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All Journal Community Development Journal Jurnal Ekonomi dan Bisnis Countable (Contemporary Business and Sustainability Science) International Journal of Business and Management Technology in Society (IJBMTS) Uang: Journal of Fiscal and Monetary Studies Journal of Rural Development and Applied Technology
Aldi Adi Pratama
IPB University
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Social Sciences Other

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Improving Digital Booking Skills Accurately For Students Of Smk Negeri 1 Garut Ratih Pratiwi; Uding Sastrawan; Agus Cahyana; Aldi Adi Pratama
Community Development Journal Vol 6 No 3 (2022): Community Development Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v6i3.3383

Abstract

Economic growth in various sectors including the sub-sector of industry, trade and the development of information technology, robotics, computerization and other automation has encouraged the transfiguration of information technology in the accounting world, making the education system in the world of education move quickly and efficiently. This chain then has an impact on vocational learning in Indonesia. Students in the era of society 5.0 must qualified friendly with technology related to accounting in the industrial revolution era 4.0 is like software or accounting robots and big data. Based on initial observations, it was found that 100% of class XI students at SMK Negeri 1 Garut had never operated Android-based digital bookkeeping. To promote the applied profession of society 5.0 , it is necessary to conduct training on android-based accounting applications. The purpose of this service is to increase understanding in recording, presenting, and reporting financial statements that are faster, more precise, and accurate in order to equip students to enter the world of work. The method of activity consists of the stages of preparation, initial observation, program implementation with lectures and practical simulations directly on students using accounting software Accurate Lite. Simulation of bookkeeping practices in trading businesses is carried out by creating a business database, recording purchase and sales transactions, accounts payable and receivables, recording expenses, inventory and bank history and presenting reports. The results obtained are 89% of students are able to operate the bookkeeping system using Accurate Lite and present financial reports according to the provisions.
Seni Industri Pemasaran dan Penjualan Terhadap Ketahanan Resesi Industri Dunia Menghadapi Konflik Rusia-Ukraina Aldi Adi Pratama
ark:/00000/jeb.v14i2
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v14i2.115

Abstract

Kondisi situasi tindakan perang antara Rusia dan Ukraina memiliki dampak yang sangat serius bagi pasar dunia, terutama inflasi dan resesi. Diketahui Rusia merupakan produsen dan pengekspor minyak terbesar ketiga di dunia, serta gas alam terbesar kedua, dan pengekspor batu bara terbesar ketiga. Selain itu, Ukraina turut mempunyai peran penting sebagai aktor dalam memenuhi pasar global minyak bunga matahari terbesar, pengekspor jagung terbesar keempat dan pengekspor gandum terbesar kelima. Setiap industri di setiap negara harus mempunyai tolak ukur dan prinsip politik ekonomi demi terciptanya kestabilan dalam negeri. Senistrategi supremasi industri pemasaran dan penjualan guna menghadapi resesi, yakni meningkatkan pangsa pasar luar negeri sebagai bentuk pemenuhan kebutuhan dan pendapatan, dam pengembangan produk dalam bentuk persaingan secara sehat. Hal tersebut diikuti harga produk harus berada dalam rentan tidak jauh dari pesaing atau kompetitor. Fungsionalisasi organisasi industri di sebuah kawasan setiap negara, harus segera dimanfaatkan segera. Sebagai akselerasi perekonomian, pendapatan domestik, serta cadangan devisa.
The Cs-137 Shrimp Tragedy: A Revolution in Quality and Supply Chain Protection Paradigms for Consolidating the Economic Competitiveness of Indonesian Shrimp. Aldi Adi Pratama
Journal of Rural Development and Applied Technology Vol. 2 No. 1 (2025): Journal of Rural Development & Applied Technology Vol.2 No.1
Publisher : Center for Rural Areas Empowerment (P2D), Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5614/jrdat.2025.2.1.3

