ANALISIS REVENUE COST RATIO DAN PAYBACK PERIOD PEMAKAIAN ALAT TANGKAP KELONG APUNG DI DESA PENGUDANG KECAMATAN TELUK SEBONG KABUPATEN BINTAN

  • Evan Apri Nardi Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH

Abstract

The purpose of this research was to determine the analysis of Revenue Cost Ratio and Payback Period that use the floating kelong in the Pengudang village, Teluk Sebong sub-district, Bintan regency. The population in this study were all fisherman in Pengudang village, Teluk Sebong sub-district, Bintan regency are 139 fisherman. Sampling methode of this research is purposive sampling and obtained 20 samples that met the criteria. The analysis technique used in this study is Revenue Cost Ratio analysis and Payback Period analysis. The results of this study indicate the values of Revenue Cost Ratio analysis are between 1,49 - 1,70. It means that every fisherman will get income from 1,49 until 1,70 times from cost that already paid out. Meanwhile the result of Payback Period analysis are between 2,0 - 2,4. It means that the payback period for fisherman are 2 years until 2 years and 4 months. Therefore, the floating kelong business in Pengudang village, Teluk Sebong sub-district, Bintan regency is profitable and feasible to be developed,because the value of Revenue Cost Ratio analysis is >1 and payback period is less than 3 years.

Published
2020-04-22
Section
Akuntansi