Evaluasi Aspek Keuangan Putra Abadi Sport Center Salatiga

Abstract

Analisis kelayakan investasi persewaan gedung futsal ini bertujuan untuk mengetahui kelayakan keberlanjutan investasi tersebut dan kemampuan investasinya dalam memberikan keuntungan terhadap jumlah modal yang telah ditanam. Penelitian dilakukan di Putra Abadi Sport Center Salatiga Provinsi Jawa Tengah. Data yang diambil data primer dan sekunder. Data dianalisis dengan menggunakan analisis finansial dalam tiga skenario ( normal, pesimis dan optimis). Dari penelitian ini diasumsikan biaya modal investasi sebesar 12%, sedangkan sisa umur ekonomis selama 14 tahun. Untuk perhitungan digunakan empat metode analisis kelayakan investasi Discounted Payback Period, Net Present Value, Modified Internal Rate of Return, dan Net B/C Ratio. 1) hasil penelitian pada kondisi normal menunjukkan : Metode Discounted Payback Period menunjukkan 13,51 tahun, nilai NPV yang diperoleh : Rp685.396.083. MIRR nya adalah 14,19% dan Net B/C rasionya 2,83. 2) hasil penelitian pada kondisi pesimis menunjukkanan : Metode Discounted Payback Period menunjukkan 13,71 tahun, Nilai NPV yang diperoleh : Rp392.038.190. MIRR nya adalah 13,32%, dan Net B/C rasionya 2,87. 3) hasil penelitian pada kondisi optimis menunjukkan : Metode Discounted Payback Period menunjukkan 12,06 tahun, Nilai NPV yang diperoleh : Rp1.434.577.090. MIRR nya adalah 16,09%, dan Net B/C rasionya 2,95. Dari ketiga hasil tersebut dapat disimpulkan bahwa investasi ini layak untuk dilanjutkan.

Investment feasibility analysis of this futsal building rental purpose to determine the feasibility and sustainability of these investments and its investment capabilities provide benefits to the amount of capital that has been invested. The study was conducted in the Putra Abadi Sport Center Salatiga of Central Java Province. Research data is retrieved primary and secondary data. Research data were analyzed using financial analysis of the three scenarios (normal, pessimistic and optimistic). From this research it is assumed the cost of capital investment by 12%, while the remaining economic life for 14 years. There is four investment feasibility analysis method to calculate this investment such as Discounted Payback Period, Net Present Value, Modified Internal Rate of Return, and Net B / C Ratio. 1) the results of research on normal conditions showed: Discounted Payback Period method showed 13,51 years, NPV values are obtained: Rp685.396.083. Its MIRR is 14,19%, and net B / C ratio is 2,83. 2) the results of research on pessimistic conditions showed: Discounted Payback Period method showed 13,71 years, NPV values are obtained: Rp392.038.190. Its MIRR is 13,32%, and Net B / C ratio is 2.87. 3) the results of research on optimistic conditions showed: Discounted Payback Period method showed 12,06 years, NPV values are obtained: Rp1.434.577.090. Its MIRR is 16,09%, and Net B / C ratio is 2,95. From the three results it can be concluded that the investment is appropriate to proceed.