scholarly journals Financial Analysis of Acorns Chain for Food Production

Forests ◽  
2021 ◽  
Vol 12 (6) ◽  
pp. 784
Author(s):  
Sandro Sacchelli ◽  
Tommaso Cavuta ◽  
Costanza Borghi ◽  
Maria Cipollaro ◽  
Roberto Fratini ◽  
...  
Keyword(s):  
Decision Support ◽  
Support System ◽  
Food Production ◽  
Net Present Value ◽  
Financial Analysis ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Marginal Areas ◽  
Safety Margins

This study presents a decision support system for the financial analysis of an acorn chain used in food production. The application of these fruits, in fact, shows potential in human nutrition and valorization of rural and marginal areas. A multi-step production process is hypothesised with a different potential organizational structure of each phase and products to be sold. The net present value, pay-back period, safety margins, and internal rate of return are computed for the implemented scenario. The research was grounded on Italian-based data but can be easily transferred to other case studies. The results highlight potential economic suitability of the chain, although subject to a minimal value of prices and productivity. Future improvements and further integration of this study, such as the analysis of fluctuation’s risk of annual production or the need to investigate sensorial properties of acorns, are suggested and discussed.

scholarly journals Kelayakan Bisnis Café “Kopdar” di Tangerang Selatan Dari Aspek Kriteria Penilaian Investasi

2020 ◽  
Vol 4 (1) ◽  
pp. 105-113
Author(s):  
Syam Ruddin
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Payback Period ◽  
Discount Factor ◽  
Rate Of Return ◽  
Primary Data ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate ◽  
Return Value

The purpose of this study is to analyze the feasibility of "Kopdar" café business in South Tangerang. The focus of the business feasibility analysis is on the financial or financial aspects. This research is a quantitatively descriptive. The type of data used is primary data. While the method used is by means of financial analysis which includes Payback Period (PP), Net Present Value (NVP), and Internal Rate of Return (IRR). Based on the results and discussion, it is known from the three methods of financial analysis used above that it can be concluded that the investment in the café business in South Tangerang is financially feasible and can be accepted and continued. The results showed that PP is 6,149 months, or shorter than PP in the study area, which ranged from 9 to 24 months. Meanwhile NPV of Rp. 7,792,518.52 where the results of this NPV value show positive results. While IRR of 12.284%, higher than the return value prevailing in the market (discount factor) which is currently around 6.50%. Abstrak Tujuan penelitian ini untuk menganalisis kelayakan usaha café “Kopdar” yang ada di Tangerang Selatan. Adapun fokus analisis kelayakan usaha adalah pada aspek keuangan atau finansial. Penelitian ini bersifat deskriptif kuantitatif. Jenis data yang digunakan adalah data primer. Sedangkan metode yang digunakan adalah dengan cara analisis finansial yang meliputi Payback Period (PP), Net Present Value (NVP), dan Internal Rate of Return (IRR). Berdasarkan hasil dan pembahasan, diketahui dari ketiga metode analisis finansial yang digunakan di atas dapat disimpulkan bahwa investasi bisnis café yang ada di Tangerang Selatan dari aspek finansial layak dan dapat diterima serta dilanjutkan. Dari hasil penelitian menunjukkan bahwa PP adalah 6,149 bulan, atau lebih singkat dari PP yang ada di daerah penelitian yaitu berkisar antara 9 sampai 24 bulan. Sementara itu NPV sebesar Rp. 7,792,518.52 di mana hasil dari nilai NPV ini menunjukkan hasil yang positif. Sedangkan IRR sebesar 12,284 %, lebih tinggi dari nilai return yang berlaku di pasar (discount factor) saat ini yaitu sekitar 6,50 %. Kata Kunci : Analisis Kelayakan, Aspek Finansial, PP, NPV, IRR

scholarly journals ANALISIS KELAYAKAN USAHA PENGOLAHAN GAHARU DARI KABUPATEN ASMAT

Agro Ekonomi ◽  
2016 ◽  
Vol 25 (2) ◽  
pp. 105
Author(s):  
Dwi Iriana ◽  
Dwidjono Hadi Darwanto ◽  
Slamet Hartono
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Investment Decision ◽  
Economic Value ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Analysis Study ◽  
Marketing Chain

