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Anggit Wismantoro; Kiromim Baroroh

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the role of the government in moderating the influence of economic needs, accessibility, business capital on the existence of street vendors in Bekasi City. This research is a quantitative research. The subjects in this study were street vendors in Bekasi City. The population in this study was 15,402 street vendors, based on data from  the Bekasi City Cooperative and Small Business Office. The results   of the validity test of the person correlation  are that all variables count > rtabel, a(0.05) and the reliability test of all these  variables are above 0.600. The number of samples in this study was 390 street vendors. The sampling technique uses cluster sampling. |The data analysis technique used was multiple linear regression analysis and moderating regression analysis (MRA) using the help of IBM SPSS Statistics version 26 for windows.The aims of this research are as follows: (1) Economic needs affect the existence of street vendors in Bekasi City with a parameter coefficient value of 0.179 with a significant level of 0.000<0.05 (2) Accessibility has an effect on the existence of street vendors in Bekasi City with a parameter coefficient value of 0.211 with a significant level of 0.000 < 0.05 (3) Business capital has an effect on the existence of street vendors in Bekasi City with a parameter coefficient value of 0.184 with a significant level of 0.000 < 0.05 (4) The role of the government as a moderating variable (economic needs *existence of street vendors) is able to moderate the effect of economic needs on the existence of street vendors in Bekasi City with a parameter coefficient value of 0.129 with a significant level of 0.034 < 0.05 (5) The role of the government as a moderating variable (accessibility*existence of street vendors) is able to moderate the effect of accessibility on the existence of street vendors with a parameter coefficient value of 0.183 with a parameter coefficient value of 0.183 with a significant level of 0.005 < 0.05 (6) The role of the government as a moderating variable (capital*existence of street vendors) is able to moderate the effect on the existence of street vendors with a parameter coefficient value of 0.222  with a significant level of 0.019 < 0.05

Mochammad Syaiful Hadi; Akhlis Munazilin; Adi Susanto

Jurnal Elektronika dan Komputer 2024 STEKOM PRESS

This paper presents the design and implementation of an automatic Virgin Coconut Oil (VCO) making device using an Arduino Uno microcontroller. Virgin Coconut Oil has gained popularity due to its health benefits and versatile uses in various industries. The traditional process of making VCO involves manual effort and precise timing, which can be tedious and inconsistent. The proposed automated system aims to streamline the VCO production process by integrating sensors, actuators, and a microcontroller to achieve precise control and monitoring of the process variables. The Arduino Uno microcontroller serves as the central unit for data acquisition, processing, and control, facilitating automation through programmed logic. Key components of the automated VCO maker include temperature sensors for monitoring heating stages, a motor for stirring, and relays for controlling heating elements. The system utilizes feedback loops to maintain optimal conditions during each phase of VCO production, ensuring reproducibility and quality. The design also emphasizes user-friendly operation, with an interface that provides real-time feedback on process parameters and allows manual intervention if necessary. Safety features are incorporated to prevent overheating and ensure operational reliability. Overall, the developed automatic VCO maker offers a practical solution to enhance the efficiency and consistency of VCO production, catering to both small-scale producers and commercial enterprises in the food and cosmetic industries

Jourdan Imran Simanjuntak; Zuriman Anthony; Sepannur bandri; Anggun Anugrah

Jurnal Elektronika dan Komputer 2024 STEKOM PRESS

Induction motors are components that convert electrical energy into mechanical energy and are very much in demand among industries, with low prices, sturdy construction and easy maintenance making these induction motors used for heavy industrial applications. However, the 3-phase induction motor at this time chooses a low torque and speed so that it affects the efficiency of the induction motor performance, which will decrease.  This study examines the effect of unsymmetrical 2-layer 6-phase induction motor design on the torque and speed of 3-phase induction motors using the finite element method. This research was conducted using Ansys software, which aims to see the magnetic flux density and the effect of 6-phase induction motor design on the torque and speed of a 3-phase induction motor using the finite element method. The induction motor that is the reference for this research has specifications of a 3-phase induction motor: 0.75 KW, 1 HP, 220/380 V, 3.5/2 A, 50 Hz, 1390 rpm. From the results of this study, the simulation results of the shape of the flux density ... which is designed with the parameters of a 3-phase induction motor with an unsymmetrical 6-phase 2-layer induction motor coil design.

