ANALISIS STUDI KELAYAKAN USAHA RUMAH BURUNG WALET DI KECAMATAN LALAN KABUPATEN MUSI BANYUASIN

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Published Sep 9, 2020
DOI: https://doi.org/10.51877/jiar.v3i2.152

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Irsan Irsan
Universitas Sjakhyakirti Palembang

Abstract

Penelitian ini adalah untuk mengetahui bagaimana kelayakan usaha rumah burung walet (RBW) jika ditinjau dari aspek finansial. Lokasi penelitian di kecamatan Lalan kabupaten Musi Banyuasin Sumatera Selatan, dengan letak geografis berupa sawah dan perairan yang sesuai dengan habitat kehidupan burung walet. Penelitian ini menggunakan analisis deskriptif dari aspek finansial dengan 6 jenis kriteria investasi yaitu Payback Period (PP), Break Event Point (BEP),  Net Present Value (NPV), Profitability Index (PI), Net Benefit/Cost Ratio (Net B/C), dan Internal Rate of Return (IRR). Dalam penelitian ini mengggunakan discount factor (df) 12%, hasilnya menunjukkan NPV sebesar Rp 231.901.674,- BEP sebesar 30,17 kg atau sebesar Rp 407.345.952,- Net B/C  sebesar 4.75, PI sebesar 2,2 dan IRR sebesar 26%. Payback Period menunjukan bahwa jangka waktu pengembalian investasi selama 4 tahun 11 bulan. Berdasarkan analisis tersebut usaha RBW ini menguntungkan dan layak untuk diusahakan secara finansial.

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How to Cite
IRSAN, Irsan. ANALISIS STUDI KELAYAKAN USAHA RUMAH BURUNG WALET DI KECAMATAN LALAN KABUPATEN MUSI BANYUASIN. Jurnal Ilmiah Akuntansi Rahmaniyah, [S.l.], v. 3, n. 2, p. 52 - 65, sep. 2020. ISSN 2620-6110. Available at: <https://jurnal.irs.ac.id/index.php/ak/article/view/152>. Date accessed: 10 feb. 2026. doi: https://doi.org/10.51877/jiar.v3i2.152.
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Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
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