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Ibnu Harris
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Universitas Universal Pasir Putih, Bengkong Sadai, Kec. Bengkong, Kota Batam, Kepulauan Riau
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Fortunate Business Review
Published by Universitas Universal
ISSN : 27770834     EISSN : 27770834     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Publikasi ilmiah yang memuat konsep teori dan penerapan Manajemen dan Bisnis Berkelanjutan mewujudkan Dunia Satu Keluarga. Fortunate Business Review dikelola oleh Fakultas Bisnis Universitas Universal yang terbit dua kali setahun yaitu pada bulan Mei dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 63 Documents
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PEMANFAATAN PENGGUNAAN TEKNOLOGI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Ayuningtyas, Ni Putu Winda; Syarif Hidayah Lubis; Hardi Bahar
Fortunate Business Review Vol. 3 No. 2 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pemanfaatan penggunaan teknologi dalam meningkatkan kualitas laporan keuangan. Penelitian ini dilakukan pada UMKM yang berada di Kecamatan Batam Kota. Metode penentuan sampel yang digunakan ialah nonprobability sampling dengan teknik slovin. Berdasarkan perhitungan menggunakan rumus teknik slovin, sampel yang menjadi responden adalah 100 dari seluruh total pelaku UMKM yang ada di Kecamatan Batam Kota. Metode yang digunakan peneliti dalam pengumpulan yaitu dengan kuesioner. Kuesioner nantinya akan disebar langsung kepada UMKM yang ada di Kecamatan Batam Kota. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Pengujian ini bertujuan untuk mengetahui sejauh mana pengaruh pemanfaatan teknologi dan pemahaman akuntansi dan terhadap kualitas laporan keuangan pada UMKM di Kota Batam. Berdasarkan hasil analisis data, dinyatakan bahwa pemanfaatan teknologi dengan pemahaman akuntansi berpengaruh positif pada peningkatan kualitas laporan keuangan. Penelitian ini memberikan saran khususnya kepada pelaku UMKM agar dapat mengadaptasi dan memanfaatkan penggunaan teknologi serta meningkatkan pemahaman akuntansi untuk dapat menghasilkan laporan keuangan yang berkualitas.
ANALISIS BERBAGAI STRATEGI UMKM DALAM MENGHADAPI DIGITALISASI BESERTA IMPLIKASINYA Makaba, Kharisma Austin; Maitrina, Yossi
Fortunate Business Review Vol. 3 No. 2 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

Penelitian ini bertujuan untuk melakukan analisis mengenai strategi terbaik apa saja yang dapat digunakan oleh UMKM di Indonesia dalam menghadapi digitalisasi dan implikasi digitalisasi yang dialami oleh umkm dalam hal ini merujuk pada efek ataupun dampak yang positif. Penelitian ini akan menggunakan pendekatan kualitatif dengan metode systematic literature review(SLR) , yang mana metode ini akan memungkinkan peneliti untuk melakukan pemetaan dan evaluasi pengetahuan terhadap subjek yang diteliti dan memberikan kondisi yang konsisten untuk didefinisikan terhadap pertanyaan penelitian yang sedang diteliti. Hasil analisis berdasarkan SLR ketahui bahwa 2 strategi yang paling banyak disarankan yaitu menggunakan media sosial dalam kegiatan pemasarannya dan juga memperluas usahanya dengan mulai menggunakan E-commerce, selain itu didapatkan juga bahwa implikasi dari digitalisasi terdapat 10 yang dirasakan oleh konsumen, diantaranya yang paling banyak disampaikan yaitu bahwa transformasi UMKM ke arah digitalisasi membuat UMKM lebih mudah untuk menjangkau konsumen, meningkatkan kinerja pemasaran dan meningkatkan penjualan dan keuntungan UMKM.Berdasarkan hasil analisis data menggunakan SLR, dapat disimpulkan bahwa pengembangan strategi digitalisasi merupakan upaya penting dalam meningkatkan keberlanjutan UMKM di Indonesia.
Analisis Sistem Pengendalian Internal Piutang Usaha Dalam Meminimalkan Piutang Tak Tertagih Pada Pt. Manunggal Prima Sejahtera Widyana; Ni Putu Winda Ayuningtyas
Fortunate Business Review Vol. 4 No. 2 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v4i2.236

