CD Skripsi
Analisis Kelayakan Finansial Usaha Dagang Rendang Erika Di Kota Payakumbuh Provinsi Sumatera Barat
ABSTRACT
Micro, Small, and Medium Enterprises (MSMEs) play an important role in
the economy, including in the city of Payakumbuh, which is known for its rendang
production. Erika’s rendang business is one example that faces challenges such
as rising raw material costs and tight competition. This study aims to analyze the
financial feasibility of the business using the Net Present Value (NPV) method,
Net Benefit Cost Ratio (Net B/C), and Internal Rate of Return (IRR), as well as to
assess the sensitivity to increases in raw material prices (red chili) and decreases
in sales volume. This research uses a case study method. Data was collected
through interviews and direct observation of the business. The results show that
Erika’s Rendang business is financially feasible with an NPV of IDR
20,651,736,029, an IRR of 40.97%, and a Net B/C of 4.8. The sensitivity analysis
shows that the business is still feasible to run even with a raw material price
increase (red chili) of 43.6%, but becomes unfeasible if the increase exceeds
83.4%. A decrease in sales volume of up to 75% still makes the business feasible.
However, the sales volume threshold at which the business becomes unfeasible is
a decrease of 12.7%.
Keywords: Financial viability, MSMEs, sensitivity analysis, rendang,
Payakumbuh
Tidak tersedia versi lain