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Rizka Aulya R.; Muhammad Yasin

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

Alvazaki Ikbar Maulana; Muhammad yasin

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the factors determining the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs make a significant contribution to the national economy, but their growth still faces various structural barriers. Based on the results of the literature review, it was found that access to capital, human resource quality, managerial capacity, innovation, digitalization, marketing strategies, and government policies are the main factors influencing MSME growth. Limited capital and low financial literacy are dominant obstacles that hinder business expansion. Furthermore, weak managerial capacity and digital competency prevent many MSMEs from optimally exploiting market opportunities. Innovation and the use of digital technology have been proven to increase efficiency and marketing reach, but the adoption rate remains low. External factors such as government regulations, simplified licensing, and support from empowerment programs also play a significant role in creating a conducive business climate. This study emphasizes that MSME development requires a comprehensive approach that integrates internal aspects of business actors and structural government support. The research results are expected to serve as a reference for academics, policymakers, and MSME actors in formulating more effective development strategies.

Gede, Muhammad Habib Ali; Mulyadi , Roza; Haryono, Selly

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Sudrajat, Muhammad Haris

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

Sifa Olifia Zaini Saputri; Muhammad Yasin

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

Mia Septiara Siringo Ringo; Dewinta Putri Ardana; Rahman, Muhammad

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review. The focus of the study was on pre-order or custom product transactions made after a specification agreement between the buyer (mustashni') and seller (shani'). The results showed that the COD system is valid in the istishna contract because it allows for final payment upon receipt of the goods. This is in accordance with Sharia law as long as the product specifications are clear, the price is transparent, and the buyer's right to khiyar is fulfilled to ensure the goods conform to the contract. As long as it is free from riba (usury), gharar (gharar), and tadlis (tadlis), the COD method in istishna transactions reflects fairness, openness, and benefits for both parties in the digital economy ecosystem.

Anas Prasetya; Syarifuddin Syarifuddin; Muhammad Rifa Badawi

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Modern society faces multidimensional complexities, ranging from spiritual crises and technological disruption to social inequality. Muslims, with their theological and intellectual capital, are often perceived as suboptimal in responding to these challenges contextually and applicatively. This article aims to analyze the fundamental problems faced by Muslims in formulating answers to the problems of modern society and to explore the strategic role of Islamic higher education institutions, specifically the Muhammadiyah University of Malaysia (UMAM), in bridging this gap. This research uses a qualitative approach with a case study method at UMAM. Data was collected through literature study, observation, and structured interviews with academics and policymakers at UMAM. The findings indicate that the main problems lie in: (1) the dichotomy between naqli and aqli sciences, (2) a static approach to religious texts, and (3) a lack of integrative and innovative solution models. UMAM strives to address these issues through three main strategies: integration of knowledge in the curriculum, problem-based research, and empowering community engagement. This article concludes that UMAM has the potential to become a model social laboratory of Islam that combines the Muhammadiyah renewal ethos with the Malaysian socio-cultural context to produce relevant, humanist, and rahmatan lil 'alamin solutions.

Muhammad Didi Ahmadi

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the communication styles and experiences of healthcare workers in enhancing public service communication skills at Petir Community Health Center (Puskesmas Petir) in Tangerang City. Effective communication is a crucial factor in the quality of healthcare services for patients; however, various challenges such as time constraints, differences in patients’ backgrounds, and work pressure often hinder optimal interactions. This research employs a qualitative approach with a case study method, involving in-depth interviews, participatory observations, and document analysis to uncover the experiences, perceptions, and practices of healthcare workers in communicating with patients and the community. The findings indicate that communication skills are improved through internal training, peer mentoring, and the adaptation of communication strategies to match patient characteristics. Additionally, personal motivation, managerial support, and a conducive work environment play significant roles in the successful implementation of communication strategies. The results of this study provide an in-depth understanding of public service communication practices within the community health center context and serve as a basis for recommendations in developing training programs and policies to enhance the quality of interactions between healthcare workers and the community.

