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All Journal Gadjah Mada International Journal of Business Widya Cipta : Jurnal Sekretari dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan BALANCE: Economic, Business, Management and Accounting Journal Journal of Economics Research and Social Sciences Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Asset Management and Public Economy Jurnal Manajemen Aset dan Penilaian Journal of Advances in Accounting, Economics, and Management Prosiding Seminar Nasional Pengabdian Masyarakat Fast in Social Sciences Jurnal Simki Economic
Rahmat Saleh
Universitas Ahmad Dahlan
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Journal : Fast in Social Sciences

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Financial Evaluation and Social Impact of Community-Based Health Projects: A Case Study of the XYZ Indonesia Foundation Rahmat Saleh
Fast in Social Sciences Vol. 1 No. 2 (2025): June
Publisher : Forum Akademisi dan Dosen Peneliti (FAST)

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Abstract

This study assesses the financial feasibility and social impact of a community-based health initiative by the XYZ Indonesia Foundation, which provides free HIV testing to key populations. Using evaluative analysis and descriptive quantitative methods, the research applies financial indicators such as Payback Period (PP), Accounting Rate of Return (ARR), Net Present Value (NPV), Internal Rate of Return (IRR), and Profitability Index (PI). Results show a PP of 4.28 years, an ARR of 14.01 percent, a negative NPV of Rp 246,530,081, an IRR of 7.26 percent, and a PI of 0.885, indicating the project is not financially viable. Despite this, the initiative delivers significant social benefits, including improved access to health services for vulnerable groups, reduced HIV-related stigma, and greater community engagement. Although the project does not achieve commercial viability, its social value supports continued investment through social funding, public-private partnerships, and enhanced program governance.
Co-Authors Agus Salim Asmara, Galuh Jati Davy, Leng Dini Yuniarti Gea Dwi Asmara Indanazulfa Qurrota 'Ayun INDANAZULFA QURROTA A’YUN Muhammad Safar Nasir Nurafifah Wulandari Rahmat Saleh Rinda Kumala Wati Sembiring, Rinawati Wulandari, Nurafifah