ANALISIS KELAYAKAN FINANSIAL AGROINDUSTRI OLAHAN MAKANAN USAHA KECIL DAN MENENGAH AYU BERSAUDARA DI KELURAHAN TAMPAN, KECAMATAN PAYUNG SEKAKI, KOTA PEKANBARU

Abstract

The purpose of this research are to analyse the financial feasibility of UKMAyu Bersaudara and to know sensitivity rate of UKM Ayu Bersaudara in TampanVillage, Payung Sekaki Subdistrict, Pekanbaru City. This Research used case studymethod. The financial feasibility analyse of UKM Ayu Bersaudara used investmentcriterias, such as: Net Present Value (NPV), Net Benefit Cost Ratio (Net B/C), andInternal Rate of Return (IRR). The result showed that UKM Ayu Bersaudara feasibleto developed based on its investment criterias, which showed that NPV wasRp.844.709.859 (positive), Net B/C value was 4,23 (more than 1), and IRR valuewas 63,00% (IRR more than 12%). The result of sensitivity analyse by the rawmaterial price increase, such as: (1) the wheat flour at the rate 8% impact to NPVRp.830.192.275 (positive), impact to Net B/C 4,16 (more than 1), and impact to IRR62,42%; (2) the tapioca flour at the rate 4% impact to NPV Rp.840.774.199(positive), impact to Net B/C 4,21 (more than 1), and impact to IRR 63,00%; and (3)rice flour at the rate 6% impact to NPV Rp.841.424.320 (positive), impact to Net B/C4,21 (more than 1), and impact to IRR 63,15%.

Keywords : Agroindustry, financially analysis, sensitivity analysis