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Analisis Dan Studi Kelayakan Pembukaan Kantor Baru Pada BPR BKK Kabupaten Tegal Cabang Talang Jaka Waskito; Dien Noviany Rahmatika; Dewi Indriasih; Yanti Puji Astutie; Irwan Prasetyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

Penelitian ini bertujuan untuk menganalisis dan menilai kelayakan pembukaan kantor baru pada PT. BPR BKK Kabupaten Tegal (Perseroda) Cabang Talang berdasarkan aspek potensi dan aspek kelayakan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan dukungan analisis kuantitatif melalui studi kelayakan bisnis yang mencakup potensi ekonomi, keuangan, dan demografis serta aspek strategi bisnis, organisasi, dan keuangan. Data diperoleh dari wawancara, observasi, dan dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa wilayah Kabupaten Tegal memiliki potensi pasar yang besar, ditandai dengan pertumbuhan UMKM, peningkatan pendapatan masyarakat, serta jumlah penduduk usia produktif yang tinggi. Dari aspek kelayakan, perusahaan dinilai memiliki kesiapan yang baik dengan indikator keuangan yang menunjukkan nilai IRR sebesar 272,87% (lebih tinggi dari suku bunga), PI sebesar 1,55 (>1), serta rasio ROA, BOPO, dan KAP dalam kategori sehat. Penelitian ini memiliki keterbatasan pada penggunaan data berbasis proyeksi dan ruang lingkup wilayah yang terbatas. Implikasi penelitian ini memberikan dasar pengambilan keputusan strategis bagi manajemen dalam melakukan ekspansi usaha. Orisinalitas penelitian terletak pada penggabungan analisis aspek potensi dan kelayakan secara komprehensif pada BPR milik pemerintah daerah.
The Influence of Kardinah School Innovation on Community Satisfaction Hari Satopo; Dien Noviany Rahmatika; Teguh Budi Raharjo; Ahmad Hanfan
Educia Journal Vol. 4 No. 1 (2026): Educia Journal
Publisher : Educia Journal

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Abstract

This study examines the influence of the Sekolah Kardinah innovation on community satisfaction at Kardinah Regional Hospital, Tegal City. Sekolah Kardinah is an integrated childcare and early childhood education service designed to support patients and families during healthcare visits. Using a quantitative correlational approach, data were collected from 120 service users through a structured questionnaire and analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The findings indicate that Sekolah Kardinah innovation positively and significantly affects community satisfaction. Human resource quality and service safety emerged as the most important dimensions contributing to positive user experiences. The innovation also enhanced comfort, trust, and willingness to reuse the service. The study highlights the importance of family-centered service innovation in creating public value and improving healthcare experiences. The findings contribute to the literature on public service innovation and healthcare management by demonstrating how cross-sector integration between healthcare and education can strengthen community satisfaction and organizational performance.
CORE TAX SYSTEM AS AN INSTRUMENT TO STRENGTHEN CORPORATE GOVERNANCE IN TAX ADMINISTRATION Irwan Prasetyo Prasetyo; Dien Noviany Rahmatika; Dewi Indriasih; Juli Riyanto Tri Wijaya
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/mj7ytq25

Abstract

This study seeks to examine the impact of the Core Tax System on strengthening corporate governance in tax administration by analyzing several governance dimensions, including transparency, accountability, operational efficiency, and internal control effectiveness. This study uses quantitative data with a purposive sampling method, where the population consists of tax officers and registered taxpayers, and the research sample includes 162 respondents involved in the implementation of the Core Tax System. The data were processed using SPSS version 25. The findings of this study indicate that the Core Tax System has a significant positive effect on transparency and operational efficiency. Furthermore, the system demonstrates a positive and significant relationship with accountability and internal control effectiveness, which collectively contribute to strengthening corporate governance in tax administration. This research provides practical benefits for tax authorities in optimizing digital transformation strategies to enhance governance quality. The findings deliver valuable insights for policymakers in designing integrated digital tax systems that reduce discretionary authority, improve compliance monitoring, and minimize corruption risks. With this research, it is expected that tax institutions will continue improving system integration and data governance to ensure sustainable institutional performance. The scope of this study is limited to tax administration institutions implementing the Core Tax System during the 2021–2025 reform period. Therefore, the results should not be generalized to other public sector institutions with different digital governance structures and regulatory environments.
Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant Terhadap Konservatisme Akuntansi: Kajian Literatur Review Daffa Putra Ananto; Mochammad Baehaqi; Dien Noviany Rahmatika
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2009

