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Accounting Cost Determination Practices in Notary Office Company Establishment: Praktik Penetapan Biaya Akuntansi dalam Pendirian Perusahaan Kantor Notaris Hanun, Nur Ravita; Sari, Dewi Novita
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1500

Abstract

General Background The growth of business entities has increased demand for legally established limited liability companies requiring notarial services and structured financial management. Specific Background Many notary offices still manage service fees without formal accounting records, relying on informal calculations. Knowledge Gap Limited studies describe how accounting practices are actually applied in determining company establishment costs within notary offices. Aims This study examines the mechanism of fee determination, the conformity of accounting practices, and the supporting and inhibiting factors in setting the cost of establishing a limited liability company at a notary office in Sidoarjo Regency. Results Using a descriptive qualitative approach with interviews, documentation, and data triangulation, findings show that the office does not apply full costing or variable costing, but adopts cost-based pricing combined with market considerations and flexible negotiation. Pricing relies on historical archives rather than systematic bookkeeping, making profit measurement uncertain. Novelty The research provides an in-depth case-based analysis integrating cost accounting and behavioral perspectives in notarial services. Implications The study highlights the need for structured accounting records to support accurate cost calculation, transparency, and better financial decision-making in professional legal service offices. Keywords: Cost Accounting, Notary Fees, Company Establishment, Pricing Strategy, Behavioral Accounting Key Findings Highlights: Pricing relies on historical archives and informal calculations Negotiated packages depend on social and economic considerations Absence of bookkeeping limits profit evaluation accuracy
Analisis Spasial Tingkat Kerawanan Hutan dan Lahan di Kabupaten Ngawi Berbasis Sistem Informasi Geografis Habibillah, Burhanudddin; Sigit, Agus Anggoro; Sari, Dewi Novita; Arijuddin, Basyar Ihsan
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 7 No. 1 (2026): Februari
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v7i1.1680

Abstract

Forest and land fires represent a form of environmental disaster resulting from the interaction between natural factors and human activities in land use. Ngawi Regency, which is spatially dominated by agricultural and forested areas, exhibits biophysical and socio-environmental characteristics that may increase its vulnerability to forest and land fires. This study aims to assess the level of forest and land fire vulnerability in Ngawi Regency using a descriptive quantitative approach based on Geographic Information Systems (GIS). The analysis was conducted through scoring, spatial overlay, and vulnerability classification using the Equal Interval method applied to a set of biophysical and anthropogenic parameters. The results indicate that the study area is predominantly characterized by a moderate level of vulnerability, while areas with high and low vulnerability are more limited and spatially concentrated. The spatial pattern of vulnerability reveals a strong relationship between physical environmental conditions and the intensity of human activities. Areas located near settlements and road networks tend to exhibit higher vulnerability levels compared to areas with lower human influence. These findings highlight the importance of forest and land fire vulnerability mapping as a supporting tool for more targeted, adaptive, and sustainable mitigation planning aimed at reducing fire risk at the regional level.  
Co-Authors Abdul Majid Agus Anggoro Sigit Akbar, Dimas Rhozaqumul Alif Noor Anna Amrullah, Hammam Muhammad Andriana, Pramesthy Inta Anisah, Lilis Ariasti, Dinar Ariseno, Ilyas Ayub Ayyada, Muhammad Arya Feyza Azzalia, Rania Baihaqi, Muhammad Rafli Basyar Ihsan Arijuddin Danardono Danardono, D Diharjo, Dwi Apriyani Doriski, Muhammad Dzauqy, Amrun Endang Susilawati Fadilah, Safira Isnaendin Fatkhiyah, Maulida Fatmawati, Hanifah Firdaus, Nada Salsabila Fredy, Felix Chikita Fury Syatriani Habibillah, Burhanudddin Hakim, Syiffa Rellya Hamim Zaky Hadibasyir Hardianty, Nita Harisa, Akbar Hastuti Hastuti Hidayat, Iqbal Agung Hidayatullah, Muhammad Lecha Faroq Hokkydia, Puspita Ayu Tsalsa Ikhtiarti, Dyah Jafis, Muhammad Jumadi Karim, Muh Husain Abdul Kartika, Ninda Kiat, Umar El Izzudin Kurniawati, Amanda Oktavia Kuswaji Dwi Priyono Maningtyas, Rosyi Damayani Twinsari Meutiah Mutmainnah Abdullah Muh. Arif Rahman Munawar Cholil Nata, I Made Agus Nirma Lila Anggani Nugraha, Ferry Nugroho, Fachrizal Gusti Nur Ravita Hanun Pamungkas, Harry Duta Jiwangga Permana, Andi Fajrin Pramesti, Rizki Putri Priyono, uswaji Dwi Putri, Alfina Az-Zahra Priyanto Putri, Dewi Kurnia Randy Cahya Wihandika Rudiyanto Rudiyanto, Rudiyanto Salamah, Yeni Noor Santi, Eny Maya Sari, Shinta Dewi Permata Sartono Putro Shohiyha, Shilna Kayfiyata Silvia Malasari Siskarossa Ika Oktora Sri Hartati Suryaningrum, Isnaini Hadi Tata Sutabri Tomas Iriyanto Tri Cahyo Utomo Vidya Nahdhiyatul Fikriyah Wibowo, Afif Ari Wisnu Setiawan Yahya, Sofy Alaydhiya Yodang Yodang Yuli Priyana Yulianti, Tunjung Sri Zaenal Abidin