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BUSINESS FEASIBILITY ANALYSIS REVIEWED FROM VARIOUS ASPECTS AT KENANGAN OUTDOOR BEKASI Sugiarti; Jumiyati; Maria Lapriska Dian Ela Revita; Rina Oktiyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 2 (2025): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The purpose of establishing Kenanga Outdoor is to facilitate and facilitate people who want to do outdoor activities. Kenanga Outdoor is a solution for those who have the view that outdoor activities are difficult, especially in terms of equipment preparation. This study aims to determine the feasibility of establishing an outdoor equipment rental business in Kenanga Outdoor by analyzing various relevant and fundamental aspects in the business world. Specifically, the objectives of this study are as follows: 1. Analyze market aspects to determine potential demand, consumer characteristics, market segmentation, and the level of competition in the outdoor equipment rental industry in the target business area. 2. Evaluate technical aspects related to business operations, such as business location, types of equipment rented, human resource needs, and distribution and customer service systems. 3. Financial aspects that include initial capital requirements, operational cost projections, income estimates, break-even point calculations, and return on investment. 4. Review legal and environmental aspects, including business licensing, compliance with government regulations, and the impact of business operations on the surrounding environment. 5. Environmental Aspect (Green Business) 6.. Environmental Impact Analysis Aspect (AMDAL) 7. Social Media and Promotion Aspect. Then assess the overall feasibility of the business based on the results of the analysis of each aspect, in order to be the basis for decision making in establishing and developing the Kenanga Outdoor outdoor equipment rental business.
Depreciation Calculation Using the Straight Line Method is appropriate Taxation Law Oktiyani*, Rina; Ela Revita, Maria Lapriska Dian; Sugiarti, Sugiarti
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30566

Abstract

The Income Tax Law in Indonesia regulates that costs incurred to acquire tangible assets, which have a useful life of more than one year, can be deducted from gross income through a depreciation mechanism. There are two (1) methods for depreciation of tangible assets referred to in the tax law. Straight-line method, (2). Declining balance method (declining balance method). The aim of this research is to find out (1) how to calculate depreciation based on tax regulations (2) how to calculate depreciation using the straight line method based on tax regulations. In this research the author used descriptive qualitative methods and literature study. Fixed assets (Assets) other than buildings, can be depreciated using the straight-line or declining balance method. Meanwhile, fixed assets (property) are in the form of buildings, depreciation can only be done using the straight line method. The research results show that the provisions for calculating depreciation of tangible assets made by companies need to be reconciled fiscally. Based on the Depreciation Cost Reconciliation calculation, the depreciation calculation uses the straight line method, there is a difference between Commercial calculations and Fiscal calculations in accordance with tax provisions.
Sistem Informasi Edukatif Anti-Bullying: Penerapan E-Modul di Panti Asuhan Mizan Amanah Surakarta Ahmad Fauzi; Budi Al Amin; Maria Atik Sunarti Ekowati; Rina Oktiyani
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 3 No. 4 (2025): Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v3i4.1130

Abstract

Bullying is a form of social violence that can hinder children’s psychological and social development, especially in orphanage settings where residents come from diverse backgrounds. This study aims to develop and implement an educational information system based on an interactive e-module as a learning medium to prevent bullying at Mizan Amanah Orphanage Surakarta. The research employed a Research and Development (R&D) approach using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). The analysis phase involved observation and interviews to identify the forms and causes of bullying within the orphanage. The e-module was designed with an educational approach focusing on empathy, positive communication, and conflict resolution. The implementation results show that the anti-bullying e-module effectively improves students' understanding of bullying and fosters positive behavioral changes. This educational information system is considered effective as a digital learning medium that promotes a safe, harmonious, and bullying-free environment within the orphanage.
Pengaruh Penerapan Pajak Pertambahan Nilai Terhadap Laba Pada PT. Penta Surya Artha Rahmiyatun*, Fitri; Oktiyani, Rina; Sugiarti, Sugiarti; Aliudin, RM Teddy; Prastika, Lusi Dian
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.26558

Abstract

PT. Penta Surya Artha adalah perusahaan yang tertib dalam melakukan kewajiban perpajakan perusahaan salah satunya dalam pemungutan Pajak Pertambahan Nilai. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penerapan Pajak Pertambahan Nilai terhadap Laba pada PT. Penta Surya Artha. Metode analisis penelitian yang digunakan penulis adalah metode analisis kuantitatif yaitu metode analisis data menggunakan uji statistik Statistical Product and Services Solutions (SPSS) Versi 22. Populasi dalam penelitian ini adalah Laporan Pajak Pertambahan Nilai dan laba PT. Penta Surya Artha. Sampel yang digunakan adalah laporan Pajak Pertambahan Nilai dan Laba perusahaan dari tahun 2016 sampai 2021. Hasil penelitian ini adalah adanya hubungan yang tinggi atau kuat antara variabel X (Pajak Pertambahan Nilai) dengan vaiabel Y (Laba) pada PT. Penta Surya Artha yang dihitung menggunakan Koefisien Korelasi sebesar 0,743. Selain itu tidak ada pengaruh PPN terhadap Laba secara signifikan yaitu dengan nilai probabilitas sebesar 0,091 yang melebihi nilai standar probabilitas 0,05 atau ( 0,05 0,091),. Sedangkan untuk persentase pengaruh variabel X terhadap variabel Y sebesar 55,2% dan 44,8% dipengaruhi oleh faktor lain.