Kajian Ekonomi dengan Menggunakan Analisis Sensitivitas terhadap Biaya Produksi dan Harga Jual Sirtu CV Bumi Pasir Makmur di Kecamatan Leles, Kabupaten Garut, Provinsi Jawa Barat
Year: 2025
Type: conference-paper
Abstract: . Sirtu mining is an important sector in providing construction materials. CV Bumi Pasir Makmur is a sandstone mining company in Leles District, Garut Regency, West Java Province. Mining activities must consider economic feasibility, with indicators such as Net Present Value (NPV), Discounted Cash Flow Rate of Return (DCFROR), and Payback Period (PBP). This study aims to determine investment costs, production costs, income, economic feasibility of mining activities, and sensitivity analysis to see investment risks. Primary data include production targets, production costs, work schedules, worker salaries, and investment capital, while secondary data include selling prices, interest rates, and taxes. Data processing techniques use the Discounted Cash Flow Rate of Return (DCFROR) method and Sensitivity Analysis. The results of the study showed a production target of 250,000 BCM per year with a mine life of 11 years. Discounted Cash Flow (DCF) analysis produced an NPV of Rp29,687,891,088, DCFROR 47,20% (above the minimum 13.25%), and PBP 3 years. This shows that CV Bumi Pasir Makmur is economically feasible. Based on the sensitivity analysis, mining activities are very sensitive to a decrease in selling prices of up to 29.35% or an increase in production costs of up to 95.38%, which can cause losses. Abstrak. Penambangan sirtu merupakan sektor penting dalam penyediaan bahan material konstruksi. CV Bumi Pasir Makmur adalah perusahaan penambangan sirtu di Kecamatan Leles, Kabupaten Garut, Provinsi Jawa Barat. Kegiatan penambangan harus mempertimbangkan kelayakan ekonomi, dengan indikator seperti Net Present Value (NPV), Discounted Cash Flow Rate of Return (DCFROR), dan Payback Period (PBP). Penelitian ini bertujuan untuk mengetahui biaya investasi, biaya produksi, pendapatan, kelayakan ekonomi kegiatan penambangan, serta analisis sensitivitas untuk melihat risiko investasi. Data primer meliputi target produksi, biaya produksi, jadwal kerja, gaji pekerja, dan modal investasi, sedangkan data sekunder meliputi harga jual, suku bunga, dan pajak. Teknik pengolahan data menggunakan metode Discounted Cash Flow Rate of Return (DCFROR) dan Analisis Sensitivitas. Hasil penelitian menunjukkan target produksi 250.000 BCM per tahun dengan umur tambang 11 tahun. Analisis Discounted Cash Flow (DCF) menghasilkan NPV sebesar Rp29.687.891.088, DCFROR 47,20% (di atas minimum 13,25%), dan PBP 3 tahun. Hal ini menunjukkan bahwa CV Bumi Pasir Makmur layak secara ekonomi. Berdasarkan analisis sensitivitas, kegiatan penambangan sangat sensitif terhadap penurunan harga jual hingga 29,35% atau kenaikan biaya produksi hingga 95,38%, yang dapat menyebabkan kerugian.
Authors: Nur Fajriah, Zaenal, Solihin
Institution: Bandung Islamic University
Language: English
Subfield: Control and Systems Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: bronze
OpenAlex ID: W4408130923