ANALISIS KELAYAKAN INVESTASI PEMBELIAN MESIN HIDROLIKPEMOTONG BAHAN PRODUKSI SEPATU PADA UD. BAROKAH

ABSTRACT Putriana, Emilda, 2018. Investment Feasibility Analysis of Purchasing Hydraulic Cutting Machine for Shoe Production Materials at UD. Barokah. Thesis, Accounting Departement, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I: Hari Setiono, SE., M.Si. Advisor II: Toto Heru Dwihandoko, SE., MM., Ak., CA Asset investment is a decision that determines the success of a company, because the investment decision absorbs part of the invested capital and involves large funds and has an impact in the long term and makes capital owners (investors) to be careful not to invest in unfavorable projects, for example planning errors, errors in estimating the right technology used and others. Therefore, it is necessary to conduct an investment feasibility analysis. UD. Barokah is one of the UD engaged in the shoe manufacturing industry. According to the plan, UD. Barokah will invest in Hydraulic shoe sole cutting machines.This study aims to determine the feasibility of the planned purchase of machines by UD. Barokah is feasible and provides profitable prospects or not. In this study the approach taken in the form of quantitative data, using the Payback Period (PP) method and the net Present Value (NPV) method as a calculation and used to measure the investment feasibility of the planned purchase of machines by UD. Barokah. From the calculation of the Payback Period and Net Present Value methods, it can be concluded that the investments made by UD. Barokah to replace fixed assets is declared feasible and acceptable. This is based on the results of the Payback Period calculation with the return of 1 month plus 10 days and from the calculation of net present value (NPV). From the calculation results obtained by comparing the total PV proceeds to the amount of investment outlay, the NPV value is Rp. 5.595.076.332 which is positive. Keywords: Investment Feasibility, Method Payback Period, NP