Abstract

Credit sales have become an important strategy for companies to increase sales volume. However, credit sales give rise to accounts receivable, which require companies to allocate a certain amount of funds as an investment in receivables. Therefore, accounts receivable require proper management to minimize potential losses arising from uncollectible accounts. The management of accounts receivable is largely influenced by credit policies and collection procedures. One of the important measures in managing receivables from credit sales is the implementation of an effective internal control system to minimize bad debts. This study aims to examine the implementation of the accounts receivable internal control system in minimizing bad debts at PT Manunggal Prima Sejahtera based on the components of the COSO Internal Control Framework. This study employed a qualitative approach with a descriptive case study design. Data were collected through observation, interviews, documentation, and triangulation. The results indicate that the internal control system for accounts receivable implemented by PT Manunggal Prima Sejahtera has been effective in minimizing bad debts. However, several inconsistencies were identified between the actual implementation of the accounts receivable internal control system and the components stipulated in the COSO Internal Control Framework.
- PENGARUH PENDAPATAN, JENIS PROFESI, USIA DAN PENDIDIKAN KALANGAN PEKERJA TERHADAP KEPUTUSAN PEMBELIAN ASURANSI KESEHATAN DI BATAM Andrie Prasetyo Ade; Afrianti Elsye Vanomy
Fortunate Business Review Vol. 4 No. 2 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v4i2.247

Abstract

Individuals are inevitably exposed to various risks that may result in financial losses for themselves and others. Therefore, risk prevention and management are important, one of which can be achieved through participation in insurance programs. However, insurance ownership among Indonesian people remains relatively limited. This study aims to analyze the influence of income, occupation, age, and education on individuals’ decisions to purchase health insurance. This research employed a quantitative approach supported by library research. Data were collected by distributing questionnaires through Google Forms to 35 customers of a private insurance company using a random sampling technique. The data were processed using SPSS version 21 and analyzed using multiple linear regression analysis. The results of the F-test indicate that income, occupation, age, and education simultaneously influence health insurance purchase decisions. Furthermore, the results of the t-test show that income, occupation, age, and education have a significant influence on health insurance purchase decisions. Among these factors, occupation was found to be the variable with the strongest influence on health insurance purchase decisions.
PERSEPSI KEMUDAHAN DAN PERSEPSI MANFAAT TEKNOLOGI INFORMASI MENJADIKAN GEN Z LEBIH BERANI BERPENDAPAT DALAM DUNIA MAYA Ibnu Harris; Dewi Kumalasari
Fortunate Business Review Vol. 4 No. 2 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v4i2.249

Abstract

The background to this research is that generation Z is a generation that is familiar with the use of digital and communication technology, such as social media, so it does not rule out the tendency for generation Z to become brand evangelists. This research contributes to extracting information in creating effective communication with Generation Z who are often considered to stutter in public, thereby further empowering them with appropriate technological interactions. The method used in this research is a quantitative approach with a total of 107 respondents from generation Z in Batam City. Respondents in this study were selected using a non-probability sampling method with purposive sampling technique. The research data were analyzed using Structural Equation Modeling (SEM) assisted by the IBM Amos version 26 application. The results of this research reveal that perceived usefulness influences the tendency of Generation Z in Batam City to become brand evangelists, while perceived ease of use has no influence.
PENGGUNAAN DESAIN PRODUK RAMAH LINGKUNGAN DAN INOVASI HIJAU PADA UKM DI KOTA BATAM MELALUI PENDEKATAN SYSTEM DYNAMICS Setiawati; Sundiman, Didi
Fortunate Business Review Vol. 4 No. 1 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

This study aims to describe a dynamics system model in the use of environmentally friendly product designs and green innovation in SMEs in Batam. This type of research is qualitative research. Sources of data collection in this study were 10 informants of SME players in Batam city. The data is in the form of answer words containing environmentally friendly product design packaging and green innovation. This research data analysis using Vensim software. The result of this research is that through a dynamics systems approach, it can provide policy simulations that are used to consider the application of green innovations that can support an increase in the profit of a business. Through a dynamics system approach, it can provide simulations that the implementation of green innovation strategies can support business sustainability or is called sustainability business.
PENGEMBANGAN MODEL SYSTEM DYNAMICS UNTUK ANALISIS KEBIJAKAN DAN STRATEGI PERTUMBUHAN INDUSTRI JASA DIGITAL YANG INKLUSIF DAN BERKELANJUTAN DI INDONESIA Didi Sundiman; Fatma Satyani
Fortunate Business Review Vol. 4 No. 2 (2024): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v4i2.269

Abstract

This study aims to identify the factors influencing the development of Indonesia’s digital services industry and to provide policy recommendations for inclusive and sustainable growth, while also examining the digital divide between Eastern and Western Indonesia. The study employs a system dynamics approach to model the interactions among government policies, technological innovation, regulatory support, and human resource development. A mixed-method approach is used, combining quantitative methods through surveys and secondary data with qualitative methods through interviews, focus group discussions (FGDs), and document analysis. The data are analyzed using Vensim software. The anticipated results of the system dynamics model indicate that policy interventions targeting key leverage points are expected to generate more inclusive and sustainable growth compared with a business-as-usual approach. Furthermore, policies aimed at improving the equitable distribution of human resource capacity and digital infrastructure in Eastern Indonesia are projected to significantly reduce the digital divide between Eastern and Western Indonesia.
KEY DRIVERS FOR THE GREAT PATHWAY TO SUSTAINABLE BUSINESS: A MULTIDIMENSIONAL FRAMEWORK Didi Sundiman; Fatma Satyani
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v5i1.12

