Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Luthfi iznillah, Muhammad
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 3 Documents
Search

 1 
Manajemen Biaya Produksi dan Strategi Penetapan Harga pada Industri Batik dalam Pengembangan Desa Kreatif Alwie, Alvi Furwanti; Azlina, Nur; Taufik, Taufeni; Luthfi iznillah, Muhammad; Eka Maulana, Gilang; Riovi Ramadhan, Gian
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7726

Abstract

This study analyzes production cost management and pricing strategies in the batik industry at BUMDesa Langgam Sako, Desa Teluk Latak, Bengkalis Regency. Utilizing a descriptive qualitative approach, the research aims to identify key production cost components and develop pricing strategies that align with market characteristics. Data were collected through semi-structured interviews, Focus Group Discussions (FGDs), and secondary data analysis. The findings indicate that efficient cost management is crucial for setting competitive prices and supporting creative village development. The proposed model enables BUMDesa Langgam Sako to strengthen its market position, expand distribution reach, and contribute to sustainable village economic growth. This research provides practical guidance for entrepreneurs and policymakers in managing creative industries in rural areas.
Optimalisasi Pengelolaan Keuangan UMKM: Faktor Sistem Informasi Akuntansi, Literasi Keuangan, dan Persepsi Risiko Saidi, Julita; Luthfi Iznillah, Muhammad; Natariasari, Riska
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.8196

Abstract

This study investigates the impact of financial literacy and risk perception on MSMEs' financial management behavior, focusing on the mediating role of Accounting Information System (AIS) characteristics. The research was conducted on business actors in the Car and Motorcycle Repair and Maintenance sector and the Accommodation and Food and Beverage Services sector in Pekanbaru City, Indonesia, with a population of 2,046. A sample of 323 was determined using the Krejcie and Morgan formula with a Proportionate Stratified Random Sampling technique. Primary data were collected through questionnaires and analyzed using SEM-PLS with WarpPLS version 8.0. The results indicate that financial literacy and risk perception have a significant positive impact on financial management behavior, with AIS characteristics effectively mediating these relationships. These findings highlight the importance of improving financial literacy, enhancing risk perception, and optimizing AIS implementation to support sustainable financial management for MSMEs.
Entrepreneurship for Sustainability: Dampak Education Sustainability dan Awareness of Green Accounting Julita, Julita; Desmiyawati, Desmiyawati; Natariasari, Riska; Luthfi Iznillah, Muhammad; Nabila, Kania; Izzara, Aidura
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8233

Abstract

This study investigates the influence of Education Sustainability on Entrepreneurship for Sustainability, moderated by Awareness of Green Accounting, among university students. The topic is critical as higher education plays a pivotal role in shaping sustainable entrepreneurial practices aligned with the Sustainable Development Goals (SDGs). Conducted at Universitas Riau, Indonesia, the research adopts a causal design with data collected via a digital questionnaire distributed to students enrolled in entrepreneurship courses. A sample of 753 respondents was selected through convenience sampling. The data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM), ensuring robust testing of complex models. Results reveal that Education Sustainability significantly impacts Entrepreneurship for Sustainability, with Awareness of Green Accounting functioning as both a direct predictor and a quasi-moderator. These findings emphasize the dual importance of sustainability education and green accounting awareness in fostering sustainable entrepreneurship.
Co-Authors Alvi Furwanti Alwie Desmiyawati Desmiyawati, Desmiyawati Eka Maulana, Gilang Izzara, Aidura Julita Julita Julita Saidi Nabila, Kania Nur Azlina Riovi Ramadhan, Gian Riska Natariasari Taufeni Taufik