Jurnal Keuangan dan Perbankan (May 2017)
KINERJA INVESTASI JASA PENGUJIAN TABLEWARE UNTUK PRODUK KREATIF KERAMIK PADA BTIKK-BPPT
Abstract
The aims of this research was to analize the tableware testing service investment especially on ceramic glaze for eating and drinking equipments at BTIKK-BPPT. The analysis techniques used were payback period, net present value, profitability index, internal rate of return, and break even point. The research results shew that the expansion investment of tableware testing service of ceramic on glaze for eating and drinking equipments qualified by BSN according to SNI 7275:2008 was feasible to be acted or applicated because they fulfilled the criteria of investment feasibility valuation, namely: payback period analysis result was 4,65 years, in which its value was shorter than range time of investment that was 10 years; net present value analysis result was IDR.206.043.764,69, in which it was the positive value; profitability index analysis result was 1,41, in which its value was over than 1,00; internal rate of return analysis result was 18,93%, in which its value was over than 10,00%; and break even point analysis resulted 2.567,56 samples unit or IDR.256.911.104,11, in which it was smaller than 6.300,00 samples unit or IDR.783.000.000,00. For all criteria, the analysis of testing service investment (appearance, glazur hardness, temperature frightened tenacity, water absorption, Cd & Pb solubility, glaze crack tenacity, and strike sturdy) was feasible to continue. Penelitian ini bertujuan untuk menganalisis jasa pengujian produk kreatif keramik tableware, khususnya keramik berglasir untuk alat makan dan minum keramik di BTIKK-BPPT. Teknik analisis yang digunakan adalah payback period, net present value, profitability index, internal rate of return, dan break even point. Hasil penelitian menunjukkan bahwa perluasan investasi jasa pengujian peralatan makan dari keramik berglasir untuk alat makan dan minum berkualifikasi BSN sesuai dengan SNI 7275:2008 adalah layak untuk dilanjutkan atau diaplikasikan karena telah memenuhi kriteria penilaian kelayakan investasi, yaitu: hasil analisis payback period adalah 4,65 tahun, dimana nilainya lebih pendek dari rentang waktu investasi 10 tahun; hasil analisis net present value adalah Rp.206.043.764,69, di mana itu bernilai positif; hasil analisis indeks profitabilitas 1,41, dimana nilainya lebih dari dari 1,00; hasil analisis internal rate of return adalah 18,93%, dimana nilainya lebih dari dari 10,00%; dan break even point menghasilkan 2.567,56 unit sampel atau Rp.256.911.104,11, dimana itu lebih kecil daripada 6.300,00 unit sampel atau Rp.783.000.000,00. Untuk semua kriteria, analisis investasi jasa pengujian (kenampakan dan kegunaan, kekerasan, ketahanan terhadap kejut suhu, penyerapan air, kelarutan Pb & Cd, ketahanan terhadap glasir, dan kuat pukul) adalah layak untuk dilanjutkan.
