ANALISIS KELAYAKAN USAHA (REVENUE COST RATIO, PAYBACK PERIOD, DAN NET PRESENT VALUE) PADA USAHA PENANGKAPAN IKAN DENGAN ALAT TANGKAP BELAT DI DESA TANJUNG HARAPAN KABUPATEN LINGGA

Penulis

  • Nurdia Anggeraini Alumni Program Studi Akuntansi
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Rizki Yuli Sari Dosen Fakultas Ekonomi UMRAH

Kata Kunci:

Revenue Cost Ratio, Payback Period, Net Present Value

Abstrak

The main purpose of this study is to determine the feasibility analysis (revenue cost ratio, payback period, and net present value) in fishing business using splints in Tanjung Harapan Village, Singkep District, Lingga Regency. The analytical method used is revenue cost ratio, payback period, and net present value. The population of this research is all fishermen who use splints in Tanjung Harapan Village, Singkep District, Lingga Regency. Samples were selected using the saturated sampling method and obtained as many as 5 samples. The results of this study indicate that the value of the Payback Period ranges from 7 – 9 months. Net Present Value is greater than zero (0) or is positive. From the results of the three analyzes, it can be concluded that the fishing effort using splints in Tanjung Harapan Village, Singkep District, Lingga Regency is feasible because it meets the assessment aspect.

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Diterbitkan

2021-10-21

Terbitan

Bagian

Akuntansi