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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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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

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): Oktober: 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

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

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.

Pengaruh Digital Accounting Systems terhadap Kualitas Keputusan Keuangan melalui Kualitas Informasi Akuntansi pada Perusahaan Modern Willy Cahya Sundara; Budi Al Amin; Afriani Pravitasari; Rina Oktiyani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1872

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.

Pengaruh Digital Accounting Systems terhadap Kualitas Keputusan Keuangan melalui Kualitas Informasi Akuntansi pada Perusahaan Modern Willy Cahya Sundara; Budi Al Amin; Afriani Pravitasari; Rina Oktiyani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1872

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.

Sustainable Digital Accounting: Integrating ESG Reporting and Data Analytics in the Era of Industry 5.0 Rusli Nugraha; Avradya Mayagita; Arief Satriansyah; Rina Oktiyani
Jurnal Visi Manajemen Vol. 12 No. 1 (2026): Januari : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v12i1.918

This study explores the conceptual integration of Environmental, Social, and Governance (ESG) reporting and data analytics within the framework of sustainable digital accounting, with Industry 5.0 acting as a moderating paradigm. As organizations increasingly face demands for transparency, ethical governance, and sustainable operations, the limitations of traditional accounting systems have become evident. ESG reporting plays a crucial role in communicating non-financial performance and guiding strategic decisions aligned with stakeholder interests and regulatory expectations. However, the effectiveness of ESG disclosures is often hindered by fragmented data structures, inconsistent standards, and insufficient technological support. Data analytics, when integrated into ESG processes, enhances the precision, timeliness, and reliability of sustainability disclosures through predictive modeling, anomaly detection, and real time performance monitoring. Yet, despite its potential, the adoption of data analytics in accounting remains limited and under-theorized. Industry 5.0 introduces a human centric approach to technological transformation, emphasizing ethical innovation, inclusivity, and resilience. By positioning Industry 5.0 as a contextual and moderating framework, this study offers a novel perspective on how ESG and data analytics can synergize to create ethically aligned, future-ready accounting systems. Employing a systematic literature review, the research develops a conceptual model linking ESG, data analytics, and Industry 5.0, providing insights for academics, practitioners, and policymakers aiming to embed sustainability into digital accounting systems. The findings underscore the importance of aligning digital tools with ethical and societal values to advance accountable and sustainable business practices..

Analisis Perilaku Industri dari Segi Perputaran Piutang dan Profitabilitas (Return On Asset) " Studi Kasus di Pt. Caraka Jaya Sentosa Sugiarti Sugiarti; Rina Oktiyani; Fitri Rahmiyatun; RM Teddy Aliudin; Putri Apriliani
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.121

PT. Caraka Jaya Sentosa merupakan perusahaan yang bergerak dibidang jasa pengiriman barang melalui udara, darat, dan laut. Profitabilitas merupakan salah satu faktor penilaian kinerja keuangan perusahaan yang bisa mengalami penurunan atau peningkatan karena dipenuhi oleh berbagai macam faktor. Indikator yang digunakan dalam penelitian ini adalah Return On Asset (ROA) karena Rasio Profitabilitas ini menunjukan keefisienan perusahaan dalam mengelola seluruh aktiva. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran piutang terhadap tingkat profitabilitas perusahaan. Metode penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data dengan cara observasi, dan dokumentasi. Data dianalisis menggunakan Uji Normalitas, Uji Koefisien Korelasi, Uji Koefisien Determinasi dan Uji Persamaan Regresi Linier Sederhana. Hasil penilitian menggunakan Uji Koefisien Korelasi menunjukkan hubungan yang kuat dengan nilai 0,739 dan positif. Untuk Uji Koefisien Determinasi menunjukkan Perputaran Piutang terhadap Return On Asset (ROA) memiliki pengaruh yang signifikan yaitu sebesar 0,546 yang artinya < 0,05 sebesar 54,6% sedangkan sisanya 45,4% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Hasil persamaan Regresi Linier Sederhana Y=-0,008+0,046X.

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