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All Journal Accounting Profession Journal (APAJI) Enrichment: Journal of Multidisciplinary Research and Development
Aritonang, Ramona
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Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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ANALISIS KELAYAKAN INVESTASI UNTUK PENGEMBANGAN USAHA PADA RUMAH KOS WISDOM PLACE DI GADING SERPONG, KABUPATEN TANGERANG Aritonang, Ramona; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.275

Abstract

The most fundamental human needs are clothing, food, and shelter, and these three needs must be met by every individual. The term "shelter" refers to the need for a place to live, including for migrants. Wisdom Place Boarding House, as a provider of boarding rooms, wants to develop its business by investing and increasing room capacity to rent out more rooms. Every investment inevitably involves risks that must be considered before making an investment. Wisdom Place Boarding House conducts a feasibility analysis study for investment by using a business feasibility study. By using qualitative methods and describing the results descriptively, there are two data sources used for the Wisdom Place boarding house investment feasibility study: primary data through observation and interviews, and secondary data by reviewing documents obtained from journals, websites, e-books, and news articles related to this research. The business feasibility study aspects conducted for Wisdom Place Boarding House include market and marketing aspects, management and organizational aspects, technical and technological aspects, and financial aspects. The conclusion of the research is that Wisdom Place Boarding House is feasible for investment by adding 10 rooms on the third floor. Keywords: Investment, Business Feasibility Study, Wisdom Place Boarding House, Qualitative Method.
Evaluation of the Implementation of IFRS S1 and IFRS S2 in Banking Sector Sustainability Reporting for the 2023 Period Harahap, Hanna Meyrani; Danut, Yohana; Aritonang, Ramona; Yulita, Wita; daniel, Daniel; Ramadhan, Yanuar
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 8 (2024): ENRICHMENT: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i8.215

Abstract

The Paris Agreement in 2015 is an international agreement to reduce the rise in global temperature and reduce its impact. As a developing country with the effects of greenhouse emissions that have a significant impact, Indonesia participates in reducing greenhouse gas emissions with a net zero emission target by 2060. This study aims to analyze the disclosure by banks based on the minimum requirements set out in the International Financial Reporting Standards Sustainability (IFRS S). The method used is a qualitative descriptive of the aspects of governance, strategy, risk management as well as the matrix and targets disclosed in the 2023 sustainability report of seven banks that are committed to the OJK to achieve Indonesia's net zero emission target. The result of this study is that in the aspect of governance, all banks have a unit that is responsible for implementing and supervising sustainability aspects related to governance, environmental and social. However, there are still banks that are inadequate in disclosing aspects of strategy, risk management, as well as matrices and targets.
Co-Authors Agus Munandar Daniel Daniel Danut, Yohana Harahap, Hanna Meyrani Ramadhan, Yanuar Yulita, Wita