Publication Search

80,083 articles from 756 journals · 2,111 citations tracked

Showing 1181-1200 of 1,448

Analytics

Ahmad Muhzazin; Anzu Elvia Zahara; Sri Rahma

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The banking industry is one of the businesses that relies on trust which is the main foundation of banking activities, namely confidence from the public as a Islamic banking service user, grows well for an Islamic banking can be seen from the financial performance itself. Today’s liquidity is very important for Islamic banks in carrying out activities, whether to overcome urgent needs, meet customer demand to financing, providing flexibility in achieving interesting and profitable investment opportunities so as not to inhibit sharia banking itself. In this study aims to determine the Effect of Third Party Fund (Dpk), Return On Asset (Roa), And Capital Adequacy Ratio (Car) On Liquidity (Fdr) At the Sharia Bank of General Sharia Year 2017-2022. This study used the type of Quantitative Research using secondary data acquired from the official www.ojk.go.id This study was carried out using a multiple linear regression analysis method that has the results of the study that Third Party Fund negatively affects Financing Deposit Ratio which is evidenced with -thitung> ttabel (-2,605> 1.720). The Return On Asset did not significantly affect Financing Deposit Ratio which was evidenced by thitung <ttabel (1.487 <1.720). Capital Adequacy Ratio has no significant effect to Financing Deposit Ratio which is evidenced by -thitung <ttabel (-1,315 <1.720). As well as Third Party Funds, Return On Asset, Capital Adequacy Ratio Has a simultaneous effect on Financing Deposit Ratio which is evidenced by Fstatistik <0.05 (0.000 <0.05) and Fhitung Ftabel (16.647> 39). With an effect of 0.714 or 71% on FDR at Bank Syariah Public and the remaining 29% are influenced by other variables not included in this study.

Yeni Rosa Damayanti; Alwi Alwi

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the effect of profitability ratios and activity ratios on profit growth at PT. Astra Agro Lestari during the 2012-2021 period. The independent variables used to measure profitability ratios are return on investment (ROI) and Gross Profit Margin (GPM), the independent variables used to measure activity ratios are measured by Receivable turnover (RTO) and Fixed asset turnover (FATO). The dependent variable used in this research is profit growth. The data in this study uses secondary data, namely financial reports for 10 years, starting from 2012-2021 at PT. Astra Agro Lestari Tbk. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination t test and f test. The results of research using the t test show that the return on investment (ROI) variable has no significant effect on profit growth, the Gross Profit Margin (GPM) variable has no significant effect on profit growth, the Receivable Turnover (RTO) variable has no significant effect on profit growth and the Fixed variable asset turnover (FATO) has no significant effect on profit growth.  

Dinda Noviana; Deasy Novayanti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

PT Diamond Food Indonesia Tbk is a company engaged in the food and beverage industry. The company's purpose in general is to increase profitability. However, there are several factors that can affect the profitability. The purpose of this study was to know and analyze the influence of leverage and liquidty on profitability at PT Diamond Food Indonesia Tbk simultaneously and partially. The type of data used is secondary data derived from the Financial Statements of PT Diamond Food Indonesia Tbk for the period 2020 – 2022. The research method used is quantitative descriptive analysis. The analyzer uses multiple linear regression equations, classical asumi tests, Detemination coefficient tests (R²), t tests (partial) and F tests (simultaneous). Data processing used SPSS version 25 program. Variable Leverage is measured using Debt Equity Ratio (DER), Liquidity is measured using the ratio namely Current Ratio (CR) and Profitability is measured using Return On Assets (ROA). Based on the results of the analysis with the t test (partial) shows that the variable leverage partially has no effect on profitability and the variable liquidity partially has a negative effect on profitability. Simultaneously showing variable results Leverage and Liquidity simultaneously have a significant effect on Profitability

Aulia Zahrotun Nafisah; Iwan Asmadi; Tri Lestari

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

Agnes Mayjesti; Elisabet Pali; Adriana M Marampa

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The problem in this study is whether ROA and EPS affect stock prices in Industrial Sector Companies Listed on the Indonesia Stock Exchange, the type of research used in this study is Quantitative research and using a sample of 40 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange that have been tested through purvosive sampling criteria. Multiple linear regression analysis and SPSS version 26 are the analyses used in this study so that they show the results of hypothesis testing, namely that ROA partially has an effect and is significant on stock prices, and EPS has a positive and significant effect on stock prices. Simultaneously, ROA and EPS have a positive and significant effect on share prices in companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange in 2022.

