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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Abdimas Sangkabira JURDIASRA
Rumaizha, Riri
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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OPTIMALISASI POTENSI PENDAPATAN MELALUI INOVASI SI-ERPIN (SISTEM INFORMASI ENTERPRISE RESOURCE PLANNING INNOVATION) Rivanthio, Tubagus Riko; Salim, Agus; Rumaizha, Riri; Ramdhani, Mardhiya
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1389

Abstract

PT Dunia Sandang Pratama is a fabric supplier company experiencing difficulties monitoring orders, ensuring timely deliveries, and producing accurate financial reports. These challenges have an adverse impact on customer satisfaction and operational efficiency. Because of the acute urgency of these issues, this community service project is designed to develop an integrated ERP system with e-commerce functionality to overcome the existing problems, increase efficiency, expand market reach and provide more accurate information to management. This community service is aligned with the United Nations Sustainable Development Goals (SDGs), particularly in fostering innovation and narrowing the digital divide. The service team, comprising four lecturers and five students, employed the Scrum methodology, which is flexible and interactive, to observe, analyse and design the system in collaboration with the partner, PT Dunia Sandang Pratama. The project's initial phase has been completed, including developing e-commerce features and sales modules. The preliminary results indicate an increase in efficiency concerning order management and reporting. Implementing the ERP system has enhanced data accuracy, operational efficiency, and employee competence. From a quantitative perspective, order processing time has been reduced, the incidence of data errors has decreased, and company revenue has increased. From a qualitative standpoint, employee competence in ERP usage has also improved, positively impacting decision-making. In conclusion, the project has successfully supported the company's decision-making processes.
Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Irawati, Wiwit; Ersyafdi, Ilham Ramadhan; Ginting, Rafles; Puspitasari, Ayu; Rumaizha, Riri; Harry Mukti, Aloysius; Marpaung, Oktavia; Swasti Putri, Ika
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
Analisis Pengembalian Pendapatan Pada Pelaporan Keuangan Dan Relevansi Nilai Informasi Akuntansi Herru Soerjono; Mira Ismirani Fudsyi; Sakti Muda Nasution; Budi Lesmana; Rumaizha, Riri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2509

Abstract

This research aims to find the relationship between stock returns and profit levels and changes in profits, analyze financial reporting income returns and evaluate accounting values. Income return analysis in financial reporting is the process of evaluating a company's income performance by looking at various factors that influence it, including the income return itself. The purpose of the analysis is to understand sources of income, sales effectiveness, and potential problems that can affect future income. The research method used is an incremental relative association approach in order to determine changes in the relevance of the value of accounting information with financial reporting. The Easton and Harris model is implemented in this research by collecting accounting data over several time periods, as well as observing companies listed on the stock exchange. Hypothesis testing uses econometric tests and multivariate panel regression. The results of the reaserch showed a decrease in the relevance of the value of income returns in financial reporting. The contribution of this researchis the documentation of changes in value relevance in the financial reporting process. The results of the value relevance are only based on the return model, not analyzing the price model.
Co-Authors Agus Salim Ayu Puspitasari, Ayu Budi Lesmana Ersyafdi, Ilham Ramadhan Harry Mukti, Aloysius Herru Soerjono Irawati, Wiwit Marpaung, Oktavia Mira Ismirani Fudsyi Rafles Ginting Ramdhani, Mardhiya Rivanthio, Tubagus Riko Sakti Muda Nasution Swasti Putri, Ika