Abstract

Accounting conservatism is a principle that tends to recognize very rapid losses that usually will cause a delay in recognized income so that it can be realized. This principle is important to ensure more prudent and reliable financial statements. However, any causes that have an impact on the conservative financial reporting process are still debated among researchers and practitioners. This study aims to investigate and show how Growth Opportunities, Capital Intensity, and Debt Covenants affect Accounting Conservatism. This study uses an approach in the form of a Structured Literature Review (SLR), where several journals that have been published between 2016 and 2023 will be analyzed systematically. A total of 59 journals are used as sources in this study. The literature will be grouped according to relevant concepts and arranged into themes that are used to further explore the effects that accounting conservatism will have. The end of the study shows that Growth Opportunities have absolutely no impact on Accounting Conservatism, which shows that companies with high growth opportunities tend to be less conservative in their financial reporting. On the other hand, Capital Intensity shows a significant positive effect, which means that companies with high Capital Intensity are more likely to implement Accounting Conservatism. Meanwhile, Debt Covenant does not show a significant effect on accounting conservatism.
Co-Authors A, Amirah Abda Abda Abdulloh Mubarok Abdulloh Mubarok Acep Komara Achmad Irwan Hamzani Ade Sumarni Ade Sumarni Adear, Gizela Dinda Adelia Nur Iftikhor Adinda Ayu Prameswari Adis Salsabila Afida, Nurhikmatul Afifah Kurniati agnes dwita susilawati agnes_dwita Agus Wibowo Ahmad Arwani Ahmad Faozi Ahmad Farihi Ahmad Hanfan Ahmad Subagyo Ahmad Zaini Aisah Putri Al Farizi, Iqbal Luthfiansyah Ali, Muhammad Khidhir Amalia Ahsani Syaban Amalia, Jihan Ulvy Amalia, Putri Uswatun Amaliyah, Fany Nurizza Aman, Khoerul Amanda, Iis Erlianirizky Amelia, Reva Aminul Fajri Amir, Naufal Fikri Amirah, Amirah Anisah Hanan Nabilah Annisa, Yolanda Ayu April Lia Hananto Aprillianah, Dea Aravik, Havis Arie Purwati Aris Slamet Widodo Armya Mulya Astriyani, Windi Asya, Putri Asti Noor AYUNING TIYAS, AYUNING Azah Tul Muazah Azah Tul Muazah Azahra, Niswa Naila Naya Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Balqis Maharani Balqis Maharani Bei Harira Irawan Budi Susetyo Budi Susetyo Catur Nugroho Catur Wahyudi, Catur Chaerul Meizar Cindy Julia Putri Daffa Putra Ananto Daffa Putra Ananto Debby Firoeza Indiany Deddy Prihadi Denov Irnadianis Ifada Dewi Indriasih Dewi Indriasih Diandra Oktafiandri Donny Indrawan Dwi Ayu Destiani Dwi Mei Diana Sintiyawati Dzakwan, Abdillah Eichler, Luiz Eka Alfiyah N Eka Rahmawati Endang Sulistianingsih Eva Aditya Putri Eva Anggra Yunita Eva Anggra Yunita Eva Anggra Yunita Fahmi Dwi Suhenda Fahmi Firmansyah Fahmi Firmansyah Fahmi Firmansyah Fahmi Firmansyah Fahzami Ahmad Nursati Fanny Kholifatul Nisa Farah Ashma Nadiyah Fauzi, Aulia Andhara Febriani, Kharisma Febriyanah, Winny Vidya Fianda Prathitaningtyas Fika Nur Amalia Firli Cantika Khaerunisa Firly Ni’matussyifa Firman Mansir Firman Ramadhani Firmansyah, Fahmi Gashimov, Denis Gashimov, Elchin Gatot, Gatot Supangkat Samidjo Gunistiyo Gunistiyo, Gunistiyo Habib Izzul Maulana Hari Satopo Hari Setiyawati Harira, Bei Heraputri, Adelya Dwi Hersanti, Dessi Wahyu