M Falih Maulana Noto Prasojo

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted to determine "The Influence of Tourist Experience on Satisfaction and Intention to Return (Study on Visitors to Pak Budi Pasuruan's Garden)" The strategy used in this study was associative research with a quantitative approach, by distributing questionnaires as a data collection technique. The sampling method uses purposive sampling, which is a sampling technique where the people selected as samples are in accordance with the purpose of conducting research, the sample used is 100 respondents, carried out at Pak Budi Pasuruan's Garden Tour, and uses samples with the Lemeshow formula and uses data processing modeling using Smartpls 4.0 (Partial Least Square). The results of the study state that the variable Tourist Experience has a positive and significant effect on Tourist Satisfaction and Revisit Intentions.

Ria Angriani

JURNAL RISET AKUNTANSI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine and describe the reaction of capital market (cummulative abnormal return) in investment policy, funding policy and dividend policy. Investment policy is measured using capital expenditure, funding policy is measured by changes in debt to equity ratio (∆DER) and dividend policy is measured by dividend payout ratio (DPR). This research is classified as literature review to provide some information needed by persons  related to the company and capital market participants. The study find that almost all research in capital market though cummulative abnormal return are effect by the management policies in investment, funding and dividend.

Anggraini, Putri; Pratiwi Octasylva, Annuidya Rosyidta; Puspita, Mutiara Eka

Jurnal Ilmu Pengetahuan dan Teknologi 2023 Institut Teknologi Indonesia

Financial Distress adalah kondisi dimana perusahaan mengalami kesulitan keuangan sebelum terjadinya kebangkrutan. Tujuan pada penelitian ini adalah untuk menganalisa dan mengetahui pengaruh Current Ratio, Debt to Equity Ratio dan Return on Equity terhadap Financial Distress secara parsial maupun simultan. Populasi yang digunakan pada penelitian ini yaitu perusahaan Sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia pada periode 2017 – 2021. Teknik pengambilan sampel pada penelitian ini yaitu menggunakan sampel jenuh dengan total sampel berjumlah 9 perusahaan. Metode analisis data yang digunakan pada penelitian ini yaitu analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio berpengaruh signifikan terhadap financial distress dengan nilai Sig. 0,000 pada perusahaan sub-sektor farmasi di Bursa Efek Indonesia. Secara parsial Debt to EquityRatio (DER) berpengaruh signifikan terhadap financial distress dengan nilai Sig. 0,010 pada perusahaan sub-sektor farmasi di Bursa Efek Indonesia. Secara parsial Return on Equity (ROE) tidak berpengaruh terhadap financial distress dengan nilai Sig. 0,210 pada perusahaan sub-sektor farmasi di Bursa Efek Indonesia. Sedangkan, secara simultan ketiga variabel bebas yaitu current ratio, debt to equity ratio, dan return on equity berpengaruh signifikan terhadap financial distress dengan nilai Sig. 0,000 pada perusahaan sub-sektor farmasi di Bursa Efek Indonesia.

