Artikel Berbahasa Inggris - Portal Jurnal

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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

DETERMINAN PENGELUARAN PANGAN 34 PROVINSI DI INDONESIA PADA MASA PANDEMI COVID-19 MENGGUNAKAN REGRESI KUANTIL

Oleh: Yohanes, Rio, Asih Murwiati

This study investigates the primary factors influencing household food expenditure in Indonesia, particularly in the context of the economic impacts of the Covid-19 pandemic, rising food insecurity (Prevalence of Undernourishment/PoU), and persistent income inequality (Gini Index). The research aims...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

ANALISIS DETERMINAN INDEKS KUALITAS LINGKUNGAN HIDUP 34 PROVINSI DI INDONESIA TAHUN 2020-2022 MENGGUNAKAN PENDEKATAN EKONOMI

Oleh: Aris Setya Novanto, Zulfa Emalia

One of the key challenges in economic development lies in balancing economic growth with environmental sustainability. This study investigates the determinants of the Environmental Quality Index (EQI) across 34 provinces in Indonesia from 2020 to 2022 using an economic perspective. The EQI serves as...

Penerbit: Goodwood Publishing • Publikasi: 12 November 2025

LEGAL PROTECTION FOR NFT INVESTORS IN INDONESIA’S DIGITAL CREATIVE INDUSTRY: A TRANSFORMATIVE AND DEVELOPMENTAL LAW APPROACH

Oleh: Abidin, Muhammad Ilman , Ramli, Ahmad M., Rafianti, Laina

Investment in Non-Fungible Tokens (NFTs) is rapidly emerging in Indonesia, presenting both opportunities and challenges for the digital creative industry. As unique crypto assets, NFTs enable new ways to own and trade digital and physical goods, but current regulations, including the Commodity Futur...

Penerbit: Faculty of Law, Universitas Lampung • Publikasi: 12 November 2025

SEMI-PUBLIC RESTRUCTURING TO UPHOLD GOOD FAITH AND GOING CONCERN IN INDONESIAN PUBLIC COMPANY BANKRUPTCY

Oleh: Kurniawan, Itok Dwi , Septiningsih, Ismawati , Subekti, Rahayu

Indonesia’s insolvency framework is currently suboptimal in accomodating rapid creditor enforcement with preserving viable firms, particularly publicly listed companies where market signaling and minority interests are at stake. This article proposes the adoption of a semi-public restructuring reg...

Penerbit: Faculty of Law, Universitas Lampung • Publikasi: 12 November 2025

From Reflection to Responsibility: A Conceptual Framework for Ethics and Value Formation in Social Studies Education

Oleh: Pernantah, Piki Setri, Supriatna, Nana, Komalasari, Kokom

From Reflection to Responsibility: A Conceptual Framework for Ethics and Value Formation in Social Studies Education. Objective: This study aims to analyze the role of reflective thinking in strengthening students’ values and ethics, particularly within the context of Social Studies Education. The...

Penerbit: FKIP Universitas Lampung • Publikasi: 13 November 2025

PERSPEKTIF PENGGUNA DOMPET DIGITAL: BENARKAH DOMPET DIGITAL TAK AMAN?

Oleh: Sefita Indriati, Hilyah Kamilah, Tika Ayu Yulinda

The digitalization era marked by the Industrial Revolution 4.0 has brought significant changes in various aspects of life, including in the financial sector. The emergence of digital wallets as an alternative to conventional payment methods is increasingly popular. However, behind all these convenie...

Penerbit: Goodwood Publishing • Publikasi: 13 November 2025

ANALISIS KELAYAKAN USAHA DENGAN METODE DISKONTO DAN TANPA DISKONTO: STUDI KASUS UMKM RUMAH MAKAN UNI IDA

Oleh: Unda, Rivan Viriyan, M. Chandra

Penelitian ini bertujuan untuk menganalisis kelayakan finansial Usaha Mikro, Kecil, dan Menengah (UMKM) Rumah Makan Uni Ida, yang berlokasi di Bandar Lampung dan menyajikan masakan khas Minang. UMKM memiliki peran krusial dalam perekonomian Indonesia, namun sering menghadapi tantangan dalam pengelol...

Penerbit: Goodwood Publishing • Publikasi: 13 November 2025

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