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Dedi Sufriadi
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INDONESIA
Ekopedia: Jurnal Ilmiah Ekonomi
Published by Indo Publishing
ISSN : 30901022     EISSN : 30898374     DOI : https://doi.org/10.63822/ekopedia
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi yang diterbitkan oleh Lembaga Indo Publishing. berupa hasil-hasil penelitian di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Bisnis Digital, Kewirausahaan, Akuntansi, Perbankan, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 505 Documents
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Whistheblowing Sebagai Mekanisme Mitigasi Konflik Kepentingan : Tinjauan Literatur Sistematis dari Perspektif Etika Tata Kelola Ulfa Cahyani Putri, Savirna; Diniya, Dilla; Maharani, Deli; Saskiacarpani, Leony; Sumarni, Riten; Saputra, Aditya
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/7pr67948

Abstract

Penelitian ini mengkaji peran whistleblowing sebagai mekanisme mitigasi terhadap konflik kepentingan dalam konteks etika dan tata kelola organisasi. Ketergantungan organisasi pada sistem pengawasan internal tradisional sering kali tidak mampu mendeteksi pelanggaran etika dan penyalahgunaan wewenang yang timbul akibat konflik kepentingan. Oleh karena itu, whistleblowing dipandang sebagai instrumen penting dalam memperkuat transparansi, akuntabilitas, dan integritas kelembagaan. Penelitian ini bertujuan untuk mengidentifikasi dan mensintesis hasil-hasil penelitian sebelumnya mengenai efektivitas, tantangan, serta faktor faktor penentu keberhasilan sistem whistleblowing. Metode yang digunakan adalah tinjauan literatur sistematis (Systematic Literature Review) dengan menganalisis artikel-artikel ilmiah yang relevan dari basis data seperti Scopus dan Google Scholar, yang membahas whistleblowing dari perspektif etika organisasi dan tata kelola perusahaan. Hasil penelitian menunjukkan bahwa efektivitas whistleblowing sangat dipengaruhi oleh budaya organisasi, perlindungan terhadap pelapor, serta komitmen etis dari pimpinan. Selain itu, penelitian menyoroti dilema etis dan hambatan psikologis yang sering menghambat individu untuk melapor, serta pentingnya kebijakan yang menjamin kerahasiaan dan keadilan dalam proses penanganan laporan. Penelitian ini menyimpulkan bahwa penerapan sistem whistleblowing yang etis, transparan, dan didukung tata kelola yang kuat dapat secara signifikan mengurangi risiko konflik kepentingan. Rekomendasi penelitian lanjutan mencakup pengembangan model kebijakan whistleblowing yang adaptif terhadap konteks budaya organisasi dan pemanfaatan teknologi untuk memperkuat saluran pelaporan yang aman dan terpercaya.
Peran Tax Planning, Deferred Tax Expense, dan Profitabilitas dalam Mendorong Manajemen Laba pada PerusahaanTerdaftar di BEI Hamdani, Azzra Faqih; Nawangsari, Ajeng Tita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rv0ysp93

Abstract

This study aims to examine the role of tax planning, deferred tax expense, and profitability in influencing earnings management among companies listed on the Indonesia Stock Exchange. Utilizing secondary financial statement data over a three-year observation period and employing multiple linear regression, this research provides empirical insights into how tax-related factors and financial performance shape reported earnings. The findings reveal that tax planning has a negative and significant effect on earnings management, indicating that effective tax strategies reduce the managerial incentive to manipulate earnings. In contrast, deferred tax expense exhibits a positive and significant influence, supporting the notion that temporary tax differences often serve as an avenue for managerial discretion in adjusting reported income. Profitability also shows a negative and significant effect, suggesting that firms with stronger financial performance have fewer motivations to engage in earnings manipulation. Collectively, the three variables explain nearly half of the variation in earnings management, underscoring the importance of tax attributes and profitability in determining the quality of financial reporting among publicly listed firms.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kusumawati, Muhammad Dhoifulloh; Nawangsari, Ajeng Tita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/46yswk77

