ANALISIS RE-EVALUASI INVESTASI AKTIVA TETAP DITINJAU DARI ASPEK FINANSIAL (Studi Pada UD. UTAMA DENPASAR)

Abstract

Invesment is cultivation of certain fund in number at the moment to get
result of larger ones a period of/to to come. In general invesment can be differentiated
of real invesment and invesment of ï¬ nansial. Real invesment most commonly
happened at traditional economics, where this invesment include;cover real asset
like land;ground, building, other physical matter or machine. Whereas invesment
of ï¬ nansial  in modern economics which entangle contract - contract written, like
commerce of obligation and share
Intention of this research is to know competent or plant asset invesment do not which
have been UD. Utama which evaluated from Its aspect of him.
From result of analysis, hence can be concluded to following : Period Payback            
( PP) obtained by 1 year 7 months 28 day meaning the the invesment competent to
be continued, because waktu yang needed to to close again expenditure of shorter
invesment of economic age of plant asset invesment, that is 8 year. Net Present Value
( NVP) obtained is positive of Rp. 446.314.013 meaning yielded acceptance that is
is positive, invesment bigger than invesment early, so that looked into invesment
[done/conducted] by UD. Utama  to be continued. Proï¬ tability Index ( PI) obtained
result of equal to Rp. 2,3 bigger than one. This matter [of] menunjukan each;every
invested rupiah will be obtained by earnings equal to Rp. 2,3. Thereby invesment
[done/conducted] by UD. Utama  to be continued is. Internal [of] Rate Of Return
obtained by result 61,6 % which bigger than expense of or capital of cost capita
of! accounted by is company equal to 18%. so that invesment by UD. Utama to be
continued.
 Pursuant to conclusion above  plant asset invesment is .UD. Utama  which evaluated
from aspect of ï¬ nansial competent to in to continuing.