Marsi Nini Aryanti; Yosefina Andia Dekrita; Margaretha Yulianti

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict, Sikka Regency. The problems faced are limited basic infrastructure such as roads, clean water and inadequate sanitation. This is because this area has experienced a significant increase in population and this has not been balanced with the development of adequate basic infrastructure. The research method used is a qualitative method and is analyzed qualitatively. The results of this research show that the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict is to coordinate aspects of the preparation and integration of policies, strategies, norms, standards, guidelines and criteria for the implementation of Housing and Settlement Areas (PKP), Coordinating technical aspects of defense, licensing, design and technical feasibility as well as integration of Housing and Settlement Area (PKP) facilities and infrastructure, Coordinating institutional aspects, including coordinating, formulating policies, strengthening institutional capacity, as well as building partnerships with other parties including the community in the form of empowerment and cooperation as well as developing databases and information on housing and residential areas (PKP), Coordinating and developing a monitoring and evaluation system for PKP implementation, including performance measurement and PKP standard parameters.  

Isman Isman; Andrijani Sumarahinsih; Khoirul Bahriyah

International Journal of Management and Strategic Business Leadership 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study comprehensively investigates the empirical impact of capital structure, profitability, and asset growth on the value of companies in the retail sector on the Indonesia Stock Exchange during the post-pandemic economic recovery phase (2021–2024). Adopting a quantitative methodology with purposive sampling of 12 entities (N=48), parameters were estimated using multiple linear regression after passing a rigorous classical assumption test including normality, multicollinearity, and heteroscedasticity. By proxiesizing the capital structure through Debt to Equity Ratio (DER), profitability through Return on Assets (ROA), and total asset growth to Price to Book Value (PBV), this study reveals the phenomenon of  market undervaluation with an average PBV of 0.17. The results of statistical tests confirm that these financial determinants partially and simultaneously have a significant influence on shaping the firm value. These findings provide a theoretical contribution regarding the relevance of funding policy and operational efficiency as crucial signals for investors in a volatile market landscape. The practical implications emphasize the importance of optimizing financial structure and operational performance to strengthen market confidence during the global economic transition period.

Amelia Puspita Sari; Amelia Sari; Alfio Raldo; Andi Saputra; M. Afdal S.

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The construction of the pier at Pasir Kuning Beach, Tempilang, West Bangka Regency, Bangka Belitung Islands, aims to improve access and facilities for visitors. The beach is famous for its yellow sand beauty and distinctive cultural attractions, such as the tradition of the Ketupat War. The planned pier will support tourism activities by providing facilities for tourist boats and improving safety in shipping. This study evaluates the technical and topographic aspects needed to determine the most appropriate location of the pier. By taking into account factors such as tides, waves, and currents, the optimal location for the construction of the pier was successfully identified. This study uses a quantitative descriptive method with secondary data collection and financial analysis involving parameters such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is financially feasible, with an NPV of IDR 2,664,366,232.32 (10% discount) and IDR 1,583,944,003.86 (15% discount), IRR of 13.1%, BCR of 1.4, and a payback time of 2.8 years. In addition, the project is expected to boost local economic growth through increasing the number of tourists and promoting local culture. Overall, this initiative not only focuses on the development of physical infrastructure but also on the development of tourism potential and the preservation of local culture, thus providing long-term benefits to the surrounding community.  

Anila Ismi; Elviera Wilda Yanti; Alfan Mubarak; Sultan Sultan; M. Afdal S

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Universitas Bangka Belitung (UBB) is committed to improving the quality of facilities and infrastructure to support various academic and non-academic activities. This article discusses the feasibility of constructing a Multipurpose Building (GSG) designed to be a multifunctional activity center. This study uses a financial analysis method with parameters of Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the analysis show that this project is feasible to be implemented with an NPV value of Rp1,059,940,033 (10% interest rate) and an IRR of 13.66%. The construction of this building is expected to have a positive impact on the academic community and the surrounding community.

Muhammad Yusuf; Ari Prabowo

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The restaurant business in Indonesia has always been dominated by foreign market share. Without looking far, busy centers such as malls, for example, are currently filled with restaurants from western countries or China. Starting from fast food restaurants to restaurants that provide full course menus. The population continues to increase, meaning the level of human need for food also continues to increase. Especially in the restaurant sector, it is currently showing very good development and is a business prospect that is progressing rapidly and increasing. The aim of this research is to find out whether promotions partially have a significant effect on purchasing decisions at Boss Cafe Bhayangkara, as well as knowing the influence of Customer Experience on purchasing decisions, and knowing simultaneously on Word of Mouth and the existence of Promotions in Customer Experience, Word of Mouth which has an influence on purchasing decisions at Boss Café Bhayangkara. In this research method, it is quantitative. The population in this research is all Boss Café Bhayangkara customers. The sampling technique is based on criteria (considerations). The sample parameters are: All Boss Café Bhayangkara customers, all Boss Café Bhayangkara customers came back using the Zikmund formula to reduce the sample size, so the sample in this study was 96 people and rounded up to 100 people. The results obtained from this research show that: 1) Promotion, 2) Customer Experience, 3) Wort of Mouth, 4) Purchase decisions. Basically, it shows how far the influence of an independent variable individually is in explaining the dependent variable.

