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All Journal E-Jurnal Akuntansi TSM Jurnal Manajemen, Bisnis dan Kewirausahaan
Shirley Wijaya
Universitas Internasional Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of Household Biogas-Bioslurry Economic Benefits: Linear Mixed Model with Cost-Benefit and Sensitivity Analysis Shirley Wijaya; Mario Iskandar; Hardiono Arron Daud Unas
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6108

Abstract

The increasing demand for sustainable energy solutions in rural areas has prompted the utilization of biogas and bio-slurry as alternative resources. This study aims to evaluate the economic feasibility of household-level biogas systems by integrating Cost-Benefit Analysis (CBA), Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Undiscounted Payback Period (UPBP), complemented with sensitivity analysis. Primary data were collected from 16 households operating biogas systems, while secondary data supported the estimation of cost and benefit components. Results show that biogas adoption provides positive economic returns, with average NPV reaching Rp 12,749,000, BCR above 1.0, and UPBP within four years, indicating financial viability. Sensitivity analysis reveals that variations in LPG prices and livestock numbers significantly affect economic outcomes, demonstrating the importance of market and production factors in ensuring project sustainability. The findings conclude that household biogas systems are economically feasible and resilient under certain conditions. Future studies are suggested to expand the scope by incorporating environmental and social benefits,a s well as exploring scalability at the community level.
OPINI AUDIT GOING CONCERN INDUSTRI CONSUMER CYCLICAL: PERAN AUDIT TENURE DAN DEBT DEFAULT Gracella Theotama; Agitiara Berliana Ranjani; Shirley Wijaya
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3268

Abstract

This research aims to examine the influence of audit tenure and debt default on the issuance of going concern audit opinions. A quantitative approach was adopted for the secondary data samples. Previous studies have produced inconsistent findings. In this research, audit tenure is measured as the number of years since 2021, debt default is represented by the debt-to-equity ratio, and the going concern opinion is operationalized as a dummy variable. The company’s financial reports of 115 consumer cyclical corporations listed on IDX during the years 2021 to 2023 were analyzed. These companies were chosen through the application of purposive sampling. The results of the logistic regression test show that audit tenure negatively impacts going concern opinions. Conversely, debt default positively impacts going concern opinions.
Co-Authors Agitiara Berliana Ranjani Gracella Theotama Hardiono Arron Daud Unas Mario Iskandar