Analisis Kelayakan Finansial dan Non Finansial Usaha Agroindustri Kopi

(Studi Kasus Pada Home Industri Casim Coffe Kabupaten Jember)

Authors

  • Rara Iftinan Julianti Politeknik Negeri Jember
  • Fredy Eka Ardhi Pratama Politeknik Negeri Jember

DOI:

https://doi.org/10.54259/akua.v3i2.2712

Keywords:

Financial Analysis, Non-Financial Analysis, Sensitivity Analysis

Abstract

The Casim Coffe business is a coffee processing business located in Karang Pring village and uses coffee beans as its main raw material. Every year coffee beans always experience price increases which cause business disruptions. This study aims to analyze the financial and non-financial feasibility of the Cash Coffee business. The financial aspect is seen from the four criteria, namely NPV, IRR, PI or Net B/C and Payback Period. The NPV value obtained is IDR 366,069,410, the IRR value obtained is 26.79%, the B/C value obtained is 2.03, and the payback period is 2 years and 2 months. On the non-financial aspects seen from technical aspects, legal aspects, social and economic aspects, environmental aspects, market aspects. The results of the study show that Casim Coffe's business is feasible from a financial and non-financial perspective, except for the environmental aspect where Casim Coffe's business needs to process liquid waste so as not to damage the surrounding environment. The results of the sensitivity analysis conducted on Casim Coffe's business show that Casim Coffe's business is sensitive to changes in raw material prices and product sales prices.

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References

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Published

2024-04-29

How to Cite

Rara Iftinan Julianti, & Fredy Eka Ardhi Pratama. (2024). Analisis Kelayakan Finansial dan Non Finansial Usaha Agroindustri Kopi: (Studi Kasus Pada Home Industri Casim Coffe Kabupaten Jember). AKUA: Jurnal Akuntansi Dan Keuangan, 3(2), 103–111. https://doi.org/10.54259/akua.v3i2.2712

Issue

Vol. 3 No. 2 (2024): April 2024

Section

Articles

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Copyright (c) 2024 Rara Iftinan Julianti, Fredy Eka Ardhi Pratama

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