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All Journal Ekopedia: Jurnal Ilmiah Ekonomi Atestasi : Jurnal Ilmiah Akuntansi
Mubarok, Muhamad Luthfi
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Economics, Econometrics & Finance Social Sciences

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Analisis Manajemen Risiko Berbasis ISO 31000, SWOT dan Matriks pada UMKM PD Berkah Rahayu Zaki, Muhamad; Kamil, Afrian Insan; Gautama K, M Ramadhika; Mubarok, Muhamad Luthfi; Alfiana, Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hacaj327

Abstract

This study aims to analyze risk management practices in the micro, small, and medium enterprise (MSME) PD Berkah Rahayu, which operates in the wood-cutting sector in Purwakarta Regency. A descriptive qualitative approach was used, supported by interviews and SWOT analysis, to identify internal and external factors influencing the business. The findings reveal four main categories of risks faced by the enterprise: market risk, operational risk, human resource risk, and financial risk. Market risks arise from fluctuating demand, changes in wood prices, competition with similar businesses, and dependence on local markets. Operational risks include machine damage, inconsistent cutting quality, and delays in raw material supply. Human resource risks are associated with limited skilled labor and lack of training, while financial risks relate to unstable cash flow and increasing operational costs. By applying the Risk Matrix and ISO 31000 principles, PD Berkah Rahayu is able to determine priority mitigation strategies, such as regular machine maintenance, employee competency improvement, strengthening supply chain management, and enhancing financial control. This study highlights the importance of structured risk management in improving sustainability, competitiveness, and operational effectiveness for MSMEs.
The Rise of Green Taxation: Global Intellectual Patterns and Emerging Research Agendas Mubarok, Muhamad Luthfi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2041

Abstract

Purpose: environmental taxation; green taxes; carbon pricing; sustainable development; bibliometric analysis. Research Design and Methodology: A comprehensive bibliometric analysis was performed on 398 Scopus-indexed publications (1990–2025) using RStudio and the bibliometrix package, incorporating performance metrics, thematic evolution, co-word networks, and conceptual structure mapping. Findings and Discussion: The results indicate a pronounced surge in scholarly output after 2015, coinciding with intensified climate policy commitments. Environmental taxation, carbon emissions, sustainable development, and environmental technology emerge as foundational themes, while motor themes illustrate an increasing convergence among fiscal instruments, innovation systems, and emissions mitigation strategies. Collaboration networks position China, the United States, and Europe as central nodes in global knowledge production. Implications: The evidence underscores the need to design environmental tax policies that integrate fairness, transparency, and technological capability to enhance societal acceptance and policy effectiveness. Future research should broaden linguistic and geographic coverage and employ mixed-methods designs to more fully capture the institutional and behavioral dynamics that influence tax implementation.
Co-Authors Alfiana Alfiana Gautama K, M Ramadhika Kamil, Afrian Insan Zaki, Muhamad