ANALISIS REVENUE COST RATIO, PAYBACK PERIOD DAN BREAK EVEN POINT UNTUK MENILAI LAYAK/TIDAK USAHA PENANGKAPAN IKAN BILIS MENGGUNAKAN ALAT TA NGKAP KELONG DI DESA BERAKIT KECAMATAN TELUK SEBONG KABUPATEN BINTAN

Authors

  • Agus Panca Putra Alumni Program Studi Akuntansi
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Keywords:

Revenue Cost Ratio, Payback Period, Break Even Point

Abstract

The main purpose of this research is to Analyze the Revenue Cost Ratio, Payback Period and Break Even Point to assess the feasibility of catching bilis fish using Kelong fishing gear in Berakit Village, Teluk Sebong District, Bintan Regency. The analytical method used is Revenue Cost Ratio, Payback Period, and Break Even Point. The population of this study were all fishermen in Berakit Village, Teluk Sebong District, Bintan Regency. The sample was selected using the purposive sampling method and obtained as many as 21 samples that have met the predetermined criteria. The results of this study indicate that the value of the Revenue Cost Ratio varies from 1.61 to 1.91. Payback Period ranges from 1 year 4 months to 1 year 11 months. Break Even Point Break or break even point obtained is from 55,371,284 to 65,282,474. From the results of the three analyzes, the value of Revenue Cost Ratio > 1, Payback Period < 3 years, and fishermen's income is greater than the Break Even Point value and it can be concluded that the floating kelong business in Berakit Village, Teluk Sebong District, Bintan Regency is feasible.

Published

2021-10-21

Issue

Section

Akuntansi