Analisis Kelayakan Investasi pada UD Aneka Busana di Kediri Lombok Barat

The purpose of this research is to find out if the investment plan of adding sewing machines to UD. Various Busana is worth implementing, reviewed in terms of financial viability by using analysis tools namely Linear Trend, Net Present Value (NPV), Discounted Payback Period (DPP) and Internal Rate of Return (IRR). This research was conducted at UD. Aneka Busana located in Kediri District, West Lombok Regency. The type of research used is descriptive, with the method of data collection that is a case study. Data collection techniques are carried out by means of interviews and documentation.From the evaluation results using investment criteria in 2012 to 2016 that will come obtained a positive NPV value of Rp158,009,648 which means the investment can be continued. The resulting DPP is 8 months 20 days meaning the capital usage period is shorter than the maximum capital return period set by the company which is for 5 years and the IRR obtained is 193.57% greater than the Cost of Capital which is 28.21% so that the investment is acceptable.  From the calculation can be concluded that the decision to increase the number of sewing machine units by ten units when estimated in 2012 to 2016 that will come is feasible when reviewed from npv, DPP and IRR investment assessment criteria