ANALISIS KELAYAKAN USAHA (PAYBACK PERIOD, NET PRESENT VALUE DAN BREAK EVEN POINT) PENANGKAPAN IKAN TERI MENGGUNAKAN PUKAT CINCIN DI DUSUN TUKUL DESA PASIR PANJANG KECAMATAN BAKUNG SERUMPUN KABUPATEN LINGGA

  • Diki Zulkarnain Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH

Abstract

The purpose of this research was to determine the business feasibility analysis (payback period, net present value and break even point) anchovy fishing using purse seine in Tukul Hamlet, Pasir Panjang Village, Bakung Serumpun District, Lingga Regency. The analytical method used is the payback period, net present value and break even point. The population of this research were all fisherman who have purse seine in Tukul hamlet, Pasir Panjang Village, Bakung Serumpun District, Lingga Regency. Samples were selected using the saturation sampling method and 15 samples were obtained. The results of this research indicate that the Payback Period value range from 1 year 6 months – 3 years. Net Present Value is greater than zero (0) using the assumption that the datas are used for more than 1 year, with same interest rate from the 2nd year until 4th year, NPV are Rp.7.123.831 – Rp.104.797.941. Break Even Point ranges from Rp.128.758.651 – Rp.315.558.313. The conclussion are purse seine business in Tukul Hamlet, Pasir Panjang Village, Bakung Serumpun District, Lingga Regency is feasible.

Published
2020-04-22
Section
Akuntansi