Analisis Studi Kelayakan Bisnis Salad Buah Junika’s Kitchen Ditinjau dari Aspek Keuangan dengan Kriteria Penilaian Investasi Payback Period, Net Present Value dan Internal Rate Of Return

Abstract

This research is a feasibility study of Junika's Kitchen fruit salad business. The aspect assessed is the financial aspect using investment assessment criteria such as Payback Period, Net Present Value, and Internal Rate of Return. This study uses a quantitative method with sales revenue data for 6 months. From this data, the average net profit of Rp. 1,075,953.76 was obtained from gross profit minus operational costs and fixed costs. The average net profit results in PP or return on initial investment for 1 year and 6 months. To calculate NPV, the average net profit is estimated for 2 years with a discount rate of 21%. The data is converted into an annual net profit estimate using a simple projection method, where the average monthly net profit is multiplied by the number of months in a year. It is assumed that this annual net profit is consistent for two consecutive years, so the NPV value generated is Rp. 18,505.17, and the IRR value generated is 21.1%. Based on the results of the financial aspect assessment, Junika's Kitchen fruit salad business is feasible to run, meeting the required investment assessment criteria.