ANALISIS FINANSIAL USAHA PENANGKAPAN IKAN DI DESA SRI TANJUNG KECAMATAN SIANTAN KABUPATEN KEPULAUAN ANAMBAS

Authors

  • Ratnawati Ratnawati Alumni Program Studi Akuntansi
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Fakultas Ekonomi UMRAH

Keywords:

fishing business, financial profile, R/C Ratio, Payback Period

Abstract

The purpose of this research was to determine the financial profile of fishing business by
fishermen in Sri Tanjung Village, Siantan District, Anambas Islands Regency, including calculating
capital / investment, expenses, income and profit, then analyzed using the R / C Ratio to determine
the feasibility of a business being a fishery business. demersal and determine the Payback Period.
This research was conducted in March-October 2020. This research is a quantitative descriptive
study. The results of this study indicate that the average fishing business expenditure is Rp.
114,326,417 per year and an average income of Rp. 143,207,917 per year with an average profit of
Rp. 28,881,500 per year. The business is said to be feasible to develop, this is in accordance with
the value of the R / C Ratio which is said to be profitable because the total income is greater than
the total cost and the value of the Payback Period (PP) of the business shows a fast return on
capital.

Published

2021-10-12

Issue

Section

Akuntansi