ANALISIS KELAYAKAN USAHA (NET BENEFIT COST RATIO, GROSS BENEFIT COST RATIO, PAYBACK PERIOD) PADA USAHA IKAN ASIN ( STUDI KASUS PADA USAHA IKAN ASIN BAPAK AGUSTIAR DI TANJUNG SESUP LAUT KELURAHAN GADING SARI KECAMATAN KUNDUR KABUPATEN KARIMUN)

Abstract

This study aims to determine the feasibility of the business and the return on capital in the salted fish business Mr. Agustiar in Tanjung Laut, Gading Sari Village, Kundur District, Karimun Regency. The data analysis method used in this research is Net benefit cost ratio, gross benefit cost ratio and Payback period. The population in this study is the entire production cost of Mr Agustiar salted fish business in 2020. The sampling method in this study is by using a saturated sampling technique. Data obtained from the results of interviews, questionnaires and documentation. The results of this study indicate that (1) Based on the results of the calculation of the net benefit cost ratio, Mr Agustiar salted fish business was declared feasible because it obtained a value of 8.6, meaning net B/C >1. (2) Based on the results of the calculation of the gross benefit cost ratio, Mr Agustiar salted fish business was declared feasible because it obtained a value of 1.3 meaning gross B/C >1. (3) the value of the payback period is 1.003 which means the return on investment for 1 year 36 days. From the results of these 3 analyzes, it can be concluded that Mr Agustiar salted fish business in Tanjung Sesup Laut, Gading Sari Village, Kundur District, Karimun Regency is feasible because it meets the assessment criteria.