ANALISIS KELAYAKAN USAHA KOLAM PEMANCINGAN DAN RUMAH MAKAN “ARTHA MORO” DESA BEBEL KECAMATAN WIRADESA

This research has the objective to identify the business feasibility of Fishing-Pond and Restaurant "Artha Moro" in Bebel Village Wiradesa, The variables of this research is business feasibility that look from financial aspects, with analyzed by description and quantitative method. Based on the calculation of business feasibility studies with financial aspect have the result that the Payback Period (PP) obtain on 3 years and 3 month. The value of Profitability Index (PI) or Benefit-Cost Ratio (BCR) is 1,347. The other result show that the Net Present Value (NPV) has positive value Rp.425.957.000,-; and the Internal Rate of Return (IRR) is 22,397 %. Based on those result show that the buiness of Fishing-Pond and Restaurant “Artha Moro” is Viable or Profitable.The Keywords : Feasibilty Study, Financial Aspect and Profitabl