Cahyono, Thomas Adi; Ramadhan, Muhammad Januar; Sunandar, Kudrat

Jurnal Ilmu Pengetahuan dan Teknologi 2023 Institut Teknologi Indonesia

Pra Rancangan Pabrik Nitroselulosa dengan bahan baku Tandan Kosong Kelapa Sawit (TKKS) di desain dengan kapasitas 15000 TPA. Bahan baku TKKS didapatkan dari beberapa industri pengolahan sawit yang berada di Lubuk Gaung, Kota Dumai. Pabrik ini direncanakan akan dibangun pada tahun 2023 dan diperkirakan akan selesai pada tahun 2025. Peluang yang tersedia untuk produk Nitroselulosa pada tahun 2025 adalah 1.429 ton dengan kapasitas ekonomis 5000 sampai 30000 TPA. Dengan memperhatikan kedua data tersebut maka pabrik Nitroselulosa dipilih dengan kapasitas 15000 TPA, yang diharapkan nantinya dapat mengurangi jumlah impor Nitroselulosa di Indonesia. Rancangan pabrik Nitroselulosa juga akan membutuhkan bahan baku lain seperti asam sulfat yang didapatkan dari PT. Timur raya di Karawang. Kemudian ada asam nitrat dari PT. Multi Nitrotama Kimia, natrium Hidroksida dari PT. Asahimas Chemical. Kebutuhan Hidrogen Peroksida dari PT. Peroksida Indonesia di Karawang dan etanol dari PT. Energi Agro Nusantara di Mojokerto. Proses yang dipilih untuk membuat Nitroselulosa dari TKKS terdiri dari dua tahapan utama yaitu delignifikasi dan tahapan nitrasi. Kemudian produk nitroselulosa yang dihasilkan akan disimpan dalam ethanol. Kebutuhan sarana penunjang (utilitas) pada proses produksi Nitroselulosa yaitu kebutuhan air pendingin sebanyak 45.799,196 kg/jam, kebutuhan air proses sebanyak 59.199,653 kg/jam kebutuhan listrik sebesar 775,751 KWH, dan kebutuhan bahan bakar berupa bio solar sebanyak 3359,0732 L/h. Bentuk badan hukum perusahaan ini adalah Perseroan Terbatas (PT), dengan struktur organisasi yang dipakai adalah sistem garis dan staf. Perusahaan ini dipimpin oleh seorang direktur dengan jumlah karyawan 151 orang. Analisa ekonomi yang dilakukan dengan suku bunga bank sebesar 10%. Kemudian didapatkan total modal investasi Rp 8.187.622.688.656,75 dengan pinjaman bank Rp 2.108.155.238.291,81 dengan internal rate of return (IRR) 27% maka minimum payback period (MPP) 4,527 tahun. Untuk Net Cash Flow at Present Value Rp 869.366.696.419,77, dengan hasil -hasil analisa tersebut dapat diambil kesimpulan bahwa pabrik Nitroselulosa layak untuk didirikan (feasible).

Cesi Frinamala Nazar; Darmawati Darmawati

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

The research aims to reveal and describe the Aesthetics of Hoyak Badarai Plate Dance Sarai Sarumpun Studio in Padang City. This type of research is qualitative research with descriptive methods of analysis. This research instrument is the researcher himself and is assisted by supporting instruments such as stationery and cameras. Data collection techniques are carried out by means of literature studies, observations, interviews and documentation. The steps of analyzing data are data collection, data reduction, data model and drawing conclusions. The results showed that the aesthetics of Piriang hoyak badarai Dance 6 principles, namely the principle of organic unity. Theme Principle, Theme Variation Principle, Balance principle, Development principle and Level Layout principle which are also associated with elements in dance, where dance elements are also divided into 2, namely the main elements such as movement and supporting elements in dance such as floor patterns, dancers, dance accompaniment music, makeup and clothing, property and performance venues. Appearance is one of the fundamental parts that all art objects or art events have.  For art performance, there are three elements that play a role, namely talent, skills, and facilities or media. This element was used to study it as the Aesthetics of Piriang Hoyak Badarai Dance at Sarai Sarumpun Studio in Padang City. Piriang Hoyak Badarai dance is a dance that illustrates the nature of community cooperation in working on rice fields starting from hoeing until rice returns to the granary. This is the background behind the creation of Hoyak Badarai Dance. And the source of the gerkana itself is taken from the Minangkabau Basic Motion.

Recha Anggardha; Widya Setiafindari

Jurnal Universal Technic (UNITECH) 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

The Broiler Chicken business owned by Andien, belonging to Mrs. Tri Winarti, initially operated with a capacity of 12,000 chickens and planned to expand to 24,000 chickens. This study aims to assess the sustainability of the development of Andien's Broiler Chicken farm to 24,000 chickens from a financial perspective. Financial analysis was conducted through calculations of Net Present Value (NPV), Benefit Cost Ratio (BCR), Internal Rate of Return (IRR), and Payback Period (PP). From the calculation results, it can be concluded that the expansion of Andien's Broiler Chicken business from 12,000 chickens to 24,000 chickens is a viable step based on the scenario calculations. The Payback Period (PP) is 1.31 periods, indicating a quick payback of investment as PP is less than 12 periods. The calculation results show an NPV value of Rp 4,936,714,867 using a 6% discount rate (based on the 2023 BRI KUR interest rate), and if using a 7% discount rate (based on the 2023 Mandiri KUR interest rate), the NPV would be 4,633,045,331. The presence of a positive NPV indicates the viability of this business development. The calculated IRR value reaches 22.26%, exceeding the 6% discount rate. The feasibility of the business is also supported by a BCR value of 1.09, where a ratio above 1 indicates the viability of the business.

