Jurnal Riset Ekonomi dan Akuntansi

Analisis Penerapan Tax Control Framework dan Kewajiban Perpajakan atas Pajak Pertambahan Nilai pada PT Cublak Suweng

2024-12-06T16:53:50+08:00

The operational complexity of manufacturing companies has the potential to create gaps in tax non-compliance. Internal audits of tax aspects periodically and using a tax control framework-based approach can be carried out to ensure compliance with tax regulations and minimize tax risks. PT Cublak Suweng as a manufacturing company in Sidoarjo that has received the title of 100 Largest Taxpayers 2023. So this study aims to conduct a tax control framework analysis on tax obligations for VAT at PT Cublak Suweng. The method used is qualitative with a case study approach. The results obtained are that PT Cublak Suweng has fulfilled the components or framework of the tax control framework on tax obligations for VAT, and the framework can be carried out properly. However, further improvements are still needed to be more effective and optimal. This is because VAT reporting, in several Tax Periods, there are still frequent corrections.

Penggunaan Turunan Parsial untuk Analisis Risiko Keuangan dan Ekonomi

2024-12-09T16:23:08+08:00

Partial derivatives play an important role in analyzing the dynamics of financial and economic systems involving many variables. This research explores the application of partial derivatives in financial risk models, including calculating portfolio sensitivity, volatility analysis, and estimating value at risk. Apart from that, it is also applied to economic models to analyze the impact of changes in economic variables on aggregate output. The case studies involve the use of partial derivatives in the Black-Scholes model for financial options and the IS-LM model in macroeconomics. The research results show that this mathematical approach increases prediction accuracy and helps strategic decision making.

Pelatihan Perancangan Sistem Pencatatan Keuangan KAS Sederhana untuk UMKM Jastip

2024-12-21T16:50:04+08:00

This training is designed to equip jastip MSMEs with knowledge and skills in designing a simple cash financial recording system. By participating in this training, participants are expected to be able to increase the efficiency of business financial management, make better decisions based on accurate data, and ultimately, develop the jastip business

Determinan Kepatuhan Wajib Pajak dari Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan Fiskus

2024-12-23T12:44:06+08:00

The largest source of income used to support all government activities is from taxes, ranging from employee salaries to infrastructure development. With the increasing number of taxpayers, both individual taxpayers and organizational taxpayers, the tax sector can anticipate increased revenue. This study aims to find and examine the effect of understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance. This study uses the literature review method to analyze the reasons behind the explanatory variables. The theory behind this study is the theory of compliance and attribution. The results of the study show that the relationship between understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance varies, so that a clear agreement has not been reached. This study provides a picture based on existing facts for further research using the variables of understanding tax regulations, quality of tax services, and tax sanctions.

Determinan Kepatuhan Wajib Pajak: Digitalisasi, Kesadaran, dan Pengetahuan Perpajakan

2024-12-23T13:05:12+08:00

This study aims to analyze the influence of tax digitalization, taxpayer awareness, and tax knowledge on the level of taxpayer compliance in Indonesia. This study is based on the low level of tax compliance even though tax revenues have increased significantly thanks to digitalization. The method used is a literature review, with secondary data analysis from various relevant sources. The results of the study indicate that tax digitalization contributes positively to taxpayer compliance, facilitating reporting and reducing fraud. In addition, tax awareness and knowledge have also been shown to increase compliance, where taxpayers who understand their obligations tend to be more compliant. This study concludes that in order to increase taxpayer compliance, further efforts are needed to increase tax awareness and knowledge, as well as optimally utilize digital technology. The implications of the results of this study are important for tax policy in Indonesia to support increased state revenues.

Pengaruh Fundamental Mikro, Fundamental Makro Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan, Struktur Modal Variable pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2019-2023

2024-12-23T16:55:20+08:00

Investigating the impact of micro and macro fundamentals on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 is the purpose of this study. In this study, mediating factors include capital structure, financial performance, and firm characteristics. Firm size, Net Profit Margin (NPM), and Debt Ratio (DR) are examples of micro fundamentals, while GDP, inflation, and interest rates are examples of macro fundamentals. This study assesses the relationship between variables using path analysis based on SmartPLS. The results show that micro fundamentals significantly affect financial performance, capital structure, and firm characteristics, while macro fundamentals only affect capital structure. In addition, firm characteristics are proven to affect financial performance, but do not directly affect firm value. A company's financial performance greatly affects its value. The results show that strategic internal management and adaptation to macroeconomic changes are essential to increasing business value. This study helps stakeholders, including corporate management and policy makers, in building strategies that maximize firm value amidst increasingly complex global economic challenges and market competition.