Feasibility analysis/study is a way to determine the feasibility of the business in terms economic , technical, and financial. The result of this analysis can give benefit as a guide for entrepeneurs, farmers, government to etermine the investment decision. This research/thesis aim to examine the aloes processing aspect, such as: production, managerial, commercial, economic value, environmental impact the aloes marketing chain, and analyze the feasibility of pig aloes processing of Asmat district.This study uses financial analysis, including : Net Present Value (NPV), Net B/C Ratio, Internal Rate Of Return (IRR), Break Event Point (BEP), Payback Period (PP), Sesitivity analysis was also performed, considering the uncertainrty in the parameters and cultivation analysis as comparison of aloes business in nature exploitation.The result of this study show that business of aloes pig processing of Asmat is feasible. If the business activity was conducted in Asmat district with an estimate investment costs increased by 200% the business is feasible. It is recommended to carry out does cultivation in order to preserve the forest, aloes host tree preservation, and sustainability of the aloes processing business. 

scholarly journals ANALISIS FINANSIAL ALAT TANGKAP BAGAN DI DESA TATELI WERU KECAMATAN MANDOLANG KABUPATEN MINAHASA

2016 ◽  
Vol 4 (7) ◽  
Author(s):  
Sharon E.E Repi ◽  
Lexy K Rarung ◽  
Djuwita R.R Aling
Keyword(s):  
Sampling Method ◽  
Net Present Value ◽  
Financial Analysis ◽  
Descriptive Analysis ◽  
Payback Period ◽  
Rate Of Return ◽  
Fishing Gear ◽  
Internal Rate Of Return ◽  
Present Value ◽  
The Village

Abstract Some fishermen in North Sulawesi province, especially in the district of the village Mandolang Teteli Weru fill their daily activities in gaining revenue that the fishery business, especially the chart. They are very dependent on the equipment they have for the sake of increased revenues to a better direction. Measure to be used in financial analysis consists of the Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). This research is descriptive. The sampling method will be used to take samples of probability sampling method is purposive sampling is a sampling technique is done with a certain considerations intended that the data obtained are representative (Sugiyono, 2008). The amount of samples taken in this study was 30%. Where the number of fishermen in the village Tateli Weru charts are as many as 15 people so 5 sample of the total number of samples considered to represent all units charts are large, small, or medium. Data obtained consists of primary data and secondary data. The data will be analyzed using descriptive analysis of qualitative and quantitative descriptive analysis. They are using financial analysis to analyzing of Feasibility their gear. Investment (I) IDR. 25.5332 million; Fixed costs (FC) IDR. 6,843,026; Total Revenue (TR) IDR. 37,000,000; Variable Cost (VC) Rp. 9,369,326; Price per unit IDR. 2,500,000; and a net profit of IDR. 27,890,674 for each year. Financial analysis in this study proves that the business of fishing gear is still feasible to continue. This is evident from the results of financial calculations with the results of NPV = IDR. 13,134,379; IRR = 23.11% and the payback period of 0.9 years. Although the results of research on fishing gear chart showing good financial shape, but if the chart fisherman in the village of Weru Tateli only livelihood depends on fishing gear this chart alone, it will not meet the daily needs of the family. This is because the fishing season is not fixed, so as to meet their daily needs, they need to look for other income.   Abstrak Beberapa nelayan di Provinsi Sulawesi Utara khususnya di Kecamatan Mandolang Desa Teteli Weru mengisi aktivitas sehari-hari dalam memperoleh pendapatan yaitu dengan usaha perikanan tangkap khususnya bagan. Mereka sangat bergantung pada alat yang mereka miliki demi peningkatan pendapatan ke arah yang lebih baik. Ukuran yang akan digunakan dalam analisis finansial ini terdiri dari Net Present Value (NPV), Internal Rate of Return (IRR), dan Payback Period (PP). Penelitian ini bersifat deskriptif. Metode pengambilan sampel yang akan digunakan dalam mengambil sampel adalah metode probability sampling Purposive sampling adalah teknik sampling yang dilakukan dengan pertimbangan tertentu yang bertujuan agar data yang diperoleh bersifat representatif (Sugiyono, 2008). Besarnya sampel diambil pada penelitian ini adalah 30%. Dimana jumlah nelayan bagan di Desa Tateli Weru adalah sebanyak 15 orang sehingga 5 orang sampel dari jumlah keseluruhan sampel dianggap telah mewakili semua unit bagan berukuran besar, kecil, maupun sedang. Data diperoleh terdiri dari data primer dan data sekunder. Data yang akan terkumpul dianalisis dengan menggunakan analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Kelayakan dari alat tangkap bagan di Desa Tateli Weru digunakan analisis finansial. Investasi (I) Rp. 25.533.200 ; Biaya tetap (FC) Rp. 6.843.026 ; Total Penerimaan (TR) Rp. 37.000.000 ; Biaya Tidak Tetap (VC) Rp. 9.369.326 ; Harga Satuan Rp. 2.500.000 ; dan Laba bersih Rp. 27.890.674 untuk setiap tahunnya. Analisis finansial dalam penelitian ini membuktikan bahwa usaha alat tangkap ini masih layak untuk dilanjutkan. Hal ini terlihat dari hasil perhitungan finansial dengan hasil NPV = Rp. 13.134.379 ; IRR = 23,11% serta periode pengembalian dalam 0,9 tahun. Meskipun hasil penelitian terhadap alat tangkap bagan menunjukkan keadaan finansial yang baik, namun bila nelayan bagan di Desa Tateli Weru hanya bergantung pada mata pencaharian alat tangkap bagan ini saja, maka tidak akan mencukupi kebutuhan sehari-hari keluarga. Hal ini dikarenakan musim ikan yang tidak tetap, sehingga untuk mencukupi kebutuhan sehari-hari, mereka perlu mencari penghasilan lain.  

