Analisis Kelayakan Finansial Kebun Wisata Strawberry (Kasus di Kebun Wisata Strawberry Highland)

Abstract

This study was conducted to determine the financial feasibility of Strawberry Highland Tourism Garden. Research on financial feasibility needs to be done to determine whether Strawberry Highland Garden business is feasible to run and developed, which is also expected to be a reference for investors who want to invest in agricultural business. This research uses quantitative descriptive statistical analysis method to analyze cashflow, financial feasibility and sensitivity with NPV, IRR, B / C Ratio and Payback Period analyzer. The results of research on financial feasibility that has been done consist of NPV, IRR, Net B / C Ratio, and Payback Period. NPV calculation value obtained Rp. 284.816.306 which indicates that if investing capital of Rp. 734,718,500 for strawberry tourism will result in a present value of Rp. 284,816,306 indicating that this business is not feasible to run because the investment cost is higher than NPV. IRR calculation results obtained by 28% indicating that strawberry tours are run to provide greater income than depositing the money to the bank with the prevailing interest rate of 13.5%. The result of B / C Ratio calculation is 1.18 which indicates that it is explained that every Rp.1 cost incurred will give income equal to Rp. 1.18, and on Payback Period calculation obtained for 3 years 9 months indicating that strawberry tour can return capital for 3 years 9 months.