Strategi UMKM di Alun – Alun Kidul Yogyakarta untuk Meningkatkan Kualitas Layanan dan Produk Penjualan

2024-12-23T15:01:32+08:00

The aim of this research is to analyze MSME strategies related to customer satisfaction with quality services and products. This study applies a quantitative approach. Fifty respondents from the MSME consumer population who buy food and drinks in the southern Alun - Alun area were involved in this research. The results show that better product service can increase customer satisfaction.

Analisis Faktor-Faktor yang Mendorong Konsumen Berbelanja di Shopee

2024-12-25T10:21:41+08:00

Digital transformation (digitization) has penetrated almost all lines of people's lives, one of which is trade activities. Trading activities in this digital era are expressed by the emergence of e- commerce, one of which is Shopee. Shopee as an e-commerce in Indonesia does not stand alone, but there are other e-commerce that compete to dominate digital trading activities. Intense competition makes every e-commerce company compete to create features and services that are effective, efficient and make it easier to increase consumer transaction numbers. This research aims to find out what factors encourage consumers to shop at Shopee. The approach method used in this research is a quantitative approach involving 30 respondents who filled out a Google Form questionnaire which was distributed to Shopee users. The results of this research show that there are several factors that encourage consumers to shop at Shopee, these factors are social influence, offers and promotions, ease of access, price, trust and security, reviews and ratings, product quality, benefits of shopping at Shopee and service factor.

Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Perusahaan Manufaktur pada Sektor Kimia di Indonesia Tahun 2019-2023

2024-12-31T11:28:14+08:00

This research aims to evaluates a financial performance at PT Alkindo Naratama Tbk, PT Toba Pulp Lestari Tbk, and PT Tjiwi Kimia Paper Mill Tbk in the Indonesian chemical manufacturing industry for the 2019–2023 period using descriptive methodologies and a qualitative approach. In addition to other sources like articles and journals, secondary data was collected from the financial and annual reports of businesses listed on the Indonesia Stock Exchange (IDX). The results of the analysis show that PT Alkindo Naratama Tbk has excellent liquidity and operational efficiency, indicating the company's ability to meet short-term obligations and practice prudent asset management. The most successful business, as determined by ROA and ROE, is PT Toba Pulp Lestari Tbk, which makes efficient use of equity and assets. With the highest dividend and the lowest debt-to-asset ratio, PT Pabrik Kertas Tjiwi Kimia Tbk stands out in terms of funding stability and offers investors alluring rewards. In order to increase the competitiveness of Indonesia's chemical manufacturing industry, managers, investors, and policymakers should utilize this study's summary of financial performance as a strategic guide.

Dampak Penggunaan Media Pembelajaran Inovatif terhadap Peningkatan Pemahaman Konsep Akuntansi bagi Mahasiswa di Universitas 17 Agustus 1945 Surabaya

2025-01-06T15:22:26+08:00

This study analyzes the impact of innovative learning media on students' understanding of accounting concepts at the University of 17 August 1945 Surabaya. Using a qualitative approach, data were collected through in-depth interviews and participatory observations involving lecturers and students. The study examined media such as business simulations, animated videos, and case-based applications. Findings reveal that innovative learning media enhance student participation, simplify complex accounting concepts, and improve practical skills. Additionally, interactions between lecturers and students became more dynamic and engaging. Despite these benefits, challenges like limited technological resources and the need for adaptation time remain obstacles. This study highlights the importance of developing and integrating educational technology to support effective and relevant accounting learning.

Analisa Fundamental Makro dan Struktur Kepemilikan dengan Variabel Intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang Berpengaruh terhadap Nilai Perusahaan

2025-01-06T15:55:50+08:00

The rapid development in the industrial world today has created intense competition among investors and business actors. Alongside economic growth, companies strive to showcase their best performance to enhance competitiveness, which often requires additional capital. This study aims to examine the influence of macro fundamentals, ownership structure, capital structure, earnings management, and financial performance on firm value. The results indicate that these variables have a significant impact on firm value.

Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Sektor Teknologi dan Sektor Healthcare di Bursa Efek Indonesia Tahun 2019 – 2023

2025-01-07T11:08:19+08:00

The research conducted aims to determine the effect of deferred tax burden and tax planning on profit management in technology sector companies and healthcare sector companies listed on the Indonesia Stock Exchange (IDX). The research conducted used a period of 5 periods starting in 2019-2023. The population used includes the entire technology sector and healthcare sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The technique used in taking the sample used a purposive sampling technique with criteria set by the researcher so that a sample size of 31 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The use of research data analysis methods is in the form of multiple linear regression analysis. The conclusion of this study shows that Deferred Tax Burden has an effect on Profit Management. While Tax Planning has no effect on Profit Management.

Analysis of Walet Business Revenue in Ambarawa Village Batu Ampar District Kubu Raya Regency

2025-01-25T20:58:43+08:00

The swallow nest business in Ambarawa Village is growing, supported by the availability of large land and high demand for local and export markets. Although it is a side job, this business has great potential to increase income if managed well and supported by knowledge of proper maintenance techniques. This study aims to analyze the clarity of the capital used in the construction of the swallow house, the income of swallow entrepreneurs at each harvest, and the obstacles faced by swallow entrepreneurs. The population of this study consisted of 32 swallow entrepreneurs in Ambarawa Village with a sample of 15 entrepreneurs who had produced swallow nest harvests. The study used a qualitative descriptive method through direct communication techniques, observation, and documentation studies, as well as tools in the form of interview guidelines, observation sheets, and documentation. The results of the study showed that the capital for the swallow nest business varied, ranging from IDR 120,000,000 to IDR 370,000,000. The net income of swallow entrepreneurs also varied, ranging from IDR 4,550,000 to IDR 28,500,000 per month. The highest income reached Rp28,500,000, while the lowest income was Rp4,550,000. Swiftlet entrepreneurs face various obstacles, such as unstable weather, pests (cockroaches, birds, rats, and geckos), difficulty in obtaining building materials due to rural locations, uneven distribution of swiftlets, lack of assistance or counseling from the government, and declining prices of swiftlet nests.

Analisis Kinerja Ekonomi Makro dan Kinerja Perbankan Terhadap Stabilitas Perbankan Bank Umum Syariah di Indonesia

2025-02-05T10:39:54+08:00

The purpose of this study is to ascertain how banking and macroeconomic performance affect Indonesia's Sharia Commercial Banks' stability. Panel Regression is the technique employed. GDP, inflation, BI-Rate, ROA, CAR, assets, and BOPO are the independent variables that are used. Z-Score is utilized as the dependant variable in the meantime. The World Bank, Bank Indonesia, and financial records from Bank Aceh Syariah and Bank Panin Dubai were the sources of the data. The data used spans the years 2011 through 2024. The findings indicate that the Z-Score is positively impacted by GDP, inflation, BOPO, ROA, and CAR. In the meantime, Z-Score is negatively impacted by assets and BI-Rate.

Analisis Penjualan Parfum Berbasis E-Commerce pada UMKM Demanda Parfum Surabaya

2025-02-05T23:33:20+08:00

In the world of commerce, or commonly known as e-commerce, leveraging the development of internet technology is a significant step that can be very beneficial. E-commerce not only simplifies the sales information system process from manual to computerized but also changes the relationships and interactions of ordering, payment, and viewing products, allowing users to check transaction history anytime and anywhere. For this reason, the author tries to utilize the knowledge gained during university studies to analyze and design e-commerce for the Demanda parfum. The authors conducted an analysis and design for this study. Demanda Parfum is a business that offers various brands and types of perfumes. Seruni Parfum has a broad business idea to introduce perfume brands both from domestic and international markets. Over time, the number of perfume enthusiasts has been increasing, and companies with perfume sales concepts prioritize the needs of every individual. The authors analyzed the sales system in place at Seruni Parfum, which currently operates with a web-based system. At the perfume factory, monthly reports are still manually created in many cases. The transaction data processing is also done manually, meaning there is a possibility of errors and mistakes during writing and calculations. Therefore, e-commerce is needed to support these tasks, allowing sales to be conducted efficiently and generating reports accurately.