scholarly journals Prospek Usaha Simplisia Kunyit (Curcuma domestica Val.) di Bali Ditinjau dari Analisis Finansial

2021 ◽  
Vol 9 (1) ◽  
pp. 13
Author(s):  
I Made Teguh Mahagiri ◽  
Sri Mulyani ◽  
Ketut Satriawan
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Payback Period ◽  
Rate Of Return ◽  
Cost Ratio ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Net Benefit ◽  
Benefit Cost Ratio ◽  
Internal Rate

Analysis of the financial aspects is a crucial thing in planning a business to determine the feasibility of the business. The research aims to: evaluating by financial the business of turmeric simplicia and determine the investment value of the business of turmeric simplicia. First, this study began with the identification and observation of problems to collects the datas then we have financial analysed with 5 criterias, there are Net Present Value (NPV), Net Benefit-Cost Ratio (Net B / C), Internal Rate of Return (IRR), Profitability (PR) and Payback Period (PP). The results showed that turmeric simplicia business is feasible to run with a Net Present Value result is Rp. 80.792.466 and Internal Rate of return is 13% and Payback Period for 1,95 years and B/C Ratio 1,22 with Profitability 2,16. Sensitivity tests show decreased and increased income of 2% and 3%, it means the business is still feasible. The investment for turmeric is Rp. 206.072.626 which from own capital is Rp. 164.858.101 and loans of Rp. 41.214.525. Keywords: turmeric, simplicia, financial analysis

scholarly journals Pengembangan Usaha Agroindustri Noni (mengkudu) dengan Pendekatan Decission Support System

2021 ◽  
Vol 5 (2) ◽  
pp. 199
Author(s):  
Andika Putra Setiawan ◽  
Abdoel Djamali ◽  
Danang Kumara Hadi ◽  
Risa Martha ◽  
Satriya Bayu Aji
Keyword(s):  
Human Resources ◽  
Support System ◽  
Net Present Value ◽  
Payback Period ◽  
Morinda Citrifolia ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Version 2.0 ◽  
Probability Index

