Analisis Biaya Usaha Menggunakan Metode Revenue Cost Ratio, Payback Period, Break Event Point, Untuk Mengrtahui Tingkat Kelayakan Usaha Pada Usaha Otak-Otak Diwilayah Kelurahan Sei. Enam Kijang Kecamatan Bintan Timur Kabupaten Bintan

  • Marzuki Darusman Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH

Abstract

This research aims to analyze business costs that using the method of Revenue cost ratio, payback period, and Break Event Point to assess the feasibility of the business of otak-otak at Sei. Enam village at Bintan. The population of this research is all entrepreneurs in the Sei. enam as many as 10 businesses. This study is using saturated sampling technique. Saturated sampling is a sampling technique when all members of a population are used as a sample. The analysis techniques used in this study are Revenue Cost Ratio Payback Period Analysis and Break Event Point. The results of this study indicate that the value of Revenue Cost Ratio of otak-otak business in the Sei. enam villege is 1.26 with the highest R/C value, It means from 100 rupiah costs incurred will get income of 126 rupiah. While the value of PP analysis is between 0.38 months (11 days) to 9.19 months (9 months 6 days). It means that the payback period on the otak-otak business does not reach within a period of 1 year. While the total value of the BEP Unit and BEP of Sales is 1,125,410 units and 1,249,023,150 rupiah at the level of total production of 4,282,960 and at the time of sales/ income 4,647,410,000 rupiah. Therefore, otak-otak business of Sei Enam Village, East Bintan in Bintan are profitable and feasible to be developed, because the value of Revenue Cost Ratio analysis >1 and the payback analysis period is less than 3 years. And there is a considerable difference between the value of Bep units with total production and Bep sales with total sales.

Published
2020-04-28
Section
Akuntansi