Analisis Kelayakan Finansial Usaha Penyangraian Kopi (Studi Kasus di PT XXY, Bali)

Abstract

Financial Feasibility Studies of a Coffee Roaster’s Business, PT XXY, Bali. The coffee roasting industry in Indonesia faces challenges in maximizing profits when transforming raw coffee beans into a suitable form for consumption. One such example is PT XXY in Bali, a coffee roasting business with plans to maximize its income through an investment in a roasting machine. Based on the reports and targets set by the business owner, the purchase of this roasting machine comes with several challenges, particularly when raw material prices increase and demand decreases. Therefore, the objective of this research is to calculate the financial feasibility of the business in acquiring the roasting machine and to analyze its sensitivity to changes in raw material prices and demand. The data in this study consist of quantitative analysis obtained from primary and secondary data sources. Financial reports and business targets were gathered through documentation and interviews with key informants, including the business owner, the head of the finance department, and the head of the marketing department. By calculating the financial feasibility criteria with an interest rate of 24%, the resulting NPV is Rp. 3.857.064.894,42, IRR is 237%, Net B/C is 1,16, and the Payback Period is 0.42 Year (5 Months) within a 5-year investment period. This suggests that the business is deemed feasible to pursue. When raw material prices increase and the demand decreases, the business is considered viable to operate with only each threshold has 20% and 10%. as per the scenario presented in the previous financial report.