ANALISIS FINANSIAL USAHA KERUPUK DI KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI (STUDI KASUS INDUSTRI RUMAH TANGGA NIRWANI)

ABSTRACT   This study aims to see How can entrepreneurs profile and industrial profile, financial feasibility, sensitivity and value of Break Event Point (BEP) in crackers industry in Benai District, Kuantan Singingi Regency with mathematical analysis methods using indicators Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit Cost Ratio ( Net B / C) , Payback Period (PP) ,Break Event Point (BEP) and see sensitivity level . The results showed that the cracker business in Benai Subdistrict, Kuantan Singingi Regency was concluded to be feasible seen from the positive NPV valueof Rp. 30,474,212 at a discount rate of 14%. The IRR value is above the discount rate , which is 71.18 % and the value of Net B/C is more than one, that is equal to 4.3 and the Payback Period (PP) 2 years 6 days with Break Event Point (BEP) 3 years 6 months. So that it can be said that cracker business for a period of 5 years at a 14% discount rate is feasible to be developed. An alisis sensitivity if the estimated cost increase of 10% then the NPV remains positive with a value of Rp. 19,987,580. If the income is reduced by 10%, then the NPV remains positive, which is Rp. 12,840. 159. this shows that the cracker business is still in the feasible category to be developed.   Keywords: Financial Analysis , Feasibility , BEP, Cracker