Publication Search

54,413 articles from 425 journals · 1,457 citations tracked

Showing 1-9 of 9

Analytics

Sinaga, Samuel Partogi Hasudungan; Samsidar Samsidar; Nasrudin, Abdul Rohman; Ilham Ilham; Alamsyah, Misdar +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

Nurfahmi Fadlillah; Dinar Ayu Lestari; Adi Wiratno

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

The high-value horticulture sector has gained increasing attention in modern agricultural development, particularly in the cultivation of premium melon through greenhouse and fertigation systems. The Satria Tani Hanggawana Cooperative has initiated premium melon farming to enhance members’ income; however, investment decisions in high-value commodities require a comprehensive financial feasibility assessment to ensure business sustainability. This study aims to analyze the financial feasibility of premium melon farming by examining production costs, revenue, income, and financial efficiency indicators. Using a descriptive method with qualitative and quantitative approaches, the research was conducted through direct observation and interviews in two active greenhouses. The results show that the total production cost for one planting season reached Rp20,413,750, dominated by variable costs, reflecting the intensive input requirement to maintain product quality. The total revenue of Rp33,950,000 generated a net income of Rp13,536,250, indicating that the enterprise is financially profitable. The R/C Ratio of 1.67 confirms that the business operates efficiently, while the B/C Ratio of 0.67 indicates that net benefits remain below total costs due to reduced production caused by pest disturbances. The break-even analysis further shows that actual production far exceeded the minimum threshold required to avoid losses. Overall, the findings demonstrate that premium melon farming is financially viable, yet improvements in cost management, production monitoring, and greenhouse operational efficiency are essential to enhance profitability and long-term sustainability for the cooperative.

Nurfahmi Fadlillah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

TThe evaluation of business feasibility in the financial aspect is necessary to assess the feasibility of the UMKM Dhaharan Indonesia business in Desa Debong Wetan, Kec. Dukuhturi, Kab. Tegal. The objective of this study is to evaluate the feasibility of the UMKM Dhaharan Indonesia business using three methods: the cost ratio, which has a value of 1.36 > 1 (feasible to continue); the benefit-cost ratio, which has a value of 0.37 < 1 (not feasible to continue); and the break-even point, which amounts to Rp 25,535,714. According to the research results, UMKM Dhaharan Indonesia generated a total revenue of Rp 15,000,000 in June 2024, with a production cost of Rp 10,953,000, resulting in a profit of Rp 4,047,000.

Mahfud Nugroho; Eka Kurnia Patmasari; Septian Dwi Cahyo

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..

Mihrani Mihrani; Hermawan Hermawan; Fahruddin Wakano

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Ciawi livestock research center in Bogor is engaged in livestock research. The beginning of the Ciawi livestock research center was established in 1981 by Drh. Jan Nari until now. This study aims to analyze the amount of dairy milk production income in the Ciawi livestock research center, Bogor Regency. Primary data were collected based on observations at the research location, recording and interviews using questionnaires, while secondary data were obtained from the Ciawi Livestock Research Center, Bogor Regency, scientific journals and articles related to dairy milk production income. Data analysis using income and feasibility analysis. The results showed that the livestock research center in 2020 produced 28,699 liters of milk and in 2021 produced 29,783 liters of milk. In 2020 the livestock research center looks profitable at Rp. 102,393,980, and in 2021 it has decreased by Rp. 10,649,980. The R / C ratio of Dairy Cattle Farming Business at the Ciawi Livestock Research Center, Bogor Regency, West Java Province in 2020 is 1.12 and in 2021 1.01, which means that every Rp. 1 spent by the Livestock Research Center in business activities carried out is profitable or feasible to develop because the R / C Ratio > 1  

Moh Jaenal Ikhwan; Parikesit Penansang

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

The purpose of this study is to examine the profitability, income, and viability of laying hen farms in Lamongan Regency's Mantup District. Lamongan Regency's Mantup District. There were six informants who owned laying hen farms for this research. In this study, total costs, revenues, income, and business viability were the data analysis types used. The average total cost from six informants of IDR 755,812,161/Production Period is the result of this study. IDR 1,581,968,000 is the average revenue received per production period. During the production period, the average income obtained was IDR 826,155,833. Six laying hen breeder informants in Mantup District, Lamongan Regency, had their three business feasibility metrics calculated. The average R/C ratio value was 2.07, the average B/C ratio was 1.07, and the average ROI value was 92.50%. Therefore, it is viable to operate and grow the laying chicken farming company in Mantup District, Lamongan Regency, according to the calculation results.

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.

Oktavia Ananda Zulfa; Kunto Inggit Gunawan

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

The research has a purpose to be achieved to determine and analyze the feasibility of the written batik production business in the batik industry center located in Ngentrong Village, Karangan District, Trenggalek Regency financially. The research was conducted through a qualitative descriptive method involving 6 informants. Based on the analysis conducted, the highest B/C Ratio value reached 0.60>1, while the lowest value of 0.19>1 indicate that the business is feasible. The R/C Ratio results also show that the hand-written batik production business meets the criteria for feasibility with the highest value of 1.60>1 and the lowest value of 1.19>1. The results of the analysis using ROI produce an ROI value> 0%, namely the highest value of 65.42% and the lowest value of 8.70%, so the hand-written batik production business is feasible to run. Analysis using BEP produces the highest BEP unit value of 258 units and the lowest BEP unit value of 131 units. Analysis using BEP rupiah results in the highest value of Rp96,728,322.00 and the lowest BEP rupiah value of Rp46,017,367.00. Based on the analysis that has been conducted in this study, it can be concluded that the written batik production business at the batik industry center in Ngentrong Village, Karangan District, Trenggalek Regency is feasible.

Sinaga, Riswanto; Sinaga, Riswanto; Aminah Aminah

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

To determine whether or not a business is feasible, a business feasibility analysis is needed. This study will analyze the feasibility of vannamei shrimp pond cultivation in Bumi Pratama Mandira Village, Ogan Komering Ilir Regency, South Sumatra Province which is carried out semi-intensively so that it can lead to the possibility of experiencing profits or losses. The purpose of the study was to determine the amount of investment costs, total production costs, income and income as well as a feasibility study using the calculation of Break Even Point (BEP), R/C Ratio, B/C Ratio, Return on Investment (ROI), and Payback Period. (PP) vannamei shrimp farming business. This research is a qualitative and quantitative research. The population in this study were people who worked as vaname shrimp cultivators in Bumi Pratama Mandira Village, so that in this study a sample of 3 vaname shrimp cultivators was used using purposive sampling technique as a sampling technique. Types of research data in the form of primary data and secondary data. The results of this study are the third effort of vannamei shrimp farmers in Bumi Pratama Mandira Village, Ogan Komering Ilir District, South Sumatra Regency.