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All Journal E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Clara, Dinda
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Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Analisis Kelayakan Usaha dengan Metode Diskonto dan Tanpa Diskonto: Studi Kasus UMKM Kedai Sera Prabumulya, Rizkillah Aji; Nitisara, Naurah Wafa; Clara, Dinda; Aurelia, Sabila; Liliany, Azzahra Wani; Dian Fajarini
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.313

Abstract

This study aims to analyze the business feasibility of the Kedai Sera MSME located in Bandar Lampung City using both discounted and non-discounted methods. A descriptive quantitative approach was applied, utilizing primary data in the form of Kedai Sera’s annual financial statements for the period 2018–2024. The non-discounted method includes analysis using Payback Period, Break-Even Point (BEP), and Revenue-Cost (R/C) Ratio. Meanwhile, the discounted method employs Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit-Cost Ratio (B/C) as indicators. The analysis results show that based on the non-discounted method, the business has a Payback Period of 2 years, a BEP of 1,530 units, and an R/C Ratio of 3.27, indicating that the business is feasible and efficient to operate. Furthermore, using the discounted method, the NPV is IDR 211,434,376 and the IRR is 31.9824%, which exceeds the discount rate of 11.25%, indicating financial feasibility. The Net B/C Ratio is < 1, suggesting that Kedai Sera’s business is feasible for development.
Co-Authors Aurelia, Sabila Dian Fajarini Liliany, Azzahra Wani Nitisara, Naurah Wafa Prabumulya, Rizkillah Aji