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Helvi Viola Sari
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Analisis Penyusunan dan Implementasi Anggaran Neraca pada PT Indofood Sukses Makmur Tbk Helvi Viola Sari; Muhammad Syahwildan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the preparation and implementation of the balance sheet budget at PT Indofood Sukses Makmur Tbk, a multinational company engaged in the food and agribusiness sector. The balance sheet budget is a projection of the company’s financial position, including assets, liabilities, and equity at the end of a specific period, which plays a crucial role in supporting strategic decision-making. The research method used is descriptive qualitative with a literature study approach and analysis of the interim consolidated financial statements as of December 31, 2024, and March 31, 2025. The results show that the company's total assets increased by IDR 7.53 trillion (3.7%) in the first quarter of 2025, mainly due to significant increases in cash and cash equivalents as well as trade receivables. The company’s liabilities also rose by IDR 3.94 trillion, largely stemming from an increase in short-term bank loans and tax payables. Equity also grew through the accumulation of retained earnings and an increase in non-controlling interests. These findings highlight the importance of accurate balance sheet budgeting in optimizing financial planning and performance control. This research contributes to managerial understanding in formulating financial strategies based on balance sheet projections.
Analisis Swot Pada Usaha Mikro, Kecil Dan Menengah (UMKM) (studi kasus pada salad buah GEN Z) Helvi Viola Sari; Daspar, Daspar
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the development strategy of Gen Z Fruit Salad business in Bekasi through the SWOT approach. This MSME is present as a solution to the low consumption of fruit by the Indonesian people by offering healthy, practical products that are in line with current lifestyle trends. The research method used is quantitative descriptive with non-participant observation techniques. The results of the analysis show that Gen Z Fruit Salad has strengths in the form of product innovation, use of local raw materials, and attractive branding. However, internal weaknesses such as limited production and distribution are still the main obstacles. Opportunities from increasing awareness of healthy lifestyles and government support for MSMEs provide good prospects, even though they must face threats such as fluctuations in fruit prices and tight market competition. Based on the SWOT quadrant diagram, this business is in Quadrant III, which indicates the need for a survival strategy. Strategic recommendations include increasing production capacity, expanding distribution, utilizing digital media, and product innovation to reach a wider market. The results of this study are expected to be a reference in the development of similar MSMEs in the healthy culinary sector.
Analisis Kelayakan Bisnis Pada UMKM Konveksi Baju Melalui Pendekatan Aspek Finansial Rizki Sahala Putra; Helvi Viola Sari; Indah Wulansari; Pupung Purnamasari
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Factory Fit merupakan salah satu usaha di bidang konveksi baju yang sedang berkembang. Studi kelayakan bisnis menjadi langkah penting untuk memberikan gambaran apakah usaha ini layak dijalankan dan berpotensi memberikan keuntungan di masa depan. Pemilik usaha sebelumnya belum melakukan pencatatan khusus mengenai keuangan serta belum sepenuhnya memahami faktor-faktor yang memengaruhi pemasaran. Oleh karena itu, pendekatan aspek finansial digunakan untuk mengevaluasi kelayakan bisnis ini. Pendekatan yang digunakan meliputi metode Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), Break Even Point (BEP), Net B/C Ratio, dan Return on Investment (ROI). Hasil evaluasi menunjukkan bahwa bisnis ini layak dijalankan. Selama 3 tahun, nilai NPV yang dihasilkan adalah Rp 269.799.645, IRR mencapai 44,45%, PP tercapai dalam 12,48 bulan, Net B/C Ratio sebesar 1,01, dan ROI sebesar 96,3%. BEP dapat dicapai pada volume produksi sebesar 42 unit per bulan dengan total penerimaan setara biaya produksi sebesar Rp 179.250.000 per bulan. Harga jual BEP ditetapkan sebesar Rp 75.000 per unit baju atau kaos. Hasil evaluasi menunjukkan bahwa investasi awal sebesar Rp 200.000.000, yang sepenuhnya berasal dari modal pribadi, telah digunakan secara efisien. Produksi dan distribusi produk dilakukan secara langsung melalui toko online dan offline yang berbasis di Cikarang, dengan strategi yang disesuaikan berdasarkan permintaan pasar dan ketersediaan bahan baku. Dari hasil ini, dapat disimpulkan bahwa bisnis konveksi ini layak dijalankan dari aspek finansial. Rekomendasi diberikan agar pemilik usaha melakukan evaluasi dan pencatatan keuangan secara berkala untuk menjaga keberlanjutan usaha, serta terus memperbaiki strategi pemasaran dan operasional guna meningkatkan daya saing di pasar yang kompetitif.