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ANALISIS KELAYAKAN INVESTASI SEBAGAI RENCANA PENGGANTIAN MESIN DENGAN TEKNIK CAPITAL BUDGETING: Studi Pada Perusahaan Tegel Beton Dan Sanitair Warna Agung Pamekasan Wahyu Maulana; Devi Lestari Pramita Putri
Jurnal Ilmu Manajemen METHONOMIX Vol 2 No 1 (2019): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

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Abstract

This study aims to determine the extent of consideration that will be used by companies to assess the feasibility of investment plans for fixed assets of machines using capital budgeting analysis techniques so as to obtain the right decision in making replacement of production machines. The machine replacement uses the Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP) methods. This research uses descriptive quantitative research with a case study approach. The object of research is tegel beton dan sanitair “Warna Agung” company located on Jalan Segara No. 150 Pamekasan district. The results showed that it is known that the capital budgeting method in replacing the fixed assets of the machine is feasible to carry out. The calculation results obtained using the NPV method are positive (NPV > 0) with the acquisition result of Rp. 196.062.919, and for the PB method produces the time needed to return investment for 2 years 1 month, where the time is less than the economic life of the fixed assets ie company for 5 years and for the IRR method produces a value of 36.4% where the results are above the discount factor of 25%.
PENGARUH BIAYA PEMELIHARAAN AKTIVA TETAP TERHADAP LABA OPERASIONAL PT. TRI TUNGGAL MAKMUR PAMEKASAN Devi Lestari Pramita Putri; Abdul Jamali
Jurnal Ilmu Manajemen METHONOMIX Vol 2 No 1 (2019): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

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Abstract

Cost is one of the important elements in a company. With the right cost management, maximum profit will be created. One of the costs in question is the cost of maintenance of fixed assets. This needs to be done by the company to increase its operating profit because if the company carries out maintenance of its fixed assets appropriately, it will expedite the company's operating processes. Every year, PT. Tri Tunggal Makmur Pamekasan continues to maintain its fixed assets so researchers are interested to see how the costs of maintaining fixed assets affect operating income in the company. Data analysis techniques used in this study are multiple regression analysis and correlation analysis with 3 predictors, coefficient of determination, and F-test using Microsoft Excel. Based on the results of data analysis, the multiple regression equation is obtained, namely, Y = 16.132,824 + 2,097089 X1 + 2.096838 X2 + 0.17042 X3 and has a close relationship (correlation) of 0.91 with a coefficient of determination showing 82, 81% and the Ha hypothesis test that is the cost of maintaining machinery, vehicles, and buildings have a positive effect on operating profit with the resulting F-count of 8.02 and F-table of 5.41 for a significance level of 5%, then Ha is accepted.