PENILAIAN KELAYAKAN USAHA KONVEKSI UMKM BERKAT SELAKU MITRA BINAAN UPT TEKSTIL DIVISI PRODUK PAKAIAN JADI DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SUMATERA SELATAN BERDASARKAN ASPEK KEUANGAN UNTUK MENGEMBANGKAN STRATEGI BISNIS

Dwi Aneli, Muhammad Yusuf

Abstract


            The research is conducted to evaluate some illustration criteria about the eligibility of a business in UMKM Berkat as a partner of UPT Textile for confection division in Dinas Perindustrian dan Perdagangan of South Sumatera based on financial aspect. Research methodology is used both of quantitative and qualitative research.  This analysis is required at least seen by Net Present Value (NPV), Internal Rate of Return (IRR), and Net Benefit Cost Ratio (Net B/C). Factors considered are the estimated investment, working capital, operating costs, maintenance and revenue forecasts The data were analyzed by reviewing the theory developed by R.A Supriyono (2010), Yacob Ibrahim (2009). There are five criterias in evaluating the eligibility of a business. The calculation by using those method which is Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Indeks (PI) dan Break Even Point (BEP). According to the result of businesseligibility analysis find that; Payback Period can returned the capital about three years and six months (3,24 years), Net Present Value obtained in a positive (+) value which is Rp.273.597.150, Internal Rate of Return is on 37% and 38%, Profitability Indeks is 2,28 and Break Even Point is Rp. 106.550 and 21 units. By the value of the results can be concluded that UMKM Berkat as as a partner of UPT Textile for confection division in Dinas Perindustrian dan Perdagangan of South Sumatera is eligible established.


Keywords


Investment Analysis, Financial, Confection.

Full Text:

PDF

References


Arikunto, Suharsimi. 2010. Prosedur Penelitian. Jakarta: Rineka Cipta.

Bustami, Bastian dan Nurlela. 2007. Akuntansi Biaya, Edisi Pertama. Yogyakarta: Graha Ilmu.

Degarmo, Paul E, G. William Sulivan, M. Elin Wicks, 2014. Ekonomi Teknik. Jakarta: PT. Ikrar Mandiri Abadi.

Husnan, Suad dan Suwarsono. 2014. Studi Kelayakan Proyek, Edisi ke 5. Yogyakarta: UPP AMP YKPN.

Rangkuti, Freddy. 2015. Analisis SWOT Teknik Membedah Kasus Bisnis. Jakarta: PT. Gramedia Pustaka Utama.

Soeharto, Iman. 2006. Studi Kelayakan Proyek Industri. Jakarta: Erlangga.

Sugiyono. 2011. Metode Penelitian Kuantitatif, Kualitatif, dan R&B. Cetakan Kedua belas. Bandung: Alfabeta.

Supriyono, R.A. 2010. Akuntansi Biaya. Yogyakarta: BPFE.

Sutojo, Siswanto. 2006. Studi Kelayakan Proyek, Konsep Teknologi dan Kasus. Jakarta: Damarmulia Pustaka

Umar, Husein. 2007. Studi Kelayakan Bisnis. Jakarta: PT Gramedia Pustaka Utama.

Undang-Undang Nomor 3 Tahun 2014 Tentang Perindustrian http://www.kemenperin.go.id/regulasi

Yacob,dan Ibrahim. 2009. Studi Kelayakan Bisnis, Jakarta: PT. Rineke Cipta e- jurnal.

Bank Rakyat Indonesia, ‘Kredit Usaha Rakyat Bank Rakyat Indonesia’, http://www.bri.co.id/articles (diakses 7 Juni 2016)

Suku Bunga Kredit Bank Mandiri, http://www.mandiri.co.id/resource/sbdk.asp (diakses 12 Mei 2016)

Sumsel Badan Pusat Statistik, ‘Usaha Mikro Kecil’, http://www.sumsel.bps.go.id/Brs/view/id/102 (diakses 6 Mei 2016)

Victoria, ‘Kredit Usaha Rakyat Victoria’, http://www.infokta.com/kredit-usaha-rakyat-victoria/ (diakses 22 April 2016)


Article Metrics

Abstract view : 362 times
PDF - 356 times

Refbacks

  • There are currently no refbacks.


Creative Commons License

Orasi Bisnis:

Jurnal Ilmiah Administrasi Niaga issn: 2085-1375 This work is licensed under a Creative Commons Attribution 2.0 Generic License.

 

 

 

Jurnai Terindexx di:

 

Google Scholar