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STUDI KELAYAKAN BISNIS

Authors:
Rita Nurmalina at Bogor Agricultural University
Rita Nurmalina
Tintin Sarianti at Bogor Agricultural University
Tintin Sarianti
Arif Karyadi
Arif Karyadi
Arif Karyadi
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Abstract

Studi kelayakan bisnis merupakan dasar untuk menilai apakah kegiatan investasi atau usaha bisnis layak untuk dijalankan. Bagi penanam modal, studi kelayakan bisnis dapat memberikan gambaran mengenai prospek bisnis dan seberapa besar kemungkinan tingkat manfaat (Benefit) diterima, sehingga hal ini merupakan dasar dalam pengambilan keputusan investasi. Saat ini kenyataan menunjukan bahwa studi kelayakan bisnis sudah menjadi tolak ukur yang sangat berguna sebagai dasar penilaian keberhasilan suatu rencana bisnis, terutama oleh pihak investor dan lembaga keuangan sebelum memberi bantuan modal. Pembahasan studi kelayakan bisnis dalm buku ini dimulai dari konsep dan pengertian dasar hingga aspek-aspek yang terkait dengan studi kelayakan bisnis. Oleh karena itu, buku ini dapat menjadi pegangan bagi siapa saja yang tertarik dengan studi kelayakan bisnis baik dari kalangan akademik, perencana, dan pelaksanaan bisnis di lapangan.
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ISBN : 978-979-493-712-9
Manajemen
PT Penerbit IPB Press
Kampus IPB Taman Kencana
Jl. Taman Kencana No. 3, Bogor 16128
Telp. 0251 - 8355 158 E-mail: ipbpress@ymail.com
@IPBpress
Penerbit IPB Press
STUDI KELAYAKAN BISNIS
STUDI
KELAYAKAN BISNIS
Rita Nurmalina
Tintin Sarianti
Arif Karyadi
Studi kelayakan bisnis merupakan dasar untuk menilai apakah kegiatan
investasi atau usaha bisnis layak untuk dijalankan. Bagi penanam modal,
studi kelayakan bisnis dapat memberikan gambaran mengenai prospek
bisnis dan seberapa besar kemungkinan ngkat manfaat (Benet) diterima,
sehingga hal ini merupakan dasar dalam pengambilan keputusan investasi.
Saat ini kenyataan menunjukan bahwa studi kelayakan bisnis sudah menjadi
tolak ukur yang sangat berguna sebagai dasar penilaian keberhasilan suatu
rencana bisnis, terutama oleh pihak investor dan lembaga keuangan sebelum
memberi bantuan modal. Pembahasan studi kelayakan bisnis dalm buku ini
dimulai dari konsep dan pengeran dasar hingga aspek-aspek yang terkait
dengan studi kelayakan bisnis. Oleh karena itu, buku ini dapat menjadi
pegangan bagi siapa saja yang tertarik dengan studi kelayakan bisnis baik
dari kalangan akademik, perencana, dan pelaksanaan bisnis di lapangan.
