Abstract
Bertolucci is a company engaged in the garment industry. Currently, Bertolucci is planning for the replacement of fixed assets such as machinery Singers too. This machine has a bad condition and its economic age have been exhausted, so that the necessary repairs / renovations to the engine. Old engine repair or purchase a new engine is one of the forms of investment that is often done by the company and need not cost a bit. Required so that an accurate calculation can the use of management resources in the economic performance of companies eficiently and make the company more eficient. Companies must choose and make decisions with the right to obtain the maximum profit. Based on the above issues, the authors are interested to conduct research and analyze the capital budgeting method (Payback Period, Net Present Value and Internal Rate Of Return). Capital budgeting is one of the methods to assess or consider the feasibility of investment. Research conducted with the descriptive analysis method that is the type of research carried out by collecting data and information to get the actual facts, analyze, and served it back so that a clear picture about the company is examined. On the basis of this research and the author served in the title essay: "Role of Capital Budgeting Tools For Machine New Purchase In order to Obtain the Maximum Profit."
Keywords: Capital Budgeting, the maximum profit
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Abstrak
Bertolucci merupakan perusahaan yang bergerak dalam industri garment. Saat ini, Bertolucci berencana melakukan penggantian aktiva tetap berupa mesin Singers yang dimilikinya. Mesin ini mempunyai kondisi yang buruk dan umur ekonomisnya telah habis, sehingga diperlukan perbaikan/renovasi pada mesin. Perbaikan mesin lama atau pembelian mesin baru adalah salah satu bentuk investasi yang seringkali dilakukan oleh perusahaan dan membutuhkan biaya yang tidak sedikit. Diperlukan perhitungan yang akurat agar manajemen dapat mengefisienkan penggunaan sumber-sumber ekonomi dalam perusahaan dan mengefektifkan kinerja perusahaan. Perusahaan harus memilih dan mengambil keputusan dengan tepat guna memperoleh laba yang maksimal. Berdasarkan masalah di atas, maka penulis tertarik untuk melakukan penelitian dan menganalisa menggunakan metode capital budgeting (Payback Period, Net Present Value dan Internal Rate Of Return). Capital budgeting merupakan salah satu metode untuk menilai atau mempertimbangkan kelayakan investasi. Penelitian dilakukan dengan metode deskriptif analisis yaitu jenis penelitian yang dilakukan dengan cara mengumpulkan data dan informasi mendapatkan fakta yang aktual, menganalisis, dan menyajikannya kembali sehingga diperoleh gambaran yang jelas mengenai keadaan perusahaan yang diteliti. Atas dasar inilah penulis mengadakan penelitian dan menyajikannya dalam skripsi dengan judul: “Peranan Capital Budgeting Sebagai Alat Bantu Dalam Pembelian Mesin Baru Guna Memperoleh Laba Yang Maksimal.”
Kata Kunci : Capital Budgeting, Laba yang maksimal.
