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Analisis Biaya Operasional UMKM Frozen Laundry Menggunakan Metode Activity-Based Costing (ABC) Dewantara, Norman; Silalahi, Rochelle Trixie; Rudend, Aulia Magistrani; Pranastuti, Vanessa Gloria
Sewagati Vol 8 No 5 (2024)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v8i5.1824

Abstract

Frozen Laundry mengalami peningkatan biaya yang signifikan yang perlu ditangani. Pengabdian ini bertujuan untuk memberikan wawasan strategis yang dapat membantu Frozen Laundry dalam mengoptimalkan biaya, meningkatkan efisiensi operasional, dan memperkuat posisi mereka di pasar. Dari hasil rekonsiliasi biaya memiliki margin operasi layanan cuci sebesar minus Rp.4.138,- dan untuk cuci-setrika sebesar minus Rp.4.595,-. Margin kedua jasa bernilai negatif, yang berarti biaya operasi lebih besar daripada pemasukan. Persentase margin menghasilkan nilai persentase sebesar -103,45% untuk layanan cuci, sementara untuk layanan cuci-setrika sebesar -76,58%. Dari perhitungan tersebut, Frozen Laundry kurang berhasil dalam menetapkan harga jasa yang efisien untuk menutupi biaya usaha. Terdapat tiga aktivitas untuk meningkatkan pendapatan UMKM Frozen Laundry, yaitu efisiensi operasional, perancangan pemasaran, dan diversifikasi layanan. Pada pengabdian masyarakat ini telah diterapkannya media sosial instagram. Oleh karena itu, pengabdian masyarakat berikutnya dapat membantu dalam melakukan efisiensi operasional dan melakukan diversifikasi layanan.
Feasibility Study of Bitumen Asphalt (Asbuton) Plant in Mass-Production Scale Silalahi, Rochelle Trixie; Hakim, Muhammad Saiful; Baihaqi, Imam; Sinansari, Puti; Putri, Anandita Ade
International Journal of Business and Management Technology in Society Vol. 2 No. 2: December 2024
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j30254256.v2i2.7930

Abstract

Purpose – This study aims to assess the operational and financial feasibility of mass-producing Asbuton (Buton natural asphalt) as a sustainable alternative material for road construction in Indonesia. Methodology – This study adopts a feasibility study framework integrating operational and financial analyses. The operational assessment covers plant location selection, plant capacity determination, facility layout planning, and production process evaluation. Financial feasibility is analyzed through projected cash flow estimation based on capital and operational expenditures, employing investment appraisal indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). A sensitivity analysis is further conducted to evaluate the impact of price variations on project viability. Findings – The results indicate that the proposed Asbuton production plant is both operationally and financially feasible. The financial indicators demonstrate satisfactory investment performance, while sensitivity analysis shows that the project remains viable under reasonable fluctuations in key economic variables. Technological advancement and efficient operational planning play a critical role in improving cost efficiency and competitiveness. Originality – This study offers a comprehensive feasibility assessment by integrating operational design, financial evaluation, and sensitivity analysis for large-scale Asbuton production. It contributes empirical evidence to the limited literature on natural asphalt commercialization in emerging economies, particularly Indonesia.