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Analisis Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah Nasi Babi Kereta Senja di Kota Kupang Amelia Monica Stilly Amalo; Lustry Rahayu; Emilia Gie; Arjuna Purba
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1403

Abstract

This research aims to analyze the issues in financial management of the micro, small and medium Kereta Senja in Kupang City. The background of this research is based on the weak financial management system that has the potential to cause business losses. The research method used is a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation. To identify the root causes of the problems, a Fishbone analysis with a 5M approach (Man, Method, Machine, Material, Measurement) was used. The research results show that the low awareness of business actors regarding the importance of financial management is the main factor behind the weak financial system of MSMEs, the absence of SOP’s, limited use of technology, and financial evaluations based solely on intuition. Therefore, it is necessary to enhance the capacity of business actors through basic training, the formulation of SOPs, and the implementation of a structured and consistent financial recording system to support more effective and sustainable financial management
Anggaran Modal Investasi Untuk Penggantian Aktiva Tetap pada PT Surya Utama Jaya Abadi di Kota Kupang Alya Dewi Anazuhri; Lustry Rahayu; Emilia Gie; Junita Cestillia Nenabu
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 4 No. 1 (2025): Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v4i1.4429

Abstract

This study aims to analyze the investment feasibility of replacing fixed assets at PT. Surya Utama Jaya Abadi using a capital budgeting approach. The research object focuses on the procurement of one unit of CAT 320GC excavator. The analysis methods applied are Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR). The results show that the investment project is financially feasible, with a payback period of 5.5 years (shorter than the company’s 10-year maximum), a positive NPV of IDR 359,823,193.90, and an IRR of 14.6%, exceeding the company’s minimum required rate of return of 10%. These findings highlight the importance of structured capital budgeting practices to support the sustainability and growth of heavy equipment service companies.