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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.
Proximity Index Value for Supplier Selection Using Compromise Weighting of Stepwise Weight Assessment Ratio Analysis and The Method of Removal Effects Of Criteria: A Case Study in Indonesian Leather Industry Agus Ristono
Journal of Applied Engineering and Technological Science (JAETS) Vol. 6 No. 1 (2024): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v6i1.6030

Abstract

Procurement of new raw materials is needed when product demand increases, and raw material suppliers must be determined to meet the company's needs. This research examines what criteria a company needs when selecting criteria using Delphi. The weighting of criteria cannot be separated from the element of the decision maker's subjectivity; therefore, it is necessary to compromise between subjective and objective criteria. Therefore, the study used The Method of Removal Effects of Criteria (objective weighting of criteria) and Stepwise Weight Assessment Ratio Analysis (subjective weighting of criteria) in weighting criteria. Then, considering the weight of the criteria, the Proximity Index Value (PIV) is used to evaluate and rate the suppliers. The offered methodology is applied to a real case study from a leather manufacturing company in Indonesia to verify its applicability with a sensitivity analysis performed on different scenarios. The findings indicated that the proposed model is dependable and that the rankings are resilient to fluctuations in the criterion weights.