ANALISIS CAPITAL BUDGETING SEBAGAI ALAT UNTUK PENGAMBILAN KEPUTUSAN INVESTASI ASSET TETAP (STUDI PADA CV.MULIA JAYA TOUR AND TRAVEL)

ABSTRACT The purpose of this research are :1) To know the technique of calculation in the analysis of capital budgeting, 2) To know and analyze how the steps of data analysis used in this study, 3) To know and analyze whether using analysis of capital budgeting decision making investment for fixed assets the company will avoid the loss Fixed asset investment in common need a lot of money. In that case, every single company need to allocate their capital or usually we called capital budgeting. CV.Mulia Jaya Tour and Travel need to do the fixed asset investment, in this case an addition of Daihatsu Luxio, and we used the capital budgeting to calculate it. After several point of view used capital budgeting technique, We can conclude that the company can used that investment. One of the technique we used is Average Rate of Return we got the value 65,8 % of investment amount invested, Payback Period show that the investment return period is 1,8 years, and the calculation NPV > 0, and the precise value is Rp 1.037.254.884. The Benefit Cost Ratio value is 4,74 % > 1. and Internal Rate of Return value is 66,43%. From the conclusion I suggest that the company must do the addition fixed asset Daihatsu Luxio because the investment plan can produce a lot of profit for the company and the capital budgeting can reduce the risk of failure that can impact the company life. Keyword : Capital Budgeting, Fixed Asset Investment Desicio