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All Journal Riset Akuntansi (RISTANSI) Multidisciplinary Indonesian Center Journal Journal of Sharia Economy and Islamic Tourism
Reza Ramadhania
Institut Teknologi dan Bisnis Asia Malang
Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences Other

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SERVICE LEARNING IN STRENGTHENING BRANDING AND INNOVATION OF TRADITIONAL DODOL PRODUCTS, MELAKA, MALAYSIA Rachmad Chartady; Satriadi Satriadi; Reza Ramadhania; Teguh Widodo; Darsih Darsih; Putri Dimaz Meynah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 3 (2026): Vol. 03 No. 3 Edisi Juli 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i3.2561

Abstract

This service responds to the challenges of traditional dodol entrepreneurs in Melaka, Malaysia: weak branding strategies, lack of product innovation, and low competitiveness in the midst of the modern food industry. Using a participatory service learning approach based on qualitative methods (in-depth interviews, field observations, FGDs), students are actively involved in business assistance including packaging design, flavor variant development, improvement of hygiene standards, and the use of digital media for promotion. This program aims to strengthen the Melaka dodol brand identity, encourage product innovation, and increase the capacity of MSME actors. Its contribution lies in the university-community collaboration model that strengthens the local economy while preserving culinary heritage through the documentation of cultural values. The results show an improvement in branding quality, more attractive packaging, the emergence of variant innovations, and an increase in the digital marketing capabilities of business actors. This activity also strengthens student-community social relations and opens up opportunities for community innovation hubs for sustainable collaboration. The findings affirm the effectiveness of service learning as an empowerment strategy that integrates cultural preservation with the strengthening of the local economy, as well as making a theoretical-practical contribution to community-based entrepreneurship.
MENCIPTAKAN RUANG AMAN BAGI AUDITOR DALAM PENGAMBILAN KEPUTUSAN ETIS Reza Ramadhania; Satya Fauziah
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2845

Abstract

This study aims to understand how organizational culture influences auditors’ professional courage when facing ethical pressures in audit practice. Auditors’ moral courage is essential for maintaining integrity and objectivity, especially when confronted with ethical dilemmas that may threaten the credibility of the profession. An organizational culture that emphasizes transparency, accountability, and ethical leadership is believed to strengthen such courage, whereas a hierarchical, closed, and unsupportive culture toward ethical reporting may weaken auditors’ courage and encourage dysfunctional behavior. This study employs a qualitative approach with an interpretive paradigm, aiming to explore the subjective meanings behind auditors’ experiences when dealing with ethical dilemmas. Data were collected through in-depth interviews with auditors working at Public Accounting Firms (KAP) in East Java. The findings indicate that auditors’ ethical courage is shaped by three key factors: organizational culture, authentic leadership, and the ethical climate within the workplace. These factors interact to form a value system that either supports or inhibits auditors in making independent and ethical decisions. This study provides a comprehensive understanding of how these organizational factors influence auditors’ professional courage and offers recommendations for creating a work environment that promotes ethical and independent decision-making in audit practice.
Pengaruh Literasi Keuangan Digital dan Risiko Siber terhadap Keberlanjutan UMKM di Kota X Nur Elif; Ratna Putri Nilasari; Reza Ramadhania
Journal of Sharia Economy and Islamic Tourism Vol 6, No 1 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jseit.v6i1.35541

Abstract

Abstract: MSMEs play a strategic role in the local and national economy, but in the digital era they face challenges of digital financial literacy and cyber risks that can threaten business sustainability. This study aims to analyze the effect of digital financial literacy and cyber risks on the sustainability of MSMEs in City X. The research method used is a quantitative approach with a survey technique through questionnaires distributed to 60 MSME actors, and the data was analyzed using multiple linear regression. The results show that both digital financial literacy and cyber risks have a positive and significant effect on the sustainability of MSMEs, with cyber risks making a more dominant contribution. These findings indicate that mastery of financial technology and readiness to face digital threats are key factors in maintaining and developing businesses. The practical implications of this study are the importance of integrated policies and training programs that combine digital financial education and cyber security for MSME players.Abstrak: UMKM memiliki peran strategis dalam perekonomian lokal dan nasional, namun di era digital mereka menghadapi tantangan literasi keuangan digital dan risiko siber yang dapat mengancam keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan digital dan risiko siber terhadap keberlanjutan UMKM di Kota X. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner yang disebarkan kepada 60 pelaku UMKM, dan data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa baik literasi keuangan digital maupun risiko siber berpengaruh positif dan signifikan terhadap keberlanjutan UMKM, dengan risiko siber memberikan kontribusi yang lebih dominan. Temuan ini menunjukkan bahwa penguasaan teknologi finansial dan kesiapan menghadapi ancaman digital merupakan faktor kunci dalam mempertahankan dan mengembangkan usaha. Implikasi praktis dari studi ini adalah pentingnya kebijakan dan program pelatihan terpadu yang menggabungkan edukasi keuangan digital dan keamanan siber bagi pelaku UMKM.
Co-Authors Darsih Darsih Nur Elif Putri Dimaz Meynah Rachmad Chartady Ratna Putri Nilasari Satriadi Satriadi Satya Fauziah Teguh Widodo