The purpose of this final project was create a business especially producing pillow creative, neck pillow, key chains and tissue box from velboa fabric, because velboa fabric was a furry fabric with a wide range of colors and the prices of material are low and selling price is high. This final project was to evaluate the business activities with the marketing approach, the aspect of production, aspect of human resources, and financial aspects as we fulfill the final project in Business Administration Polytechnic State Department of Semarang. Business Handmade Eme Desain at Temanggung on the Jl. Dr. Wahidin 325 Rt 04 Rw 06 Temanggung, Central Java. Activities in this business involves determining the location of production, purchase of materials, employee recruitment, preparation tools and materials for the product, product test in the market, the implementation of the promotion and marketing as well as the preparation of reports. It can be concluded from the marketing aspect, it was needed improvement in some of the strategies used, from the word of mouth, join in bazaars and the lack marketing implementation on social media networking. For the financial aspect it was found that some financial ratios based on the data – data for seven months from November 2013 until Mei 2014 with profit of IDR 1.830.100.