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All Journal Ensiklopedia of Journal Jejak digital: Jurnal Ilmiah Multidisiplin
Sawalni Sawalni
Universitas Muhammadiyah Bandung
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MODEL AKUNTABILITAS PENGELOLAAN KEUANGAN SEKOLAH MUHMMADIYAH (STUDI KASUS: SEKOLAH MUHAMMADIYAH DI MALANG RAYA) Sawalni Sawalni
Ensiklopedia of Journal Vol 2, No 1 (2019): Vol 2 No 1 Edisi 2 Oktober 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.307 KB) | DOI: 10.33559/eoj.v2i1.372

Abstract

The results of research that researchers have done about the financial management model of the Muhammadiyah Malang Raya school, it can be concluded that: there is a lack of uniformity in the financial management of the Muhammadiyah Malang Raya school. So the researchers concluded that there were no standards in the financial management of the Muhammadiyah Malang Raya school. in general there are many problems in achieving accountability standards in Muhammadiyah Malang Raya schools such as: in general schools do not have financial management guidelines from the Muhammadiyah association, do not have a request and disbursement mechanism and do not have a written procurement mechanism. The preparation of the budget does not involve the DIKDASMEN Assembly as the owner of the school foundation. Lack of clarity in organizing the Muhammadiyah Malang Raya school. Supervision conducted by the DIKDASMEN assembly as the owner is not optimal, whereas the DIKDASMEN Assembly is more for the recipient of the report. So that schools manage school finances in accordance with regulations obtained from outside such as the government. In reporting there are no clear rules on where to submit and there are still books that do not have proof of receipt and disbursement of funds and are incomplete
Analisis Studi Kelayakan Bisnis ppada Usaha Manufaktur Konveksi Moju di Tinjau dari Aspek Biaya dan Produksi Nadya Aulia Rofiqoh; Sawalni Sawalni; Neng Cica Karlina; Nanda Baihaqi Husain; Nida Hulwa Luthfiyah; M Zidan Abdullah; Ipan Yelipele
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e87t0s09

Abstract

This study aims to analyze the business feasibility of Moju Convection manufacturing company based on financial and operational aspects. The research uses a descriptive quantitative approach with data collected through interviews, observations, and documentation. The analysis focuses on cost structure, revenue, cash flow, and payback period as well as production capacity and quality control. The results show that Moju Convection has stable fixed and variable costs, high monthly revenue, positive annual cash flow, and a payback period of approximately one year. Operationally, the company demonstrates efficient production flow and low defect rates after management improvements. Therefore, the business is considered feasible to operate and to be developed sustainably.
Analisis Kelayakan Usaha Abon Ayam Bandung Windi Tri Natarina; Syifa Hoirunisa; Sawalni Sawalni; Winda Dewi Ningsih; Yunisa Nuramaliah; Faisal Taufiqurohman; Vebytha Gustiar Isa Putri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/edame851

Abstract

Usaha mikro dan kecil memiliki peranan penting dalam meningkatkan perekonomian masyarakat. Namun, banyak usaha yang dijalankan tanpa didukung oleh analisis kelayakan bisnis yang memadai. Penelitian ini bertujuan untuk menganalisis kelayakan usaha Abon Ayam Bandung ditinjau dari aspek sumber daya manusia, aspek pasar dan pemasaran, aspek keuangan, serta aspek lingkungan. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan pendekatan studi kasus. Data diperoleh melalui observasi dan wawancara langsung dengan pemilik usaha serta dokumentasi data biaya dan pendapatan. Hasil penelitian menunjukkan bahwa usaha Abon Ayam Bandung didukung oleh sumber daya manusia yang memadai, memiliki pasar yang stabil, kondisi keuangan yang sehat, serta tidak menimbulkan dampak negatif terhadap lingkungan. Berdasarkan hasil analisis tersebut, usaha Abon Ayam Bandung dinyatakan layak untuk dijalankan dan dikembangkan.
Analisis Kelayakan Bisnis pada Tuju Coffe & Eatery di Kota Bandung Rina Pitria; Siti Syakira Hasna Kamila; Sawalni Sawalni; Novi Ramadani; Rasyad Khairan; Rifqi Januariansyah; Arrizan Fadilah Al Bukhari
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ce747334

Abstract

This study aims to analyze the business feasibility of Tuju Coffee & Eatery from financial and non-financial aspects. The research method used is a descriptive qualitative and quantitative approach with data collection techniques through interviews, observations, an literature studies. The financial aspect analysis was conducted using the Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), Benefit Cost Ratio (B/C), and Break Even Point (BEP) method, as well as sensitivity analysis to assess the business’s resilience to changes in key variables. The analysis results show that the NPV value is positive, the IRR is greater than the discount rate used, the Payback Period is relatively short, the B/C value is greater than one, and the Break Even Point can be reached quickly. The sensitivity analysis shows that the business remains viable even if there are changes in revenue and operating costs within reasonable limits. From a non-financial perspective, the strategic location of the business, clear target market, and structured operational management also support the viability of the business. Based on these analysis results, it can be concluded that Tuju Coffee & Eatery is viable to operate and develop.
Analisis Kelayakan Usaha Rumah Makan “Sederhana” Ditinjau dari Aspek Pasar, Operasional, dan Finansial Hanny Handayani; Sawalni Sawalni; Nisrina Nasywa; Dimas Satria Iskandar; Fitri Nabila Khairunnisa; Hizkia Ihza Almuhajir; Febby Setya Hermawansyah; Erick Surya Sasmita
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5zhcg209