STUDI KELAYAKAN BISNIS
Rita Nurmalina
Tintin Sarianti
Arif Karyadi
Rita Nurmalina | Tintin Sarianti | Arif Karyadi
Studi
Kelayakan Bisnis
Penerbit IPB Press
Jalan Taman Kencana No. 3
Kota Bogor - Indonesia
C.6/09.2018
Rita Nurmalina
Tintin Sarianti
Arif Karyadi
Studi
Kelayakan Bisnis
Judul Buku:
STUDI KELAYAKAN BISNIS
Penulis:
Rita Nurmalina
Tintin Sarianti
Arif Karyadi
Editor:
Muhammad Cahadiyat Kurniawan
Desain Sampul & Penata Isi:
Ardhya Pratama
Korektor:
Nia Januarini
Sumber Foto Sampul:
Sayuran (pelakuukm.blogspot.com), Anak Ayam (www.anneahira.com)
Jumlah Halaman:
204 + 14 halaman romawi
Edisi/Cetakan:
Cetakan 1 & 2, Departemen Agribisnis FEM IPB
Tahun 2009 (ISBN: 978-979-19423-2-4) dan 2010 (ISBN: 978-979-19423-1-7)
Cetakan 3, Oktober 2014
Cetakan 4, September 2017
Cetakan 5, Januari 2018
Cetakan 6, September 2018
PT Penerbit IPB Press
Anggota IKAPI
Jalan Taman Kencana No. 3, Bogor 16128
Telp. 0251 - 8355 158 E-mail: ipbpress@ymail.com
ISBN: 978-979-493-712-9
Dicetak oleh Percetakan IPB, Bogor - Indonesia
Isi di Luar Tanggung Jawab Percetakan
© 2018, HAK CIPTA DILINDUNGI OLEH UNDANG-UNDANG
Dilarang mengutip atau memperbanyak sebagian atau seluruh
isi buku tanpa izin tertulis dari penerbit
Syukur Alhamdulillah penulis panjatkan ke hadirat Allah SWT
yang telah memberikan hidayah dan rahmat-Nya, sehingga buku Studi
Kelayakan Bisnis cetakan keenam ini dapat diterbitkan.
Pembahasan studi kelayakan bisnis dalam buku ini dimulai dari
konsep dan pengertian dasar serta aspek-aspek yang terkait dengan
studi kelayakan bisnis. Aspek yang dibahas selain mambahas aspek
nansial juga membahas aspek nonnansial karena keduanya saling
berkaitan. Dalam buku cetakan keenam terdapat beberapa revisi dan
tambahan materi di beberapa Bab, yaitu ada tambahan materi Farm
Budget di Bab 1, tambahan materi Analisis Risiko di Bab 8, tambahan
contoh soal dan ada penyempurnaan pada Tabel Compounding dan
Discounting Factor di lampiran.
Buku ini disusun dalam rangka membantu mahasiswa yang
mengambil mata kuliah studi kelayakan bisnis, baik yang berasal dari
Fakultas Ekonomi dan Manajemen maupun Fakultas lainnya di Institut
Pertanian Bogor. Buku ini dimaksudkan sebagai bahan pegangan
mahasiswa dalam mempelajari studi kelayakan bisnis yang diuraikan
secara sistematis dan mencakup keseluruhan materi dari beberapa buku
bacaan yang dianjurkan. Selain itu, buku ini dapat menjadi pegangan
bagi siapa saja yang tertarik dengan studi kelayakan bisnis, baik dari
kalangan akademik, perencana, serta pelaksana bisnis di lapangan.
Pada kesempatan ini tim penulis mengucapkan terima kasih
kepada Dr. Tanti Novianti, P.MSi, Feryanto W.K., SP., M,Si, Nia
Rosiana, SP., M.Si, Hamid Jamaludin, SE, dan Tim dari Penerbit
IPB PRESS yang telah berkontribusi dalam penyempurnaan buku ini.
Terima kasih juga diucapkan kepada Dekan Fakultas Ekonomi dan
Manajemen IPB, Ketua Departemen Agribisnis, dan rekan sejawat Staf
Kata Pengantar
Kata Pengantar
vi
Pengajar Departemen Agribisnis FEM IPB yang telah mendukung dan
berkontribusi dalam penyempurnaan buku ini serta berbagai pihak
yang tidak dapat disebutkan satu per satu.
Diakui bahwa dalam buku ini masih banyak kekurangan, karena
itu diharapkan saran dan kritik yang konstruktif untuk perbaikan.
Akhirnya, tim penulis berharap semoga buku ini dapat bermanfaat bagi
mahasiswa dan peminat studi kelayakan bisnis.
Bogor, 1 September 2018
Rita Nurmalina dkk.
