ANALISIS BIAYA USAHA MENGGUNAKAN METODE RETURN ON INVESTMENT, NET PRESENT VALUE DAN PAYBACK PERIOD UNTUK MENILAI TINGKAT KELAYAKAN USAHA PADA USAHA KERUPUK IKAN BUNDA OCA

Authors

  • Ade Fratana Alumni Program Studi Akuntansi Fakultas Ekonomi
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Hadli Lidya Rikayana Dosen Fakultas Ekonomi UMRAH

Abstract

This study aims to analyze business costs using the return on investment, net present value and payback period methods to assess the level of business feasibility of the Usaha Kerupuk Ikan Bunda Oca, Kelurahan Sungai Lekop, Kecamatan Bintan Timur, Kabupaten Bintan. This effort the researchers made as the object of this study with the results of this study showing that the return on investment value is 54% or the return on investment is positive. The net present value shows the result is greater than zero (0) with the data processing used during the production period in 2020, using the Bank Rakyat Indonesia (BRI) loan interest rate in 2020 with a result of Rp11.189.261 or the value of Net present value is worth positive. The payback period shows the results of less than 3 years, namely 1.66 years (1 year 7 months 27 days) meaning that the period or period of return on capital is categorized as fast. From the results of the three analyzes, it can be concluded that the Usaha Kerupuk Ikan Bunda Oca, Kelurahan Sungai Lekop, Kecamatan Bintan Timur, Kabupaten Bintan. Is feasible to continue or feasible to run

Published

2021-10-12

Issue

Section

Akuntansi