ANALISIS REVENUE COST RATIO DAN PAYBACK PERIOD USAHA KERAMBA JARING TANCAP (KJT) DESA PANGKIL KECAMATAN TELUK BINTAN KABUPATEN BINTAN

Authors

  • Novita Novita Alumni Program Studi Akuntansi
  • Jack Febriand Adel Dosen Fakultas Ekonomi UMRAH
  • Rizki Yuli Sari Dosen Fakultas Ekonomi UMRAH

Keywords:

Aquacultur, Fence Trap Cultur, Revenue Cost Ratio, Payback Period

Abstract

The study was conducted in Pangkil Village, Teluk Bintan District, Bintan Regency. The purpose of this research is to find out the profit and how long it takes for the capital for the Fence Trap Cultur (FTC) fish farming business to be feasible or not. This study used a purposive sampling sample with a total of 13 respondents. Data obtained by interview using a questionnaire. The data collected includes initial investment, fixed costs, variable costs and revenues. The results showed that the revenue cost ratio was profitable with the highest revenue cost ratio value having 2,67 and the lowest revenue cost ratio being 1,45, the revenue cost ratio value > 1, where according to the criteria, the business generates profits so it is feasible to run and payback the quick categorization period < 3 years, namely the return on capital from a period of 1 years 2 months to 2 years 4 months is categorized as feasible to run and return on capital with a moderate category of 3-5 years, that is 3 years 7 months.

Published

2022-03-25

Issue

Section

Akuntansi