Department of Accounting, 2007

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ANALISIS KELAYAKAN INVESTASI PEMBELIAN MESIN ETERNIT PADA PT. JAYA ATAP SEJATI PROBOLINGGO

TEGUH WIBOWO

Abstract



This research is case study at PT. Jaya Atap Sejati with title "Analysis Elegibility Of Investment Purchasing of Machine Plasterboard at PT. Jaya Atap Sejati Probolinggo".
The aim of this research is to know elegibility of investment plan purchasing of plasterboard machine at PT. Jaya Atap Sejati Probolinggo.
Analyzer used to assess to elegibility of the investment seen from market aspect and marketing is method of trend, while from monetary aspect use cash flow, Cost Of Capital (COC), criterion isn't it investment that is method of Net Present Value (NPV), Internal Rate Of Return (IRR), Payback Period (PP), Average Rate of Return (ARR), Profitability Index (PI), and compare projection (balance estimated) between processing of plasterboard manually by using machine. Before using the analyzer of researcher analysis SWOT, that is analysis identifying various factor systematically to formulate company strategy. Appliance weared for the analysis of SWOT is SWOT matrix. The measurement to determine that the investment competent accepted or not seen from market aspect and marketing is trend method, that is an analysis means that is used to know sale prospect, so that it can be defined that the investment is necessary or not. While at financial aspect is if NPV  0, the proposal of is accepted and on the contrary. If IRR  COC, the proposal of is accepted and on the contrary. If PP  economic of old age / required time, the proposal of is accepted and on the contrary. If ARR  COC, the proposal of is accepted and on the contrary. If PI  1, the proposal of is accepted and on the contrary. If projection (processing plasterboard balance estimated) by using projection machine bigger than processing by manual the proposal of investment is accepted.
Result of analysis by using SWOT matrix show PT. Jaya Atap Sejati have opportunity to win market at processing of plasterboard from all his competitors, and appropriate strategy is strategy development of plasterboard market. Result of forecasting of sale known that sale prospect from year to year experience of improvement, the proposal of investment is accepted. Pursuant to method analysis assessment of investment, NPV of Rp. 169.402.746  0, the proposal of investment is accepted. IRR of 51,005%  9,1% per year, the proposal of investment is accepted. PP of 2,014 year < 5 year, the proposal of investment is accepted. ARR of 60,88 % > 9,1%, the proposal of investment is accepted, and PI of 2,69 > 1, the proposal of investment is accepted. Result of comparison of balance projection indicate that projection balance of processing plasterboard by using processing machine bigger than manually, the proposal of investment is accepted.
Pursuant to result analysis above, indicating that investment purchasing of plasterboard machine at PT. Jaya Atap Sejati Probolinggo be achieved

 

Keyword : Kelayakan investasi

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/232/jiptummpp-gdl-s1-2007-teguhwibow-11589-Pendahul-n.pdf



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