Noni or pace (Morinda citrifolia) is a medicinal plant with much interest from entrepreneurs in the traditional medicine industry and researchers in various countries. This study aimed to design the development of an agro-industry business (UD. ZAM) to increase competitiveness. The design of this research was descriptive using the expert system method. The analysis technique employed the MSME DSS software version 2.0 with a legal, marketing, management, human resources, environmental, and financial analysis model to design a Decision Support System. The results obtained were that UD. ZAM already had complete business legalization, such as Company Registration Certificate (TDP) 13.07.5.47.25386, Trading Business License (SIUP) 503/0087/411/2015, Taxpayer Identification Number (NPWP) 72.691.633.1-626.000, and Permit Industrial Business (IUI) 503/3212/411/2015, and P-IRT NO2133509103570-21. Therefore, with the license certificate, UD. ZAM was legal. In the marketing of noni products so far, it is export-oriented, which has advantages so that it can be developed. In terms of production performance, it shows the required production process and aspects of human resources provided by UD. ZAM standard regional minimum wage (UMR) and employment in rural areas, in a high feasibility environment, because it was easy to obtain materials and in financial aspects such as the assumption of an interest rate of 15%, break event point (BEP) quantity 25,833.87 and ( BEP) sales 261.397.03.77, benefit coast ratio (BCR) 2.35, payback period 1.23, net present value (NPV) 18.066.137.185.78, probability index (PI) 11, 28, and internal rate of return (IRR) 56.44. Keywords: Noni Agroindustry; Decision Support System (DSS).Mengkudu (Morinda citrifolia) adalah tanaman obat yang banyak peminatnya dari kalangan pengusaha industri obat tradisional dan peneliti diberbagai negara. Penelitian ini bertujuan untuk merancang pengembangan usaha agroindustri UD. ZAM untuk meningkatkan daya saing. Rancangan penelitian ini adalah deskriptif menggunakan metode expert system. Teknik analisis menggunakan software DSS UMKM version 2.0 dengan model analisis aspek hukum, aspek pemasaran, aspek produksi, aspek manajemen dan sumber daya manusia, aspek lingkungan, dan aspek keuangan. Hasil penelitian yang diperoleh adalah UD. ZAM telah memiliki kelengkapan legalisasi usaha Tanda Daftar Perusahaan (TDP) 13.07.5.47.25386, Surat Izin Usaha Perdagangan (SIUP) 503/0087/411/2015, Nomor Pokok Wajib Pajak (NPWP) 72.691.633.1-626.000, Izin Usaha Industri (IUI) 503/3212/411/2015, dan P-IRT NO2133509103570-21. Pemasaran produk noni selama ini berorientasi ekspor yang memiliki kelebihan kepastian pasar sehingga layak untuk dikembangkan, pada aspek kinerja produksi menunjukkan tingkat kelayakan rendah, aspek sumber daya manusia sistem upah yang diberikan oleh UD. ZAM standart Upah Minimum Regional (UMR) dan memberi lapangan pekerjaan pada masyarakat pedesaan, pada aspek kinerja lingkungan tingkat kelayakan tinggi, karena selama ini mudah untuk mendapatkan bahan baku, pada aspek keuangan seperti asumsi tingkat bunga sebesar 15%, break event point (BEP) kuantitas 25.833.87 maupun (BEP) penjualan 261.397.03,77,benefit coast ratio (BCR) 2,35, payback period 1,23, net present value (NPV) 18.066.137.185,78, probability index (PI) 11,28, dan internal rate of return(IRR) 56,44 maka layak dikembangkan lebih lanjut

Capital Budgeting Techniques for Forestry: A Review

1979 ◽  
Vol 3 (4) ◽  
pp. 141-143 ◽  
Author(s):  
James C. Fortson ◽  
Richard C. Field
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Capital Budgeting ◽  
Cash Flows ◽  
Decision Criterion ◽  
Rate Of Return ◽  
Capital Expenditures ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Key Steps

Abstract The key steps in the financial analysis of proposed capital expenditures are presented as well as the conditions under which the net present value or internal rate of return is the appropriate decision criterion. Factors which affect the choice of the discounting interest rate for cash flows are also reviewed.

