STUDI KELAYAKAN BISNIS ASPEK KEUANGAN PADA BISNIS PETERNAK LEMBU DI DESA/NAGORI BAHJOGA KABUPATEN SIMALUNGUN

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Kabupaten Simalungun yang termasuk dalam wilayah Provinsi Sumatera Utara dikenal sebagai daerah peternakan  lembu yang salah satunya berada di Desa/Nagori Bah. Joga. Kegiatan pengabdian masyarakat studi kelayakan bisnis aspek keuangan pada Bisnis Peternakan Lembu di Desa/Nagori Bahjoga Kecamatan Jawa Maraja Bah Jambi Kabupaten Simalungun, dilaksanakan pada 24 Oktober 2020.   Tujuan adalah untuk membantu Mitra, khususnya peternak lembu di Desa/Nagori Bah Joga dalam membuat studi kelayakan bisnis aspek keuangan dalam hal untuk mengetahui cara penyusunan cash flow dan laporan keuangan pada peternakan lembu.  Hasil analisis studi kelayakan bisnis aspek keuangan untuk pengembangan usaha penggemukan lembu potong ini dikatakan layak karena nilai NPV yang diperoleh sebesar Rp. 658.300.804,94. IRR yang diperoleh pada usaha peternakan lembu ini adalah 67,83% atau lebih besar daripada discount rate yaitu 5,5%. Sehingga usaha ini layak untuk dijalankan. Suatu usaha dikatakan layak apabila Net B/C lebih dari satu. Pada usaha ini perhitungan Net B/C menghasilkan nilai 1,30 satuan rupiah atau lebih dari satu. Artinya usaha ini dinyatakan layak untuk dilaksanakan.

Kata Kunci: Studi kelayakan bisnis, Aspek Kauangan, Net Present Value (NPV), Internal Rate of Return (IRR), Net B/C

Simalungun Regency, which is included in the North Sumatra Province, is known as a cattle breeding area, one of which is in the Village/Nagori Bah. jog. The community service activity, a financial aspect of business feasibility study on the Cattle Farming Business in the Village/Nagori Bahjoga, Jawa Maraja Bah Jambi District, Simalungun Regency, was carried out on October 24, 2020. The aim is to assist Partners, especially cattle breeders in the Village/Nagori Bah Joga in making a feasibility study the financial aspect of business in terms of knowing how to prepare cash flows and financial reports on cattle farms. The results of the analysis of the financial aspect of the business feasibility study for the development of the beef cattle fattening business are said to be feasible because the NPV value obtained is Rp. 658,300,804.94. The IRR obtained for this cattle farming business is 67.83% or greater than the discount rate of 5.5%. So this effort is feasible to run. A business is said to be feasible if the Net B/C is more than one. In this effort, the Net B/C calculation results in a value of 1.30 units of rupiah or more than one. This means that this effort is declared feasible to be carried out.

Keywords: Business feasibility study, Financial Aspects, Net Present Value (NPV), Internal Rate of Return (IRR), Net B/C

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