Abstract

This study examines the influence of sustainability reporting on firm value and investigates whether good corporate governance strengthens this relationship. Using secondary data from non-financial companies listed on the Indonesia Stock Exchange, the analysis applies a quantitative approach with a moderating regression model. The findings indicate that sustainability reporting has a positive effect on firm value, suggesting that investors increasingly consider non-financial disclosures as relevant information in evaluating long-term business prospects. Good corporate governance also shows a positive association with firm value, reflecting the importance of internal monitoring mechanisms in enhancing the credibility of corporate information. Furthermore, the moderating analysis demonstrates that good corporate governance reinforces the impact of sustainability reporting on firm value. Companies with stronger governance structures tend to gain greater market appreciation for their sustainability disclosures. Overall, this study highlights the need for companies to integrate transparent sustainability practices with effective governance systems to maximize value creation and strengthen investor confidence.
Manajemen Risiko pada UKM Interior Menggunakan Kerangka Kerja ISO 31000: Studi Kasus Aviedz Aluminium Umu Mahmudah; Ashilah Fauziyah; Siti Azmi Nur Islami; Yesica Maulidan; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6pfqz248

Abstract

This study aims to identify, analyze, and evaluate potential business risks faced by Aviedz Aluminum, a micro, small, and medium enterprise (UMKM) operating in the interior and furniture sector, using the ISO 31000 risk management framework. The study employed a qualitative descriptive approach supported by a risk assessment using a 3x3 risk matrix and a SWOT analysis to identify internal and external factors impacting business sustainability. The study's findings revealed five main risk categories—market, financial, operational, human resources, and legal—with four events categorized as high-risk: price competition, rising raw material costs, supplier dependency, and limited skilled labor. The study concluded that a structured risk management framework helps UMKM anticipate uncertainty and strengthen their competitiveness through preventative and adaptive strategies.
Analisis Penerapan Manajemen Risiko Usaha Lapangan Minisoccer Berbasis ISO 31000 Nabila Syaharani; Aisyah Humayyrah; Indy Fauziah Hanifah; Ari Assrisan Sosh Mantoro; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/7dpymv53

Abstract

This study examines the implementation of ISO 31000:2018–based operational risk management at the Minisoccer Perbi field in Bandung. A descriptive qualitative approach was employed using observation, interviews, and documentation to identify, analyze, evaluate, and treat operational risks. The findings indicate that major risks include player injuries, slippery field conditions during rain, inadequate drainage, and disruption due to extreme weather. These risks significantly affect user safety, temporary operational shutdowns, and financial losses. Recommended mitigation measures include improving safety facilities, renovating drainage systems, implementing match-postponement procedures, and providing player insurance. Overall, Perbi’s risk management system aligns with ISO 31000 principles, yet lacks optimal documentation and digital monitoring. This study offers practical contributions for community sports facilities to enhance safety, operational effectiveness, and business sustainability.
Implementasi Sistem Manajemen Risiko Berbasis ISO 31000:2018 dalam Pengelolaan Risiko pada Katering Sekolah Non-MSG Dapur Vani Putri Dewi Renggani; Amelia Rahmadani; Aisyah Humayyrah; Lailafitri Pratiwi Kadmadi; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rmcs8r05

Abstract

Non-MSG catering is increasingly popular because it offers more natural, safe, and healthy food, especially for children who require nutritional intake without excessive use of additives. These advantages make non-MSG catering more valuable in providing food that meets the nutritional needs of school children. However, despite its good food quality, most catering businesses still lack structured risk management and tend to rely on experience to address operational challenges. Dapur Vani, a non-MSG catering business, has implemented basic risk management efforts, but has not adhered to standard standards. Therefore, this study focuses on the implementation of an ISO 31000:2018-based Risk Management System to strengthen risk control in operational processes. The study used qualitative descriptive methods through observation, interviews, and documentation. Field findings indicate that the most frequent risks include human error in the production process, delays in raw materials, and late deliveries. Overall, catering businesses also face potential risks related to finances, service quality, compliance, occupational safety, and reputation. Through the implementation of the ISO 31000 process, these risks can be identified and managed more systematically and comprehensively.
Analysis Tantangan Implementasi Manajemen Resiko Teknologi Agricultur: Study Kasus & Solusi Strategis Di Bandung Barat Dan Perkebunan Pituin Coffee Muhamad Saefuloh; Fiqi Ardi Abdurahman Masdar; Muhammad Azka Julian; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rjvjyd03

