Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Analisis kelayakan rencana bisnis “Kopi Kayu Manis Ayya” tinjauan aspek rencana keuangan periode 2021 -2025

Brastoro (Institut Bisnis dan Informatika Kwik Kian Gie)
Bernadine (Institut Bisnis dan Informatika Kwik Kian Gie)



Article Info

Publish Date
25 Mar 2022

Abstract

This study aims to determine the feasibility of financial plan of Kopi Kayu manis Ayyafor 5 years for the period 2021-2025. The sample of this study is determined based on dataand information from the company's financial statements, in the form of a Balance Sheet,Cash Flow Statement, and Profit and Loss Statements for the 2021 -2025 period. The dataanalysis technique uses investment feasibility methods, namely Payback Period (PP), NetPresent Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI). Theresults showed that the investment of Kopi Kayu manis Ayya is feasible because based onthe Income Statement Performance for the next 5 years is that generates an increasingprofit every year. Moreover, based on Cash Flow Performance for the next 5 years, thefinal cash flow is always positive and increases every year. While the results of thecalculation using the investment feasibility assessment resulted in an NPV of Rp.281,253,754, Internal Rate of Return (IRR) of 27.22% where this value is greater than theexpected rate of return of 13.47%, Profitability Index (PI) of 1.479004885 with a totalpayback period of 3 years 3 months 10 days, so it can be concluded that the investment isa feasible.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...