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All Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Jurnal Penelitian dan Pengabdian Masyarakat Miftah Rashid
Bhenu Artha
Universitas Widya Mataram Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Strategi Pengembangan Bisnis Time Juice: Membawa Waktu dan Rasa ke Masa Depan Ai Sopiah; Bhenu Artha
Rashid : Journal of Economic Vol. 1 No. 2 (2025): Rashid : Journal of Economic
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/vz5x9424

Abstract

This study aims to determine the development strategy through Time Juice business model planning which aims to plan the right business model in the future and its application so that it can compete with similar competitors. The research method used is interviews with juice drink business owners and data analysis from various sources. The results showed that the development strategy through Time Juice business model planning can be done by focusing on the application of the Business Model Canvas design through field studies related to competitor analysis and consumer behavior. This becomes a reference in designing Time Juice's business development strategy which focuses on the use of quality raw materials, product innovation, product variety, and the application of creative marketing strategies. The development strategy through business model planning is a reference for Time Juice businesses in increasing product value and competitiveness in the market. This research contributes to the development of food industry business strategies and can be a reference for other dim sum entrepreneurs in developing effective future business development strategies.
Penguatan Daya Saing UMKM Melalui Edukasi Pemasaran Digital di Sonopakis Lor, Kabupaten Bantul Niken Permata Sari; Bhenu Artha; Utami Tunjung Sari; Antonius Satria Hadi; Adista Ika Julia
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/d7s4mh42

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector in Bantul Regency faces significant challenges regarding the digital divide , with approximately 40 percent of business actors still relying on conventional operational methods that are vulnerable to economic volatility. This community service activity aims to strengthen the competitiveness of 7 MSME actors in Sonopakis Lor through holistic and strategic digital marketing education. The method applied is Participatory Action Research (PAR) , which positions business actors as active subjects through structured knowledge transfer mechanisms and intensive micro-mentoring (hands-on practice). The intervention, conducted on April 23, 2026 , included technical training on Google My Business , social media optimization based on Marketing 4.0 and 5.0 , and content marketing strategies that integrate local wisdom values as intangible assets. Results indicate the successful assimilation of participants in mastering the digital ecosystem , including the ability to recalibrate Cost of Goods Sold (COGS) structures to anticipate platform service fees and e-commerce logistics costs. This program successfully triggered a structural cognitive paradigm shift , where participants now perceive digital transformation as a vital instrument for business resilience and long-term competitive advantage in the post-modern economic era. This synergy underscores the crucial role of academics in demystifying technological complexities into adaptive tactical steps for the grassroots economy
Hexagon Fraud Analysis in Fraudulent Financial Reporting Detection: With the Audit Committee as a Moderating Variable Wuku Astuti; Bhenu Artha; Ratri Paramitalaksmi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 13 No. 1 (2026): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/f43avv59

Abstract

This study analyzes the effectiveness of the Fraud Hexagon Theory in detecting fraudulent financial reporting in state-owned banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. It also evaluates the accuracy of the Beneish M-Score model and the moderating role of the audit committee in this relationship. A quantitative approach is used, with multiple regression and moderation regression analysis of secondary data from annual financial reports. The study focuses on six factors of the Fraud Hexagon Theory: pressure, opportunity, rationalization, capability, arrogance, and collusion. Results show that the nature of the industry significantly influences fraudulent financial reporting, while factors like external pressure, auditor switching, CEO narcissism, and multiple board positions did not. The audit committee moderated the relationship between industry nature, CEO narcissism, and multiple board positions with financial fraud, but had no effect on other factors. These findings emphasize the importance of strong internal controls and governance in the banking sector.
Consumer Behavior in Islamic Perspectives: A Theoretical Review Niken Permata Sari; Bhenu Artha; Bahri Bahri; Utami Tunjung Sari; Antonius Satria Hadi; Ascasaputra Aditya; Cahya Purnama Asri; Cynta Alya Dinka
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 3 No. 2 (2025): October 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4r2v5a55

Abstract

Islamic consumer behavior is guided by Islamic values and principles, which emphasize meaningful consumption connected to well-being, responsibility, moderation, and resource conservation. This study aims to produce a theoretical synthesis of consumer behavior from an Islamic perspective. In order to accomplish the goals and objectives of the research, a theoretical literature survey is carried out, and a conceptual framework for further investigation is provided. The normative framework of Islamic consumer behavior is explicitly determined by Maqasid al-Shari'ah, which provides a clear hierarchy of needs (Dharuriyyat, Hajiyyat, Tahsiniyyat) to guide ethical income allocation, avoiding israf and tabzir.
Co-Authors Adista Ika Julia Ai Sopiah Antonius Satria Hadi Ascasaputra Aditya Bahri Bahri Cahya Purnama Asri Cynta Alya Dinka Niken Permata Sari Ratri Paramitalaksmi Utami Tunjung Sari Wuku Astuti