ANALISIS RENCANA INVESTASI AKTIVA TETAP TERHADAP PERLUASAN USAHA PADA PT. TASPI TRD COY DI KOTA MAKASSAR
Abstrak
Investment plan undertaken by PT. Taspi TRD COY is an appropriate decision to improve its business. This policy is taken to compensate and meet consumer demand as well as to increase revenue. Based on the calculation of the analytical method used in assessing the feasibility of investment to be conducted by PT. Taspi TRD COY turned out to show the results of a positive calculation and declared eligible for immediate realized because it is considered to provide benefits for the company. Analysis of investment feasibility at PT. Taspi TRD COY can be used as a basis in assessing any proposed investment proposals. Result of calculation from Net Present Value method show positive result that is equal to Rp 676.859.406,8, -, or in other words fund equal to Rp 3,600,000,000, - can generate present value of cash flow equal to Rp 4,276,859,407, - which means this investment deserves to be accepted.##plugins.generic.usageStats.downloads##
Referensi
Baridwan, Zaki. 1992. Intermediate AccountingEdisi 7, Yogyakarta: BPFE
Halim, Abdul. 2003. Analisis Investasi, Jakarta: Salemba 4
Husnan, Suad & Suwarsono. 2000. Studi Kelayakan Proyek, Yogyakarta: YPKN
Ikatan Akuntansi Indonesia. 2004. Standar Akuntansi Keuangan, Jakarta: Salemba 4.
Kasmir & Jakfar. 2007. Studi Kelayakan Bisnis, Jakarta: Kencana Prenada Media Group
Mulyadi. 1997. Akuntansi Manajemen: Konsep, Manfaat Dan Rekayasa, Edisi 2, Yogyakarta: YKPN
Bambang Riyanto, Bambang. 2001. Dasar-Dasar Pembelanjaan Perusahan Edisi 7, Yogyakarta: BPFE
Soeharto, Iman. 2002. Studi Kelayakan Proyek Industri. Jakarta : Erlangga
Soemarso S.R, 2002. Akuntansi Suatu Pengantar Edisi 5, Jakarta: Salemba 4
Sugiyono, 2005. Metode Penelitian Alternatif. Bandung : Alfa Beta
sunariyah, Rani Setiani. 2007. Pengembangan Usaha Dengan Menambah Cakupan Usaha.
(online). (http: www.perluasan usaha. Blogspot. com, diakses 3 Mei 2009
Tandellin, Eduardus. Analisis Investasi Dan Manajemen Portofolio, Edisi 1, Yogyakarta: BPFE.
Authors who publish with Idaarah: Jurnal Manajemen Pendidikan agree to the following terms: Authors retain the copyright and grant Universitas Islam Negeri Alauddin Makassar right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in Universitas Islam Negeri Alauddin Makassar. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in Universitas Islam Negeri Alauddin Makassar. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.