ANALISIS KELAYAKAN USAHA MENGGUNAKAN METODE NET PRESENT VALUE, PAYBACK PERIOD DAN REVENUE COST RATIO PADA USAHA PERIKANAN MENGGUNAKAN ALAT TANGKAP KELONG APUNG DI DESA PENGUDANG KECAMATAN TELUK SEBONG KABUPATEN BINTAN

Authors

  • Kiki Desnita Saputri Alumni Program Studi Akuntansi
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH
  • Asri Eka Ratih Dosen Fakultas Ekonomi UMRAH

Keywords:

Net Present Value, Payback Period, Revenue Cost Ratio, Business Feasibility, Fisheries Business

Abstract

This study aims to determine the feasibility analysis of a fishery business using floating kelong fishing gear in Pengudang Village, Teluk Sebong District, Bintan Regency. The analytical method used in this research is the Net Present Value, Payback Period, and Revenue Cost Ratio. The population of this study is all fishermen who have a fishing business using floating kelong fishing gear in Pengudang Village, Teluk Sebong District, Bintan Regency. Samples were selected using purposive sampling technique and obtained as many as 20 samples. The results of this study indicate that the Net Present Value is greater than zero (0) by assuming the data used is more than 1 year and the interest rate is the same in the 2nd year ranging from Rp.3.334.552 to Rp.59.121.396. Payback Period results range from 1 year 6 months to 1 year 10 months. Revenue Cost Ratio values ranging from 1.63 to 1.8. From the results of the three analyzes, it can be concluded that the fishing business using floating kelong fishing gear in Pengudang Village, Teluk Sebong District, Bintan Regency is feasible to be developed.

Published

2021-10-21

Issue

Section

Akuntansi