ANALISIS REVENUE COST RATIO, NET PRESENT VALUE, dan PAYBACK PERIOD UNTUK MENILAI KELAYAKAN USAHA PERIKANAN MENGGUNAKAN ALAT TANGKAP BUBU

Authors

  • Adya Cipta Purnama Alumni Program Studi Akuntansi Fakultas Ekonomi
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Tumpal Manik Dosen Fakultas Ekonomi UMRAH

Abstract

The purpose of this research was to determine the business feasibility (Revenue Cost Ratio, Net Present Value and Payback Period) of fisheries business using traps. This research is located in Kijang Kota Sub-district, East Bintan District. The data collected includes primary data and secondary data. The analysis method used is the Revenue Cost Ratio, Net Present Value And Payback Period. The population in this research were all fishermen who were in the Kijang Kota sub-district. Sampling in this research was carried out by using purposive sampling technique and 24 samples were obtained. The results of this research indicate that the value of Revenue Cost Ratio is more than one (1), the highest ratio is 1.49 and the lowest is 1.34. The Net Present Value is greater than zero (0) by using the assumption of data used for more than 1 year and the same interest rate ranging from year 2 to year 4 of Rp. 15,741,830 - 143,742,912. Payback Period from 1 year 2 months to 2 years 11 months. From the results of the three analyzes, it can be concluded that the fishery business using traps in Kijang Kota Subdistrict, Bintan Timur district, is feasible to operate.

Published

2021-10-12

Issue

Section

Akuntansi