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All Journal Jurnal Pengabdian Masyarakat: BAKTI KITA
Mohamad Rafi Akbar Laonu Laonu
UPN Veteran Yogyakarta
Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENDAMPINGAN CAPITAL BUDGETING PADA UMKM COMMON SHOES UNTUK EVALUASI INVESTASI MESIN PRESS DAN PENGERING SEPATU Agus Ristono; Mohamad Rafi Akbar Laonu Laonu
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 2 (2026): Mei - Oktober
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i2.13559

Abstract

Common Shoes MSME is a shoe sole installation and washing service business that faces operational limitations due to manual equipment, long processing times, and limited service capacity. This community service activity aims to improve the partner’s ability to independently assess investment feasibility through capital budgeting assistance. The activity was conducted through problem identification, investment education, operational and financial projection, incremental cash flow analysis, and calculation of Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP), followed by discussion and joint decision-making with the partner. Based on the projected data, the combined investment of Rp13,500,000 for a sole press machine and shoe dryer generated an NPV of Rp473,115,314, an IRR of 80.00% per month, and a PP of 1.25 months. The activity strengthened the partner’s understanding of investment feasibility analysis and provided a financial basis for investment decision-making.
Co-Authors Agus Ristono