Hilda Afiyatuzahra Hudayani, Irvani Ibnu Muttaqim Ibnu Muttaqin Iftikhor, Adelia Nur Ikfi Herowati Maghfiroh Ikwan Mustafa Indah Rizqi Permatasari Indi Rakhmawati Indri Widjayanti Indriyani, Lutfia Zahwa Intan, Seri Ira Fadila Ira Maya Hapsari Irawan, Bei Harira Irma Lusiana Irwan Prasetyo Irwan Prasetyo Irwan Prasetyo Prasetyo Ismi, Hanum Salsabella Jaka Waskita Jaka Waskito Jaka Waskito JOKO MARIYONO Juli Riyanto Tri Wijaya Kharisma Febriani Khoerunnisa Khoerunnisa Kisri Endang Komara , Acep Kurniati, Afifah Lina Reviliana Lova Audina Linggar Sekar Kemuning Lisa Harry Sulistiyowati M. Saiful Rizal Mahadianto, M. Yudi Manda Azalia Nur Raissa Maulida Dwi Kartikasari Mawaddah, Dien Maysarla Anggun Azzahra Mazel Hartanto Mei Rani Amalia Melia Jaya Puspa Rini Merlin Diva Mefia Meyrawati A, Octania Mochammad Baehaqi Mohammad Arridho Nur Amin Monica Azril Mr. Tabrani Muhammad Andi Budiyanto Muhammad Bahrudin Mukhamad Zaenal Afandi Mulyana, Septi Mulyantini, Sri Nabila Nur Maulida Nabilatunnuha, Adelia Nadhifa, Indah Naella Amalia Sri Amai Naely Choeri Akmali Nafala Maharani Pangesti Nano, Nano Prawoto Naufal Abyan Hanif Naufrida Nurul Aulia Nawang Wulan Cahya Ningrum Nayla Sofiatun Nadifa Niken Wahyu Nikhayani Nikhayani Ningsih, Fenia Silvia Nisrina, Nabila Nada Noor Zuhry, Noor Novi, Novi Caroko Nugroho, Muhammad Fakhri Nur Amalina Widya Pangestika Nur Anisa Nur Mala Sari Nurhikmah, Suci Nurpinayu Naharia Putri Nurrochmi, Eka Alfiyah Nurul Farchani Awwaliyah Pangestika, Nur Amalina Widya Permananingrum, Adilah Popi Farahdila Sandi Prakoso, Febrian Aji Prasetyono, Agus Puji Rahayu Purnomo, Halim Putri , Nurpinayu Naharia Putri Dwi Rosalinda Prayoga Putri Dwi Yanti Putri Rizqiyah Yuliyanah Putri Seftiana Fitri Putri Silviana Putri, Adifa Armelia Eka Putri, Ilma Rizqiana Raissa, Manda Azalia Nur Ramadani, Deni Rapina Rapina Ratnani, Erni Refi Mariska Fitriani Riani Dwi Antika Ricky Yulianto Prabowo Rikha Asyifa Ati Ririn Priska Riska Dwi Arini Riskiamanda, Irma Roberto Akyuwen Roberto Akyuwen Saha, Sanchita Saiful Islam Saputra, Rikky Satria, Enggi Fajar Dimas Sendy Eko Syahputra Seri Intan Setyowati Subroto Setyowati Subroto Setyowati Subroto Setyowati, Ratna Faridah Shabihah, Salwa Shailla Nisa Lidiawati Shobrina Nurul Aisyah Silva, Tiago Sinta Apriyani Sisca Yuridiska Sari Sisca Yuridiska Sari, Sisca Yuridiska Siska Ernawati Fatimah Siti Fadila Masitho Siti Fadilla Masitho Siti Maesaroh Soleman, Soleman Sri Murdiati Sri Sugiarti Srisuk, Prattana subagyo, Ahmad Suci Nurhikmah Sujarwo, Makmur Sukamto, Ika Sumiyarsi Sulistiana, Nadya Ayu Sumarno Sumarno Sumarno Susilawati, Agnes Dwita Suwandi Suwandi Suwandi Suwandi Suwandi Syafana, Firziawan Adam Syafira Salsabilla Syawaliyah Nurus Salamah Syifa Indah Aurora Salsabila Syifa Yuniatin Arini Tabrani Tabrani Tabrani Tabrani Tabrani Tabrani, Mr. Tamala Salavia Tan Ming Kuang Teguh Budi R Teguh Budi Rahajo Teguh Budi Raharjo Teguh Budi Raharjo Teguh Budi Raharjo Tri Sulistiani Tsalitsa Fatiimatuzzahra Tukino, Tukino Tumin Tumin UNGGUL SUGIHARTO UNGGUL SUGIHARTO Vita Khera Amelia Wahyu Dwi Yulihapsari Widjayanti, Indri Wildan Hilman Nafian Wilfah Fiqhiani Utami Winda Meilia Windy Aulia Aurora Wisman Indra Angkasa Wulan Safitri Wulandari, Septiyana Yanti Puji Astutie Yoga Prihatin Yuniarti Herwinarni Yunita, Eva Anggra Yunus, Nur Rohim Yustia Hapsari, Yustia Zarkasih, Aditiya Zenn, Darell Zulfaturrokhmah Aulia