Jurnal Publikasi Ekonomi dan Akuntansi
Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi

Financial Planning and Investment Feasibility Analysis in Technology-Based Security Outsourcing: A Case Study of PT Biner Sinergi Optima

Ardhi Teguh Nurmantyo (Universitas Esa Unggul)
Rhian Indradewa (Universitas Esa Unggul)
Unggul Kustiawan (Universitas Esa Unggul)
Ketut Sunaryanto (Universitas Esa Unggul)



Article Info

Publish Date
22 Sep 2026

Abstract

Digital transformation in the security outsourcing industry encourages companies to develop more adaptive, efficient, and integrated business models through the implementation of Field Service Management (FSM) technology. This study aims to analyze financial planning, evaluate investment feasibility, and assess the financial performance of PT Biner Sinergi Optima as a technology-based security outsourcing company. The study employs a quantitative descriptive approach using a business feasibility study method through the analysis of five-year projected financial statements, including income statements, balance sheets, and cash flow statements. Investment feasibility analysis was conducted using Net Present Value (NPV), Internal Rate of Return (IRR), and Return on Investment (ROI), supported by financial ratio analysis to evaluate liquidity, solvency, profitability, and activity performance. The results indicate that the company has strong business prospects and is financially feasible, as reflected by an NPV value of IDR 8,290,650,017 and an IRR of 21%, which exceeds the Weighted Average Cost of Capital (WACC) of 10.77%–15%. In addition, ROI increased from -11% in the first year to 233% in the fifth year, indicating improvements in financial performance, operational effectiveness, and the company's ability to sustain long-term business growth.

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Journal Info

Abbrev

jupea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Accounting: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Economics: Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbanka Manajemen: Manajemen Pemasaran, Manajemen ...