KATA PENGANTAR ....................................................................... v
DAFTAR ISI ................................................................................... vii
DAFTAR TABEL ............................................................................. xi
DAFTAR GAMBAR ....................................................................... xii
BAB 1 ARTI, RUANG LINGKUP, DAN MANFAAT STUDI
KELAYAKAN BISNIS ......................................................... 1
1.1 Latar Belakang Perlunya Studi Kelayakan Bisnis ........... 1
1.2 Arti Studi Kelayakan Bisnis ........................................... 4
1.3 Pihak yang Memerlukan Studi Kelayakan ..................... 6
1.4 Siklus Pengembangan Bisnis ......................................... 9
1.5 Budget (Anggaran) dalam Kegiatan Bisnis ................... 13
1.6 Evaluasi ...................................................................... 17
BAB 2 ASPEK-ASPEK DALAM STUDI KELAYAKAN BISNIS . 19
2.1 Pendahuluan ............................................................... 19
2.2 Aspek Pasar ................................................................. 20
2.3 Aspek Teknis ............................................................... 27
2.4 Aspek Manajemen dan Hukum .................................. 34
2.5 Aspek Sosial, Ekonomi, dan Budaya ........................... 36
2.6 Aspek Lingkungan ...................................................... 37
2.7 Aspek Finansial (Keuangan) ........................................ 37
2.8 Evaluasi ...................................................................... 44
Daftar Isi
Daftar Isi
viii
BAB 3 PENGARUH WAKTU TERHADAP NILAI UANG
(TIME VALUE OF MONEY) ............................................. 45
3.1 Pendahuluan ............................................................... 45
3.2 Konsep Time Value of Money ....................................... 46
3.3 Pemilihan Tingkat Diskonto/Discount Rate/
Opportunity Cost of Capital .........................................54
3.4 Penentuan Umur Bisnis .............................................. 56
3.5 Evaluasi ...................................................................... 57
BAB 4 PEMBAYARAN PINJAMAN ............................................ 59
4.1 Pendahuluan ............................................................... 59
4.2 Pembayaran Pinjaman ................................................ 60
4.3 Evaluasi ...................................................................... 69
BAB 5 IDENTIFIKASI BIAYA DAN MANFAAT BISNIS .......... 71
5.1 Pendahuluan ............................................................... 71
5.2 Biaya .......................................................................... 72
5.3 Manfaat ...................................................................... 75
5.4 Tanpa dan dengan Bisnis
(With and Without Bussines) ........................................78
5.5 Evaluasi ...................................................................... 79
BAB 6 PENYUSUNAN CASH FLOW BISNIS DAN LAPORAN
LABA/RUGI ...................................................................... 81
6.1 Penyusunan Cash Flow Bisnis ...................................... 81
6.2 Penyusunan Laporan Laba/Rugi Bisnis ....................... 90
6.3 Break Even Point (BEP) ............................................... 92
6.4 Evaluasi ...................................................................... 93
Daftar Isi
ix
BAB 7 KRITERIA INVESTASI .................................................... 97
7.1 Kriteria Investasi ......................................................... 97
7.2 Evaluasi ....................................................................105
BAB 8 ANALISIS RISIKO DALAM BISNIS ............................. 109
8.1 Latar Belakang Pentingnya Analisis Risiko Bisnis.......109
8.2 Analisis Sensitivitas .................................................... 111
8.3 Analisis Nilai Pengganti (Switching Value Analysis) ..... 117
8.4 Analisis Skenario .......................................................118
8.4 Evaluasi ..................................................................... 121
BAB 9 LEAST COST METHOD DAN MUTUALLY
EXCLUSIVE..................................................................... 123
9.1 Pendahuluan .............................................................123
9.2 Laest Cost Method/Cost Eectiveness ............................ 123
9.3 Mutually Exclusive Aliternative .................................. 127
9.4 Evaluasi .................................................................... 132
