Accounting Student Series on Emerging Trends
Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor

ANALISIS KELAYAKAN PERENCANAAN PEMBANGUNAN TK NEGERI CIMAHI TENGAH : SOSIAL, EKONOMI, LINGKUNGAN, DAN KEBIJAKAN

Rahful Ahmad (Universitas Muhamadiyah Sorong)
Agus Wahyu Hidayat (Universitas Muhamadiyah Sorong)



Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to analyze the economic feasibility of the planned construction of TK Negeri Cimahi Tengah located at Jalan Panembakan Utara, RT 08/RW 06, Kelurahan Padasuka, Cimahi Tengah District, Cimahi City. Using a Multi-Criteria Analysis (MCA) approach integrating seven assessment dimensions  administrative-physical, social, economic, environmental, transportation, spatial planning, and policy-regulation  the study yields a final feasibility score of 78.00 out of 100, placing the site in the 'Feasible' category. Key findings indicate that the land is a Cimahi City Government asset with a Use Rights Certificate, eliminating the need for land acquisition costs. Primary economic benefits include reduced educational expenses for middle-to-lower-income families, increased local economic activity, and equitable access to public early childhood education. The main limiting factor is proximity to a temporary waste site requiring measured environmental mitigation. Sensitivity analysis across four weighting scenarios confirms stable feasibility classification. The findings underscore the importance of integrating economic analysis in government basic education facility feasibility studies to support equitable access and regional budget efficiency.  

Copyrights © 2026






Journal Info

Abbrev

asset

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Student Series on Emerging Trends (ASSET) is the official scientific proceeding published by the Accounting Department, Halu Oleo University. This proceeding is dedicated as a medium for the publication and dissemination of research results, ideas, and scientific papers specifically for ...