scholarly journals Analisis Kelayakan Finansial Perbaikan Tempat Produksi UMKM Keripik Tempe (Studi Kasus Umkm Keripik Tempe Yu Mudah Desa Pliken, Kecamatan Kembaran, Kabupaten Banyumas)

2021 ◽  
Vol 5 (3) ◽  
pp. 632-640
Author(s):  
Dian Novitasari ◽  
◽  
Hety Hidayat
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Project Evaluation ◽  
Rate Of Return ◽  
Primary Data ◽  
Fixed Costs ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate ◽  
Evaluation Approach

This research was located at Yu Mudah’s tempe chips MSME in Pliken Village, Kembaran District, Banyumas Regency. This research was conducted using project evaluation approach to determine the costs, revenues, and financial analysis (Net Present Value (NPV), Profitability Index (PI), Internal Rate of Return (IRR), and Payback Perioed (PBP)), so it can be seen as feasibility or unfeasibility business that has been run by the UKM. The data used are primary data from interviews with business owners.The analysis of data include the costs, revenues,and financial analisys (NPV, PI, IRR, and PBP).The results showed that the invesment cost amount of Rp. 19.685.000,00 over the life of the project (10 years), fixed costs and variabel costs amounting to Rp. 10.693.500,00 and Rp. 217.175.000,00 for each year. Revenues each year amounting to Rp. 252.000.000,00. The business is feasible to run. This can be seen from the NPV value of Rp. 164.438.345,00, PI of 1,09, IRR of 123%, and PBP of 10,3 months.

scholarly journals ANALISA KELAYAKAN FINANSIAL USAHA AGROINDUSTRI ABON IKAN DI TANJUNG KARANG, KOTA MATARAM (Financial Feasibility Analysis of Agroindustry Fish Abon in Tanjung Karang Mataram City)

2018 ◽  
Vol 6 (1) ◽  
pp. 69-75
Author(s):  
Agriananta Fahmi Hidayat ◽  
Zulhan Widya Baskara ◽  
Wiharyani Werdiningsih ◽  
Yeni Sulastri
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Fish Processing ◽  
Present Value ◽  
Business Opportunity ◽  
Internal Rate ◽  
Break Even Point

Fish processing to produce fish abon could be an agroindustry business opportunity to improve the value of fish. The producing of fish abon in coastal areas increase the income of fisherman. Therefore, the financial analysis of fish abon agroindustry product is of particular important. It was revealed that the Break Even Points was 1264 packs, the Net Present Value was positive or greater than zero of Rp 108.823.562, the Internal Rate of Return was 45.43% greater than the MARR and actual interest rate, the Payback Period of 2.5 years did not exceed the planned business period. The B / C Ratio was 1.3. Therefore, based on the financial analysis, the fish abon agroindustry is feasible and worth to develop.. Sensitivity analysis using the approach of the inflation effect at 8.79% did not have any influence on the fish abon agroindustry. Keywords:  abon, fish, financial analysis   ABSTRAK Pengolahan ikan menjadi abon ikan dapat menjadi peluang usaha agroindustri untuk memberikan nilai tambah ikan. Pengolahan abon ikan diwilayah pesisir dapat menjadi alternatif untuk meningkatkan pendapatan masyarakat pesisir. Oleh karena itu maka perlu dilakukan analisis finansial terhadap produk agroindustri abon ikan. Dari hasil perhitngan analisa finansial diperoleh hasil Break Even Point sebesar 1264 kemasan, Net Present Value bernilai positif atau lebih besar dari nol sebesar Rp 108.823.562, Internal Rate of  Return sebesar 45.43% lebih besar dari nilai MARR dan suku bunga aktual, Payback Period selama 2.5 tahun tidak melebihi periode usaha yang direncanakan. B/C Ratio 1.3 yang nilainya lebih besar dari 1. Sehingga dari sisi finansial usaha agroindustri abon ikan layak untuk dijalankan. Analisa sensitivitas yang dilakukan dengan pendekatan pengaruh inflasi sebesar 8.79% tidak berpengaruh terhadap usaha agroindustri abon ikan. Kata kunci: abon, analisis finansial, ikan

scholarly journals KELAYAKAN FINANSIAL USAHA PENGOLAHAN UBI KAYU MENJADI TIWUL INSTAN DI KABUPATEN LAMPUNG TIMUR.

