Maysaroh, Silvia (2013) Penerapan Teknik Capital Budgeting Untuk Menilai Kelayakan Investasi Aktiva Tetap (Studi Kasus pada PT. Pabrik Es Wira Jatim Unit Pabrik Es Kasri Pandaan),. Sarjana thesis, Universitas Brawijaya.
Abstract
Keputusan untuk melaksanakan investasi aktiva tetap merupakan salah satu keputusan paling kritis bagi keberhasilan perusahaan karena membutuhkan dana yang cukup besar. Kesalahan dalam pengambilan keputusan akan mengakibatkan kerugian bagi perusahaan. Oleh karena itu, setiap perusahaan perlu melakukan analisis untuk menilai layak atau tidak rencana investasi yang akan dilakukan. Permasalahan yang akan dibahas adalah pembelian mesin baru untuk menambah kapasitas produksi, sehingga diharapkan dapat memenuhi permintaan dan meningkatkan laba perusahaan. PT. Pabrik Es Wira Jatim Unit Pabrik Es Kasri Pandaan berencana untuk melakukan investasi aktiva tetap berupa pembelian mesin produksi untuk memenuhi permintaan pelanggan. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan menggunakan pendekatan studi kasus. Penelitian ini bertujuan untuk mengetahui penerapan kriteria-kriteria penilaian investasi khususnya dengan menggunakan teknik capital budgeting dalam menilai apakah suatu usulan investasi layak dilaksanakan atau tidak. Teknik capital budgeting yang digunakan adalah Average Rate of Return (ARR), Payback Period, Net Present Value (NPV), B/C Ratio , dan Internal Rate of Return (IRR). Hasil penelitian menunjukkan bahwa dengan menggunakan teknik capital budgeting dapat diketahui investasi tersebut layak untuk dilaksanakan, karena dihitung dengan metode Average Rate of Return (ARR) sebesar 291,95% jauh di atas Cost of Capital yaitu sebesar 11,73%. Payback Period menunjukkan bahwa waktu yang dibutuhkan untuk mengembalikan investasi yang ditanam adalah 1 tahun 8 bulan 27 hari, kurang dari masa ekonomis aktiva yaitu 8 tahun. Sedangkan hasil perhitungan Net Present Value (NPV) dinilai menguntungkan karena hasil NPV bernilai positif (NPV > 0), yaitu sebesar Rp. 4.295.777.997. Demikian halnya dengan B/C Ratio diperoleh hasil lebih dari satu, yaitu sebesar 9,18. Internal Rate of Return (IRR) sebesar 86,07% lebih besar dari biaya modalnya yaitu 11,73%. Dari kesimpulan yang ada peneliti memberikan saran agar PT. Pabrik Es Wira Jatim Unit Pabrik Es Kasri Pandaan segera melaksanakan rencana investasi aktiva tetap berupa pembelian mesin produksi es balok, agar permintaan konsumen dapat terpenuhi sehingga dapat meningkatkan laba perusahaan.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR//FIA/2013/217/051305809 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 04 Jul 2013 09:58 |
| Last Modified: | 18 Oct 2021 05:23 |
| URI: | http://repository.ub.ac.id/id/eprint/100185 |
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