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Analisis Kelayakan Usaha dengan Metode Diskonto dan Tanpa Diskonto: Studi Kasus UMKM Kedai Sera

Oleh: Prabumulya, Rizkillah Aji, Nitisara, Naurah Wafa , Clara, Dinda

This study aims to analyze the business feasibility of the Kedai Sera MSME located in Bandar Lampung City using both discounted and non-discounted methods. A descriptive quantitative approach was applied, utilizing primary data in the form of Kedai Sera’s annual financial statements for the period...

Penerbit: Goodwood Publishing • Publikasi: 13 November 2025

Analisis Kelayakan Usaha Menggunakan Diskonto dan Tanpa Diskonto UMKM ‘’HS Styrofoam’’ (Studi Kasus di Desa Pekalongan, Kecamatan Pekalongan, Lampung Timur, Lampung)

Oleh: Hafitsah, Nazila, Fadhilah, Indah , Sovia, Sabrina Tiara

This study aims to analyze the business feasibility of the Kedai Sera This study aims to assess the business feasibility of HS Styrofoam in Lampung Timur using discounted and non-discounted financial analysis methods. The business supplies styrofoam decorations to meet increasing demand for creative...

Penerbit: Goodwood Publishing • Publikasi: 13 November 2025

KEJAHATAN SIBER DAN PENIPUAN KOMPUTER: APA PENCEGAHAN YANG DAPAT DILAKUKAN?

Oleh: Birlin, Raisa aqila, Lisa Oktaviani, Maninggor Esteria Silaban

A The fast development of technology has brought both  positive and negative effects, incluiding an increase in cybercrime like computer fraud. Cybercrime involves illegal actions through computer networks, such as data theft and online scams, whic harm individuals, organizations, and goverment...

Penerbit: Goodwood Publishing • Publikasi: 13 November 2025

Vocational Education for Students with Disabilities: A Qualitative Study of Teacher Challenges and Expectations

Oleh: Gunarhadi, Gunarhadi, Yuwono, Joko, Rejeki, Dewi Sri

Vocational Education for Students with Disabilities: A Qualitative Study of Teacher Challenges and Expectations. Objectives: This research aimed to analyze the challenges and expectations in providing vocational education for students with disabilities in both special and inclusive vocational high s...

Penerbit: FKIP Universitas Lampung • Publikasi: 13 November 2025

ANALISIS PENGARUH AKSES KEUANGAN DIGITAL P2P LENDING, PENDIDIKAN, PENGANGGURAN DAN PERTUMBUHAN EKONOMI TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA

Oleh: Dzikri Badaruzaman Al Haq, Thomas Andrian, Dian Fajarini

Income inequality continues to pose a significant challenge within Indonesia's economic landscape. This study aims to analyze the effect of digital financial access through peer-to-peer (P2P) lending, education, unemployment, and economic growth on income inequality across 34 provinces in Indonesia ...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

Identifying the Economic Potential Based on Leading Subsectors as the Foundation for Economic Development in Lampung Province: Identifikasi Potensi Ekonomi Berbasis Subsektor Unggulan Sebagai Pondasi Pembangunan Ekonomi Provinsi Lampung

Oleh: Radinsyah Fauzi, Arya, Arivina Ratih Y.T, Resha Moniyana Putri

Economic development is fundamentally aimed at improving people’s welfare. However, this goal has not yet been fully realized in Lampung Province. To support economic progress in the region, this study seeks to identify the province's leading sub-sectors. The research uses secondary data, specific...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

IMPLIKASI TEORI ARBITRAGE PRICING THEORY PADA RETURN SAHAM PERTAMBANGAN PT ANTAM TBK

Oleh: Aini, Nur Syahidah Qurotu, Muhammad Husaini, Dian Fajarini

This research aimed to analyze the effect of microeconomic and macroeconomic factors on stock returns of PT Aneka Tambang Tbk. Stock returns here refer to changes in stock prices that reflect the profits or losses received by investors in a certain period of time. The variables studied include stock...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2016-2022)

Oleh: Manal Safana, Nyimas, Dharma, Fitra, Retno Yuni Nur Susilowati

This research is designed to assess the influence of Environmental, Social, and Governance (ESG) reporting transparency on enterprise value among mining companies listed on the IDX between 2016 and 2022. The study employs Environmental Disclosure, Social Disclosure, and Governance Disclosure as inde...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

ANALISIS FAKTOR YANG MEMENGARUHI MINAT INVESTASI ONLINE GENERASI Z DI PROVINSI LAMPUNG

Oleh: Dela Hardiana, Ratna Septiyanti

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi minat Generasi Z dalam pengambilan keputusan investasi secara online di Provinsi Lampung. Variabel yang diteliti meliputi literasi keuangan, pengetahuan investasi, motivasi, risiko investasi, imbal hasil investasi, dan modal minimu...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

DAMPAK IMPLEMENTASI PSAK NO. 73 TERHADAP LABA DAN PAJAK

Oleh: Nadien, Adam Dhiyaulhaq, Liza Alvia

This study investigates the implementation of PSAK 73 and its implications for profit and tax reporting at PT ABC. Using a case study approach, data were collected through observations, interviews, and document analysis. The research outlines how PT ABC identifies, records, measures, presents, and d...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025