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All Journal Jurnal Pendidikan dan Sosial Humaniora Ascendia: Journal of Economic and Business Advancement
Rayhan Kanza Albani
Universitas PGRI Adi Buana Surabaya
Humanities Economics, Econometrics & Finance Education

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Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan Mohammad Afrizal Miradji; Bayuadi Bayuadi; Miftachul Masrofin Fifmansyah; Anggi Maharani; Fitri Novita Putri Kirana; Rayhan Kanza Albani; Ella Djamila Syah
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/67fatg49

Abstract

This study aims to analyze the feasibility of a fruit salad business as a healthy culinary product developed by micro, small, and medium enterprises. The analysis focuses on market, technical, management, and financial aspects to provide a comprehensive evaluation of business viability. The research applies a descriptive approach using mixed methods by combining literature review, market observation, and simple quantitative analysis based on standard assumptions in the snack food industry. The results indicate that the fruit salad business has strong market potential driven by increasing consumer awareness of healthy lifestyles and changing consumption patterns. From a technical perspective, the production process is relatively simple, requires minimal equipment, and can be operated efficiently at a micro-scale level. Management analysis shows that a simple organizational structure is sufficient to support daily operations. Financial evaluation reveals that the business generates attractive profits, supported by low break-even levels, a short payback period, and a positive net present value. Overall, the findings confirm that the fruit salad business is economically feasible and operationally sustainable, making it a promising opportunity for healthy culinary-based MSMEs.
Menelaah Hakikat, Instrumentasi, dan Praksis Demokrasi Pancasila Mahasiswa Akuntansi Universitas PGRI Adi Buana Surabaya Rahmi Tara Iman Aisyah; Ratu Aimartasia; Achmad Ali Rizal; Vicha Cahyani Kueain; Ella Djamilah Syah; Icha Nurul Laili Fitrah; Muhammad Rizki Rizal Maulana; Aviv Syafiin Rifai’i; Muhammad Bintang Prayoga; Rayhan Kanza Albani; Gunita Gunita; Lizaristi Berliana Putri; Nazhwa Lahmirza Masyithoh; Suyono Suyono
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 3 (2024): September: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i3.4077

Abstract

This article discusses the nature, instrumentation and practice of Pancasila democracy for accounting students. Pancasila Democracy is a democratic system based on the values ​​of Pancasila, namely Belief in One Almighty God, Just and Civilized Humanity, Indonesian Unity, Democracy Led by the Wisdom of Wisdom in Deliberation/Representation, and Social Justice for All Indonesian People. Accounting students as agents of change have an important role in realizing Pancasila democracy. They need to understand the essence of Pancasila democracy, the instruments used to make it happen, and how to practice it in everyday life. This article aims to: 1). Analyzing the nature of Pancasila democracy 2). Identifying Pancasila democratic instruments 3). Studying the democratic practices of Pancasila for accounting students. The research method used is literature study by collecting opinions from various students. The research results show that Pancasila democracy is a unique democratic system and is in accordance with the cultural values ​​of the Indonesian nation. Pancasila's democratic instrumentation includes the constitution, laws and state institutions. Accounting students can practice Pancasila democracy in everyday life by: 1). Participate in political and social activities, 2). Maintaining tolerance and harmony between religious communities, 3). Preserving Indonesian culture, 4). Building a just and prosperous society. Knowledge and understanding of Pancasila democracy for accounting study program students is very important to create a democratic, just and prosperous Indonesia.
Co-Authors Achmad Ali Rizal Aisyah Anggi Maharani Aviv Syafiin Rifai’i Bayuadi Ella Djamila Syah Ella Djamilah Syah Fitri Novita Putri Kirana Gunita Gunita Icha Nurul Laili Fitrah Lizaristi Berliana Putri Miftachul Masrofin Fifmansyah Mohammad Afrizal Miradji Muhammad Bintang Prayoga Muhammad Rizki Rizal Maulana Nazhwa Lahmirza Masyithoh Ratu Aimartasia Suyono Vicha Cahyani Kueain