Indah Permata Sari; Muhamad Rimawan

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aims of this research are (1) to determine whether there is a significant influence between total asset turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (2) To determine whether there is a significant influence between cash turnover on return on equity at PT. Nippon Indosari Corpindo Tbk. (3) To determine whether there is a significant influence between Inventory turnover on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) To determine whether there is an effect of Total asset turnover, Cash turnover, and Inventory turnover Simultaneously on Return on equity at PT. Nippon Indosari Corpindo Tbk. This type of research is associative research, where the population is the financial statements of PT. Nippon Indosari Corpindo Tbk for 12 years with a sample of 10 years. Samples were taken by purposive sampling technique. The data analysis method used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, T test and F test. Based on the results of data analysis using the t test and f test, it shows that (1) Total assets turnover partially does not have effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (2) Cash turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (3) Inventory turnover partially has no effect on Return on equity at PT. Nippon Indosari Corpindo Tbk. (4) Total assets turnover, Cash turnover, and Inventory turnover simultaneously have an influence on Return on equity at PT. Nippon Indosari Corpindo Tbk.

Titi Hartini

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Clinical Supervision is needed by educators to improve professional teacher performance. Through clinical supervision, school principals can carry out coaching related to increasing the competence of teaching staff in carrying out learning in class. Clinical supervision carried out by the principal at SMP Negeri 1 Cikoneng is carried out through stages which globally consist of pre-observation meetings, classroom observations and return meetings or post-observation. As well as follow-up evaluation. The purpose of this study was to determine the role of the school principal in the implementation of clinical supervision which has an impact on teacher performance in carrying out teaching and learning activities. This study used a qualitative descriptive approach by studying the facts that occurred, data collection techniques were obtained through interviews with school principals and teaching staff. direct observation and documentation study. The research was conducted at SMP Negeri 1 Cikoneng, Ciamis Regency. Improving the performance of teachers at Cikoneng 1 Public Middle School is carried out with various activities, including Supervision of the school principal, Educators are motivated so that supervision activities are the desire and awareness of the teaching staff to improve what they feel still needs to be improved both from making preparations, selecting methods, techniques and learning media, so that the learning process in class is more meaningful and students get a pleasant learning experience. The results of this study include: 1) Implementation of clinical supervision is carried out gradually by the principal at Cikoneng 1 Public Middle School, as a coaching effort for teachers to improve the competence of teaching staff in learning. 2) Principals in carrying out clinical supervision are able to improve teacher performance in learning even better. 3). The principal as a clinical supervisor must understand and have strategies that are able to provide change for educators in teaching and learning activities.

Meshy Mulyani; Feri Ferdian

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

This research is based on phenomena related to destination image, tourist satisfaction, and revisit intention at Padang Beach Tourism Attraction. This research applies a quantitative approach with a causal-associative method. The sample consisted of 100 tourists selected through purposive sampling. Data were collected through the use of questionnaires that have been validated and tested for reliability. The data were processed through multiple linear regression analysis using SPSS version 26.00. The results showed that destination image and tourist satisfaction play a positive and significant role in the intention to return to visit Padang Beach Tourism Attraction. The results state that destination image and tourist satisfaction together contribute significantly (around 20%) to the intention to return to visit Padang Beach.

Tiara Kania Ladzuardini

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Volatility generally refers to the amount of uncertainty or risk associated with changes in a security's value. The value of a security can potentially spread over a wider range of values if it has higher volatility. This study aims to analyze the volatility of stock returns and the growth of world oil prices. The stock that the author analyzes in this scientific article is PT Pakuwon Jati Tbk. by using daily time series data from January 2 2019 to December 14 2020. The model used in this study is Autoregressive Conditional Heteroskedasticity (ARCH)/Generalized Autoregressive Conditional Heteroskedasticity (GARCH), to understand clustering volatility behavior, and Vector Autoregression ( VAR) to determine the dynamic behavior between stock returns and world oil price growth. The results of the study show that stock returns and growth in world oil prices have clustering volatility in both variables. The results of the GARCH model, on the LPwon variable, indicate that when the return variable is not influenced by any variable, the tendency for stock returns tends to decrease, in contrast to the lnbrent variable, which tends to always increase.

