ANALISIS KELAYAKAN FINANSIAL PADA PERUSAHAAN MIETENAGA MUDA KECAMATAN SUKAJADI KOTA PEKANBARU

Abstract

This study aims to know the characteristics and business profile of the company and analyze the financial feasibility and sensitivity of the increasing production costs (input) and decreasing production scale at the Mie Tenaga Muda Company. This business has been established since 1970, accounting for 54 years. This research method uses a case study method. The type of data used in the research consists of primary data and secondary data. Data analysis was carried out using financial feasibility analysis
through investment criteria, namely net present value (NPV), internal rate of return (IRR), and net benefit cost ratio (Net B /C). The results of the research show that the business activities carried out by the Mie Tenaga Muda Company in the financial aspect resulted in a positive NPV value of Rp.24.003.414.702, the IRR value obtained was greater than the reference interest rate (SOCC) which is 35,35% and the Net B/C is greater than one, namely 6.99. Based on the investment criteria assessment, show that the Mie Tenaga Muda Company is suitable to be run or continued. The results of the sensitivity analysis based on the two basic assumptions used in the research, namely 1) Sensitivity analysis to an increase in the price of wheat flour of 10% shows that the business can still be said to be feasible to run 2) Sensitivity analysis to a reduction in production scale of 15% shows that the business is no longer feasible to run.