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All Journal Accounting Student Series on Emerging Trends
Agus Wahyu Hidayat
Universitas Muhamadiyah Sorong
Economics, Econometrics & Finance

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ANALISIS KELAYAKAN PERENCANAAN PEMBANGUNAN TK NEGERI CIMAHI TENGAH : SOSIAL, EKONOMI, LINGKUNGAN, DAN KEBIJAKAN Rahful Ahmad; Agus Wahyu Hidayat
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.18

Abstract

This study aims to analyze the economic feasibility of the planned construction of TK Negeri Cimahi Tengah located at Jalan Panembakan Utara, RT 08/RW 06, Kelurahan Padasuka, Cimahi Tengah District, Cimahi City. Using a Multi-Criteria Analysis (MCA) approach integrating seven assessment dimensions  administrative-physical, social, economic, environmental, transportation, spatial planning, and policy-regulation  the study yields a final feasibility score of 78.00 out of 100, placing the site in the 'Feasible' category. Key findings indicate that the land is a Cimahi City Government asset with a Use Rights Certificate, eliminating the need for land acquisition costs. Primary economic benefits include reduced educational expenses for middle-to-lower-income families, increased local economic activity, and equitable access to public early childhood education. The main limiting factor is proximity to a temporary waste site requiring measured environmental mitigation. Sensitivity analysis across four weighting scenarios confirms stable feasibility classification. The findings underscore the importance of integrating economic analysis in government basic education facility feasibility studies to support equitable access and regional budget efficiency.  
Co-Authors Rahful Ahmad