{"id":"https://openalex.org/W7202379667","doi":"https://doi.org/10.62194/djgb7t27","title":"Implementasi Dan Evaluasi Teknik Penganggaran Modal Pada Sektor Usaha Mikro Kecil dan Menengah (UMKM) Keripik Balado Cahaya","display_name":"Implementasi Dan Evaluasi Teknik Penganggaran Modal Pada Sektor Usaha Mikro Kecil dan Menengah (UMKM) Keripik Balado Cahaya","publication_year":2026,"publication_date":"2026-08-13","ids":{"openalex":"https://openalex.org/W7202379667","doi":"https://doi.org/10.62194/djgb7t27"},"language":"id","primary_location":{"id":"doi:10.62194/djgb7t27","doi":"https://doi.org/10.62194/djgb7t27","is_oa":true,"landing_page_url":"https://doi.org/10.62194/djgb7t27","pdf_url":"https://www.journal.aaipadang.com/jrapa/article/download/158/112","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.journal.aaipadang.com/jrapa/article/download/158/112","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084986138","display_name":"Yessi Rinanda","orcid":"https://orcid.org/0000-0002-9570-5083","observed_orcids":["https://orcid.org/0000-0002-9570-5083"]},"institutions":[{"id":"https://openalex.org/I4405275749","display_name":"Akademi Akuntansi Indonesia","ror":"https://ror.org/047gcy789","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275749"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yessi Rinanda","raw_affiliation_strings":["Akademi Akuntansi Indonesia Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Indonesia Padang","institution_ids":["https://openalex.org/I4405275749"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018521304","display_name":"Melli Herfina","orcid":"https://orcid.org/0000-0002-2055-2414","observed_orcids":["https://orcid.org/0000-0002-2055-2414"]},"institutions":[{"id":"https://openalex.org/I4405275749","display_name":"Akademi Akuntansi Indonesia","ror":"https://ror.org/047gcy789","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275749"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Melli Herfina","raw_affiliation_strings":["Akademi Akuntansi Indonesia Padang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Akuntansi Indonesia Padang","institution_ids":["https://openalex.org/I4405275749"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405275749"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":"86","last_page":"98"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.011699999682605267,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.009700000286102295,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.9819999933242798},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9380000233650208},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.7390000224113464},{"id":"https://openalex.org/keywords/payback-period","display_name":"payback period","score":0.828000009059906},{"id":"https://openalex.org/keywords/net-present-value","display_name":"net present value","score":1.0},{"id":"https://openalex.org/keywords/internal-rate-of-return","display_name":"internal rate of return","score":1.0},{"id":"https://openalex.org/keywords/profitability-index","display_name":"profitability index","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-rate-of-return","display_name":"accounting rate of return","score":1.0},{"id":"https://openalex.org/keywords/investment-feasibility-analysis","display_name":"investment feasibility","score":0.8059999942779541},{"id":"https://openalex.org/keywords/snack-food-industry","display_name":"snack food industry","score":0.38199999928474426}],"concepts":[{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.48969998955726624},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4812000095844269},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.4691999852657318},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4228000044822693},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.3199999928474426},{"id":"https://openalex.org/C37917861","wikidata":"https://www.wikidata.org/wiki/Q507477","display_name":"Internal rate of return","level":3,"score":0.31189998984336853},{"id":"https://openalex.org/C144553756","wikidata":"https://www.wikidata.org/wiki/Q15081665","display_name":"Payback