ANALISIS PAYBACK PERIOD, REVENUE COST RATIO DAN NET PRESENT VALUE PEMAKAIAN ALAT TANGKAP KELONG TANCAP DI DUSUN TANJUNG BUNGSU DESA RESUN PESISIR KECAMATAN LINGGA UTARA

Authors

  • Radi Arzula Alumni Program Studi Akuntansi
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Asri Eka Ratih Dosen Fakultas Ekonomi UMRAH

Keywords:

PAYBACK PERIOD, REVENUE COST RATIO, NET PRESENT VALUE

Abstract

This study aims to determine the Payback Period, Revenue Cost Ratio
and Net Present Value analysis of the use of tancap fishing gear in
Tanjung Bungsu Hamlet, Resun Pesisir Village, Lingga Utara District.
The population of this study were all fishermen in Tanjung Bungsu
Hamlet, Resun Pesisir Village, Lingga Utara District as many as 102
fishermen. The sampilng method of this research is Purposive Sampling
and obtained 11 samples that meet the criteria. The results of this study
indicate that the Payback Period results range from 1 year 5 months to 1
year 10 mounts. Revenue Cost Ratio values ranging from 2.19 to 2.49. the
results nof Net Present Value is greater than zero (0) by using the
assumption that the data used is more than 1 year and the same interest
rate in the 2nd year to the 4th year is Rp. 4.712.312 to Rp. 22.879.853.
from the results of the three analyzes, it can be concluded that the fishing
business using tancap fishing gear in Tanjung Bungsu Hamlet, Resun
Pesisir Village, Lingga Utara District is feasible to be developed.

Published

2022-03-25

Issue

Section

Akuntansi