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All Journal JOURNAL AGRIBUSINESS Proceeding of Silampari Conference of Life Science and Technolog Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Dwi Oktarina Aryani
Universitas Serasan
Agriculture, Biological Sciences & Forestry

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BUSINESS FEASIBILITY ANALYSIS OF UPJA CAHAYA BINTANG (AGRICULTURAL MACHINERY SERVICE UNIT) IN MUARA ENIM, SOUTH SUMATERA Rabecha Maros Framita; Piranti Herdaning Putri; Fitri Yunda Sari; Dwi Oktarina Aryani; Agusri Agusri; Intan Avrilikasari
AGRIBUSINESS JOURNAL Vol. 19 No. 1 (2025): AGRIBUSINESS JOURNAL
Publisher : Syarif Hidayatullah State Islamic University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aj.v19i1.46190

Abstract

The Agricultural Equipment and Machinery Service (AEMS) Business or Usaha Pelayanan Jasa Alat dan Mesin Pertanian (UPJA) plays a crucial role in improving farming efficiency through mechanization, especially for farmers without access to agricultural machinery. This study analyzes the feasibility of Cahaya Bintang in Muara Enim Regency from financial, technical, and economic perspectives through a descriptive quantitative approach. The results indicate that with total operational costs of IDR 741,933,333 and total revenue of IDR 768,000,000, the business generates a profit of IDR 26,066,666 and an R/C Ratio of 1.04, which indicates financial feasibility. However, the low profit margin highlights the need for operational efficiency improvements, such as optimizing machinery utilization, reducing fuel costs, and diversifying services. Other recommended strategies include strengthening cooperation with farmer groups, enhancing machinery maintenance, and institutional support to improve competitiveness and business sustainability.  
Pemanfaatan Limbah Organik Menjadi Eco Enzyme dalam Tinjauan Ekonomi Muhammad Taufik; Yenni Suryono; Emiyati; Dwi Oktarina Aryani; Sri Hayu Rahayu; Heriawan
Prosiding Silampari Conference of Life Sciences and Techonology (Silamparilist) Vol 1 (2025): Proceeding Silampari Conference of Life Science and Technology
Publisher : Proceeding of Silampari Conference of Life Science and Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Limbah organik yang berasal dari rumah tangga dan pasar tradisional menjadi salah satu jenis sampah yang jumlahnya sangat besar di Indonesia. Sayangnya, pemanfaatan limbah ini masih minim, sehingga memicu permasalahan lingkungan dan menyia-nyiakan potensi ekonomi yang ada. Kondisi ini mendorong perlunya solusi yang tidak hanya ramah terhadap lingkungan, tetapi juga memiliki nilai ekonomi. Salah satu pendekatan inovatif yang dapat diterapkan adalah pengolahan limbah organik menjadi eco enzyme, yaitu cairan hasil fermentasi dari sisa buah dan sayuran yang dapat difungsikan sebagai pupuk organik, disinfektan, serta pembersih alami. Penelitian ini bertujuan untuk menganalisis potensi pemanfaatan eco enzyme dari sisi ekonomi, khususnya sebagai peluang bisnis sekaligus kontribusinya dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Metode yang digunakan berupa telaah pustaka terhadap literatur ilmiah dan program pelatihan masyarakat selama lima tahun terakhir. Hasil studi menunjukkan bahwa eco enzyme menawarkan peluang usaha yang potensial, memiliki biaya produksi yang rendah, dan dapat diterapkan dengan mudah baik di tingkat individu maupun komunitas. Disimpulkan bahwa pengolahan limbah organik menjadi eco enzyme tidak hanya berdampak positif bagi lingkungan, tetapi juga mampu mendorong pertumbuhan ekonomi lokal yang berkelanjutan.
ANALYSIS OF LIQUIDITY, SOLVABILITY, AND PROFITABILITY RATIOS TO ASSESS THE LEVEL OF FINANCIAL HEALTH AT PT YAKIN SEJAHTERA MANDIRI MUARA ENIM TAHUN 2020–2024 Yenni Suryono; Dwi Oktarina Aryani; Arya Singgih Prasadana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21767442

Abstract

The sharp fluctuation in net profit of PT Yakin Sejahtera Mandiri Muara Enim during 2020–2024—from a peak of IDR 5.3 billion in 2021 to only IDR 289 million in 2023—raises questions about the overall financial health of this construction services company. This study aims to analyze that condition through liquidity, solvency, and profitability ratios using a descriptive quantitative method based on secondary data from the company's annual balance sheets and income statements. The results show that the company's liquidity and solvency remained strong and stable throughout the period, with the current ratio consistently above 200% and the debt-to-asset ratio below 40%, indicating sound working capital management and a healthy funding structure. In contrast, profitability ratios fluctuated sharply: Return on Equity surged to 182% in 2021 before plunging to 7.55% in 2023 due to rising operational cost pressure and then recovered to 17.19% in 2024. These findings indicate that strong liquidity and solvency do not automatically guarantee earnings stability, making the operational current ratio a key factor for the sustainability of project-based construction businesses such as PT Yakin Sejahtera Mandiri.
Co-Authors Agusri Agusri Arya Singgih Prasadana Emiyati Fitri Yunda Sari Heriawan Intan Avrilikasari Muhammad Taufik Piranti Herdaning Putri Rabecha Maros Framita Sri Hayu Rahayu Yenni Suryono