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PROCESSING INDUSTRY INVESTMENT FEASIBILITY ANALYSIS TAPIOCA FLOUR IN ACEH BESAR DISTRICT Hasnawi; Ahmad Humam Hamid; Fajri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.880

Abstract

The development of agro-industry still has several obstacles in its implementation. This is wrongly caused by the characteristics of agro-industry which have a relationship from upstream to downstream, there must be guaranteed production from upstream so that there will be continuity of production. In addition, human resources are not yet qualified and equipment is still relatively simple, one of which is processing cassava into tapioca flour in Aceh Besar District. The purpose of this study is to analyze the feasibility of investing in the tapioca flour industry in Aceh Besar District from a financial perspective. The feasibility analysis approach method on the financial aspect is carried out quantitatively. Analysis of the financial aspect for investment in the tapioca flour processing industry can be assessed with four criteria, namely: NPV (Net Present Value), Net Benefit/Cost (B/C), IRR (Internal Rate of Return) and Payback Period. The results of the research on the development plan for a tapioca flour processing business are profitable or feasible to run in Aceh Besar District, based on the Net Present Value (NPV) on the Discount Factor (DF) of 14% for an economic life of 15 years of Rp. 6,879,487,975, the Net B/C value is 4.66, the IRR is 88.36%, and the Pay back period (PBP) is 4 years, 9 months, which is less than the project life.
Comparison of Concepts: The Nature of Education and the Purpose of Education Hasnawi; Iskandar; Saifuddin; Zarkasyi
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.260

Abstract

Education is a fundamental human need that plays a vital role in shaping the quality of individuals and the civilization of a nation. In the study of philosophy and educational science, discussions on the nature of education and its objectives occupy a central position because they serve as the conceptual basis for the implementation of education. The nature of education relates to the meaning, essence, and basic nature of education, while the objectives of education relate to the direction, results, and achievements to be achieved through the educational process. This article aims to examine in depth and compare the concepts of the nature of education and its objectives based on the views of experts, schools of educational philosophy, and Indonesian national education policy. The method used is a literature study with a descriptive-analytical and comparative approach. The results of the study indicate that the nature of education and its objectives are two interrelated and inseparable concepts. A comprehensive understanding of the nature of education is the main foundation in formulating educational objectives that are humanistic, contextual, and oriented towards the development of the whole person .