cover
Contact Name
Fadilla Cahyaningtyas
Contact Email
fadillacahyaningtyas@asia.ac.id
Phone
+6283848781123
Journal Mail Official
ristansi@asia.ac.id
Editorial Address
https://jurnal.stie.asia.ac.id/index.php/ristansi/about/contact
Location
Kota malang,
Jawa timur
INDONESIA
Riset Akuntansi (RISTANSI)
ISSN : -     EISSN : 27752267     DOI : https://doi.org/10.32815/ristansi.v1i1
Core Subject : Economy, Social,
RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, dan Akuntansi Manajemen . RISTANSI menyediakan forum bagi akademisi dan praktisi untuk mengeksplorasi masalah dan merefleksikan praktik yang berkaitan dengan bidang akuntansi. RISTANSI adalah jurnal daring yang didedikasikan untuk publikasi artikel dari konseptual, teori, gagasan, tinjauan kritis dan/atau penelitian empiris yang berfokus pada bidang akuntansi. RISTANSI diterbitkan Dua Kali dalam Setahun, Juni dan Desember.
Articles 73 Documents
OPTIMALISASI MANAJEMEN PERSEDIAAN DENGAN EOQ, ROP, DAN SAFETY STOCK Ardianto, Ferri; Wardana, Ditya
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 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.v6i1.2622

Abstract

Inventory management is a very important factor to be applied to retail companies. This is because merchandise inventory is a major component in operational activities. There are various inventory management methods that can be applied, including the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. This study aims to analyze the optimization of inventory management using the EOQ, ROP, and Safety Stock values at the company “ASK,” in order to determine the optimal and efficient amount of inventory to avoid stock outs and overstock. This research is a type of quantitative descriptive research. The population used in this study is the inventory of merchandise at the company “ASK.”, from this population a sample was taken in the form of 2x1.5mm 50m extrana nym cable. The data used is primary data which includes information about the inventory of 2x1.5mm 50m extrana nym cable during August - November 2024. The data that has been collected is then analyzed by applying the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. The results obtained are EOQ of 595.04 meters with an order frequency of 13 times in one period, a reorder point (ROP) of 770.8 meters, and a safety stock of 513.5 meters.
NILAI PERBANKAN: PERSPEKTIF ASET DAN LIABILITY MANAGEMENT DENGAN KINERJA KEUANGAN mulyaningtyas, mulyaningtyas
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 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.v6i1.2677

Abstract

This research focuses on the value of banking entities from the perspective of asset liability management, considering financial performance as an intervening variable among banks listed on the IDX between 2022 and 2023. This quantitative study used purposive sampling to select 28 banks that had experienced consecutive profits during the study period. The data were then processed using linear regression and the Sobel test. The results show that asset liability management through financial performance does not affect firm value. 
ANALISIS PENGUATAN EKONOMI HALAL SEBAGAI PILAR UTAMA DALAM PENINGKATAN KINERJA UKM SEKTOR HALAL Dura, Justita; Bukhori, Mohammad; Octaviola Rosanti, Nabila
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 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.v6i1.2689

Abstract

This study aims to analyze the factors influencing halal sector SMEs in Indonesia in adopting halal certification, as well as to formulate strategies for strengthening the halal ecosystem. A purposive sampling technique was used to select 120 halal SMEs in Malang City as the sample. A mixed-methods approach was employed, combining Structural Equation Modeling-Partial Least Squares (SEM-PLS) to examine SME owners' behavior toward halal certification and Analytic Network Process (ANP) to develop strategies for strengthening the halal ecosystem. The findings indicate that understanding business value chains and applying subjective Islamic standards play a crucial role in driving the halal certification process. However, there remains room for improvement, particularly in education and understanding of the certification process. The study concludes that enhancing literacy and implementing adaptive policies that respond to SME needs are essential to strengthening and developing a sustainable halal economic ecosystem in Indonesia.