ANALISIS FINANSIAL USAHA AGROINDUSTRI LEMPUK DURIAN (Studi Kasus : Agroindustri Lempuk Durian Elvia di Desa Bantan Tengah Kecamatan Bantan Kabupaten Bengkalis)
Abstract: This research aims
to analyze the financial feasibility and analyze the level of sensitivity on
lempuk durian agro-industry. The case study method was used in the research,
object of the research was lempuk durian Elvia agroindustry in Bantan Tengah
Village Bantan Sub-district Bengkalis Regency. Investment criteria used in
analyzing the financial feasibility were: Net Present Value (NPV), Internal
Rate of Return (IRR) and Net Benefit Cost Ratio (Net B/C). The results showed
that lempuk durian agroindustry was feasible and developed by the NPV of
Rp.82.891.702 (NPV greater than zero), Net B/C of 3,06 (Net B/C is greater than
one) and IRR are in DF 56,99% (IRR greater than 12% DF) within a period of
production for three months each year in the durian season. The results of the
sensitivity analysis showed that if the business runs the risk of the decrease
in production of 5.43%, then lempuk durian agroindusrty was not sensitive to
the risks incurred and the business is still feasible to run. Risks resulting
in this business is not viable, if there is a sensitivity of 61% decline in
production.
Penulis: Indro Gustiawan,
Yusmini, Syaiful Hadi
Kode Jurnal: jppertaniandd150549