Riskita Riskita; Muhammad Abdur rohim; Ni’matur Rohmah; Nur Faizah; Muslehatul Fa’izeh +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article explores legal accountability for flood disasters occurring in several regions of Sumatra, which are widely alleged to result from large-scale logging activities. The analysis is conducted within the framework of the Indonesian legal system, with particular emphasis on contract law. This study adopts a literature-based research method by examining statutory provisions, legal doctrines, and relevant scholarly publications. The analysis demonstrates that flood events should not be understood solely as natural occurrences, but rather as ecological consequences arising from the failure to fulfill contractual obligations embedded in forest utilization permits. From a contract law perspective, forestry concessions establish binding legal relationships that impose environmental protection duties on permit holders in accordance with the principle of pacta sunt servanda. Logging activities that exceed authorized limits may therefore be classified as contractual default (wanprestasi) and, at the same time, constitute unlawful acts that cause harm to the state and affected communities. Accordingly, this study underscores the necessity of strengthening environmental protection clauses within concession agreements and applying strict liability principles to enhance legal responsibility and prevent recurring environmental harm.

Muhammad Maulana Nazril; M. Faishal Fadhlurrahman; Fayzah Nazmah; Novita Ayu Fitri Wulandari; Muhammad Aulia Rahman +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

Achmad Rizky Airlangga; Faiq Muhammad Zufar; Syahputra Aditya Kusrin Surbakti

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Siti Kasiyati; Abdullah Tri Wahyudi; Muhammad Julijanto; Muhammad Taufiq

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyse the development and compare the legal politics of the Religious Court in Indonesia and Turkey. This study is library research with an interdisciplinary approach to historical-legal and comparative law research. This study presents a historical-legal perspective and a comparative analysis of the law to obtain similarities and differences in the legal politics of the Religious Court in Indonesia and Turkey. The legal politics of the Religious Court in Indonesia are divided into pre-Colonial, independence, and reform periods. In Turkey, the Religious Court is divided into three periods: before the Tanzimat, after the Tanzimat, and during Mustafa Kemal Atatürk's reforms. A comparative analysis of the law found that the Religious Courts in Indonesia and Turkey initially applied Islamic law. Still, later restrictions were placed on it in an attempt to abolish it. The difference is that the Religious Court in Indonesia still enforces Islamic law as a positive law in certain fields and regions. The Religious Court in Turkey was abolished and replaced by a regular Court based on European law. The existence of the Religious Court in Indonesia demonstrates the success of legal pluralism, while legal secularism has shifted legal pluralism in Turkey.

Fairuz Sabiq; Muhammad Himmatur Riza; Masjupri Masjupri; Andi Mardian

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The determination of the beginning of the lunar month is an important issue in religious practice and the establishment of the Hijri calendar in Indonesia. The diversity of imkan rukyat criteria used across countries necessitates an evaluation of international standards, including the 2016 Turkish Criteria, which are considered more progressive with parameters of a minimum crescent altitude of 5° and an elongation of 8°. This article examines the relevance of the 2016 Turkish Criteria within the astronomical and jurisprudential context of Indonesia, as well as its implications for the process of determining the beginning of the lunar month by the government and Islamic organizations. Through literature review, comparative astronomical analysis, and examination of hisab–rukyat practices in recent years, this study finds that the 2016 Turkish Criteria exhibit strong astronomical consistency and can enhance calendar predictability. However, its application in Indonesia may lead to discrepancies with the government’s criteria, which currently require a crescent altitude of 3° and an elongation of 6.4°. These implications include potential differences in month beginnings, the need for harmonizing criteria, and the importance of dialogue between national and international astronomical authorities. This study recommends strengthening astronomical and jurisprudential assessments prior to adopting new criteria and encourages the integration of global data to improve the accuracy of the Hijri calendar in Indonesia.

