STUDI KELAYAKAN INVESTASI DARI ASPEK FINANSIAL UNTUK PENDIRIAN NAYA SALON DENPASAR

Ni Luh Putu Mirah Kusuma Dewi (Fakultas Ekonomi Universitas Udayana)
I Putu YAdnya (Fakultas Ekonomi Universitas Udayana)

E-Jurnal Manajemen Universitas Udayana
Vol 2 No 1 (2013)

ABSTRAK Dalam suatu kegiatan investasi pada pendirian Naya Salonharus berhati-hati menginvestasikan dana, agar jangan sampai tidak menguntungkan dikemudian hari. Oleh karena itu, perlu diadakan suatu studi tentang kelayakan investasi pada Naya Salon. Studi kelayakan investasi pendirian Naya Salon ditinjau dari aspek finansial menggunakan metodePayback Period, Net Present Value, Profitability IndexdanInternal Rate of Return. Dari analisis finansial didapatkan hasil perhitungan Payback periodakan tercapai pada 4 tahun 5,1 bulan dari umur rencana investasi yaitu 5 tahun, Net Present Value(NPV) bernilai negatif sebesar Rp 3.578.671, Profitabilitiy Index (PI) = 1,02, sedangkanInternal Rate Return(IRR) 13,85%. Dengan payback period yang lebih pendek waktunya dibandingkan payback period maksimum, Net Present Value (NPV)bernilai negarif, Profitabilitiy Index (PI)lebih besar dari satu danInternal Rate of Return (IRR)lebih besar dibandingkan bunga investasi maka pendirian Naya Salon tidak layak untuk dilaksanakan.   Kata Kunci : Studi kelayakan, salon,Payback Period, Net Present Value, Profitability IndexdanInternal Rate of Return. In investment activity on establish of Naya Salon should careful to invest their fund, in order in the future get profit. For that purpose hence need carry out feasibility study of investment at Naya Salon. Feasibility study of investment for establish Naya salon viewed from financial aspect by using payback period, Net Present value, Profitability Index and Internal Rate of Return. From financial analysis has been obtained calculation of payback period will be achieved 4 year 5,1 months from age of investment planning that are 5 years, Net Present value (NPV) equal negative to Rp 3.578.671, Profitability Index (PI) = 1,02, and Internal Rate Return (IRR) 13,85%. By payback period is shorter than maximum payback period, Net Present Value (NP) equel negative, Profitability index (PI) more than one and Internal rate  of return (IRR) bigger than investment interest hence establishment of Naya salon is feasible to carried out.