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DAFTAR ISI HALAMAN JUDUL.............................................................................................. i HALAMAN PENGESAHAN................................................................................ ii SURAT PENGESAHAN KEASLIAN SKRIPSI……………............................. iii KATA PENGANTAR............................................................................................ iv ABSTRAK...............................................................................................................vii ABSTRAK.............................................................................................................viii DAFTAR ISI.......................................................................................................... ix DAFTAR TABEL.................................................................................................xiii BAB I
PENDAHULUAN 1.1
Latar Belakang Penelitian............................................................. 1
1.2
Identifikasi Masalah...................................................................... 4
1.3
Tujuan Penelitian.......................................................................... 5
1.4
Kegunaan Penelitian..................................................................... 6
1.5
Rerangka Pemikiran...................................................................... 7
1.6
Metode Penelitian......................................................................... 10
1.7
Tempat dan Waktu Penelitian....................................................... 11
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS 2.1
Investasi........................................................................................ 12 2.1.1
Definisi Investasi.............................................................. 12
2.1.2
Fungsi Investasi................................................................ 13
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2.1.3
Keadaan Investasi............................................................. 13
2.1.4
Modal Investasi................................................................. 14 2.1.4.1 Klasifikasi Dana Sebagai Modal Investasi......... 14 2.1.4.2 Jenis Modal Investasi......................................... 15
2.2
2.3
2.4
2.1.5
Macam-Macam Investasi.................................................. 16
2.1.6
Jenis-Jenis Investasi.......................................................... 17
2.1.7
Proses Keputusan Investasi............................................... 20
Biaya............................................................................................. 22 2.2.1
Pengertian Biaya............................................................... 22
2.2.2
Pengklasifikasian Biaya.................................................... 23
Cash Flow..................................................................................... 30 2.3.1
Pengertian Cash Flow....................................................... 30
2.3.2
Komponen-Komponen Arus Kas..................................... 32
2.3.3
Penyusutan........................................................................ 34
Capital Budgeting......................................................................... 34 2.4.1
Pengertian Capital Budgeting........................................... 34
2.4.2
Metode-Metode Analisis Anggaran Modal...................... 36
2.4.3
Perbandingan Diantara Metoda Penilaian Investasi......... 40
BAB III METODE PENELITIAN 3.1
Objek Penelitian........................................................................... 42 3.1.1
Profil Perusahaan.............................................................. 42
3.1.2
Sejarah Berdirinya Perusahaan......................................... 43
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3.1.3 3.2
Struktur Organisasi Perusahaan........................................ 43
Metode Penelitian......................................................................... 46 3.2.1
Jenis Penelitian................................................................. 46
3.2.2
Teknik Pengumpulan Data............................................... 47
3.2.3
Analisis Data.................................................................... 48
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1
4.2
Hasil Penelitian............................................................................. 50 4.1.1
Gambar Alur Proses Produksi.......................................... 50
4.1.2
Penetapan Jenis Usulan Investasi dalam Aktiva Tetap.... 51
4.1.3
Penilaian Usulan Investasi dalam Aktiva Tetap............... 52
4.1.4
Pelaksanaan Peningkatan Investasi dalam Aktiva Tetap.. 52
4.1.5
Data Mesin Singers........................................................... 52
4.1.6
Data Mesin Juki................................................................ 53
Pembahasan.................................................................................. 54 4.2.1
Perhitungan Kas Masuk Bersih........................................ 54
4.2.2
Pemilihan
Alternatif
Menggunakan
Metode
Pay-Back
Period............................................................................... 57 4.2.3
Pemilihan
Alternatif
Menggunakan
Metode
Net
Present
Value................................................................................. 59 4.2.4
Pemilihan Alternatif Menggunakan Metode Internal Rate Of Return.......................................................................... 61
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4.3
Peranan Capital Budgeting untuk Memilih Investasi Secara Efektif dan Efisien.......................................................................................
63
BAB V Kesimpulan Dan Saran 5.1
Kesimpulan................................................................................... 65
5.2
Saran............................................................................................. 66
DAFTAR PUSTAKA........................................................................................... 67 DAFTAR RIWAYAT HIDUP PENULIS ( CURICULUM VITAE ) ................ 68
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DAFTAR TABEL
Tabel 4.1 Gambar Alur Proses Produksi............................................................. 50 Tabel 4.2 Arus Kas Mesin Singers..................................................................... 55 Tabel 4.3 Arus Kas Mesin Juki.......................................................................... 57 Tabel 4.4 Nilai Bersih Sekarang Mesin Singers................................................ 59 Tabel 4.5 Nilai Bersih Sekarang Mesin Juki....................................................... 60 Tabel 4.6 Nilai Bersih Sekarang Mesin Singers................................................ 61 Tabel 4.7 Nilai Bersih Sekarang Mesin Juki....................................................... 62
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