Egya Shafa Dwi R1; Hodi Hodi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The importance of calculating weight and balance on an aircraft to support flight safety is something that must be done by service providers. Mistakes in calculating weight distribution can cause overloads that risk endangering the safety of passengers, crew, and the aircraft itself. This study was conducted at AirAsia Airlines with a focus on the Airbus A320 aircraft at Husein Sastranegara Airport, Bandung. The study used a quantitative method with primary and secondary data collection. Primary data was collected through direct observation in the field, while secondary data was obtained from documents, journals, and related literature. This study analyzed data related to aircraft weight, fuel, passengers, baggage, and cargo to calculate weight and balance on the loadsheet. The results of this study indicate that calculating weight and balance on loadsheets is an important process in ensuring flight safety. Steps involving calculating the weight of passengers, baggage, cargo, fuel, and the distribution of the aircraft's center of gravity ensure that the aircraft operates within the safe limits set by the manufacturer. Based on the analysis of passenger, baggage, cargo, and fuel data, the Zero Fuel Weight (ZFW) was 60,516 kg, Takeoff Weight (TOW) was 67,516 kg, and Landing Weight (LW) was 62,516 kg. All of these parameters are within the specified safe limits. Load management on an Air Asia A320 aircraft when overloading requires special attention to parameters such as Maximum Takeoff Weight (MTOW), Maximum Landing Weight (MLW), and Maximum Landing Weight (MZFW). If an overload occurs, as recorded on the fourth day in Hold 5, the solution that can be taken is to reduce the cargo load on that Hold. For the situation on the fifth day, where the Landing Weight (LW) exceeds the MTOW, the right step is to reduce the amount of fuel.

Milawati Valantia; Novia Safitri; M. Rizki; Alfi Hidayat; Nindi Ayu Lestari +2 more

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

Tree planting as a reforestation strategy is an important solution to overcome environmental and social problems in villages. This journal discusses the effectiveness of the tree planting program implemented in Mekar Agung Village, using an environmental and social approach. The program aims to improve environmental quality, reduce the impact of climate change, and strengthen social solidarity in village communities. The methodology used includes the implementation of planting activities, impact evaluation through measurement of environmental parameters such as reducing soil erosion and improving air quality, as well as analyzing changes in attitudes and community involvement. The results show that the program is effective in improving environmental quality, with significant improvements in soil and air quality. In addition, this program has also succeeded in strengthening social relations between residents through active participation in reforestation activities. These findings underscore the importance of an integrated approach that combines environmental and social aspects in greening programs to achieve sustainable and significant results.

Anang Maulana

Jurnal Transformasi Bisnis Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Leads Property Service Indonesia is a company operating in the services and services sector. PT. Leads Property Service Indonesia is widely known and many buildings use PT's services. Leads Property Service Indonesia for rent office space including the BRIpens Tower Building. To promote the office building area that will be rented only through the website so that there are problematic factors such as the lack of being able to go directly to provide brochures with clients because the website and social media promotions are more dominant and rental prices are less competitive with competitors in other companies. The solution is an evaluation so that it can become a future benchmark for marketing strategies for renting office buildings at the BRIPens PT Tower Branch Office. Leads Property Service Indonesia using the SWOT method. In essence, the SWOT method is a field of science that uses reasoning about the environment's internal strengths and weaknesses and also external opportunities and threats, then calculated using IFAS or EFAS using variables from these 4 parameters.

Vicente Pironti

International Journal of Educational Evaluation and Policy Analysis 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

This thesis examines the critical role of education in societal transformation, drawing on Werner Jaeger's assertion that the state is the primary agent of education and cultural evolution. In "Paideia," Jaeger emphasizes the state's role in shaping individual development and humanity's essence through educational systems. The thesis introduces the concept of a Ministry of Generosity, a state initiative aimed at fostering a Culture of Generosity as a formal measure of societal happiness. This ministry would integrate the Pedagogy of Generosity into education, promoting prosperity and compassion across economic and educational spheres. The thesis explores the General Theory of Generosity and its practical application in social and educational technology, highlighting the pioneering work of Dr. hc Vicente Pironti, founder of Humaniza. It examines how these technologies can drive cultural transformation and set a global standard for education and societal well-being. Additionally, the thesis addresses the development of humanized algorithms within the Artificial Intelligence Universe, incorporating ethical parameters and compassion for humans, sentient beings, and the environment. These humanized algorithms are presented as a crucial element in realizing the new Culture of Generosity.  