BAB 10 ANALISIS EKONOMI ................................................... 135
10.1 Pengertian dan Ruang Lingkup Analisis Ekonomi ... 135
10.2 Metode Biaya Sumber Daya Domestik (BSD) ......... 138
10.3 Policy Analisys Matriks (PAM) ................................. 141
10.4 Evaluasi ................................................................... 150
DAFTAR PUSTAKA .................................................................... 153
LAMPIRAN ................................................................................. 155
GLOSARIUM .............................................................................. 197
INDEKS ....................................................................................... 201
PROFIL PENULIS ....................................................................... 203
2.1 Jumlah dana modal tetap ......................................................... 42
4.1 Keterangan mengenai defered annuity, annuity due,
dan grace period ....................................................................... 66
4.2 Penjadwalan hutang contoh 1 .................................................. 67
4.3 Penjadwalan hutang contoh 2 .................................................. 68
6.1 Biaya investasi ......................................................................... 85
6.2 Ketentuan perhitungan pajak penghasilan badan usaha ........... 87
6.3 Bentuk cash ow ...................................................................... 88
6.4 Bentuk cash ow dengan bisnis dan tanpa bisnis dengan
nilai tiap tahun konstan .......................................................... 89
6.5 Format laporan laba/rugi ......................................................... 91
6.6 Biaya investasi ......................................................................... 94
7.1 Perhitungan net present value (NPV) ........................................ 99
7.2 Cara perhitungan gross benet cost ratio .................................. 100
7.3 Cara perhitungan Net B/C (met benet cost ratio) .................. 101
7.4 Cara perhitungan IRR (internal rat of retur) ......................... 102
8.1 Perhitungan nilai NPV pada kondisi normal ......................... 114
8.2 Analisis sensitivitas dengan penurunan produksi
sebesar 30% .......................................................................... 115
8.3 Analisis sensitivitas dengan kenaikan pupuk kimia
sebesar 40% .......................................................................... 115
9.1 Perhitungan Least Cost pada pembukaan lahan dengan
teknologi A (cara tradisional) dan B (cara mekanik)
pada DR 10% ....................................................................... 125
Daftar Tabel
Daftar Tabel
xii
9.2 Perhitungan Least Cost pada pembukaan lahan dengan
teknologi A (cara tradisional) dan B (cara mekanik)
pada DR 15% ....................................................................... 125
9.3 Perhitungan Cross Over Discount Rate pada pembukaan
lahan (jutaan rupiah) .............................................................126
10.1 Matrik analisis kebijakan ....................................................... 143
1.1 Ruang lingkup studi kelayakan bisnis ........................................ 6
1.2 Siklus perencanaan dan pelaksanaan bisnis ................................ 9
1.3 Analisis usaha dalam farm budget ............................................. 16
3.1 Umur bisnis tanaman .......................................................... 56
7.1 Hubungan antara NPV dan IRR .......................................... 102
9.1 Penentuan Cross Over Discount Rate ...................................... 126
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Unit usaha pembesaran ikan lele sangkuriang (Clarias gariepinus) milik Bapak Budi berlokasi di Desa Mekargalih Kecamatan Ciranjang Kabupaten Cianjur Provinsi Jawa Barat. Usaha tersebut berdiri pada Desember 2020 dengan luas lahan 2.100 . Keberlangsungan usaha budidaya pembesaran ikan dapat diukur dengan manajemen usaha. Penelitian bertujuan untuk menganalisis manajemen usaha, teknik pembesaran ikan lele sangkuriang (Clarias gariepinus) dan analisa usahanya. Metode yang digunakan dalam penelitian adalah analisis deskriptif, dengan perhitungan analisa usaha menggunakan biaya produksi, penerimaan, keuntungan, Break Event Point (BEP), Revenue Cost Ratio (R/C ratio), Payback Period (PP), dan Return on Investment (ROI). Hasil penelitian menunjukkan usaha budidaya pembesaran ikan lele sangkuriang (Clarias gariepinus) dilakukan secara semi intensif dengan menerapkan sistem budidaya yang terkontrol. Pembesaran