ANALISIS KELAYAKAN USAHA MENGGUNAKAN METODE REVENUE COST RATIO DAN PAYBACK PERIOD TERHADAP PENANGKAPAN IKAN TERI DENGAN ALAT TANGKAP KELONG BILIS CACAK DI DESA BENAN KECAMATAN KATANG BIDARE KABUPATEN LINGGA

Authors

  • Arfina Endah Kesumawati Alumni Program Studi Akuntansi Fakultas Ekonomi
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Asri Eka Ratih Dosen Fakultas Ekonomi UMRAH

Abstract

The main objective of this study was to determine the business feasibility analysis (Revenue Cost Ratio, Payback Period) of anchovy fishing using kelong bilis cacak in Benan Village, Katang Bidare District, Lingga Regency. The analytical method used is the Revenue Cost Ratio and Payback Period. The population of this study were all cacak fishermen in Benan Village, Katang Bidare District, Lingga Regency. The sample was selected using purposive sampling method and obtained as many as 10 samples. The results of this study indicate that the Revenue Cost Ratio value ranges from 1,53 – 2,00. Payback Period ranges from 1 year 10 months - 2 years 3 months. From the results of these two analyzes, it can be concluded that the business of kelong bilis cacak in Benan Village, Katang Bidare District, Lingga Regency is feasible to run or develop.

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Published

2021-10-12

Issue

Vol. 2 No. 1 (2021): Ekonomi

Section

Akuntansi