SPEKTRUM INDUSTRI
Vol 16, No 2: Oktober 2018

ANALISIS CAPITAL BUDGETING SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI: Studi Kasus

Setiawan, Ananda ( Program Studi Teknik Industri, Universitas Sebelas Maret)
Sari, Andika Puspita ( Program Studi Teknik Industri, Universitas Sebelas Maret)



Article Info

Publish Date
25 Oct 2018

Abstract

A good investment decision analysis has to go through to find out the work done will benefit or not. To avoid the losses that investors received, then investors should know the proposed investment with long-term risks will be accepted. The purpose of this research is to analyze the feasibility of investment of fixed assets in the form of replacement of fixed assets fixed assets the old with new in the MSMes Serabi in Surakarta, Central Java by using techniques of Capital Budgeting. This research method is the method of the description with quantitative approach. Data analysis using the latest financial reports to count ARR, PP, NPV, and PI. Data analysis of the results ARR 126.6 % > 20% the investment received, PP 5.13 month < 5 years then the investment received, NPV 41,682,000 > 0 then received investments, PI 11.69 > 1 then received investments. From research done then capital budgeting can be used as a decision-making tool investment fixed assets on the MSMes Serabi Surakarta to anticipate long-term losses.

Copyrights © 2018






Journal Info

Abbrev

Spektrum

Publisher

Subject

Industrial & Manufacturing Engineering

Description

Spektrum Industri is a media published scientific articles in the science scope related to engineering and/or industrial management both research and theoretical. Literature review will be considered if it is written by an expert. Spektrum Industri is published by Universitas Ahmad Dahlan in twice ...