period","level":3,"score":0.2678000032901764},{"id":"https://openalex.org/C181230689","wikidata":"https://www.wikidata.org/wiki/Q192472","display_name":"Net present value","level":3,"score":0.2567000091075897},{"id":"https://openalex.org/C97137747","wikidata":"https://www.wikidata.org/wiki/Q38112","display_name":"Forestry","level":1,"score":0.24379999935626984},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1761000007390976}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.62194/djgb7t27","doi":"https://doi.org/10.62194/djgb7t27","is_oa":true,"landing_page_url":"https://doi.org/10.62194/djgb7t27","pdf_url":"https://www.journal.aaipadang.com/jrapa/article/download/158/112","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.62194/djgb7t27","doi":"https://doi.org/10.62194/djgb7t27","is_oa":true,"landing_page_url":"https://doi.org/10.62194/djgb7t27","pdf_url":"https://www.journal.aaipadang.com/jrapa/article/download/158/112","source":{"id":"https://openalex.org/S4390963287","display_name":"Jurnal Riset Akuntansi Perpajakan dan Auditing","issn_l":"2988-6473","issn":["2988-6473","2988-6503"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset Akuntansi, Perpajakan dan Auditing","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.833299994468689,"id":"https://metadata.un.org/sdg/8"},{"display_name":"Industry, innovation and infrastructure","score":0.7207000255584717,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7202379667.pdf","grobid_xml":"https://content.openalex.org/works/W7202379667.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7126198516","https://openalex.org/W2746702184","https://openalex.org/W7220322976","https://openalex.org/W4313560815","https://openalex.org/W91336992","https://openalex.org/W4320076082","https://openalex.org/W4415512916","https://openalex.org/W4416893701","https://openalex.org/W3115345346","https://openalex.org/W6979846726"],"abstract_inverted_index":{"Usaha":[0],"Mikro,":[1],"Kecil,":[2],"dan":[3,50,95,152,188],"Menengah":[4],"(UMKM)":[5],"memiliki":[6],"peran":[7],"penting":[8],"dalam":[9,18,22,112],"mendukung":[10,189],"pertumbuhan":[11],"ekonomi,":[12],"namun":[13],"masih":[14],"menghadapi":[15],"berbagai":[16],"tantangan":[17],"pengelolaan":[19],"keuangan,":[20],"terutama":[21],"pengambilan":[23],"keputusan":[24,35],"investasi.":[25],"Salah":[26],"satu":[27],"pendekatan":[28,69],"yang":[29,63],"dapat":[30,109,178],"digunakan":[31,64],"untuk":[32,47,165],"meningkatkan":[33,181],"kualitas":[34],"investasi":[36,115,121,126,162],"adalah":[37,65],"penerapan":[38,105],"teknik":[39,52,106,175],"penganggaran":[40,53,77,107,176],"modal":[41,54,108,177],"(capital":[42],"budgeting).":[43],"Penelitian":[44],"ini":[45],"bertujuan":[46],"menganalisis":[48],"implementasi":[49],"mengevaluasi":[51],"pada":[55],"sektor":[56],"UMKM":[57,111,180],"Keripik":[58],"Balado":[59],"Mahkota.":[60],"Metode":[61],"penelitian":[62],"deskriptif":[66],"kuantitatif":[67],"dengan":[68,124],"studi":[70],"kasus.":[71],"Analisis":[72],"dilakukan":[73,166],"menggunakan":[74],"beberapa":[75],"metode":[76],"modal,":[78,184],"yaitu":[79],"Payback":[80,132],"Period":[81,133],"(PP),":[82],"Net":[83,137],"Present":[84,138],"Value":[85,139],"(NPV),":[86],"Internal":[87,142],"Rate":[88,97,143,154],"of":[89,98,144,155],"Return":[90,99,145,156],"(IRR),":[91],"Profitability":[92,148],"Index":[93,149],"(PI),":[94],"Accounting":[96,153],"(ARR).":[100],"Hasil":[101],"analisis":[102,120],"menunjukkan":[103],"bahwa":[104],"membantu":[110,179],"menentukan":[113],"kelayakan":[114],"secara":[116,192],"lebih":[117],"objektif.":[118],"Berdasarkan":[119,159],"mesin":[122],"produksi":[123],"nilai":[125,169],"awal":[127],"sebesar":[128,140,146,150,157],"Rp50.000.000,":[129],"diperoleh":[130],"hasil":[131,160],"selama":[134],"3,11":[135],"tahun,":[136],"Rp14.332.000,":[141],"21,05%,":[147],"1,29,":[151],"16,4%.":[158],"tersebut,":[161],"dinilai":[163],"layak":[164],"karena":[167],"memberikan":[168],"tambah":[170],"ekonomi":[171],"bagi":[172],"usaha.":[173],"Penerapan":[174],"efisiensi":[182],"penggunaan":[183],"mengurangi":[185],"risiko":[186],"investasi,":[187],"pengembangan":[190],"usaha":[191],"berkelanjutan.":[193]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-14T00:00:00"}