Ridwan, Muhammad Ridwan Na'im; Yudi Kurniawan

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Tangerang City has the most applications in Indonesia, with 222 applications. All of these applications are supported by more than 100 servers located in the data center of the Tangerang City Communication and Information Agency. The large number of servers and applications that are managed brings up new problems in the midst of increasing complex cyber threats, especially in government data centers. One of them is how to monitor and respond quickly when there is an attack on the existing system. The implementation of a cyber security system based on Wazuh, Shuffle, and YARA is able to monitor threats in realtime and automate responses against attacks. Wazuh acts as a log-based monitoring and detection platform and behavior analysis, Shuffle is used to automate incident response through integrated workflow, and YARA is applied for signature-based malware identification. The PPDIOO (Prepare, Plan, Design, Implement, Operate, Optimize) method used in this research is used as a framework in designing and evaluating the system. From the research conducted, it is expected that Wazuh successfully monitors anomalies that occur on the server which will then be forwarded to Shuffle to automate the next steps to be taken. YARA integrated with Wazuh also successfully detects and quarantines malicious files that enter the server automatically based on the available signature list.

Muhammad Najiy Yullah

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Tuberculosis (TB) is one of the infectious diseases that remains a public health problem in Indonesia, including in West Java Province, which has a large population and high mobility. This condition has the potential to increase the risk of transmission and cause variations in the distribution of cases between districts and cities. This study aims to map the distribution of TB cases across all districts and cities in West Java Province from 2022 to 2024 using a spatial analysis approach. This analysis was conducted to describe the geographical distribution of cases, identify patterns of spread, and determine areas with relatively high or low case rates. TB data was obtained from routine recording and reporting by health facilities in West Java, then integrated with population and administrative boundary data. The results of the analysis provide information on case distribution patterns between regions and trends in case changes from year to year. The findings of this study are expected to serve as a basis for local governments in formulating more targeted TB prevention and control strategies, through a focus on interventions in areas with a high case burden, as well as optimizing sustainable public health programs in West Java Province.  

Muhammad Arifin Ilham; Dody Herdiana; M.Agreindra Helmiawan; Asep Saeppani

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

While TLS 1.3 is the latest standard, TLS 1.2 remains widely implemented in many cloud infrastructures. The selection of cipher suites in TLS 1.2, particularly between AES-128-GCM and AES-256-GCM, presents a trade-off between cryptographic strength and system performance. This research aims to analyze the performance comparison of these two algorithms on an Nginx server to determine the optimal configuration for cloud storage services. The study uses a quantitative experimental method by benchmarking two scenarios: (A) Strict (AES-256-GCM), and (B) Balanced (AES-128-GCM). Performance metrics measured include Requests Per Second (RPS), Latency, and Throughput. The results show that handshake performance (RPS and Latency) is nearly identical across all scenarios. However, in large file transfer tests, the AES-128-GCM algorithm (Scenario B) achieved a throughput of 32.4 MB/s, which is 12.5% faster than AES-256-GCM (28.8 MB/s). This study concludes that AES-128-GCM provides the best balance of security and efficiency for data-intensive environments.

Maskawati Maskawati; Muhammad Tryas Budi Firamulia; Burhanuddin Burhanuddin

Law and Justice research journal 2025 International Forum of Researchers and Lecturers

The state of law and democracy are two concepts that are interrelated in the mechanism of managing the government of a country. Democracy provides the foundation for creating equality and equality of rights for all citizens, while the state of law emphasizes that power in a country must be subject to the rule of law, not the will of a particular individual or group. This research is a normative legal research with a normative juridical approach that seeks to explore the harmony of legal rules with applicable norms. The results of the study show that from the colonial period to the reform era, a lot of progress has been made in strengthening the principles of the rule of law, both formally and substantially. The 1998 reform was a momentum that marked a strong commitment to make Indonesia a democratic country of law, where every citizen has rights and obligations protected by law. In Indonesia, democracy has gone through various phases from the parliamentary era, Guided Democracy, New Order, to the reform era that provides greater space for people's involvement.