Numan Ahlur Rayi Qaiz; Numan Ahlur Rayi Qaiz; Dian Anggraini Purwaningtyas; Adenia Kusuma Dayanthi

Jurnal Elektronika dan Komputer 2024 STEKOM PRESS

Monopulse Secondary Surveillance Radar Mode-S is a flight observation device that can work up to 256 NM coverage. To ensure that the equipment is run, it is necessary to evaluate the performance of the equipment in accordance with KP No. 35 of 2019 concerning procedures for maintenance and reporting of aviation telecommunications facilities. The purpose of this study is to evaluate the performance of the tool. Equipment performance evaluation is analyzed based on several parameters. the analysis was carried out using research methods in the form of qualitative analysis and descriptive analysis. The results of the analysis are adjusted to KP no. 35 of 2019 with an evaluation of the performance of the INDRA IRS20-MP/S 2NA Type MSSR Mode-S Radar device for the 2023 period has 100% availability, MTBF 8760 Hours, and MTTR 0 Minutes 

Ndaru Hendrayana; Jati Sasongko Wibowo

Jurnal Elektronika dan Komputer 2024 STEKOM PRESS

Well-organized and methodical libraries can, either directly or indirectly, facilitate the teaching and learning process in the community in which they are housed. Manual searching takes a long time because libraries typically have a large number of reading books. Without a book search system, libraries will make it harder and take longer for patrons to find books since they will have to look through each book individually on the shelf. It is quite feasible to create an information retrieval system for libraries to make book searches easier. Based on the parameters or keywords entered, the content-based filtering approach of the library book search information retrieval system can present ten recommendations. The Complete Guide to Islam in Kafah has the highest similarity of 0.775 when it comes to the process of looking for books with religious categories and keywords related to Islam.

Raka Lintang Aditya; Raka Lintang Aditya; Sulastri Sulastri

Jurnal Elektronika dan Komputer 2024 STEKOM PRESS

All PT Astra International BMW Semarang transactions are recorded in the database but the problem is that the stock management is  efficientless so  the part stock that buyers are interested is not available. This research aims to conduct a comparative mining results using the association rule with apriori algorithm for year 2021, 2022 and 2023 sales transaction dataset with total of 43.694 records using the Rstudio. Data mining process in each year uses the same parameters for each itemset combination. The best association pattern occurs in 2023 with support value 0.05913841 and confidence value 100%. This can be concluded that the rules formed from each year could be different eventhough using same parameters. The item that always appears in the association rule from 2021 – 2023is Z99000000333 (BMW Engine OIL) which is often purchased with items named “Set fil-oil” so it can be a recommendation for  item stocking  in the warehouse.

Aditia Sudarmawan; Ario Gunzales; Cherry Simamora; Defi Artha Sari; Destriana Cahaya Ningsih +6 more

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

This study aims to analyze the relationship between macrozoobenthos Gafrarium pecinatum density and water quality at two water stations determined based on the turbidity of the research location on Sunday, May 26, 2024 in Pengudang waters and Monday, May 27, 2024 in Dompak waters. Field data analysis was carried out in the Marine Biology laboratory of the Faculty of Marine Science and Fisheries UMRAH. This study used a random sampling method with sample collection carried out at two predetermined research stations. The results showed that Gafrarium pecinatum is a macrozoobenthos species found in both research locations, with differences in the number of individuals between stations. Evaluation of water quality showed that most of the chemical and physical parameters were still within the established quality standard limits, but the temperature parameter at station 2 slightly exceeded the quality standard limits. Nonetheless, the water conditions at both sites can still be considered suitable to support the life of marine biota. Further monitoring is required to maintain the sustainability of the coastal ecosystem.