2018 ◽  
Vol 18 (1) ◽  
pp. 1
Author(s):  
Ainul Mardliyah ◽  
Supriyadi Supriyadi
Keyword(s):  
Net Present Value ◽  
Financial Analysis ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Benefit Ratio ◽  
Internal Rate ◽  
Financial Feasibility ◽  
Business Income

This study aims to: 1) Analyze the feasibility of cassava processing business into instant tiwul (KWT Tani Hidup) in Wonosari Village Pekalongan District East Lampung Regency, 2) Know the income of cassava processing into instant tiwul (KWT Tani Hidup) in Wonosari Village Pekalongan District East Lampung Regency. The method of analysis used for the first purpose is financial analysis such as NPV, IRR, Payback Period (PP), Net B / C, and BEP. The second purpose used income analysis. Research location in Wonosari Village Pekalongan District East Lampung Regency. The results of this research can be summarized as follows: 1) Cassava processing business into instant tiwul (KWT Tani Hidup) in Wonosari Village Pekalongan District East Lampung Regency is feasible to be developed and profitable when viewed from financial feasibility from Net Present Value (NPV), worthy business with a positive NPV value is Rp 38,118,538; Internal rate of return (IRR) is 98%; Gross Benefit Ratio (Gross B/C) is 1.71; Net B/C is 3.92; Profitability ratio (PR) is 1.69; Payback period (PP) is 0.1; and BEP is 1.31 ; 2) Instant tiwul business income (KWT Tani Hidup) in Wonosari Village Pekalongan District East Lampung Regency in one month is Rp. 4.460.083 / month.

ANALISIS KELAYAKAN FINANSIAL INDUSTRI PENGOLAHAN KECAP ANEKA GUNA DI KOTA LANGSA

2017 ◽  
Vol 2 (1) ◽  
pp. 21-30
Author(s):  
Muhammad Jamil ◽  
Januari Frizki Bella
Keyword(s):  
Net Present Value ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate

Adapun tujuan dari Penelitian ini adalah untuk mengetahui kelayakan usaha industri pengolahan kecap Aneka Guna apabila dilihat dari segi kelayakan finansial. Penelitian ini menggunakan metode studi kasus. Lokasi penelitian yaitu di Kota Langsa dengan pertimbangan bahwa lokasi tersebut merupakan daerah yang terdapat industri pengolahan kecap asin dan mudah di jangkau oleh penulis. Waktu penelitian dilaksanakan pada Bulan Juni - Oktober 2014. Tenaga kerja yang digunakan berjumlah 27 orang, 20 tenaga kerja pria dan 7 orang tenaga kerja wanita. Jumlah penggunaan tenaga kerja selama 5 tahun sebesar 3759 HKP. Total biaya produksi yang dikeluarkan oleh pengusaha dalam usaha pembuatan kecap didaerah penelitian selama 5 tahun adalah Rp. 2.076.988.000,-. Pendapatan kotor yang diperoleh pengusaha sebesar Rp. 8.199.690.000,- dan pendapan bersih yang diperoleh sebesar Rp. 6.122.702.000,-                 Kota Langsa hanya memiliki 1 pengusaha pengolahan kecap asin dan dijadikan sebagai pengusaha sampel yaitu usaha industri pengolahan kecap asin Aneka Guna. Hasil perhitungan di peroleh Net Present Value (NPV) sebesar Rp. 263.281.290 (lebih besar dari nol), sedangkan Internal Rate of Return (IRR) sebesar 84% lebih besar dari tingkat bunga yang berlaku (D.F. = 18%), sedangkan Net B/C Ratio sebesar 3,27 (lebih dari pada 1) dan Pay Back Priod (PBP) 1 Tahun 6 Bulan (lebih kecil dari umur ekonomis).  

Sign in / Sign up

Export Citation Format

Share Document