Muhammad Yusuf Prayitno; Syamsul Hadi; Bagus Prakoso; David Avelino Anugerah Krishna Pamungkas; Ahmad Zulfa Sibro Malisi

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The decline in the performance of the die casting machine in 1998 after a long period of producing copper terminals showed dimensional defects and instability in product quality, especially in nozzle clogging, reduced copper flow, crust buildup on the gooseneck, plunger movement obstruction, and hydraulic pressure leaks. The purpose of planning the replacement and repair of die-casting machine components is to obtain replacement and repair costs, replacement and repair schedules for the period 2026, and the ratio of maintenance costs to profits. The replacement and repair planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, predicting component service life, predicting labor costs, predicting supporting equipment to be used in maintenance, predicting the time to replace spare parts or reinstall repaired components, estimating replacement and repair costs for the period 2026, and calculating the ratio of replacement and repair costs to profits. The planning results obtained replacement and repair costs for the 2026 period are 75.770.000,- IDR with an estimated die casting machine rental rate of  1,500,000 IDR/hour which has the potential to be rented for 1,200 hours/year, and the ratio of maintenance costs to profits is 10,02 % which implies that the die casting machine with a capacity of 40 units/hour is still suitable for use and has the prospect of generating profits for the next few years.

Muhammad Afaq Ahmad Khan; Syamsul Hadi; Ramadhani Rafi Rasheesa; Sulaiman Sulaiman

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

The problem lies in the inconsistent quality of M10 hexagonal head bolts with a spacing of 1.5 mm, a bolt length of 100 mm and slow production speed for manual production. The purpose of the analysis is to obtain consistent, standard, and productive quality of M10 hexagonal head bolts with a spacing of 1.5 mm, a bolt length of 100 mm. The analysis method includes the selection of AISI 1040 raw materials with a diameter of 10 mm in the form of rolls, the determination of the production process through raw material inspection, diameter reduction from 10 mm to 9.8 mm, the formation of hexagonal heads with a machine, cutting the length of the bolts and the bolt end chamfer, making M10 threads with a range of 1.5 mm with a machine, hardening, 10 m thick Zinc coating, thread profile inspection, sample hardness test, and sample tensile test. The results of mass production with the machine obtained a hexagonal head bolt with a thread size of M10x1.5 mm, a bolt length of 100 mm, a capacity of 500 units/hour in accordance with the ISO 9001:2015 standard with a hardness of 30 HRC and a tensile strength of 830 MPa at a cost of Rp. 1133/bolt and a process duration of 8.3 minutes/bolt which implies that product quality can be more guaranteed to be consistent and uniform.

Muhamad Dwi Kurniawan; Syamsul Hadi; Muhammad Rangga; Fernanda Yudha Firmansyah; Marcellino Yoga

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The problem with a passenger car with a capacity of 15 people lies in its unscheduled maintenance and having broken down on the road. The purpose of component replacement planning is to obtain component replacement costs, maintenance and repair schedules for the 2026 period, and the maintenance cost-to-profit ratio. The planning method includes collecting previous maintenance data, applying the inspection-replace-repair-overhaul (IRRO) method, evaluating component conditions, estimating component lifespan, estimating labor costs, estimating supporting equipment to be used in maintenance, estimating the time to replace spare parts or reinstall repaired components, estimating maintenance and repair costs for the 2026 period, and calculating the maintenance cost-to-profit ratio. The results of component replacement planning obtained costs for the 2026 period are IDR 11,780,000 with an estimated passenger car rental rate of IDR 800,000/24 ​​hours (day) which has the potential to be rented for 4,320 hours/year, and the ratio of maintenance costs to profits is 10.33% which implies that passenger cars with a capacity of 15 people are still prospective to generate profits and are suitable for use for the next few years.