Pengaruh Free Float Terhadap Likuiditas Saham Pada Perusahaan LQ45 Yang Terdaftar Bursa Efek Indonesia Tahun 2019-2023

2025-02-06T10:34:35+08:00

This study aims to determine the effect of the independent variables free float (FF) or shares circulating in the public and the control variables Return on Asset (ROA), Return on Equity (ROE) and Earning per Share (EPS) on the dependent variable, namely Stock Liquidity (TVA) which is measured by the level of stock trading volume in LQ45 Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study is a study using a quantitative approach and the type of data used is secondary data sourced from the annual financial reports of LQ45 companies on the Indonesia Stock Exchange with an observation period of five years (2019-2023). The population in this study were 45 companies included in the LQ45 company and there were only 8 companies that were the research samples. This study uses panel data, namely a combination of time series and cross-section data using data analysis technique multiple linear analysis. Based on the results of the study and data analysis, it shows that partially the free float variable has a significant effect on stock liquidity, while the control variable return on assets (ROA) does not have a significant effect, return on equity (ROE) has a significant effect and earnings per share (EPS) has a significant effect on stock liquidity. Simultaneously, the free float variable, return on assets (ROA), return on equity (ROE) and earnings per share (EPS) together affect stock liquidity. The result of the determinant coefficient is 0.279, meaning that 27.9% of the stock liquidity variable can be explained by the free float variable, return on assets (ROA), return on equity (ROE) and earnings per share (EPS). The remaining 72.1% is explained by factors outside this research model.

The Influence of Board of Directors Characteristics on Corporate Financial Distress

2025-02-07T14:32:05+08:00

This study is based on complementary proposals between agency theory based on the behavioral characteristics of the board of directors. The research examines whether gender diversity on the board, board size, expertise, and board compensation costs affect the likelihood of financial distress of companies. This research falls into the third stage of TKT measurement, which is the proof-of-concept of functions and/or important characteristics analytically and experimentally. This type of research employs a quantitative approach method with combined time series and cross-sectional data (Panel Data). The data collection technique used is secondary data collection, where data is collected from previously existing data. The sample companies in Indonesia listed on the IDX during the period 2019 to 2022. The data analysis method uses the Eviews 12 analysis tool. Research on the characteristics of the Board of Directors and its impact on the financial distress of companies can provide valuable insights into how corporate practices and financial decision-making contribute to the achievement of sustainable development goals (SDGs-8). Based on the research results, it was found that from all the characteristics of the board of directors measured, the accounting expertise possessed by the board of directors had a negative effect on the Company's financial difficulties. While other characteristics did not affect the Company's financial difficulties.

Pengaruh Kualitas Layanan, Citra Merek dan Kepercayaan terhadap Kepuasan Pelanggan Dompet Digital Gopay

2025-02-10T12:13:48+08:00

This study aims to examine the influence of service quality, brand image, and trust on customer satisfaction. The data source used in this study is primary data obtained through the distribution of questionnaires. The population of this study consists of Gopay digital wallet users at Budi Luhur University, South Jakarta. The sampling technique used is nonprobability sampling, with a purposive sampling method, and the sample size was determined using the Lemeshow formula, resulting in 99 respondents. The data analysis tool used is SPSS version 22. The results of the study show that service quality, brand image, and trust have a significant effect on customer satisfaction.

Audit Aset Tetap Pada PT. XYZ

2025-02-10T14:32:35+08:00

This research aims to analyze the calculation of fixed asset depreciation at PT XYZ and evaluate its compliance with applicable accounting standards (PSAK 16). The research method used is quantitative analysis with secondary data sources, including financial statements and fixed asset lists of PT XYZ for the 2023 period. The analysis procedures include data collection, materiality determination, implementation of fixed asset audit procedures, and evaluation of findings. The research results show significant differences between the company's depreciation calculations and accounting standards. PT XYZ calculated depreciation of all fixed assets starting from August 2019, regardless of the actual acquisition date, while PSAK 16 requires depreciation to begin when assets are ready for use. This results in potential material misstatements in the financial statements, with higher book values of fixed assets and lower depreciation expenses than should be. Discussion of findings resulted in several improvement suggestions, including adding usage date column to the fixed asset calculation table, adjusting depreciation calculations according to acquisition dates, and evaluating the impact of non-compliance on the overall financial statements. In conclusion, the implementation of these suggestions will improve the accuracy and reliability of PT XYZ's financial statements, as well as ensure compliance with applicable accounting standards.

