Distribusi QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) 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 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.
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.
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.
Pengaruh modal kerja dan perputaran persediaan terhadap laba bersih pada perusahaan sektor kesehatan yang terdaftar di bursa efek indonesia (BEI) Husniati, Adilah; Ridwan, Rizky; Khodijah, Amalia Siti
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3209

Abstract

The study was conducted to analyze the effect of working capital and inventory turnover on net profit. A quantitative approach was applied using secondary data in the form of financial statements. The population included health sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A purposive sampling method was applied, resulting in a sample of 25 companies. Data analysis was performed by applying panel data regression using EViews software version 13. Based on the test results, working capital had a positive and significant effect on net profit, while inventory turnover had a negative and significant effect on net profit. Simultaneously, these two independent variables significantly affect net profit in healthcare companies. The findings of this study are expected to serve as a reference for companies in managing working capital and inventory more efficiently to increase profitability.
Co-Authors Anisa Wara Rahmayanti, Anggraeni Ardhiansyah Ardhiansyah Ardhiyansah, Ardhiyansah Asih, Lilik Suci Aulya, Surya Ardiansyah Ayu, Intan Putri Ayu, Tika Trisna Defia Ifsantin Maula Gista Rismayani Hikmatyar, Missi Husni, Nurul Fauziah Husniati, Adilah Intan, Intan Ratna Dila Karlina, Leni Laras Pratiwi Madyasari, Rina Malinda, Agia Salsa 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 Sri Sudiarti Syfa, Raisa Hillia Aini Ulfiah, Lulu Wibowo, Ardy