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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Buletin Tanaman Tembakau, Serat & Minyak Industri Graduasi: Jurnal Bisnis & Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Adi Widya : Jurnal Pengabdian Masyarakat Khadimul Ummah Journal of Social Dedication YUME : Journal of Management Balance Vocation Accounting Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Wasana Nyata Journal of International Conference Proceedings Prosiding University Research Colloquium Golden Ratio of Data in Summary Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) WASANA NYATA PENG: Jurnal Ekonomi dan Manajemen
Aris Eddy Sarwono
Universitas Slamet Riyadi Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
Analisis Kelayakan Finansial Dan Non Finansial Usaha Pengolahan Pangan Lokal Di Kabupaten Boyolali Dewi, Insania Cahyawati; Sarwono, Aris Eddy; Widanti, Yannie Asrie
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2859

Abstract

A business feasibility study is crucial to determine the viability of a business and avoid business failure. This study aims to assess the feasibility of Micro, Small, and Medium Enterprises (MSMEs) in Boyolali Regency engaged in food processing, namely processed cow milk products, chips, and herbal medicine. Data collection used interviews with business owners and direct observation of the business premises. This study uses a qualitative approach to analyze non-financial aspects, such as product marketing and legal aspects related to business permits from the data collected. In contrast, quantitative methods are used to analyze financial aspects measured using the Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR) methods. The results of this study indicate that the marketing aspect of local food processing businesses in the form of processed cow milk, chips, and herbal medicine in Boyolali Regency has promising business prospects due to the high market demand every month and the achievement of predetermined market targets, in the legal aspect it also shows that the business already has an NIB from the government and also supports other permits such as halal certificates and P-IRT, making it easier to manage other permits and develop marketing. When viewed from the financial aspect, the business can be declared feasible because based on the Net Present Value (NPV) at Nani's Ice Cream of Rp 436,821,441.64 while NN Kriuk is Rp 397,908,137.49 and Jamu Nyah Rudi is Rp 265,057,461.54. The Internal Rate of Return (IRR) results for Nani's Ice Cream are 70.3%, NN Kriuk 57.4%, and Jamu Nyah Rudi 42.3%. So, this research can help owners develop broader marketing strategies and identify risk management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PROVINSI DI PULAU JAWA DAN PULAU KALIMANTAN TAHUN ANGGARAN 2024 Setiani, Naning; Sarwono, Aris Eddy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3015

Abstract

Introduction: This study analyzes the comparison of financial performance between provinces in Java and Kalimantan during the 2024 fiscal year. The aim of this research is to assess the level of fiscal dependency and the degree of fiscal decentralization as indicators of regional financial performance. Methods: This quantitative descriptive study uses secondary data obtained from the 2024 Budget Realization Reports (LRA) of eleven provinces, consisting of six from Java and five from Kalimantan. The analysis employs two financial ratios: the fiscal dependency ratio and the degree of fiscal decentralization. Results: The results show that provinces in Java exhibit lower fiscal dependency and higher fiscal decentralization compared to those in Kalimantan. Banten, DKI Jakarta, and West Java demonstrate the best financial performance, with dependency ratios below 30% and decentralization degrees above 70%. In contrast, provinces such as North Kalimantan and Central Kalimantan show dependency levels above 60% and decentralization degrees below 35%. These findings reflect a significant gap in fiscal independence between regions. In conclusion, increasing Local Own-Source Revenue (PAD) through local economic development and improved governance is crucial to enhancing fiscal autonomy in Kalimantan provinces. Keyword: Fiscal Decentralization, Fiscal Dependency, Financial Performance, And Regional Autonomy
Analisis Kelayakan Finansial Dan Non Finansial Usaha Pengolahan Pangan Lokal Di Kabupaten Boyolali Dewi, Insania Cahyawati; Sarwono, Aris Eddy; Widanti, Yannie Asrie
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2859

Abstract

A business feasibility study is crucial to determine the viability of a business and avoid business failure. This study aims to assess the feasibility of Micro, Small, and Medium Enterprises (MSMEs) in Boyolali Regency engaged in food processing, namely processed cow milk products, chips, and herbal medicine. Data collection used interviews with business owners and direct observation of the business premises. This study uses a qualitative approach to analyze non-financial aspects, such as product marketing and legal aspects related to business permits from the data collected. In contrast, quantitative methods are used to analyze financial aspects measured using the Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR) methods. The results of this study indicate that the marketing aspect of local food processing businesses in the form of processed cow milk, chips, and herbal medicine in Boyolali Regency has promising business prospects due to the high market demand every month and the achievement of predetermined market targets, in the legal aspect it also shows that the business already has an NIB from the government and also supports other permits such as halal certificates and P-IRT, making it easier to manage other permits and develop marketing. When viewed from the financial aspect, the business can be declared feasible because based on the Net Present Value (NPV) at Nani's Ice Cream of Rp 436,821,441.64 while NN Kriuk is Rp 397,908,137.49 and Jamu Nyah Rudi is Rp 265,057,461.54. The Internal Rate of Return (IRR) results for Nani's Ice Cream are 70.3%, NN Kriuk 57.4%, and Jamu Nyah Rudi 42.3%. So, this research can help owners develop broader marketing strategies and identify risk management.
Co-Authors Apriliyanti, Risda Arantio, Yosua Reno ARDIAN NUR ROMADHAN Aroran, Farryl Febian Bambang Widarno Budi Hariyono Dewi Ratna Nurhayati DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Dewi, Insania Cahyawati Djoko - Kristianto DJOKO KRISTIANTO Fadillah, Bintang Fadjar Harimurti Febriani, Intan Feni, Ade Ira Maya Finky Rahayu, Yogi Kharisma Handayani, Asih Kurniawati, Devita Kurniawati, Nandia Lestariningrum, Nisa Marjam Desma Rahadhini Meilida, Priola Nanda Estie Yuneriya Novitasari, Desy Pradina, Mirna Prasetyo, Leonard Ariel Prastyo, Adam Maulana Pratita, Mutya Paramita Putriana, Sinta Rani, Valentina Ardia Syah Retnasari, Dhiah Romadhon Santoso, Heru Mulyadi Saptantinah P.A, Dewi SE, Sunarti Sese, Maksi Milia Setiani, Naning Sunarti Susanti Susanti Triyana - Widyaningrum Utami, Alvitria Utami, Zulaikah Dwi Wahyuningtyas, Cipryana - Wardani, Hamukti Pramudya Widanti, Yannie Asri Yektiningsih, Chucu Khotijah