Abstract

This study aims to analyze the business feasibility of Warung Nasi “Sederhana” in terms of market, operational, and financial aspects. The research method employed is a descriptive quantitative approach, with data collected through interviews and direct observation of the business owner. Financial feasibility analysis was conducted using Payback Period, Net Present Value, Internal Rate of Return, Benefit Cost Ratio, Break Even Point, and sensitivity analysis methods. The results indicate that Warung Nasi “Sederhana” has a relatively short payback period, a positive NPV value, an IRR higher than the discount rate, and a B/C ratio greater than one. Furthermore, the BEP analysis shows that the sales level has exceeded the break-even point. Sensitivity analysis reveals that the business remains feasible under reasonable revenue declines but is sensitive to increases in operating costs. Therefore, it can be concluded that Warung Nasi “Sederhana” is feasible to operate and develop.
Analisis Kelayakan Bisnis Muka Bumi Coffe House di Bandung Timur: Pendekatan Aspek Pasar, Operasional, Manajemen, dan Finansial Amelia Fega; Ahmad Khairi; Alfathir Hilal Nazmi; Sawalni Sawalni; Alvin Firdaus; Ananda Aprilia; Adam Rizqi Mubarok
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/74ymhn51

Abstract

This study aims to evaluate the business feasibility of Muka Bumi Coffee House as a café business operating in East Bandung. The analysis applies a business feasibility study approach covering market and marketing aspects, operational and technical aspects, management and human resource aspects, legal, social and environmental aspects, as well as financial aspects. The research employs a descriptive method with both quantitative and qualitative approaches, utilizing primary data obtained through interviews and direct observations, along with secondary data related to revenue, operational costs, and initial investment. The financial feasibility analysis is conducted using Break Even Point (BEP), Payback Period (PP), and Accounting Rate of Return (ARR) methods. In addition, sensitivity analysis and SWOT analysis are applied to assess the business resilience against changes in sales volume and operational costs, as well as to determine its strategic position in the competitive café industry. The findings indicate that Muka Bumi Coffee House has promising market potential with relatively stable demand, supported by effective operational management and structured business organization. From a financial perspective, the business generates consistent net profit, operates above the break-even point, and demonstrates a relatively short capital recovery period. Overall, the results suggest that Muka Bumi Coffee House is financially and operationally feasible and has sustainable development prospects within the competitive coffee shop industry.
Analisis Kelayakan Usaha Pisang Ijo Ditinjau dari Aspek Pasar, Operasional, dan Finansial Aulia Nur Syifani; Sawalni Sawalni; Dessy Susilawati; Ardhika Dhiyaulhayat; Citra Indah Puspitasari; Arya Pramudita Ramadhan; Dea Ingrid Ramadhani; Nahla Della Puspita
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8xpf1711

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan usaha Es Pisang Ijo Eskrim sebagai salah satu usaha mikro di sektor kuliner yang berkembang pada masa pascapandemi. Kajian dilakukan dengan menggunakan pendekatan studi kelayakan bisnis yang mencakup aspek pasar dan pemasaran, aspek teknis dan operasional, aspek manajemen dan sumber daya manusia, serta aspek keuangan. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dan kualitatif dengan memanfaatkan data primer dan sekunder yang berkaitan dengan biaya operasional, pendapatan, serta aktivitas produksi dan pemasaran usaha. Teknik analisis yang digunakan meliputi perhitungan Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), Benefit Cost Ratio (B/C), dan Break Even Point (BEP), yang diperkuat dengan analisis SWOT dan analisis sensitivitas untuk menilai ketahanan usaha terhadap perubahan kondisi ekonomi. Hasil penelitian menunjukkan bahwa usaha Es Pisang Ijo Eskrim memiliki potensi pasar yang cukup besar dengan tingkat permintaan yang relatif stabil, didukung oleh proses produksi yang sederhana dan biaya operasional yang rendah. Dari aspek keuangan, usaha ini menghasilkan nilai NPV positif, tingkat IRR yang tinggi, serta periode pengembalian modal yang singkat, sehingga secara keseluruhan usaha dinyatakan layak untuk dijalankan dan memiliki prospek pengembangan yang berkelanjutan sebagai usaha mikro di sektor kuliner.
Co-Authors Adam Rizqi Mubarok Ahmad Khairi Alfathir Hilal Nazmi Alvin Firdaus Amelia Fega Ananda Aprilia Ardhika Dhiyaulhayat Arrizan Fadilah Al Bukhari Arya Pramudita Ramadhan Aulia Nur Syifani Citra Indah Puspitasari Dea Ingrid Ramadhani Dessy Susilawati Dimas Satria Iskandar Erick Surya Sasmita Faisal Taufiqurohman Febby Setya Hermawansyah Fitri Nabila Khairunnisa Hanny Handayani Hizkia Ihza Almuhajir Ipan Yelipele M Zidan Abdullah Nadya Aulia Rofiqoh Nahla Della Puspita Nanda Baihaqi Husain Neng Cica Karlina Nida Hulwa Luthfiyah Nisrina Nasywa Novi Ramadani Rasyad Khairan Rifqi Januariansyah Rina Pitria Siti Syakira Hasna Kamila Syifa Hoirunisa Vebytha Gustiar Isa Putri Winda Dewi Ningsih Windi Tri Natarina Yunisa Nuramaliah