Abstract

This research aims to provide a comprehensive understanding of the pathways to business sustainability by recognizing the growth of Knowledge Management and Sustainable Supply Chains, the study aims to identify key trends and intellectual structures in this field. Employing a qualitative approach, the research utilizes content analysis on a sample of 48 prior research studies from reputable academic databases. The AI tool notebookLM aided in the organization and thematic analysis of the data. The findings reveal that achieving enduring business sustainability requires a multifaceted approach encompassing six interconnected factors. These include the strategic integration of sustainability into core business strategy and purpose, often guided by the triple bottom line; the implementation of sustainable operations and supply chain management, including developing a green supply chain; the establishment of effective performance measurement and reporting of sustainability using relevant performance indicators; the fostering of knowledge and innovation for sustainability through effective knowledge management; meaningful stakeholder engagement and collaboration considering stakeholder value; and the development of organizational capacity and adaptation for sustainability, including business model adaptation. These elements collectively enable organizations to navigate the complexities of achieving a truly sustainable business model and drive long-term value creation.
KUALITAS PRODUK, KUALITAS LAYANAN DAN PROMOSI PENJUALAN TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA KRISTIN FLORIST) Edwin Lau; Ibnu Harris
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v5i1.270

Abstract

Usaha Mikro Kecil Menengah (UMKM) adalah kelompok usaha yang dijalankan oleh badan usaha, individu maupun rumah tangga yang bersifat kecil. Berdasarkan data dari Online Data Sistem (ODS) jumlah UMKM di kota Batam sebesar 81.575 UMKM, dengan berbagai jenis bidang usaha yang dijalankan. Contoh bisnis UMKM seperti usaha dibidang kuliner, fashion, kerajinan tangan, agribisnis, toko kelontong, salon dan lain-lain. Maka dari itu penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk, kualitas layanan, dan promosi penjualan terhadap kepuasan pelanggan dengan studi kasus Kristin Florist. Pengambilan sampel sebanyak 100 responden yang diperoleh melalui kuesioner. Pendekatan yang digunakan pada penelitian ini menggunakan pendekatan kuantitatif. Pengujian instrumen dilakukan menggunakan SmartPLS 4. Hasil penelitian menemukan bahwa kualitas produk dan kualitas layanan tidak berpengaruh signifikan terhadap kepuasan pelanggan. Sedangkan, promosi penjualan berpengaruh signifikan terhadap kepuasan pelanggan.
PENGUNAAN AI DALAM MEMBANGUN BISNIS BERKELANJUTAN DAN MENINGKATKAN LOYALITAS KONSUMEN DI ERA PERSAINGAN GLOBAL Natasya Baby Suchita; Eillin Lay; Dian Kristina; Angelin; Melli Prestille; Hellen Lavinia Celline
Fortunate Business Review Vol. 5 No. 1 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63643/fbr.v5i1.283

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh keberlanjutan bisnis, loyalitas konsumen,persaingan global dan strategi bisnis terhadap adopsi kecerdasan buatan (AI) dalam praktikbisnis di era digital dan globalisasi. Melalui analisis regresi linier berganda, hasil penelitianmenunjukkan bahwa dari keempat variabel yang diteliti, hanya keberlanjutan bisnis yangmemiliki pengaruh positif dan signifikan terhadap pemanfaatan AI. Sementara itu, loyalitaskonsumen, persaingan global dan strategi bisnis meskipun menunjukkan hubungan positif,tidak memberikan pengaruh yang signifikan secara statistik. Temuan ini menegaskan bahwaperusahaan yang memprioritaskan keberlanjutan lebih terdorong untuk mengadopsi AI gunameningkatkan efisiensi operasional, optimalisasi sumber daya, dan ketahanan jangka panjang.Di sisi lain, tantangan seperti keterbatasan akses teknologi, kesiapan digital yang belummerata, dan pemanfaatan AI yang belum optimal masih menghambat adopsi secara luas,khususnya di sektor usaha kecil dan menengah. Studi ini memberikan wawasan penting bagipraktisi dan pembuat kebijakan bahwa integrasi AI perlu ditopang oleh kesiapan internal,budaya organisasi, dan dukungan manajerial yang kuat. Untuk memperdalam pemahaman,penelitian lanjutan disarankan menggunakan pendekatan kualitatif atau metode campuranguna mengeksplorasi persepsi praktisi, serta meneliti dampak kausal AI terhadapkeberlanjutan bisnis, loyalitas konsumen, dan keunggulan kompetitif dalam lanskap bisnisyang semakin kompetitif dan terdigitalisasi.

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