ANALISIS KELAYAKAN USAHA MENGGUNAKAN METODE PAYBACK PERIOD, BREAK EVEN POINT DAN NET PRESENT VALUE PADA KELOMPOK USAHA BERSAMA RIZKY DI KELURAHAN TOAPAYA ASRI, KECAMATAN TOAPAYA, KABUPATEN BINTAN

Abstract

The main objective of this research is to analyze the feasibility level of the business in the Rizky Joint Business Group in Toapaya Asri Village, Toapaya District, Bintan Regency. The data analysis method used is the Payback Period, Break Even Point and Net Present Value. The results of this study indicate that the value of the Payback Period shows a result of less than 3 years, namely 1.94 (1 year 11 months 8 days) which means that the period or period of return on capital in the Rizky Joint Business Group is categorized as fast and feasible to run. The break even point or break-even point for shrimp sticks is IDR 20,776,198, fish sticks IDR 20,786,229, and barking sticks IDR 20,776,198, which means that it is above the break-even point so that the Rizky Joint Business Group gets a profit and is feasible to run. Net Present Value shows the results are greater than zero (0), this study uses the Bank Rakyat Indonesia (BRI) loan interest rate in 2020 which is used at 6% per year, based on the interest table Present Value Interest Factor For An Annuity rate. The interest used in the first year is 0.9434 with a yield of IDR 36,881,036 or the Net present value is positive and feasible to run. The results of these three analyzes can be concluded that the Rizky Joint Business Group in Toapaya Asri Village, Toapaya District, Bintan Regency is feasible to run or continue.