ANALISIS FINANSIAL PENANGKAPAN IKAN DENGAN ALAT TANGKAP TRADISIONAL DI DESA TELUK BAKAU KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN

Authors

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

Keywords:

Payback Period, Revenue Cost Ratio, Net Present Value

Abstract

The purpose of this research was to determine financial analysis using traditional fishing gear in Teluk Bakau Village, Gunung Kijang District, Bintan Regency. The analytical method used is the Payback Period, Revenue Cost Ratio, and Net Present Value. The population of this research was all fishermen in Teluk Bakau Village, Gunung Kijang District, Bintan Regency. Samples were selected using the purposive sampling method and 24 samples were obtained. The result of this research indicates that the Payback Period value ranges from 9 months – 1 years to 11 months. Revenue Cost Ratio analysis is between 1,13 – 1,73. It means that every fisherman will get income from 1,13 until 1,73 times from the cost that already paid out. Net Present Value is greater than zero (0) using the assumption that the datas are used for more than 1 year, rate from the 2nd year until the 6th year, with value is Rp 722.849 – Rp.13.623.069. The conclusion is a financial analysis using traditional fishing gear is Bubu, Jaring and Kelong in Teluk Bakau Village, Gunung Kijang District, Bintan Regency is feasible.

Published

2022-03-25

Issue

Section

Akuntansi