This research discusses the potential for expansion of the "Salsabila" as an UMKM actor into a modern cafe during the post-pandemic era. This research uses quantitative and qualitative data collection methods and quantitative descriptive analysis data processing which will be formulated into numbers. The research results show that the expansion shows positive potential based on financial and market aspects. The decline in F&B growth rate after the pandemic is considered not to affect the potential of the F&B industry. This is indicated by the annual increase in the real income of the creative industry in 2017-2021. Apart from that, the payback period, IRR and NPV of this expansion show a positive value or can be said to be feasible in terms of investment value analysis.

Brigham, E. F., & Houston, J. F. (2013). Fundamentals of financial management. South-Western Cengage Learning.

Fitriani, F., Sutarni, S., Trisnanto, T. B., Fatih, C., & Asnawi, R. (2019). Keberlanjutan Finansial Usaha Beras Siger: Studi Kasus pada UMK peserta Model Pengembangan Pangan Pokok Lokal (MP3L) di Propinsi Lampung. Journal of Food System and Agribusiness, 15–23.

Jumingan, M. F., & Asing, J. B. (2009). Penggunaan konsep kolokasi dalam penterjemahan Arab-Melayu. Persidangan Penterjemahan Antarabangsa Ke-12, 181–186.

Kosasih, D. S. (2009). Manajemen Operasi. Mitra Wacana Media.

Margareta, S. (2013). Hubungan Pelaksanaan Sistem Kearsipan Dengan Efektivitas Pengambilan Keputusan Pimpinan: Study deskriptif analisis kuantitatif di Sub Bagian Kepegawaian dan Umum Lingkungan Kantor Dinas Pendidikan Provinsi Jawa Barat. Universitas Pendidikan Indonesia.

Miles, M. B., & Huberman, A. M. (1984). Drawing valid meaning from qualitative data: Toward a shared craft. Educational Researcher, 13(5), 20–30.

Prisani, H. I. C., & Iriani, I. (2022). Analisis keputusan investasi pembelian aktiva tetap (Alat transportasi) di PT. XYZ. Nautical: Jurnal Ilmiah Multidisiplin Indonesia, 1(7), 573–581.

Purba, M. A. (2019). Analisis penerapan SAK EMKM pada penyusunan laporan keuangan umkm di KOTA BATAM. Jurnal Akuntansi Barelang, 3(2), 55–63.

Soekresno, & Pendit. (1998). Pramusaji Food & Beverage Service. PT Gramedia Pustaka Utama.