Muhammad Syarif; Nurhayati Nurhayati

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The capital market is a means and infrastructure for companies or governments. The capital market is an activity in which a surplus of funds and demand for funds meet through negotiating securities for investment, namely stocks, bonds, mutual funds, derivatives (options and futures). Of all the capital markets above, the most well-known is the stock. Shares are a sign that a person or one of the parties (legal entity) participates in a company or limited liability company, including this capital, one party has the right to receive income, company assets and the right to attend shareholder meetings (Wijaya, 2017: 165).

Alyah Nafisyah; Alwi Alwi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims (1) to determine whether there is a significant difference in Return On Assets (ROA) at PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk, (2) To determine whether there is a significant difference in the Dept. To Equity (DER) at PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk. This type of research uses a comparative method. The population used is the company's financial statements PT Indofood Sukses Makmur Tbk for 28 years and PT Mayora Indah Tbk for 32 years. The sample in this study was 7 years old using a sampling technique, namely purposive sampling. The analysis technique uses the Independent Sample T-test. Based on the results of data analysis using the Independent Sample T-test, it shows that there is a significant difference in Return On Assets (ROA) of PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk and there is no significant difference in Debt To Equity (DER) PT. Indofood Sukses Makmur Tbk with PT. Mayora Indah Tbk.

Lailatus Sa’adah; Dwi Widyastuti

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study was to determine the effect of ROA, ROE, and DER on profit growth in insurance sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The technique used for sampling is purposive sampling method with data from 7 insurance companies. This research is quantitative, which is research presented in the form of numbers and statistics. In determining the accuracy of the model that needs to be done is analyzing financial data, then testing several classical assumptions underlying the regression model. The analysis technique used is multiple linear regression analysis.Data analysis and hypothesis testing in this study using Eviews software version 12.0. The results of this study indicate that ROA has a simultaneous positive effect on earnings growth, while ROE and DER have no significant effect simultaneously on earnings growth. The suggestion in this study is that there is a need to improve the company's financial performance in order to increase company profits so that company prices can increase.

Putri Nadila Nindia Frisca; Muhammad Yasin

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Small and medium industries (SMIs) have contributed greatly to national economic growth and community welfare. The important role of the SMI sector can be seen from the employment of 12.39 million people or contributing 66.25% of the total workforce in the industrial sector. The important role of the SME sector can be seen from the absorption of 12.39 million workers or 66.25% of the total workforce in the industrial sector. SMEs are able to contribute to the growth of the non-oil and gas industry by 21.22%. This research uses a qualitative analysis method with primary and secondary data. Data were collected through literature study, observation, interviews and documentation conducted on six informants of bag entrepreneurs in Kedensari Village, Tanggulangin District, Sidoarjo Regency. Business feasibility analysis is determined using the cost and profit analysis formula. The formulas used are R/C ratio analysis, B/C ratio, and ROI. Based on the results of research conducted on six bag entrepreneurs in Kedensari Village, Tanggulangin Subdistrict, Sidoarjo Regency, the analysis of R/C ratio, B/C ratio, ROI shows the results >1 which indicates that the business is feasible. This shows that the value of profits earned by bag entrepreneurs is more than the total costs and business capital incurred during bag production.

Maulina, Yuni; Yasin, Muhammad

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Penelitian ini bertujuan untuk mengetahui layak atau tidaknya usaha kerajinan tangan khususnya batik yang berada di Kelurahan Putat Jaya. Metode yang digunakan pendekatan kualitatif dan sumber data primer. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Dengan menggunakan berbagai analisis kelayakan yaitu analisis biaya, revenue cost ratio (R/C), break event point (BEP), dan return on investment (ROI). Hasil dari penelitian ini yaitu seluruh UMKM yang diteliti perhitungan R/C>1 dikatakan layak, analisis BEP sudah memenuhi bahkan lebih dari target minimal penjualan, ROI bernilai positif yang berarti seluruh modal yang dikeluarkan sudah tertutupi dengan penghasilan usaha sehingga usaha layak dilanjutkan. Dari seluruh hasil analisis kelayakan yang digunakan, menunjukkan bahwa seluruh UMKM Informan penelitian layak dilanjutkan. Kata kunci: UMKM, Kerajinan Tangan, Batik, Analisis Kelayakan Usaha