ANDERA, ALIEN (2024) ANALISIS KELAYAKAN FINANSIAL DAN SENSITIVITAS METODE SWITCHING VALUE PADA UMKM DIMSUM (Studi Kasus pada UMKM Dimsum Mama Ayu di Desa Cibinong Kabupaten Bogor). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The food and beverage industry is highly competitive, with fast food businesses experiencing intense competition, dominating the growth of small and medium-sized enterprises (UMKM). This situation can be observed through the increasing number of new food establishments opening in the Kabupaten Bogor region, such as UMKM Dimsum Mama Ayu. As a result, competition is intensifying. The research methodology employed in this study includes observation, interviews, and literature review, with both primary and secondary data used. The study's findings indicate that UMKM Dimsum Mama Ayu can be considered viable due to a positive NPV of Rp. 463,852,045, a Net B/C ratio of 5.44, a Gross B/C ratio of 1.58, a Profitability Index of 13.6, a Payback Period of 1.51, and an IRR of 69.63%. Despite an increase in variable costs for raw materials by 20% and 30%, an increase in overhead costs and labor by 30% and 50%, and a decrease in sales volume by 20% and 30%, the findings remain profitable. However, it is crucial for the owner of UMKM Dimsum Mama Ayu to monitor and address the 30% increase in raw material costs and the 30% decrease in sales volume, as these figures represent a critical threshold that should be considered to ensure the business remains profitable and avoid losses.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Industri makanan dan minuman sangat kompetitif, dengan bisnis fastfood yang bersaing lemah didominasi pertumbuhan UMKM. Kondisi ini dapat dilihat dari banyaknya tempat makan yang baru dibuka di Daerah Kabupaten Bogor dan salah satunya adalah UMKM Dimsum Mama Ayu, dengan begitu berarti semakin tinggi pula persaingan yang terjadi. Metodologi penelitian yang digunakan dalam penelitian ini meliputi observasi, wawancara, dan tinjauan pustaka, dengan menggunakan data primer dan sekunder. Hasil penelitian menunjukan UMKM Dimsum Mama Ayu dapat dikatakan layak dikarenakan NPV bernilai positif sebesar Rp. 463.852.045,-, Net B/C sebesar 5,44, Gross B/C sebesar 1,58, Profitability Index yakni sebesar 13,6, Payback Period yakni 1,51 dan IRR menunjukan hasil sebesar 69,63%. Hasil tetap menguntungkan meski terjadi peningkatan biaya variabel pada bahan baku sebesar 20% dan 30%, kenaikan biaya overhead dan tenaga kerja sebesar 30% dan 50%, serta penurunan volume penjualan sebesar 20 dan 30%. Namun, pada kenaikan bahan baku sebesar 30% dan penurunan volume penjualan sebesar 30% harus diwaspadai karena angka tersebut menjadi batas toleransi yang harus diperhatikan oleh pemilik UMKM Dimsum Mama Ayu sehingga usaha yang dijalankan tetap layak dan tidak mengalami kerugian. | |||||||||
| Uncontrolled Keywords: | Financial Analysis, Sensitivity Analysis, Net Present Value, Payback Period, Internal Rate of Return | |||||||||
| Subjects: | S Agriculture > S Agriculture (General) | |||||||||
| Divisions: | 04-Fakultas Pertanian 04-Fakultas Pertanian > 54201-Program Studi Agribisnis |
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| Depositing User: | Ms Alien Andera | |||||||||
| Date Deposited: | 27 Jul 2024 11:22 | |||||||||
| Last Modified: | 27 Jul 2024 11:22 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38219 |
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