ANALISIS KELAYAKAN USAHA (REVENUE COST RATIO DAN PAYBACK PERIOD) PENANGKAPAN IKAN TERI DENGAN ALAT TANGKAP PUKAT CINCIN DI DESA PANGKIL KECAMATAN TELUK BINTAN KABUPATEN BINTAN

Authors

  • Kiki Agustiany Subecty Alumni Program Studi Akuntansi
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH
  • Asri Eka Ratih Dosen Fakultas Ekonomi UMRAH

Keywords:

Revenue Cost Ratio, Payback Period

Abstract

The main purpose of this study is to find out the analysis of business feasibility (Revenue Cost Ratio and Payback Period) in the effort of fishing anchoic ring trawler fishing gear in Pangkil Village bintan Bay District Bintan Regency. The analysis method used by yairtu uses revenue cost ratio and payback period analysis. The population of this study is all fishermen who use ring trawlers in Pangkil Village bintan bay district bintan regency. The sample was selected using a saturated sampling method and obtained as many as 7 samples. The results of this study showed that the revenue cost ratio of all fishermen's businesses was greater than one, so the ring trawler fishing gear business was profitable. Payback Period results range from 1 year 4 months to 3 years 1 month. From the results of the two analyses, it can be concluded that the anchoic fishing effort by using ring trawler fishing gear in Pangkil Village of Bintan Bay Subdistrict is feasible because it meets the criteria of assessment aspects.

Published

2022-03-25

Issue

Section

Akuntansi