Abstract

This research examines the challenges in implementing agricultural technology risk management at Pituin Coffee Plantation in South Bandung and Mr Udin’s farm in West Bandung. Using a qualitative case study approach, this study identifies various obstacles faced in adopting modern agricultural technologies, including technical risks, financial constraints, human resource limitations, and environmental uncertainties. Primary data was collected through in-depth interviews with farm managers, field workers, and agricultural experts, complemented by field observations and document analysis. The findings reveal that the main challenges include lack of technical expertise, limited access to funding, inadequate infrastructure, and resistance to technological change among traditional farmers. This research proposes strategic solutions encompassing capacity building programs, establishment of cooperative financing schemes, development of appropriate technology infrastructure, and implementation of comprehensive risk mitigation strategies. The study contributes to understanding agricultural technology risk management in the context of Indonesian coffee plantations and provides practical recommendations for sustainable agricultural development. The results demonstrate that integrated risk management approaches combining technical, social, and economic dimensions are essential for successful agricultural technology implementation in developing regions.
Konsep Uang Menurut Islam dan Dampaknya pada Sustainable Development Risma Kurniawan; Karina Dwi Tasari; Winda Putri Handayani; Eka Dima Agustrisna
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m9hkg822

Abstract

This research aims to analyze the conceptual impact of money in Islam on achieving the Sustainable Development Goals (SDGs). Amidst the global crisis (economic, social, environmental), the SDGs agenda requires an ethical financial framework. This research argues that the fundamental philosophy of Islamic finance is not only the product that offers this foundation. Using the library research method with a descriptive-analytical approach, this study maps the impact of the Islamic money concept on the three pillars of the SDGs. The findings indicate that the Islamic money concept is inherently aligned with the SDGs: 1) The prohibition of usury impacts the economic pillar (SDG 8, 9), 2) The principles of anti-hoarding and ZISWAF impact the social pillar (SDG 1, 10), 3) The principles of Khalifah and anti-corruption impact the environmental pillar (SDG 12, 13). Although theoretically aligned, this research also highlights implementation challenges due to the gap between ideal theory and current Islamic financial industry practices.
Penerapan Manajemen Risiko Berbasis ISO 31000 pada UMKM Freelance Desain Digital dan Editing Wafiyati Nur Amrina; Naila Dwi Ananti; Alifa Raudhatul Nisa; Berdhy Ursila Djamil; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/12ft5p97

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengelola risiko pada usaha jasa desain digital dan editing dengan menggunakan metode 31000. Dalam era digital, desainer menghadapi berbagai tantangan seperti lag pada software, eror pada hardware, miss komunikasi dengan pelanggan, hingga penipuan. Metode penelitian menggunakan deskriptif kualitatif melalui wawancara secara langsung dengan pemilik jasa desain digital dan editing. Hasil penelitian yang didapat ada sembilan jenis risiko utamayang dikelompokkan kedalam risiko operasional, keuangan, pemasaran, sumberdaya manusia. Hasil penelitian menunjukkan bahwa analisis pada likelihood dan impact dengan kategori risiko tertinggi adalah kesalahan dlam menggambar serta miss komunikasi dengan pelanggan yang membuat kepercayaan dan loyalitas pelanggan menurun. Penelitian ini merekomendasikan beberapa mitigasi risiko yang dapat dilakukan secara terstruktur, seperti melakukan perawatan perangkat, melakukan update progress secara rutin , mengatur jadwal upgrade, serta memperbanyak portopolio dan jaringan pemasaran. Penerapan manajemen risiko berbasis 31000 terbukti membantu meningkatkan efisiensi kerja serta mendukung keberlangsungan usaha secara aman dan profesional.
Analisis Manajemen Risiko Usaha Mikro Challaqan Craft Menggunakan Kerangka ISO 31000 pada Industri Kreatif Florist Tariza Mega Pratiwi Garini; Aulia Silvana; Haura Nurul Ilmi; Naura Rahadhatul Aisy; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/0c5qp425

Abstract

Micro enterprises in the creative industry sector play a vital role in supporting the local economy but often face various risks that threaten their suistainability. Challaqan Craft is a florist business in Bandung Regency producing creative flower, money, snack bouquets, and hampers. This study apllies the ISO 31000-based risk management approach to identify, analyze, evaluate, and treat business risks. The researce uses a descriptive qualitative method through interviews and documentation. The results reveal 17 risks across six categories: market, marketing, financial, operational, human resources, and legal. Three risks are high, most are medium, and one is low. The applied treatment strategies include improving product quality, enhancing operational efficiency, optimizing digital promotion, and strengthening business legality. Implementing ISO 31000 helps the owner minimize negative impacts and strengthen business resilience amid competition in the florist industry.

Page 23 of 51 | Total Record : 505

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