ANALISIS KELAYAKAN USAHA (REVENUE COST RATIO DAN PAYBACK PERIOD) BUDIDAYA IKAN KERAMBA JARING APUNG DI KABUPATEN BINTAN PROVINSI KEPULAUAN RIAU

Penulis

  • Firena Aurora Yasmine Alumni Prodi Akuntansi UMRAH
  • Tumpal Manik Dosen Prodi Akuntansi UMRAH
  • Sri Ruwanti Dosen Prodi Akuntansi UMRAH

Kata Kunci:

Revenue Cost Ratio, Payback Period

Abstrak

The main purpose of this research was to determine the business feasibility analysis (revenue cost ratio and payback period) of cage culture fish farming in the Bintan Regency, Riau Islands Province. The analytical method used is revenue cost ratio and payback period. The population of this research is the group of fish farmers who have cage culture in Bintan Regency, Riau Islands Province. Samples were selected using the saturated sampling method and 12 samples were obtained. The results of this study indicate that the revenue cost ratio value is greater than 1 using 1-year data. Payback period ranges from the first 1 month - 2 years 6 months. From the results of the two analyzes, it can be concluded that the business of fish farming using cage culture in the Bintan Regency, Riau Islands Province, is feasible.

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Diterbitkan

2020-11-23

Terbitan

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