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All Journal Jurnal Mantik Indonesian Journal of Social Research (IJSR)
Riswanti, Dwi Meyliani
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Financial feasibility evaluation of BSF maggot cultivation at Bumi Farm, Cipaku Village, Bogor City Riswanti, Dwi Meyliani; Gumilang, Adi Surya Panji
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6997

Abstract

The problem of food waste management, which continues to increase and dominate the composition of waste, necessitates circular economy-based solutions that not only solve the problem of waste accumulation but also provide economic benefits. One such solution is the cultivation of Black Soldier Fly (BSF) maggots, as maggots can reduce food waste by 90%. One of the businesses that cultivates BSF maggots is Bumi Farm, but since its establishment in 2020, no financial feasibility evaluation has been conducted. Therefore, this study aims to evaluate the financial feasibility of BSF maggot cultivation at Bumi Farm using NPV, IRR, PP, and Net B/C. The results of this study indicate that the BSF maggot cultivation business at Bumi Farm shows the following values NPV with a Bi Rate of 5.75% is IDR 152,700,000, which is considered feasible because the NPV value is > 0; IRR value of 36.71% is considered feasible because the IRR value is > Bi Rate; The Payback Period of 2 years and 10 months is feasible because the PP value is < Economic Life, and the Net B/C of 2.32 is feasible because the Net B/C value is > 1. The results of the analysis show that all financial feasibility indicators are met, so that the BSF Maggot Cultivation business at Bumi Farm is feasible to run because it meets all financial feasibility indicators
The Tax System Digitalization and Micro, Small, and Medium Enterprises (MSME) Tax Compliance: Evidence from an Emerging Economy Rukmana, Heru Satria; Riswanti, Dwi Meyliani; Ozturk, Omer Tayfur
Indonesian Journal of Social Research (IJSR) Vol 8 No 1 (2026): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v8i1.967

Abstract

This study examines the effect of tax system digitalization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). Grounded in the integration of the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), this research analyzes how perceived accessibility, system reliability, data security, and ease of use influence compliance behavior. A quantitative explanatory design was employed using survey data collected from 332 MSME taxpayers who had utilized digital tax services (e-Filing, e-Billing, and DGT Online) for at least one year. Data were analyzed using simple linear regression. The results indicate that tax system digitalization has a positive and statistically significant effect on MSME tax compliance (β = 0.628; p < 0.001). The coefficient of determination (R² = 0.394) shows that 39.4% of the variance in tax compliance is explained by the digitalization variable. These findings suggest that improvements in digital accessibility, system reliability, and user support strengthen compliance behavior among MSMEs. The study contributes theoretically by empirically validating the integrated TAM–TPB framework in the context of digital tax compliance and provides practical implications for policymakers seeking to enhance fiscal inclusion through digital transformation initiatives.
Co-Authors Gumilang, Adi Surya Panji Heru Satria Rukmana Ozturk, Omer Tayfur