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All Journal COMPETITIVENESS JOURNAL Jurnal Ilmiah Manajemen "E M O R" Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) YUME : Journal of Management FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Ekombis: Jurnal Fakultas Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal La Sociale INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Finance Management Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Rustam, Andi
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

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ANALISIS KELAYAKAN INVESTASI PERLUASAN USAHA PADA D’ MARKAZ COFFEE Nahdah, Na'ilah; Rustam, Andi; Adiningrat, Andi Arifwangsa
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2650

Abstract

This study aims to determine the investment feasibility analysis method can determine whether or not business expansion at D’Markaz Coffee is feasible. The sample in the study was taken from the financial statements for the period 2023-2024. In this study, the data sources used include primary data. The method used is a quantitative descriptive approach using the investment feasibility analysis method, namely Net Present Value, Internal Rate Of Return, Average Rate of Return and Payback Period. The results of the study showed that D’Markaz Coffee is feasible, because it produces a positive NPV value of IDR 5,199,879, IRR 11.73% which is higher than the discount rate of 10%, ARR of 44.21% exceeds the expected profit level and a short Payback Period of 1 year 9 months. Thus, business expansion at D’Markaz Coffee is feasible to be done. Keywords: Investment Feasibility, Business Expansion, D’Markaz Coffee
Product Completion Time Reviewed by Production Costs and Production Capacity in Small Furniture Businesses Nurfadillah; Rum, Muh.; Rustam, Andi
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2509

Abstract

This study aims to analyze the relationship between product completion time and production costs and production capacity in Small and Medium Enterprises (SMEs) furniture in Tellulimpoe District, Sinjai Regency. The background of this study is based on the problem of delays in product completion that impact the income and competitiveness of furniture SMEs. The approach used is descriptive qualitative with the Job Order Costing method as an analytical tool, as well as triangulation techniques in data collection through interviews, questionnaires, and documentation. The results of the study indicate that the efficiency of completion time is greatly influenced by the management of production costs and available capacity. High production costs, lack of equipment, and limited labor cause longer processing times. In addition, low cost capacity also hampers the production process due to limited raw materials and supporting equipment. This study is expected to be a reference in strategic decision-making for furniture SMEs to increase productivity and business competitiveness.
Co-Authors ., Warda A Ifayani Haanurat Achmadi Achmadi Adiningrat, Andi Arifwangsa Amran Amran Andrisa , Andrisa Anggoro, M. Yusuf Alfian Rendra Anggoro, Rendra arniati, arniati Asdi , Asdi Asrijal Bintang Della Fadhilatunisa Firdaus Firdaus Firmansyah Hr, Rezky Fitrah Fitrah, Fitrah Fitriani Fitriani Hamid, Muhammad Syarwan Harrang, agussalim Hasan, Risfayana Hasni, Rusni Jabal Nur, Jabal Jam'an, A. Lukman, Andi M. Hidayat Muh. Rum Muhammad Adil, Muhammad Muhammad Akib Muhammad Khaedar Sahib Nahdah, Na'ilah Naidah, Naidah Nasrun, Nasya Nurfadillah Nurfasilah, Nurfasilah Nursyafirah, Indri NURUL AZIZAH R, Muh. Nur Rasulong, Ismail Rosita, R. Ruhayu, Yuyu Rum, Muh Rustan, Rustan Siti Aisyah Sitti Aisyah Sumarni S Thahir, Fera Firyal Unismuh, Rustan Wa Ode Rayyani Wafir, Ilham Akbar Wahida Basri, Nur Warda Warda Wardani, Rezki