Cahyosatrio, DwiAdi (2014) Analisis capital budgeting sebagai salah satu metode untuk menilai kelayakan investasi aktiva tetap mesin dan kendaraan (Studi Kasus pada Perusahaan Malang Indah). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui dan menilai kelayakan rencana investasi aktiva tetap yang dilakukan Perusahaan Malang Indah berupa penambahan mesin dan kendaraan atas rencana pengembangan usaha dengan menggunakan metode capital budgeting sehingga dapat diketahui layak atau tidak untuk dilaksanakan. Jenis penelitian yang dipergunakan dalam penelitian ini adalah jenis penelitian deskriptif dengan pendekatan studi kasus. Fokus penelitian ini adalah besarnya jumlah initial investment yang dibutuhkan, depresiasi, besarnya biaya modal, proyeksi penjualan, proyeksi biaya, proyeksi laba rugi, dan proyeksi cash inflow serta analisis kelayakan investasi dengan menggunakan metode capital budgeting. Metode yang digunakan dalam teknik capital budgeting diantaranya: Average Rate of Return (ARR), Payback Periode (PP), Net Present Value (NPV), Benefit Cost Ratio (B/C Ratio), Internal Rate of Return (IRR). Berdasarkan hasil penelitian dan analisis yang telah dilakukan dapat diketahui bahwa penilaian kelayakan rencana investasi dengan menggunakan teknik capital budgeting layak untuk dilaksanakan karena pada metode Average Rate of Return (ARR) diperoleh hasil sebesar 129,34% melebihi tingkat cost of capital yaitu 28,63%. Pada metode Payback Period (PP) diperoleh tingkat pengembalian lebih cepat dari umur ekonomis investasi yaitu 1 tahun 5 bulan 13 hari (kurang dari 8 tahun). Perhitungan pada metode Net Present Value (NPV) didapatkan hasil sebesar Rp.873.708.634. Sehingga rencana investasi tersebut layak untuk dilaksanakan karena NPV > 0. Melalui metode Benefit Cost Ratio (B/C Ratio) didapatkan nilai B/C Ratio nya adalah 3,42 atau B/C Ratio ≥ 1. Sehingga rencana investasi tersebut layak untuk dilaksanakan. Dari perhitungan metode Internal Rate of Return (IRR) didapatkan nilai IRR sebesar 86,03%. Nilai ini lebih besar dari cost of capital yaitu sebesar 28,63%. Sehingga rencana investasi tersebut layak untuk dilaksanakan.
English Abstract
The purpose of this study is to know and assessing the feasibility of investment plans of the Companys fixed assets addition of Malang Indah Company such as machinery and vehicles on planned business development using capital budgeting method that can be known feasible or not to be implemented.This type of research used in this research is descriptive research with a case study approach. The focus of this study is the large amount of initial investment is needed, initial investment, depreciation, the cost of capital, projection sales, cost projection, projection profit and loss and cash inflows projection and investment feasibility analysis by using the method of capital budgeting. The method used in capital budgeting techniques are: Average Rate of Return (ARR), Payback Period (PP), Net Present Value (NPV), Benefit Cost Ratio (B/C Ratio), Internal Rate of Return (IRR). Based on the results of research and analysis that has been done can be seen that the assessment of the feasibility of investment plan by using the capital budgeting techniques feasible to be implemented because the method of Average Rate of Return (ARR) obtained results by 129.34% exceeded the cost of capital rate is 28.63%.In Payback Period (PP) the rate of return gained faster than the economic life of on investment that is 1 year 5 months 13 days (less than 8 years). Calculations on the Net Present Value (NPV) showed by Rp.873.708.634. So the investment plan is feasible to be implemented because NPV> 0. Through the method of Benefit Cost Ratio (B/C Ratio) obtained the B/C ratio is 3.42 or its B/C ratio ≥ 1. So the investment plan is feasible. From the calculation of Internal Rate of Return (IRR) method IRR values obtained 86.03%. This value is larger than the cost of capital is equal to 28.63%. So the investment plan is feasible.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/75/051402207 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Hasbi |
| Date Deposited: | 02 Apr 2014 09:07 |
| Last Modified: | 22 Oct 2021 22:44 |
| URI: | http://repository.ub.ac.id/id/eprint/116891 |
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