ikan lele sangkuriang (Clarias gariepinus) layak untuk dijalankan, dengan nilai R/C ratio 1,71. Titik impas dari penjualan ikan lele sangkuriang memiliki BEP(Rp) Rp 7.501.098,- dan BEP(unit) sebanyak 906 kg. Biaya produksi sebanyak Rp 46.756.944,- dengan jumlah pendapatan sebanyak Rp 80.325.000,- sehingga mendapatkan keuntungan per siklus Rp 33.568.056,-Budi's sangkuriang catfish (Clarias gariepinus) rearing business unit is located in Mekargalih Village, Ciranjang District, Cianjur Regency, West Java Province. The business was established in December 2020 with a land area of 2,100 m^2. The sustainability of fish farming business can be measured by business management. The research aims to analyze business management, production processes and business analysis. The method used in this research is descriptive analysis, with business analysis calculations using production costs, revenues, profits, Break Event Point (BEP), Revenue Cost Ratio (R/C ratio), Payback Period (PP), and Return on Investment (ROI). ). The results showed that the growing cultivation of sangkuriang catfish (Clarias gariepinus) was carried out in a semi-intensive manner by applying a controlled cultivation system. Enlargement of sangkuriang catfish (Clarias gariepinus) is feasible, with an R/C ratio of 1.71. The breakeven point from the sale of sangkuriang catfish has a BEP(Rp) of IDR 7,501,098 and a BEP(unit) of 906 kg. Production costs of IDR 46,756,944, - with a total income of IDR 80,325,000, - so that you get a profit per cycle of IDR 33,568,056, -
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Pembinaan Internet Marketing pada UMKM Jaje Uli di Desa Panji
Article
  • Mar 2023
Usaha Mikro Kecil dan Menengah (UMKM) Jaje Uli sangat potensial untuk dikembangkan di Bali khususnya di daerah Buleleng karena jaje uli sebagai sarana pelengkap upacara yang wajib ada di setiap persembahan keagamaan. Pemasaran yang kurang membuat usaha ini hanya stag di Daerah saja padahal memungkinkan untuk dipasarkan keluar daerah. Untuk itu tujuan dari kegiatn ini adalah memperluas pemasaran UMKM Jaje Uli dengan pembinaan internet marketing. Hasil dari pembinaan UMKM tentang internet marketing terjadi peningkatan keterampilan dalam pemasaran produk melalui media sosial. Pemilik usaha juga sudah mulai berani berpikir positif, berani mengambil resiko, siap dengan segala kritik, dan mulai berani mempromosikan produk di media sosialagar produk yang dijual bisa lebih dikenal oleh masyarakat, karena masyarakat saat ini hampir semua menggunakan media sosial baik itu whatsapp ataupun instagram dan lain sebagainya.
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Analysis of Economic Impacts on Community Welfare in the Whale Shark Tourism Coastal Area, Labuhan Jambu Village, Sumbawa Regency: Economic Impact, Community Welfare
Article
Full-text available
  • May 2023
This study aims to analyze the economic impact on the welfare of the community around the Whale Shark area in the village of Labuhan Jambu. The current condition of the movement of the tourism industry in Labuhan Jambu Village is still not optimal. In addition to weak promotion, there are limited tourism support facilities and limited quality of human resources in managing tourism. The research method uses a quantitative descriptive approach. Source of data consists of secondary data and primary data. Data collection techniques are questionnaires, observation and documentation. The data analysis technique in this study uses structural equation modeling analysis. The results of the study indicate that there is no direct influence felt by the community as a whole from the existence of Whale Shark ecotourism on the community's economy and the welfare of the surrounding community. The direct influence is only felt by chart owners and operators of Whale Shark ecotourism, that chart owners and operators who deal directly with tourists who visit Whale Shark tours in the village of Labuhan Jambu. For tourists who rarely go ashore, the route used is the sea route. The tourists only stop for 1 to 2 hours to see the Whale Shark ecotourism, after which the tourists go straight to the next tourist spot, namely Komodo Island. This makes the community, especially business actors, not get a significant impact from Whale Shark ecotourism.
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85 6.2 Ketentuan perhitungan pajak penghasilan badan usaha
  • . . . Biaya Investasi
Biaya investasi......................................................................... 85 6.2 Ketentuan perhitungan pajak penghasilan badan usaha........... 87