Analisis kelayakan rencana bisnis “Kopi Kayu Manis Ayya” tinjauan aspek rencana keuangan periode 2021 -2025

Abstract

This study aims to determine the feasibility of financial plan of Kopi Kayu manis Ayya
for 5 years for the period 2021-2025. The sample of this study is determined based on data
and information from the company's financial statements, in the form of a Balance Sheet,
Cash Flow Statement, and Profit and Loss Statements for the 2021 -2025 period. The data
analysis technique uses investment feasibility methods, namely Payback Period (PP), Net
Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI). The
results showed that the investment of Kopi Kayu manis Ayya is feasible because based on
the Income Statement Performance for the next 5 years is that generates an increasing
profit every year. Moreover, based on Cash Flow Performance for the next 5 years, the
final cash flow is always positive and increases every year. While the results of the
calculation using the investment feasibility assessment resulted in an NPV of Rp.
281,253,754, Internal Rate of Return (IRR) of 27.22% where this value is greater than the
expected rate of return of 13.47%, Profitability Index (PI) of 1.479004885 with a total
payback period of 3 years 3 months 10 days, so it can be concluded that the investment is
a feasible.