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All Journal Master Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Siti Fadhilah Nurfaizah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS CAPITAL BUDGETING PADA RENCANA EKSPANSI UKM OSHA SNACK Kayla Rahma Faiza; Natasya Regina Putri; Muhammad Raidan Habiburrahman; Bratasena, Bratasena; Rajwa Nursa Deva; Siti Fadhilah Nurfaizah; Novia Rahmawati; Farida Ratna Dewi; Antonya Rumondang Sinaga; Sari Heviawati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.4839

Abstract

Penelitian ini menganalisis kelayakan ekspansi usaha UKM Osha Snack dengan pendekatan kualitatif (wawancara mendalam) dan kuantitatif (analisis laporan keuangan). Aspek kualitatif menilai faktor operasional, pasar, dan SDM, sedangkan aspek kuantitatif menggunakan metode capital budgeting dengan mempertimbangkan perhitungan nilai waktu uang dan tingkat diskonto untuk mengukur kinerja finansial. Hasil penelitian mengungkapkan bahwa Osha Snack telah memiliki sistem operasional yang efisien, struktur SDM yang terorganisir, dan strategi pemasaran yang efektif. Analisis finansial menghasilkan Payback Period (PBP) 3,1 tahun, Net Present Value (NPV) Rp83.915.911 (positif), Profitability Index (PI) 1,4 (>1), dan Internal Rate of Return (IRR) 21,49% (melebihi biaya modal). Indikator-indikator ini membuktikan bahwa ekspansi usaha Osha Snack layak secara finansial. Selain itu, dukungan faktor non-keuangan yang kuat semakin memperkuat kelayakan pengembangan bisnis. Dengan demikian, Osha Snack memiliki prospek pertumbuhan yang baik dan direkomendasikan untuk melanjutkan rencana ekspansi.
Implementasi Perhitungan Harga Pokok Produksi (HPP) dalam Meningkatkan Profitabilitas pada UMKM Rasa Dewa Sheva Nashwa Kamila; Callysta Athifa Pribadi; Aditya Mahardika Hidayat; Siti Fadhilah Nurfaizah; Muhammad Abiyyu Dzakwan Tirta; Farida Ratna Dewi; Sari Heviawati
Master Manajemen Vol. 3 No. 2 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i2.854

Abstract

This study aims to analyse and implement the calculation of Cost of Goods Sold (COGS) using the full costing method at UMKM Rasa Dewa to increase profitability and help set more realistic and competitive selling prices. This study uses a mixed approach, namely qualitative and quantitative methods. The results of the study indicate that the calculation of COGS using the full costing method provides higher results than the simple method previously used by UMKM. The difference in production costs found was IDR 1,402,371 for starfruit juice products and IDR 2,881,150 for starfruit syrup products. This is due to the use of the full costing method which includes all cost elements, both direct and indirect costs such as depreciation of equipment, transportation, and other overhead costs that were not previously calculated. Meanwhile, the initial calculation of UMKM Rasa Dewa only included basic costs such as raw materials, direct labor, and packaging materials. By implementing the full costing method, UMKM can obtain a more accurate and comprehensive picture of production costs. This provides a more appropriate basis for consideration in setting product selling prices to increase profitability sustainably.
Co-Authors Aditya Mahardika Hidayat Antonya Rumondang Sinaga Bratasena, Bratasena Callysta Athifa Pribadi Dewi, Farida Ratna Kayla Rahma Faiza Muhammad Abiyyu Dzakwan Tirta Muhammad Raidan Habiburrahman Natasya Regina Putri NOVIA RAHMAWATI Rajwa Nursa Deva Sari Heviawati Sheva Nashwa Kamila