Analisis Dampak Kebijakan Deviden dan Struktur Modal terhadap Nilai Perusahaan Farmasi di Bursa Efek Indonesia periode 2019 - 2023

2025-02-11T15:46:30+08:00

This study aims to determine the influence of dividend policy, capital structure, and investment decisions on firm value. The independent variables used in this study are dividend policy (measured using DPR), capital structure (measured using DER), and investment decisions (measured using PER). The dependent variable used in this study is firm value (measured using PBV). The population in this study consists of pharmaceutical companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. Based on the criteria set, the number of companies that meet the criteria is 8 companies. The sampling technique used is purposive sampling. The analysis method used to test the proposed hypothesis is multiple linear regression analysis. The results of this study indicate that dividend policy measured using DPR partially has a significant positive effect on firm value, capital structure measured using DER partially has a significant positive effect on firm value, and investment decisions measured using PER partially have a significant positive effect on firm value.

Pengaruh Kapitalisasi Pasar, Profitabilitas dan Leverage terhadap Nilai Perusahaan

2025-02-13T14:49:02+08:00

This study aims to test and analyze market capitalization, profitability and leverage on firm value (property and real estate issuers on the Indonesian stock exchange for the period 2020-2023). The sampling technique used was purposive sampling method and obtained 15 issuers for 4 years, a sample of 60 issuers. The results showed that partially market capitalization has a positive and significant effect on firm value and profitability and leverage variables have no significant effect on firm value.

Pengaruh Modal Intelektual, Solvabilitas dan Pertumbuhan Penjualan terhadap Kesulitan Keuangan

2025-02-14T16:01:19+08:00

This study aims to examine the influence of Intellectual Capital, Solvency, and Sales Growth on Finansial Distress. The population in this research consists of all Real Estate Companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The variables used in this study are Finansial Distress as the dependent variable; Intellectual Capital, Solvency, and Sales Growth as the independent variables;. The sampling technique used was the purposive sampling method and obtained 16 company samples. The analysis methods used were Descriptive Statistical Analysis, Clasycal Assumption Test, Mulitple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Intellectual Capital have a negatif effect on Finansial Distress, Solvency have a positif effect of Finansial Distress and Sales Growth have a negatif effect on Finansial Distress.

Pengaruh Kompleksitas Operasi, Ukuran Perusahaan dan Komite Audit terhadap Kualitas Audit dengan Audit Delay sebagai Moderasi

2025-02-14T17:52:33+08:00

This study aims to examine the influence of Operational Complexity, Company Size, and Audit Committee on Audit Quality with Audit Delay as a moderating variable. The population in this research consists of all banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique used was the purposive sampling method and obtained 47 company samples. The analysis methods used were Descriptive Statistical Analysis, Logistic Regression Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Complexity Operational and Audit Committe has a positive effect on Audit Quality and the variables Company Size do not affect Audit Quality. The results of the study for the moderating variable, namely Audit Delay, are able to moderate (weaken) the positive effect of Audit Committe on Audit Quality and Audit Delay is unable to moderate Complexity Operational and Company Size.

Pengaruh Modernisasi Perpajakan, Sosialisasi dan Kesadaran terhadap Kepatuhan Wajib Pajak dengan Tingkat Pendapatan sebagai Variabel Moderasi

2025-02-15T10:49:13+08:00

This study aims to examine the Effect of Modernization of Tax Administration System, Tax Socialization and Tax Behavior Awareness on Taxpayer Compliance with Income Level as Moderation Variable. This researcher uses primary data by distributing questionnaires to two-wheeled motor vehicle taxpayers at Samsat Bekasi City. The determination of the sample in this study used the purposive sampling method. The Population in this study was 100 taxpayers. This study uses Smart PLS 3.0 Software. The results of this study indicate that modernization of the tax administration system and tax socialization have no effect on taxpayer compliance. While tax behavior awareness has a positive and significant effect on taxpayer compliance. Income level cannot moderate the effect of modernization of the tax administration system, tax socialization and tax behavior awareness on taxpayer compliance.

Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak dengan Budaya Pajak sebagai Variabel Moderasi

2025-02-17T09:30:01+08:00

This study aims to test and analyze the influence of tax knowledge, taxpayer awareness, and tax morality on taxpayer compliance and tax culture as a moderating variable. The method used in this study is a quantitative method with a survey approach. The object of this study is individual taxpayers in Bekasi Regency. In this study, the sample data was 120 respondents. Data were collected by distributing questionnaires to 120 respondents. The results show that tax knowledge and taxpayer awareness have a positive effect on taxpayer compliance, while tax morality has no effect. Tax culture is able to moderate the effect of tax knowledge on taxpayer compliance, and is unable to moderate the effect of taxpayer awareness and tax morality on taxpayer compliance.

Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan

2025-02-17T14:42:22+08:00

This study aims to examine the factors that affect the company's value. There are several factors used, including company size, return on equity, and leverage. The purpose of this study is to empirically test whether company size, return on equity, and leverage, affect the value of companies in retail issuers on the Indonesia Stock Exchange. This study uses secondary data from the annual financial statements of retail issuers of the Indonesia Stock Exchange (IDX) for the 2020-2023 period. There were 15 issuers that were sampled or as many as 60 observations that met the criteria in the research sample using the purposive sampling method. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The results of the study show that company size, return on equity, and leverage have a significant effect on the value of the company.

Apakah Inflasi, Pendapatan Pajak Daerah, dan Pengeluaran Pemerintah Mempengaruhi Pertumbuhan Ekonomi? Analisis Makroekonomi di Pulau Jawa

2025-02-20T11:05:30+08:00

The growth of Gross Regional Domestic Product (GRDP) as a benchmark for a region's economic growth is closely linked to regional tax revenue and government expenditure, as these policies are components of aggregate demand, whose increase will drive GRDP growth. On the other hand, inflation is an economic phenomenon that is always intriguing to discuss, particularly regarding its broad impact on economic growth. This study aims to analyze the impact of inflation, regional tax revenue, and government expenditure on economic growth across provinces in Java Island from 2010 to 2019. The data analysis method used is Vector Autoregression (VAR) analysis, employing EViews 10 software. The study's findings indicate that inflation has a significant positive effect on economic growth. Meanwhile, regional tax revenue and government expenditure have a positive but not significant impact on economic growth. As a fiscal policymaker, the government must be cautious in managing the state revenue and expenditure budget, ensuring that sectors prone to price increases in goods and services are carefully monitored. Additionally, the government should continue to optimize regional tax collection while maintaining efficient spending to increase government savings, which are essential for development, particularly in opening economic sectors in underdeveloped areas.

Studi Kelayakan Bisnis pada Usaha Pembuatan Batu Bata dari Bekas Tanah Galian di Desa Muara Pijoan Kabupaten Muaro Jambi

2025-02-20T14:33:43+08:00

This research, titled Business Feasibility Study of Brick Manufacturing from Excavated Soil in Muara Pijoan Village, Muaro Jambi Regency, is motivated by the challenges faced by craftsmen in managing brick production, particularly concerning the diminishing availability of clay raw materials and the necessity for products to comply with Indonesian National Standards (SNI). The study aims to comprehensively analyze the management of the business, operational costs, and the potential profits that can be obtained from brick manufacturing in the village. To achieve this objective, the research employs methods that include field observations and interviews with business operators, allowing the researcher to understand the production processes and management practices implemented in this venture. The research results show that the brick-making business in Muara Pijoan Village is managed efficiently, producing 20,000-40,000 bricks per cycle with a net profit of around 30%. Monthly operational costs reach Rp 10,000,000, including excavator rental and employee meals. This business is considered feasible, with the initial capital of Rp 40,000,000 already paid off, and its strategic location supports easy access. The production and quality of the bricks meet market demand, making this business have good prospects for future growth.