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Analisis Studi Kelayakan Bisnis Pada Usaha Coffee Shop Mahoni Coffee di Kota Medan Vientiany, Dini; Batubara, Alwi Ardiansyah Putra; Salsabil, Hafiz; Angkasa, Pramuja
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18257361

Abstract

A business feasibility study is a crucial step in assessing the viability of a business before it is launched or developed sustainably. This study aims to analyze the feasibility of Mahoni Coffee, a coffee shop located at Jalan Mahoni No. 20, East Medan District, Medan City. The analysis was conducted comprehensively by reviewing various aspects, including market and marketing aspects, legal aspects, technical and operational aspects, and management aspects. The method used in compiling this study is a qualitative descriptive method with data collection through direct observation, mini-surveys with consumers, and relevant literature studies. The analysis shows that Mahoni Coffee has clear market potential, a strategic location, a business concept that aligns with the needs of young consumers, and a profitable financial outlook. Furthermore, the implementation of Sharia principles, a commitment to halal product certification, and concern for environmental and social aspects add value to the business's sustainability. Based on these analysis results, it can be concluded that Mahoni Coffee is a viable business for future development.
ANALISIS PENYUSUNAN ANGGARAN KOMPREHENSIF PADA USAHA JASA LAUNDRY KILOAN : STUDI KASUS PADA KING CLEAN LAUNDROMAT Aisyah, Nur; Siregar , Yulianti; Tafrijah , Murni; Vientiany, Dini
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

The preparation of a comprehensive budget is an important aspect of financial management in service businesses, including kilogram-based laundry services. A comprehensive budget functions as a tool for planning, controlling, and managerial decision-making to ensure that operational activities run effectively and efficiently. This study aims to analyze the process of preparing a comprehensive budget in a kilogram-based laundry service business through a case study of KING CLEAN LAUNDROMAT. The research uses a qualitative approach with data collection techniques consisting of interviews, observations, and documentation. The results show that KING CLEAN LAUNDROMAT has prepared several budget components, such as revenue budgets and operational cost budgets; however, the comprehensive budgeting process has not yet been conducted in a systematic and integrated manner. Limited managerial knowledge and the absence of written financial planning are identified as the main obstacles in preparing a comprehensive budget. This study is expected to provide insights and recommendations for laundry service business owners in developing a more structured comprehensive budgeting system to improve business performance and sustainability.
Analisis Penyusunan Anggaran Komprehensif Pada Usaha Angkringan DD Syahfitri, Nayla Novita; Riska, Maulia; Andrerico, Vicky Febima; Vientiany, Dini
Journal of Golden Generation Economic Vol. 1 No. 2 (2025): Desember 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v2i1.322

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor kuliner, termasuk usaha angkringan, menghadapi tantangan dalam menerapkan perencanaan keuangan yang terstruktur. Literasi keuangan yang terbatas dan sistem pencatatan yang tidak terstandarisasi menyebabkan kesulitan dalam pengelolaan arus kas dan proyeksi keuangan. Studi ini bertujuan untuk menganalisis mekanisme penganggaran komprehensif di Angkringan DD, mengidentifikasi hambatan implementasi, dan merumuskan rekomendasi untuk meningkatkan sistem penganggaran. Penelitian ini menggunakan pendekatan kualitatif dengan metodologi studi kasus, mengumpulkan data melalui wawancara mendalam, observasi, dan dokumentasi. Hasil menunjukkan sistem anggaran komprehensif yang dirancang mencakup anggaran penjualan yang menargetkan Rp 6.366.000 dari 829 unit, anggaran produksi 861 unit, anggaran bahan baku Rp 3.002.468, beserta anggaran tenaga kerja dan biaya overhead. Proyeksi keuangan menunjukkan margin laba sebesar 19,3 persen dan ROI sebesar 24,7 persen, dengan titik impas tercapai pada 507 unit atau Rp 3,9 juta. Penelitian ini membuktikan bahwa penerapan penganggaran komprehensif dapat meningkatkan efisiensi manajemen keuangan di UMKM kuliner. Rekomendasi strategis mencakup penerapan sistem penganggaran terstruktur, melakukan analisis varians secara berkala, dan mengembangkan model adaptif untuk mengatasi ketidakpastian pasar.