The purpose of this study was to determine the feasibility of the business based on non-financial aspects of silkworm cultivation. The results of this study were with high demand and with a guarantee of the cocoon market, silkworm cultivation business conducted in the Tangga Barito village, the working area of of KPHP Unit V Boalemo worthy of doing. Cocoon selling prices of Rp. 40,000 is a standard price that is appropriate for quality b (medium) cocoons. To increase the added value of mulberry cultivation, it can endeavor to manufacture mulberry tea which is used as an antioxidant drink or to process silkworm waste into organic fertilizer. For technical and technology aspects starting from the business location, the location of caterpillar maintenance in general is close to the residence so as to facilitate maintenance and supervision. Silkworm cultivation is prepared starting from the building of silkworms to how to control pests and diseases that attack silkworms. The organization in question consists of informing matters relating to the cultivation of silkworms, directing, coordinating the development of mulberry and silkworm maintenance demonstration plots. From these results the silkworm business is feasible to run.Keywords: Aspect of non financial, Boalemo, Business feasibility, silkworms

This research has a purpose to know the effect of inventory turnover to cash. Secondary data used in this research in the form of company financial statements of PT. Rocky Mitra Building period 2011-2013. Analytical methods used are qualitative and quantitative. The result of analysis from this research is inventory turnover can influence cash. The amount of inventory makes the cash reduced but if the inventory turnover also increases the amount of sales rose (cash sales) then the cash return will be faster

Penelitian ini bertujuan untuk mengetahui kelayakan usaha berdasarkan aspek finansial dan tingkat sensivitas usaha budidaya ulat sutera. Data berupa arus kas tunai dianalisis menggunakan kriteria kelayakan investasi, yaitu  Net  Present  Value  (NPV), Internal  Rate  or  Return  (IRR),  Gross  Benefit-Cost  Ratio  (gross  B/C),  dan Payback Period. Hasil dari penelitian ini NPV  pada  skala  usaha  I menghasilkan  nilai  sebesar  Rp  78,342,373  dan  nilai NPV pada skala usaha II menghasilkan  nilai  sebesar  Rp  432,249,449. Sedangkan nilai NPV pada skala usaha II sebesar Rp984,209,943. Berdasarkan kriteria kelayakan NPV, budidaya ulat sutera skala usaha I, II dan II layak dilaksanakan karena nilai NPV > 0. Nilai IRR pada skala usaha I, II dan III masing-masing 19.73%, 23.74%dan 26.95% lebih tinggi dari tingkat diskonto 12.50%. Dengan demikian, usaha ini dianggap layak berdasarkan kriteria IRR. Skala usaha I, II dan III memiliki nilai gross B/C1.11, 1.14 dan 1.16. Hal ini menunjukkan bahwa usaha budidaya ulat sutera layak dilakukan karena nilai Gross B/C> 1. Nilai Pay back Period (PBP) skala usaha I adalah 4.8 tahun, skala usaha II adalah 4.0 tahun dan skala usaha III adalah 3.54 tahun. Ketiga skala usaha dikatakan layak karena waktu pengembalian modal kurang dari umur proyek 25 tahun.Penurunan harga jual  kokon sebesar 10% lebih  berpengaruh  pada kondisi usaha daripada peningkatan biaya operasional sebesar 10%. Usaha yang dijalankan hanya skala usaha III layak dijalankan pada penurunan harga jual kokon sebesar 10%. Dan pada peningkatan biaya operasional 10%, skala usaha  II dan III layak dijalankan.

TQM has emerged as an important management principle for improving operational performance in several sectors. The purpose of this research is to see how the influence of the TQM method on the operational performance of a clothing company in Sukabumi, Indonesia. Employee surveys were used to gather information, and multiple regression analysis was used to examine the relationship between TQM procedures and operational performance. Findings indicate that all elements of operational performance, including productivity, quality, cost, delivery, and flexibility, improve significantly through employee empowerment, continuous quality improvement, and fact-based management. The findings of this study have important implications for garment companies in Sukabumi and other similar industries in Indonesia.