Heri Susanto’s scientific contributions

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame terhadap Pendapatan Asli Daerah di Kota Bogor. Sampel yang digunakan dalam penelitian ini adalah data dari 10 tahun terakhir, yaitu dari tahun 2014-2023. Data dikumpulkan menggunakan metode purposive sampling, dan pengujian hipotesis dilakukan dengan Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa Pajak Hotel berpengaruh signifikan terhadap Pendapatan Asli Daerah, Pajak Restoran berpengaruh signifikan terhadap Pendapatan Asli Daerah, Pajak Hiburan berpengaruh signifikan terhadap Pendapatan Asli Daerah, dan Pajak Reklame berpengaruh signifikan terhadap Pendapatan Asli Daerah. Selain itu, Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame berpengaruh secara simultan terhadap Pendapatan Asli Daerah

Chili is a strategic agricultural commodity that has high economic value and makes a real contribution to the national economy. The biggest problem in the chili trade system is price stabilization. Unstable prices occur when there is a change in supply volume. Based on BPS data in 2021, North Sumatra is the largest chili center outside Java with a contribution of 14.16%. Followed by West Sumatra and Aceh contributing 8.27% and 4.6% respectively. The center for red chili production in North Sumatra Province is Batu Bara Regency, which has an area of 982 ha with a productivity of 8 tons/hectare for red chilies, apart from Karo, Simalungun and Dairi. One way to overcome the chili problem in Batu Bara Regency is with the Rumah Produksi Bersama (RPB) program, which is a place for micro and small business actors to carry out joint production activities with similar product commodities, dependence on similar workforce skills, or the use of complementary technologies. Apart from that, RPB is a promotion for regional government investment in developing their region (Regional Branding) in addition to differentiating products and increasing value. For this reason, a Feasibility Study Method for the RPB KUKM for chili commodities in Batu Bara Regency, North Sumatra Province is needed, including through location, Production, Marketing, Financial and Management analysis as well as reviewing the regional image. Based on the results of the feasibility study, it was found that the location of the RPB is in chili, Lubuk Cuik Village, Limapuluh Pesisir District, Batu Bara Regency, North Sumatra Province, which is not far from the chili center in Batu Bara Regency. To achieve feasibility in accordance with the capabilities of RPB cutlery, it must be able to produce a minimum of 20 tons per month or around 240 tons per year with this production NPV, IRR and PP can be said to be feasible. Meanwhile, marketing is carried out B2B and B2C for potential offtakers, apart from building public-private partnerships and involving all key stakeholders, with the main player being the government.

Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.