Analisis Capital Budgeting Terhadap Kelayakan Investasi Pengolahan Kerupuk Ikan pada CV Kyria Rezeki Kota Tanjungpinang

  • Fidiyah Rahmawati Mahasiswa Program Studi Manajemen FEKON UMRAH
  • Firmansyah Kusasi Dosen Fakultas Ekonomi UMRAH
  • Roni Kurniawan Dosen Fakultas Ekonomi UMRAH

Abstract

This study analyzes the feasibility of an investment made by CV. Kyria Rezeki Tanjung Pinang City. This type of research is a descriptive study with a quantitative method, which aims to describe the phenomena or phenomena that exist by describing data in the form of numbers. The technique used in the investment feasibility analysis on the CV. Kyria Rezeki is Capital Budgeting using the Average Rate of Return (ARR), Payback Period (PP), Net Present Value (NPV), Profitability Index (PI) and Internal Rate of Return (IRR) methods. Components needed to analyze data include CV Financial Statements consisting of Initial Investment Costs, Depreciation Costs, 2019 Profit and Loss Reports, 2019 Balance Sheet Reports, and 2019 Cash Flow Reports. From the results of data analysis, the results show that for the Average Rate of Return of 96%, the investment is not feasible to run, for a Payback Period of 3 months 6 days faster than the time targeted by the company, the investment is worth running, for a Net Present Value a positive value of Rp. 91,234,835, - the investment is feasible to run, for the Profitability Index a value of 2> 1 is obtained, the investment is feasible to run and for the Internal Rate of Return of 75,84%> 25%, the investment is feasible to run.

Published
2020-05-12
Section
Manajemen