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All Journal Jurnal Media Wahana Ekonomika Jurnal Ilmiah Niaga Bisnis Elektronik
R. Manullang, Rizal
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Economics, Econometrics & Finance

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Analisis Studi Kelayakan Bisnis Usaha Ikan Hias Lokal Khas Bangka Belitung Di Wilayah Kota Pangkalpinang (Tahun2020-2021) Dewi Ratnasari; Nelly Astuti; Rizal R. Manullang
Jurnal Media Wahana Ekonomika Vol 18, No 4 (2022): Jurnal Media Wahana Ekonomika, Januari 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v18i4.7440

Abstract

ABSTRAK Tujuan dari kegiatan penelitian ini adalah (1) untuk mengetahui kelayakan usaha usaha ikan hias lokal khas Bangka Belitung di wilayah kota Pangkalpinang. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan metode studi kasus, yaitu menggambarkan dan menggambarkan kondisi yang ada di lokasi penelitian pada saat observasi dilanjutkan dengan menganalisis permasalahan yang dihadapi dengan menggunakan analisis kelayakan usaha termasuk net present value (NPV). , Average rate of return (ARR), payback period (PP) dan profitabilitas index (PI) serta untuk melihat perkembangan strategi bisnis ikan hias lokal ini dengan menggunakan analisis SWOT dan melihat permintaan dan penawaran pasar, serta bauran pemasaran . Usaha ikan hias lokal yang dikaji berdasarkan hasil metode perhitungan NPV sebesar Rp34.165.964, hasil metode perhitungan ARR sebesar 92%, dan hasil metode perhitungan PP mampu mengembalikan modal selama 8 bulan, maka metode perhitungan PI sebesar 2,36. Bisnis ini sangat layak untuk dijalankan. Kata kunci : studi kelayakan usaha, ikan hias lokal. ABSTRACT The objectivesofthisresearchactivityare (1)todetermine thebusinessfeasibilityofalocalornamentalfishbusinesstypical of BangkaBelitunginthePangkalpinangcity area.Themethodused in thisstudyis a qualitative descriptivemethodwith a casestudy method, whichdescribesand describestheconditionsthatexisted at the researchlocation atthe time of observation followed by analyzing problemsencountered using business feasibility analysisincluding netpresentvalue(NPV),Averagerate of return (ARR),paybackperiod(PP)andprofitabilityindex(PI)andtosee the developmentofthislocal ornamentalfishbusinessstrategy by using SWOTanalysisandlookingatmarketdemandandsupply, as well asthe marketing mix.The local ornamentalfish businessstudied was based ontheresults of theNPV calculationmethod ofRp.34,165,964,theresultsoftheARRcalculationmethodof92%,and the results ofthe PPcalculation methodbeingable toreturncapital for8months, thenthePI calculationmethod of 2.36. Thisbusiness is very feasible torun. Keywords :business feasibility study,localornamentalfish.
10.61533 ANALISIS PERSEP UMKM & KUALITAS SUMBER DAYA MANUSIA (SDM) TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM MENUJU EKONOMI BERKELANJUTAN DI KOTA PANGKALPINANG Tryanita, Putri; Medinal; R. Manullang, Rizal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 6 No 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.446

Abstract

This study aims to analyze the influence of Micro, Small, and Medium Enterprises (MSMEs) perceptions and the quality of Human Resources (HR) on the preparation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Pangkalpinang City. MSMEs are fundamental pillars of the national economy, but are often hampered by low accounting literacy and the quality of financial reporting. This study uses a quantitative approach with multiple linear regression methods. The research sample consisted of 86 MSMEs in Pangkalpinang City selected through purposive sampling techniques. Data collection was carried out through questionnaires and documentation. The results of the study indicate that (1) MSME perceptions have a positive and significant effect on the preparation of financial reports according to SAK-EMKM (tcount 7.164 > ttable 1.663); (2) HR quality also has a positive and significant effect on the preparation of financial reports (tcount 3.872 > ttable 1.663); and (3) Simultaneously, MSME perceptions and human resource quality significantly influence financial report preparation (Fcount 79.115 > Ftable 3.11). The coefficient of determination (R²) of 0.656 indicates that 65.6% of the variation in financial report preparation can be explained by these two variables. The implication of this study is the importance of improving accounting literacy and developing human resource capacity to promote transparency, accountability, and the contribution of MSMEs to a sustainable economy.
Co-Authors DEWI RATNASARI Medinal Tryanita, Putri