Aulia Permata Pohan; Ayie Davila Lubis; Bagus Feri Sumantri; Fikri Ardani; Gerri Syahrial +7 more

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

Macrozoobenthos is a group of benthic organisms measuring more than 1 mm that plays a crucial role in the process of decomposition and mineralization of organic material in aquatic ecosystems. The purpose of this observation was to determine the ecological index and density of macrozoobenthos in Pengudang and Dompak Waters. This observation was conducted from May 26-27, 2024 in the waters of Pengudang and Dompak using the survey method. Determination of sampling points is done by random sampling of 20 points each line transect. Macrozoobenthos measurements using 1x1m quadrant transect. The results showed that Pengudang waters had a higher species density with an average value of 13 (medium) compared to Dompak with an average of 0.03 (low). The diversity index ranged from 0.36-1.05, with Pengudang showing higher values. The uniformity index in Pengudang was 0.50 (medium), and in Dompak 0.17 (low). The dominance index was higher in Dompak (0.84) than Pengudang (0.40). Water quality parameters showed that temperature, salinity and pH were within safe limits, but TSS values in Dompak exceeded quality standards, indicating higher sedimentation levels.  

Anis Mahmudatul Janah; I Made Suparta

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the income, profits and feasibility of the gibas goat farming business in Nglumber Village, Kepohbaru District, Bojonegoro Regency. This research used as informants 6 gibas goat entrepreneurs in Nglumber Village, Kepohbaru District, Bojonegoro Regency. The analytical tools used in this research are total production costs, revenues, profits and business feasibility. The results obtained from this research are that the average total production costs incurred are IDR 112,362,000 month, the average revenue obtained is IDR 79,916,667/month, and the average profit obtained is IDR 9,430,461/month. The results of calculating 3 (three) feasibility parameters for 6 gibas goat livestock entrepreneurs in Nglumber Village, Kepohbaru District, Bojonegoro Regency, can be seen that the R/C ratio obtained an average value of 1.3 > 1, the B/C ratio obtained an average value equal to 0.13 > 0, and ROI obtained an average value of 7%. Therefore, the gibas goat farming business in Nglumber Village, Kepohbaru District, Bojonegoro Regency is feasible.

Putra, Muhammad Farrasky Delas; Sakinah, Yozi Putri

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the costs, income, profits, and level of sensitivity of citronella farming in the Kalumpang Saiyo farming group in Solok City. The method used in this research is a case study. The sampling method is purposive sampling, where farmer groups are selected based on specific criteria. The data analysis used is quantitative analysis to analyze the costs incurred for activities starting from investment costs, production operations, and financial analysis used to determine whether or not farming is feasible using investment feasibility criteria, namely Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (B/C Ratio). Sensitivity analysis is used to determine the level of business sensitivity to changes in parameters used in increasing production costs (10%, 15%, and 23.36%), decreasing benefits (10%, 15%, and 18.36%), as well as increasing production costs and reduced benefits (10% and 10.46%). The research showed that the citronella farming business that was run survived up to an increase in production costs of 23.36%. The farming business also survived up to a decrease in benefits of 18.96%. It survived up to conditions of an increase in production costs of 10.46% and a reduction of benefits of 10.46%, coinciding. Keywords: Sensitivity, Financial, Citronella Grass, Feasibility   Abstrak Penelitian ini bertujuan untuk menganalisis biaya, pendapatan, keuntungan dan tingkat sensitivitas usahatani seraiwangi di kelompoktani Kalumpang Saiyo, Kota Solok. Metode yang digunakan dalam penelitian ini adalah studi kasus. Metoda pengambilan sampel adalah purposive sampling, dimana kelompok tani dipilih berdasarkan kriteria tertentu. Analisis data yang digunakan adalah analisis kuantitatif untuk menganalisis biaya-biaya yang dikeluarkan untuk kegiatan mulai dari biaya investasi, operasional produksi dan analisa keuangan yang digunakan untuk mengetahui layak atau tidaknya usahatani dengan menggunakan kriteria kelayakan investasi adalah: Net Present Value (NPV), Internal rate of Return (IRR), Benefit Cost Ratio (B/C Ratio) dan analisis sensitivitas digunakan untuk mengetahui tingkat sensitivitas usaha terhadap perubahan parameter yang digunakan pada kenaikan biaya produksi (10%, 15% dan 23,36%), penurunan benefit (10%, 15% dan 18,36%) serta peningkatan biaya produksi dan penurunan benefit (10% dan 10,46%). Hasil penelitian menunjukkan bahwa usahatani seraiwangi yang dijalankan mampu bertahan sampai pada peningkatan biaya produksi sebesar 23,36%, lalu usahatani mampu bertahan sampai pada penurunan benefit sebesar 18,96% dan mampu bertahan sampai pada kondisi peningkatan biaya produksi sebesar 10,46% dan penurunan benefit sebesar 10,46% terjadi secara bersamaan.

Nurkhasanah Nurkhasanah; Eka Julianti Efris Saputri; Aditya Pradana; Kiki Helencia

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.