Analysis Of Financial Feasibility And Capital Budgetting Performance Of Coffee Shops In Banyumas District

Maya Amalia K, Rio Dhani Laksana, Sri Lestrari, Wahju Indah Anggraeni

Abstract


This research aims to analyze the business feasibility and capital budgeting performance of several coffee shops in Banyumas District, namely Mruyung Coffee Shop, Bakery and Guest House, Ha Ha Cafe and Resto, Line Coffee and Eatery, and Kumala Coffee, Eatery and Store. The research employs a quantitative approach, relying on numerical data to assess financial feasibility and capital budgeting performance. Data were collected through in-depth interviews and internal financial reports, and analyzed using financial analysis tools such as payback period, NPV, IRR, PI, and NPM. The analysis results show that all the coffee shops studied are feasible to operate. Feasibility criteria are measured through several indicators: a payback period that meets the standard, positive NPV, IRR higher than the 10% interest rate, PI greater than 1, and significant NPM. All indicators indicate that these businesses have good profit prospects. Therefore, this study concludes that investing in coffee shops in Banyumas District is a profitable decision.

Keywords: Feasibility Study, Financial Feasibility Analysis, Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI).

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References


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