Abstract

The detection of Cesium-137 (Cs-137), a highly toxic, artificial radionuclide, in frozen Indonesian shrimp exports to the United States (US) market precipitated a severe crisis, significantly jeopardizing the national fisheries sector's reputation. The contamination source was traced to the downstream environment, specifically a processing facility in the Cikande Industrial Complex, Banten, presumably linked to the unintentional or illegal importation of contaminated industrial raw materials. This descriptive-analytical qualitative study utilized Documentary Research and Content Analysis on secondary data from governmental bodies (KKP, BAPETEN, BPS) and public media. The methodological contribution is the Data Source Triangulation protocol applied to official reports, statistical data, and public documentation, ensuring the consistency and rigor of the findings. The core finding confirms that the crisis exposed a profound corporate Environmental, Social, and Governance (ESG) Failure marked by deficiencies in accountability and risk management within a supporting industrial sector (metal recycling) that directly impacted the core supply chain (fisheries exports). Crucially, the government's swift, science-based, and transparent crisis response, spearheaded by BAPETEN and KKP, proved instrumental in restoring international confidence. The Novel Insight is the US FDA's subsequent designation of the KKP Quality Agency as the Certifying Entity (CE) for Cs-137-free certification. This strategic action transformed Indonesia from a reactive compliance violator into a globally recognized Standard Setting Nation. This outcome enriches Crisis Communication literature with a model focused on Science Based Regulatory Capability Enhancement. The study underscores the imperative to institutionalize this success into a proactive, integrated quality infrastructure and stricter corporate due diligence to guarantee long-term export sustainability.
Total Cost of Ownership (TCO) and Value Stream Mapping (VSM) Analysis for Cost Added Optimization in the Sunflower Supply Chain Aldi Adi Pratama; Ario Usman Maulana
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PT XYZ faces a crucial problem in the inefficiency of its sunflower supply chain, particularly the lack of clarity regarding the structure of additional costs associated with activities. The high frequency of partial deliveries from farmers triggers an accumulation of storage and production costs, and a decline in seed quality due to repeated handling. On the other hand, insufficient coordination with seed suppliers causes harvest delays and additional storage costs, compounded by scarcity factors. This research uses a quantitative integration method of Total Cost of Ownership (TCO) and Value Stream Mapping (VSM). The TCO analysis results show the impact of raw material scarcity. Under normal conditions, the TCO per ton of oil reaches Rp 38.5 million. However, it surges by 65.4% to Rp 63.7 million per ton during scarcity. After optimization, this value was successfully reduced to Rp 52.4 million per ton. Meanwhile, VSM identified hidden time waste valued at Rp 117.3 million per month (8.3% of total costs), with procurement (48%) and receiving (31%) as the main contributors. Through Value Stream Costing (VSC)-based optimization, the potential savings could reach Rp 176.2 million per month (12.4% of total costs), sourced from lead time efficiency (Rp 37.6 million) and yield improvement (Rp 138.6 million). 
Moral Hazard and Fiscal Gambling : An Analysis of Radical Tax Aggressiveness as a Survival Strategy in Multinational Corporations Facing Terminal Distress Aldi Adi Pratama; Muhammad Azzmi; Rakha Ramadhana A.B.
UANG: Journal of Fiscal and Monetary Studies Vol. 1 No. 2 (2025): Desember 2025
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/uang.v1i2.191

Abstract

During the period of global economic turmoil from 2020 to 2025, tax avoidance fundamentally transformed from a routine cost-efficiency effort into a vital element for corporate survival. For multinational corporations (MNCs) facing terminal distress, tax management often shifts toward fiscal gambling, where extreme tax aggressiveness is utilized to instantly secure internal liquidity and meet urgent short-term obligations. This research aims to analyze the shift in corporate tax strategies in response to debt market tightening and to identify the trade-off between instant cash savings and the inflated cost of capital resulting from information opacity. Employing a descriptive-analytical qualitative approach, the study positions financial metrics specifically ETR, CETR, BTD, and DTAX as signals of strategic managerial behavior reflecting the tension between fiscal obligations and survival. The results reveal that in emergency situations, supervisory boards may consciously endorse radical tax strategies as part of a restructuring plan to save the company from insolvency, reflecting a manifestation of moral hazard where short-term survival is prioritized over sustainable compliance. However, the study concludes that global regulatory frameworks, such as the OECD’s Pillar Two global minimum tax and digital fiscal monitoring, are increasingly constricting the latitude for such aggressive maneuvers. Ultimately, while these desperate maneuvers attempt to forestall insolvency, they often create a "vicious cycle" of heightened legal exposure and the erosion of market confidence, making transparent compliance an existential necessity for MNCs aiming to endure from 2025 onward.
Navigating the Australian Social Media Ban: Reputation Risk and Defensive Marketing Strategies Aldi Adi Pratama
International Journal of Business and Management Technology in Society Vol. 3 No. 2: December 2025
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j30254256.v3i2.8827

Abstract

Purpose – This research aims to analyze the strategic responses of Major Technology Platforms (MTPs) to Australia's Social Media Minimum Age (SMMA) regulation, which prohibits access for children under the age of 16. The primary focus is to evaluate internal organizational culture shifts and the effectiveness of defensive global marketing strategies in mitigating reputational risks. Methodology – This research employs a qualitative phenomenological case study approach to analyze the strategic impact of ethics-based regulations. Thematic analysis is applied to understand how MTP leadership interprets regulatory pressures and integrates digital governance principles into corporate practices. Findings – This research finds that compliance with the social media Minimum Age regulation compels Major Technology Platforms to transform from a 'growth-first' to a 'safety-first' model, where children under 16 are no longer viewed as monetization assets but as vulnerable stakeholders. The analysis indicates that reputational risks are triggered by previous failures in age-limit enforcement, which now demand the integration of compliance functions from the early stages of product development (Safety by Design). Practical Implications – Major Technology Platforms must immediately diversify their business models by investing in alternative monetization strategies such as subscriptions, non-targeted e-commerce, or high-value content partnerships to reduce dependence on advertisements targeting adolescents. Companies need to position themselves as active contributors in co-regulation to formulate global safety standards. Social implications – This transformation strengthens global digital governance that prioritizes ethics and safety over short-term profits. By leveraging input from organizations such as the United Nations Children's Fund, the industry can steer policies away from simple total bans toward a fundamental improvement in platform quality through the strengthening of digital resilience.
Co-Authors Agus Cahyana Ario Usman Maulana Muhammad Azzmi Rakha Ramadhana A.B. Ratih Pratiwi Uding Sastrawan