ANALISIS STUDI KELAYAKAN PENGEMBANGAN USAHA “UMKM” JERUK KUNCI MELATI DI KOTA PANGKALPINANG DI TINJAU DARI ASPEK FINANSIAL

Abstract

       The purpose of this study is to analyze the feasibility of the business development of UMKM Jeruk Kunci Melati in terms of financial aspects. Types of data used are primary and secondary data consisting of qualitative and quantitative data. The results of the feasibility analysis, both in terms of qualitative and quantitative indicators that this jeruk kunci drink business is feasible to be developed. From the qualitative analysis by using trend analysis, it is known that the growth rate of sales of jeruk kunci has an upward trend every year 28 percent. The quantitative analysis by financial analysis yields a positive value of NPV that is equals to Rp 17.988.668.489, IRR value equals 204,602 percent where this value is bigger than the deposit interest rate and loan used (12 percent), ARR value equals 37.143,264 percent where this value is bigger than investment criteria (100 percent), PBP for 10 months which means this business has been able to cover the initial investment costs before the end of the business, and PI of 144,909 means the benefits of proceeds received by the project 144,909 times greater than the cost incurred.