ANALISIS BIAYA USAHA MENGGUNAKAN METODE REVENUE COST RATIO dan PAYBACK PERIOD untuk MENGETAHUI TINGKAT KEUNTUNGAN dan KELAYAKAN USAHA PENANGKAPAN IKAN di KELURAHAN KIJANG KOTA KECAMATAN BINTAN TIMUR KABUPATEN BINTAN

Authors

  • Muhammad Rizki Aldino Putra Alumni Program Studi Akuntansi
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH
  • Tumpal Manik Dosen Fakultas Ekonomi UMRAH

Abstract

The purpose of this research was to determine the benefits and feasibility of fishing in Kijang Village, East Bintan District, Bintan Regency. The population of this research is all fisherman in Kijang Village, East Bintan District, Bintan Regency are 564 fisherman. The sampling method of this research is purposive sampling and obtained 22 samples that met the criteria. The analysis technique used in this research is Revenue Cost Ratio Analysis and Payback Period. The period in this research is September and October 2020. The results of this research indicate that the Revenue Cost Ratio analysis value is between 1.22 - 2.00. This means that all fisherman will get a income of between 1.22 and 2.00 times the cost that has been spent. Meanwhile, the Payback Period analysis value is between 1.03 - 2.33. This means that the payback period for fisherman is 1 year until 2 years and 4 months. Therefore, the fishing business in Kijang Village, East Bintan District, Bintan Regency is profitable and feasible to be developed, because the value of the Revenue Cost Ratio analysis is > 1 and the value of the payback period analysis is less than 3 years.

Published

2021-10-12

Issue

Section

Akuntansi