OPERATIONAL STRATEGY, CAPITAL BUDGETING AND NON-MONETARY CONSIDERATION ANALYSIS FOR DAY CARE COMPANY “RA”

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Meliyani, Meliyani (2026) OPERATIONAL STRATEGY, CAPITAL BUDGETING AND NON-MONETARY CONSIDERATION ANALYSIS FOR DAY CARE COMPANY “RA”. Masters thesis, IPMI Institute.

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Abstract

The daycare industry serves as a vital social infrastructure supporting sustainability. Many service providers struggle to guarantee operational quality and financial viability, necessitating a framework that integrates strategy with effective and efficient financial planning. This study aims to analyze and evaluate the operational strategy, financial feasibility, and non-monetary impacts of Daycare “RA” to develop a sustainable business model. A mixed-methods approach was employed, combining qualitative strategic analysis (SWOT and Porter’s Five Forces) with quantitative financial modeling for 2027–2032 under moderate, optimistic, and pessimistic scenarios. The financial analysis under the moderate scenario confirms the project’s feasibility. With an initial investment of IDR 6,305,000,000 and a WACC of 12.01%, the project generates a positive NPV of IDR 1,626,807,887, an IRR of 20.41% that exceeds the WACC, a Profitability Index of 1.258, and an ROI of 83.38%. The Payback Period is achieved within 3.19 years (3 years and 2 months) and the Discounted Payback Period within 4.04 years, both within the five year projection horizon, with cumulative net cash flow reaching IDR 5,257,418,234 by year five. These results are driven by a consistent recurring net cash inflow model and enrollment stability of 75%–90%. Beyond financial metrics, non monetary considerations such as parent trust, health protocols, and staff development emerge as primary drivers of competitive advantage. The integration of precise capital budgeting with high operational quality ensures long-term sustainability, as financial success is inseparable from social trust and service quality for Daycare “RA”. The results provide an integrated framework aligning traditional capital budgeting with Sustainable Development Goals (SDGs 4, 5, and 8).

Keywords: Operational Strategy, Capital Budgeting, Non-Monetary Considerations, Daycare Company, Sustainability, Childcare Services

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Thesis > Master of Business Administration
Depositing User:	sandra margaretha
Date Deposited:	03 Nov 2026 06:35
Last Modified:	03 Nov 2026 06:35
URI:	http://repository.ipmi.ac.id/id/eprint/3103

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