ANALISIS CAPITAL BUDGETING TERHADAP KELAYAKAN INVESTASI AKTIVA TETAP PADA PT. KHARISMA ARTA ABADI GUNA LUWUK KABUPATEN BANGGAI

Tujuan yang ingin dicapai dengan diadakannya penelitian ini adalah untuk menganalisis kelayakan rencana investasi asset tetap yang berupa penggantian mesin baru pada PT. Kharisma abadi arta guna luwuk. Adapun teknik yang digunakan dalam penelitian ini adalah deskriptif sedangkan pendekatan yang digunakan adalan kuantitatif, analisis data menggunakan laporan arus kas untuk menghitung Payback Period,Average Rate Of Return,Net Present Value, Profitability index,Internal Rate Of Return. Dari hasil analisis data diperoleh hasil bahwa untuk PP 1 tahun 9 bulan sehingga proyek di terima, untuk ARR dieroleh nilai 51,84%>25% maka proyek investasi diterima,untuk NPV diperoleh nilai positif Rp. 3.825.223.229 maka proyek diterima, dan untuk PI diperoleh nilai 3,5>1 maka investasi layak dilaksanakan. Dari penelitian yang telah dilakukan untuk mengantisipasi kerugian-kerugian yang tidak diharapkan oleh pihak PT. Kharisma Abadi Arta Guna harus melakukan analisis kelayakan investasi sebelum melakukan investasi , agar dapat mengurangi resiko yang terjadi

Analisis Capital Budgeting dan Kinerja Keuangan Perusahaan dalam Pengambilan Keputusan Investasi Studi Kasus Pada Pabrik Gula Kremboong (Pengadaan Mesin dan Instalasi Tahun Anggaran 2023)

This study aims to analyze the feasibility of investing in machinery and installations of the Kremboong Sugar Factory using capital budgeting analysis using the Payback Period (PP) method, Profitability Index (PI), Net Present Value (NPV), and Internal Rate of Return (IRR) as well as performance analysis corporate finance using the Return On Investment (ROI) method. This research method is a descriptive method with a quantitative approach. From the results of data analysis, it is obtained that PP is 2.27 years 1, then investment is accepted, NPV is 197,164,800 > 0, investment is accepted, IRR is 19.74% > 0, 70% then the investment is received, and the new machine ROI is 50% > the old machine ROI is 32%. From the research conducted, the analysis of capital budgeting and analysis of the company's financial performance can be used as a tool for making investment decisions on machinery and installations of the Kremboong Sugar Factory

Analisa pengaruh kualitas udara dan kelayakan investasi proyek penggantian AC pada gedung kantor PT ISM, Tbk - Div Bogasari Surabaya dengan pendekatan aspek finansial

The financial aspect is an important factor in any investment project. The purpose of this analysis is to be able to find out the effect on air quality and assess the feasibility of a project investment in replacing a conventional ductless ceiling AC with a Daikin VRV inverter AC. This research was conducted using a quantitative descriptive method. Based on the results of the analysis of this study, this project can provide significant energy savings and can reduce CO2 carbon emissions, which can have a better impact on air quality in the surrounding environment. There are several parameters used to review the feasibility of investing in this project, namely net present value (NPV), internal rate of return (IRR), benefit cost ratio (BCR), and payback period (PP). Some of these parameters can be used to determine the project's feasibility, with the analysis yielding an NPV of IDR 791,244,535, an IRR of 5.95%, a BCR of 1,185, and a PP of 4.2 years. Based on the NPV, IRR, BCR, and PP to ensure the project's financial viability and the effect on air quality, replacing this air conditioner can reduce CO2 emissions by 23.5 tons of equivalent CO2 per year