Page 13 - Topik Penilaian Investasi

Proyek yang dipilih berdasarkan NPV adalah proyek B

C. Profitablity Indeks
Profitability Indek (PI)
Proyek A Proyek B

298,558,000 298,010,000
250,000,000 = 1.19 200,000,000 = 1.49

PI Gabungan = Rp. 596.568.000 = 1,33
450.000.000

Dari PI masing-masing proyek dan PI gabungan dapat diterima karena menghasilkan PI gabungan yang

lebih besar dari 1.

D. Internal Rate of Return (IRR)

Internal Rate of Return
Proyek A
Proceed D F 23% PV Proceed D F 25% PV

106,000,000 0.813 86,178,000 106,000,000 0.800 84,800,000

76,000,000 0.661 50,236,000 76,000,000 0.640 48,640,000

112,000,000 0.537 60,144,000 112,000,000 0.512 57,344,000

88,000,000 0.437 38,456,000 88,000,000 0.410 36,080,000

50,000,000 0.355 17,750,000 50,000,000 0.328 16,400,000

PV PV
Proceeds 252,764,000 Proceeds 243,264,000
PV PV
Outlay 250,000,000 Outlay 250,000,000

NPV 2,764,000 NPV (6,736,000)

Total PV 23% = 252,764,000
Total PV 25% = 243,264,000
Selisih 2 %
= 9,500,000

IRR = 2,764,000 X 2% = 0.58% +23% = 23.58%

UNDIKSHA 13
2022