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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society
Ria Meilan
Institut Teknologi dan Bisnis Widya Gama Lumajang
Humanities Economics, Econometrics & Finance Social Sciences

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MSME Business Decision Analysis in Indonesia during the Covid 19 Pandemic Moh. Hudi Setyobakti; Khoirul Ifa; Ani Yulianti; Ria Meilan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.830

Abstract

The Covid 19 pandemic in Indonesia has an impact on the sustainability of the business sector, especially MSMEs. MSME actors are faced with situations and must make decisions in the midst of environmental changes that occur. Different conditions in each MSME, both different types of business, business capacity, resource capacity, make different decision attitudes. This research is a secondary research, conducted by reviewing the articles that have been published and published in Indonesia, as many as 15 articles. The results of the study show several important decisions taken by MSMEs during the COVID-19 pandemic, including 1) Survival strategy, by making savings, 2) Optimization of the resources they have, without adding other additional resources, 3) Participation in the economic recovery program by the government includes social assistance, training and assistance, tax incentives, and credit restructuring, 4) Application of information technology such as digital marketing and financial technology transformation, 5) Personal selling improvement, 6) Product innovation, 7) Preventive steps with more mature business planning . The contribution of this research is to provide input for policy makers to pay attention to the needs of MSMEs in making decisions for business continuity, as well as developing research analysis of MSME business decisions.
Implementation of Management Strategies to Improve Employee Performance at Rural Banks in East Java Fauzan Muttaqiean; Retno Cahyaningati; Ria Meilan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1105

Abstract

The purpose of this research is to find out the importance of implementing management strategies to improve the performance of employees of Rural Banks in East Java. The limitation of the problem is aimed at decision-making human resources at BPRs in East Java, namely commissioners and directors as information sources. Problem solving is done by interactive analysis which includes data collection, data reduction, data presentation, and verification. In this research, the research team prepared questionnaires for interviewees and the results were used for descriptive analysis of employee performance at PT. Rural Banks in East Java. It can be concluded that the management strategy carried out by BPR management, is the approach of humanism, organizational justice, and spiritual leadership, and Organizational Citizenship Behavior as indicators of the process towards optimizing the performance of BPR human resources. All employees are given opportunities proportionally to develop themselves and are involved in the development of employee human resources which are assets and human capital in the company. In general, BPR governance has implemented the principles of Good Corporate Governance.
Profitability as a Moderator in the Implementation of Environmental Management Accounting for Corporate Sustainability Ria Meilan; Een Yualika Ekmarinda; Ikhwanul Hakim
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1113

Abstract

This study aims to examine the effect of implementing environmental management accounting on corporate sustainability moderated by company profitability in mining and manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Environmental management accounting is measured by eco-efficiency, and company sustainability is measured by GRI standards using content analysis with a scoring approach in assessing environmental and social achievements. Profitability is measured by return on equity (ROE). This research uses a panel data method with a fixed effect model approach. The sampling technique was purposive sampling with the criteria of companies that publish annual reports, and disclose sustainability reporting successively during the 2019-2022 period so that a total of 33 companies were obtained. The research results show that there is a positive influence on the application of environmental management accounting on corporate sustainability strengthened by profitability as a moderator. The application of environmental management accounting can increase its influence on corporate sustainability when the company's profitability is high. This condition is expected to have an impact on achieving corporate sustainability by fulfilling economic, environmental, and social aspects by the triple bottom line concept as a pillar that can create a sustainable business.
Application Green Accounting in Islamic Perspective and its Impact on Company's Financial Performance Sukma Uli Nuha; Retno Cahyaningati; Ria Meilan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1070

Abstract

The purpose of this study seeks to describe the applicationgreen accounting. The research method used is a qualitative method with a case study approach. The researchers traced the applicationgreen accounting in companies engaged in animal husbandry in Lamongan Regency. The results of the study show that by disclosing environmental costs, the company will later demonstrate the business ethics it carries out. Not only that, the company will also show how responsible they are in managing existing resources.Green accounting disclosed have a positive impact on the financial performance of a company. The theoretical contribution to this research is to contribute to strengthening the theorycost. The practical contribution of this research can be used as a basis for applying and reporting financial conceptsgreen accounting at the company. This study has described a picture of implementationgreen accounting which is combined with sharia concepts so as to be able to assist company leaders in assessing the company's financial performance.
Commercialization of Handicraft Products from Water Hyacinth in Aren Handicrafts Khoirul Ifa; Ria Meilan; Ani Yulianti
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.1090

Abstract

The superior product of Aren Handicraft is a product made from water hyacinth which has not been commercialized in the market and is not well known by the public, therefore this product needs to carry out product commercialization with innovation and promotion. The objectives of this activity are: online promotional assistance through social media and e-commerce and product innovation assistance, through the creation of unique and attractive new products. The approach methods offered to solve partner problems consist of surveys, interviews, online promotion assistance, product innovation assistance, monitoring and evaluation. Based on the results of the PKM implementation, several informants said that the product was quite interesting because there were not many businesses that could make handicrafts made from water hyacinth. The business capital is IDR 5,000,000. The price of the product depends on the type of product, baskets of water hyacinth are priced at 55,000-65,000 while palcemates cost 24,000-30,000. The marketing area for water hyacinth products is the local area of Jember, namely the area around the sub-districts of Bangsalsari, Umbulsari, Balung, Puger and its surroundings. The scope of online marketing covers all regions of Indonesia. Promotion through online media such as Instagram, TikTok, website and marketplace Shopee, Bukalapak. The form of product innovation from Aren Handicraft varies from new product innovations such as tissue holders and several products to photo props and hampers.
Co-Authors Ani Yulianti Cahyaningati, Retno Een Yualika Ekmarinda Fauzan Muttaqiean Ikhwanul Hakim Khoirul Ifa Moh. Hudi Setyobakti Sukma Uli Nuha